Civic Intelligence

The Childrens Center

990 • Fiscal year 2016 • EIN 81-0380273

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 28, 2017

236 East SpruceMissoula, MT 59802

(406) 721-2106

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.62x

Higher debt load relative to assets than 91% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

87th percentile

$31,411

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

86th percentile

55%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

60th percentile

7.0%

Faster revenue growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$80,290

Up $28,626 (+55%) from 2015

Net Assets

Up

$30,529

Up $31,162 (+4923%) from 2015

Liabilities

Down

$49,761

Down $2,536 (-4.8%) from 2015

Revenue

Up

$310,355

Up $20,294 (+7.0%) from 2015

Expenses

Down

$279,193

Down $5,350 (-1.9%) from 2015

Net Income

Up

$31,162

Up $25,644 (+465%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2010: $43,818Liabilities 2010: $39,379Net Assets 2010: $4,4392010Assets 2011: $47,142Liabilities 2011: $44,035Net Assets 2011: $3,1072011Assets 2012: $40,670Liabilities 2012: $41,517Net Assets 2012: -$8472012Assets 2013: $47,668Liabilities 2013: $56,939Net Assets 2013: -$9,2712013Assets 2014: $47,361Liabilities 2014: $53,512Net Assets 2014: -$6,1512014Assets 2015: $51,664Liabilities 2015: $52,297Net Assets 2015: -$6332015Assets 2016: $80,290Liabilities 2016: $49,761Net Assets 2016: $30,5292016Assets 2017: $78,776Liabilities 2017: $46,119Net Assets 2017: $32,6572017Assets 2018: $64,943Liabilities 2018: $42,022Net Assets 2018: $22,9212018Assets 2019: $47,154Liabilities 2019: $38,374Net Assets 2019: $8,7802019Assets 2020: $171,041Liabilities 2020: $98,024Net Assets 2020: $73,0172020Assets 2021: $211,234Liabilities 2021: $97,269Net Assets 2021: $113,9652021Assets 2022: $289,558Liabilities 2022: $55,316Net Assets 2022: $234,2422022Assets 2023: $242,440Liabilities 2023: $6,153Net Assets 2023: $236,2872023Assets 2024: $179,865Liabilities 2024: $796Net Assets 2024: $179,0692024

Highlighted filing

2016

Assets$80,290
Liabilities$49,761
Net Assets$30,529

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $196,233Expenses 2010: $211,893Net Income 2010: -$15,6602010Revenue 2011: $211,239Expenses 2011: $209,013Net Income 2011: $2,2262011Expenses 2012: $212,5902012Revenue 2013: $250,853Expenses 2013: $259,277Net Income 2013: -$8,4242013Revenue 2014: $274,545Expenses 2014: $271,425Net Income 2014: $3,1202014Revenue 2015: $290,061Expenses 2015: $284,543Net Income 2015: $5,5182015Revenue 2016: $310,355Expenses 2016: $279,193Net Income 2016: $31,1622016Revenue 2017: $277,524Expenses 2017: $275,396Net Income 2017: $2,1282017Revenue 2018: $238,765Expenses 2018: $248,501Net Income 2018: -$9,7362018Revenue 2019: $210,184Expenses 2019: $224,325Net Income 2019: -$14,1412019Revenue 2020: $254,760Expenses 2020: $190,523Net Income 2020: $64,2372020Revenue 2021: $325,706Expenses 2021: $276,417Net Income 2021: $49,2892021Revenue 2022: $431,391Expenses 2022: $311,114Net Income 2022: $120,2772022Revenue 2023: $341,242Expenses 2023: $339,197Net Income 2023: $2,0452023Revenue 2024: $286,354Expenses 2024: $343,572Net Income 2024: -$57,2182024

Highlighted filing

2016

Revenue$310,355
Expenses$279,193
Net Income$31,162
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 28, 2017
Return Version
2016v3.0
Gross Receipts
$310,355
Mission and Program Overview

Mission

To provide an atmosphere that will enhance social, emotional, physical and intellectual skills for children in a safe and happy environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$40,142$36,543▼ $3,599
Cash and Non-Interest-Bearing Accounts$177$31,182▲ $31,005
Savings and Temporary Cash Investments$6,000$12,003▲ $6,003
Receivables From Officers Etc$5,042$0▼ $5,042
Accounts Receivable-$399-
Intangible Assets$303$163▼ $140
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$51,664$80,290▲ $28,626
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$46,736$44,015▼ $2,721
Accounts Payable and Accrued Expenses$5,561$5,746▲ $185
Total Liabilities$52,297$49,761▼ $2,536
Net Assets / Fund Balance
Unrestricted Net Assets$-633$30,529▲ $31,162
Total Net Assets Fund Balance$-633$30,529▲ $31,162
Total Liabilities and Net Assets / Fund Balance$51,664$80,290▲ $28,626

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$33,067$16,933$50,000
Equipment$2,526$3,159$5,685
Other Land Buildings$950$2,350$3,300
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica DauenhauerExecutive DirectorFT$31,411$31,411
Renee AugustExecutive DirectorFT$12,035$12,035

