Civic Intelligence

W C Christian Child Developement Ct

EIN 82-0854213 • 501(c)3 • Summerville, SC

Pub. 78 Eligible

Profile

Taking care of children in a christian enviroment

202 Central AveSummerville, SC 29483
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$45,238

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

90th percentile

80%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

82nd percentile

44%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$48,280

Up $21,422 (+80%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Up

$48,280

Up $21,422 (+80%) from 2021

Operations
Liabilities / Revenue62nd percentileNet Margin75th percentile

Revenue

Up

$452,529

Up $137,524 (+44%) from 2021

Expenses

Up

$358,310

Up $132,307 (+59%) from 2021

Net Income

Up

$94,219

Up $5,217 (+5.9%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2018: $30,176Liabilities 2018: $7,000Net Assets 2018: $45,6272018Assets 2019: $33,603Liabilities 2019: $0Net Assets 2019: $33,6032019Assets 2020: $37,086Liabilities 2020: $0Net Assets 2020: $37,0862020Assets 2021: $26,858Liabilities 2021: $0Net Assets 2021: $26,8582021Assets 2022: $48,280Liabilities 2022: $0Net Assets 2022: $48,2802022

Highlighted filing

2022

Assets$48,280
Liabilities$0
Net Assets$48,280
Open 2022 Filing

Operations Trend

Revenue Growth82nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Revenue 2018: $140,204Expenses 2018: $94,577Net Income 2018: $45,6272018Revenue 2019: $201,214Expenses 2019: $183,273Net Income 2019: $17,9412019Revenue 2020: $283,147Expenses 2020: $282,319Net Income 2020: $8282020Revenue 2021: $315,005Expenses 2021: $226,003Net Income 2021: $89,0022021Revenue 2022: $452,529Expenses 2022: $358,310Net Income 2022: $94,2192022

Highlighted filing

2022

Revenue$452,529
Expenses$358,310
Net Income$94,219
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$48,280
Liabilities
$0
Net assets
$48,280
Revenue
$452,529
Expenses
$358,310
Net income
$94,219
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$4.53$3.58$0.94
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$3.15$2.26$0.89
2020Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$2.83$2.82$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$2.01$1.83$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.07$0.46$1.40$0.95$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 14, 2024
Return Version
2022v5.0
Gross Receipts
$452,529
Mission and Program Overview

Mission

Taking care of children in a christian enviroment

Christian child care center

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$26,858$48,280▲ $21,422
Land, Buildings, and Equipment, Net$26,858$26,858→ $0
Cash and Non-Interest-Bearing Accounts-$21,422-
Total Assets$26,858$48,280▲ $21,422
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$26,858$48,280▲ $21,422
Total Liabilities and Net Assets / Fund Balance$26,858$48,280▲ $21,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$26,760$3,006-
Equipment$99$758-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine BryantAssistantFT$45,238$45,238
Maggie TuckerDirectorFT$30,020$30,020
Revenue and Support

Revenue Composition

Contributions and Grants
$280,529
Program Service Revenue
$172,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$94,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,753
Salaries, Compensation, and Employee Benefits$174,557
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$90,456--$90,456
Other Salaries and Wages$86,156--$86,156
Current Officers, Directors, Trustees, and Key Employees$75,258--$75,258
All Other Expenses$65,456--$65,456
Payroll Taxes$13,143--$13,143
Insurance-$5,258-$5,258
Fees for Services Accounting-$3,700-$3,700
Depreciation Depletion$1,044--$1,044
Travel-$375-$375
Total Functional Expenses$348,977$9,333$0$358,310
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
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
Filing and Contact Details

Filer

Filer Name
W C Christian Child
EIN
82-0854213
Address
202 CENTRAL AVE, SUMMERVILLE, SC 29483

Signing Officer

Name
Elaine Bryant
Title
Officer
Phone
8437083994
Signed
2024-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elaine Bryant
Formed
1992
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
0
Employees
9

Preparer

Firm
Jackson Tax Service LLC
Address
769 ROYLE RD, LADSON, SC 29456
Preparer
Ann B Jackson
Phone
8432855695
Supplemental Narrative

Additional Explanations

Page 6 8A

“Elaine bryant took care of any written notes”

Raw XML Appendix267 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/GovernmentGrantsAmt0280529
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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ReturnHeader/TaxPeriodEndDt02022-12-31
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