Civic Intelligence

W C Christian Child Developement Ct

990 • Fiscal year 2019 • EIN 82-0854213

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 14, 2020

1202 Central AveSummerville, SC 29483

(843) 871-5652

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

61st percentile

8.9%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

80th percentile

$8,400

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

63rd percentile

11%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

44%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$33,603

Up $3,427 (+11%) from 2018

Net Assets

Down

$33,603

Down $12,024 (-26%) from 2018

Liabilities

Down

$0

Down $7,000 (-100%) from 2018

Revenue

Up

$201,214

Up $61,010 (+44%) from 2018

Expenses

Up

$183,273

Up $88,696 (+94%) from 2018

Net Income

Down

$17,941

Down $27,686 (-61%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$33,603
Liabilities$0
Net Assets$33,603

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$201,214
Expenses$183,273
Net Income$17,941
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 14, 2020
Return Version
2019v5.0
Gross Receipts
$201,214
Mission and Program Overview

Mission

Taking care of children in a christian enviroment

Christian child care center

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$29,544$28,338▼ $1,206
Cash and Non-Interest-Bearing Accounts$629$5,265▲ $4,636
Total Assets$30,173$33,603▲ $3,430
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$30,173$33,603▲ $3,430
Total Liabilities and Net Assets / Fund Balance$30,173$33,603▲ $3,430

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,338$2,285-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elaine BryantAssistant DireFT$8,400$8,400
Maggie TuckerDirectorFT$8,400$8,400
Rosalyn CarsonMemberPT$1,845$1,845
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$201,214
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$17,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,486
Salaries, Compensation, and Employee Benefits$44,787
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$70,746--$70,746
All Other Expenses$49,610--$49,610
Other Salaries and Wages$23,845--$23,845
Current Officers, Directors, Trustees, and Key Employees$16,800--$16,800
Insurance$6,484--$6,484
Payroll Taxes$4,142--$4,142
Fees for Services Legal$4,054--$4,054
Depreciation Depletion$1,219--$1,249
Advertising$1,200--$1,200
Other Expenses---$400
Fees for Services Accounting$400--$400
Total Functional Expenses$183,243$0$0$183,273
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 Developeme
EIN
82-0854213
Phone
8438715652
Address
1202 CENTRAL AVE, SUMMERVILLE, SC 29483

Signing Officer

Name
Maggie Tucker
Title
Officer
Signed
2020-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maggie a Tucker
Legal Domicile
Sc
Voting Board Members
2
Independent Board Members
2
Employees
15

Preparer

Firm
Jackson Tax Service LLC
Address
769 ROYLE RD, LADSON, SC 29456
Preparer
Ann B Jackson
Phone
8438255695
Supplemental Narrative

Additional Explanations

Page 7

DIRECTORS

Raw XML Appendix257 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/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSISTANT DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PAGE 7
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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