Board Members and Trustees

NameTitle
Bob LukesChairman
Amanda DarrowDirector
Charity StubbDirector
Franklin MarmonDirector
Katie MaheSecretary
Jamie ClineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,020
Program Service Revenue
$298,333
Investment Income
$2
Other Revenue
$0
All Other Contributions
$1,030
Change in Net Assets
$31,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,048
Other Expenses$63,145
Total Fundraising Expense$663
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,775--$155,775
Current Officers, Directors, Trustees, and Key Employees$21,724$21,722-$43,446
Payroll Taxes$15,503$1,324-$16,827
All Other Expenses$9,265$49$663$9,977
Other Expenses$5,262--$5,262
Depreciation Depletion$3,739--$3,739
Fees for Services Accounting-$3,589-$3,589
Insurance-$2,295-$2,295
Office Expenses$1,015$1,014-$2,029
Interest$1,898--$1,898
Advertising$527--$527
Total Functional Expenses$248,537$29,993$663$279,193
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$5,042$0▼ $5,042
Receivables from Disqualified Persons-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed and approved at the board of directors meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation is compared to other similar preschools in the area and approved by the board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Childrens Center
EIN
81-0380273
Phone
4067212106
Address
236 EAST SPRUCE, MISSOULA, MT 59802

Signing Officer

Name
Robert Lukes
Title
President
Signed
2017-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Lukes
Formed
1978
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
20

Preparer

Firm
Boyle Deveny & Meyer PC
Address
305 South 4th East Suite 200, Missoula, MT 59801
Preparer
Becky M Holdorf CPA
Phone
4067213555
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IRS990/Desc0THE CHILDREN'S CENTER IS A LICENSED, STAR 3 AND NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) ACCREDITED PRESCHOOL. THE EARLY PRESCHOOL PROGRAM HAS PREPARED APPROXIMATELY 15 CHILDREN FOR TRANSITION TO THE PRESCHOOL ROOM. THE PRESCHOOL PROGRAM HAS PREPARED APPROXIMATELY 20 CHILDREN FOR TRANSITION TO KINDERGARTEN.THE SCHOOL PARTICIPATES IN THE STATE OF MONTANA'S CHILD AND ADULT CARE FOOD PROGRAM WHICH IS A FEDERALLY FUNDED PROGRAM THAT FOLLOWS STRICT NUTRITIONAL GUIDELINES FOR THE BREAKFAST, LUNCH AND AFTERNOON SNACK THAT IS OFFERED AT THE SCHOOL. MONTHLY REIMBURSEMENT PAYMENTS ARE RECEIVED FROM THIS PROGRAM.
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IRS990/PayrollTaxesGrp/ProgramServicesAmt015503
IRS990/PayrollTaxesGrp/TotalAmt016827
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BOB LUKES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06403
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1291930
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1291930
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt012972
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072959
IRS990/PYProgramServiceRevenueAmt0277087
IRS990/PYRevenuesLessExpensesAmt05518
IRS990/PYSalariesCompEmpBnftPaidAmt0211584
IRS990/PYTotalExpensesAmt0284543
IRS990/PYTotalRevenueAmt0290061
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt05042
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt031162
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0298333
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012003
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt033067
IRS990ScheduleD/BuildingsGrp/DepreciationAmt016933
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/EquipmentGrp/BookValueAmt02526
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03159
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05685
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02350
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03300
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036543
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS PUBLICIZED IN ALL THE PROGRAM'S LITERATURE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PERSONAL LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05042
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0RENEE AUGUST
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AND APPROVED AT THE BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS COMPARED TO OTHER SIMILAR PRESCHOOLS IN THE AREA AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt051664
IRS990/TotalAssetsEOYAmt080290
IRS990/TotalAssetsGrp/BOYAmt051664
IRS990/TotalAssetsGrp/EOYAmt080290
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012020
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0663
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0248537
IRS990/TotalFunctionalExpensesGrp/TotalAmt0279193
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052297
IRS990/TotalLiabilitiesEOYAmt049761
IRS990/TotalLiabilitiesGrp/BOYAmt052297
IRS990/TotalLiabilitiesGrp/EOYAmt049761
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-633
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030529
IRS990/TotalProgramServiceExpensesAmt0248537
IRS990/TotalProgramServiceRevenueAmt0298333
IRS990/TotalReportableCompFromOrgAmt043446
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298333
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310355
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt051664
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt080290
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-633
IRS990/UnrestrictedNetAssetsGrp/EOYAmt030529
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0236 EAST SPRUCE
IRS990/USAddress/CityNm0MISSOULA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059802
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.MISSOULACHILDRENSCENTER.COM

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.01$1.79$2.86$3.44$0.57
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.06$2.36$3.41$3.39$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.55$2.34$4.31$3.11$1.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.97$1.14$3.26$2.76$0.49
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.98$0.73$2.55$1.91$0.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.38$0.09$2.10$2.24$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.42$0.23$2.39$2.49$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.46$0.33$2.78$2.75$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.50$0.31$3.10$2.79$0.31
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.52$0.01$2.90$2.85$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.54$0.06$2.75$2.71$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.48$0.57$0.09$2.51$2.59$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.42$0.01$2.13
2011Summary only. Only limited summary data is available for this year.$0.47$0.44$0.03$2.11$2.09$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.39$0.04$1.96$2.12$0.16