Civic Intelligence

Hands on - a Childs Gallery

990 • Fiscal year 2015 • EIN 83-0397594

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 30, 2016

PO Box 481Hendersonville, NC 28793-0481

(828) 697-8333

Siviq Scores

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

Liabilities / Assets

87th percentile

0.63x

Higher debt load relative to assets than 87% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

1.62x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

52nd percentile

1.8%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

39th percentile

-1.4%

Faster revenue growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$913,303

Up $16,569 (+1.8%) from 2014

Net Assets

Up

$341,534

Up $40,745 (+14%) from 2014

Liabilities

Down

$571,769

Down $24,176 (-4.1%) from 2014

Revenue

Down

$352,777

Down $5,046 (-1.4%) from 2014

Expenses

Up

$312,032

Up $40,390 (+15%) from 2014

Net Income

Down

$40,745

Down $45,436 (-53%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $856,662Liabilities 2010: $744,795Net Assets 2010: $111,8672010Assets 2011: $827,123Liabilities 2011: $686,266Net Assets 2011: $140,8572011Assets 2012: $830,327Liabilities 2012: $645,339Net Assets 2012: $184,9882012Assets 2013: $824,942Liabilities 2013: $610,334Net Assets 2013: $214,6082013Assets 2014: $896,734Liabilities 2014: $595,945Net Assets 2014: $300,7892014Assets 2015: $913,303Liabilities 2015: $571,769Net Assets 2015: $341,5342015Assets 2016: $869,355Liabilities 2016: $548,854Net Assets 2016: $320,5012016Assets 2017: $877,538Liabilities 2017: $529,274Net Assets 2017: $348,2642017Assets 2018: $820,461Liabilities 2018: $506,942Net Assets 2018: $313,5192018Assets 2019: $828,651Liabilities 2019: $493,815Net Assets 2019: $334,8362019Assets 2020: $996,605Liabilities 2020: $627,062Net Assets 2020: $369,5432020Assets 2021: $1,517,413Liabilities 2021: $810,231Net Assets 2021: $707,1822021Assets 2022: $1,589,114Liabilities 2022: $801,833Net Assets 2022: $787,2812022Assets 2023: $3,143,147Liabilities 2023: $2,296,581Net Assets 2023: $846,5662023Assets 2024: $3,109,835Liabilities 2024: $2,230,630Net Assets 2024: $879,2052024

Highlighted filing

2015

Assets$913,303
Liabilities$571,769
Net Assets$341,534

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $205,2112010Expenses 2011: $231,6042011Revenue 2012: $286,461Expenses 2012: $243,230Net Income 2012: $43,2312012Revenue 2013: $285,338Expenses 2013: $255,718Net Income 2013: $29,6202013Revenue 2014: $357,823Expenses 2014: $271,642Net Income 2014: $86,1812014Revenue 2015: $352,777Expenses 2015: $312,032Net Income 2015: $40,7452015Revenue 2016: $303,426Expenses 2016: $324,459Net Income 2016: -$21,0332016Revenue 2017: $351,819Expenses 2017: $324,056Net Income 2017: $27,7632017Revenue 2018: $373,899Expenses 2018: $408,644Net Income 2018: -$34,7452018Revenue 2019: $488,445Expenses 2019: $467,128Net Income 2019: $21,3172019Revenue 2020: $372,185Expenses 2020: $337,478Net Income 2020: $34,7072020Revenue 2021: $728,870Expenses 2021: $391,231Net Income 2021: $337,6392021Revenue 2022: $686,653Expenses 2022: $606,554Net Income 2022: $80,0992022Revenue 2023: $877,158Expenses 2023: $819,344Net Income 2023: $57,8142023Revenue 2024: $915,230Expenses 2024: $882,591Net Income 2024: $32,6392024

Highlighted filing

2015

Revenue$352,777
Expenses$312,032
Net Income$40,745
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 30, 2016
Return Version
2015v2.1
Gross Receipts
$415,122
Mission and Program Overview

Mission

The organization believes our community's future is determined by the priority it places on its children. The organization is established to operate an establishment, open to the public and administered in the public interest, for the purpose of educating young children experientially in a nurturing, family-oriented environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$688,147$684,245▼ $3,902
Savings and Temporary Cash Investments$186,819$163,691▼ $23,128
Cash and Non-Interest-Bearing Accounts$19,609$63,140▲ $43,531
Prepaid Expenses and Deferred Charges$1,646$1,646→ $0
Accounts Receivable$513$581▲ $68
Total Assets$896,734$913,303▲ $16,569
Liabilities
Mortgage Notes Payable Secured by Investment Property$588,473$568,167▼ $20,306
Accounts Payable and Accrued Expenses$7,472$3,602▼ $3,870
Total Liabilities$595,945$571,769▼ $24,176
Net Assets / Fund Balance
Unrestricted Net Assets$235,798$270,550▲ $34,752
Temporarily Rstr Net Assets$64,991$70,984▲ $5,993
Total Net Assets Fund Balance$300,789$341,534▲ $40,745
Total Liabilities and Net Assets / Fund Balance$896,734$913,303▲ $16,569

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$557,692$192,308$750,000
Other Land Buildings$70,593$85,089$155,682
Equipment$55,960$10,808$66,768
Compensation and Service Providers

Board Members and Trustees

NameTitle
Meredith CalhounPresident
Amanda LydaDirector
Anne McclinticDirector
Brett HulseyDirector
Brittany BradyDirector
Gil RaineyDirector
Jay WildermanDirector
Rick PrudhommeDirector
Tina KinseyDirector
Sallie CarrSecretary
Patti BakerTreasurer
John IgharasVice - Presi
Revenue and Support

Revenue Composition

Contributions and Grants
$221,472
Program Service Revenue
$118,744
Investment Income
$158
Other Revenue
$12,403
All Other Contributions
$68,346
Change in Net Assets
$40,745

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$35,154Misc Event Contributions
Total Noncash Contributions1$35,154-

Audited Revenue Reconciliation

Revenue per Audited Statements
$352,777
Revenue Not Reported on Form 990
$609
Total Revenue per Audited Statements
$353,386
Total Revenue per Form 990
$352,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$173,237
Other Expenses$138,795
Total Fundraising Expense$17,182
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,735$14,058$14,058$155,851
Depreciation Depletion$23,303$4,112-$27,415
Interest$17,485$3,086-$20,571
Occupancy$13,689$1,180-$14,869
Payroll Taxes$10,363$1,140$1,140$12,643
Office Expenses$9,657$1,263$801$11,721
All Other Expenses$6,579$1,650$505$8,734
Fees for Services Accounting$6,962$1,229-$8,191
Advertising$8,141--$8,141
Fees for Services Other$4,590$810-$5,400
Insurance$1,918$2,001$250$4,169
Other Expenses$2,388$422-$2,810
Other Employee Benefits$2,062$227$227$2,516
Pension Plan Contributions$1,825$201$201$2,227
Fees for Services Legal$1,348$238-$1,586
Information Technology$314$314-$628
Total Functional Expenses$261,606$33,244$17,182$312,032

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$312,641
Expenses per Audited Statements$312,032
Total Expenses per Form 990$312,032
Expenses Not Reported on Form 990$609
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$72,706
Fundraising Direct Expenses$61,736
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mud Run$127,267$54,813$61,736$-6,923
Other Special E$17,893$17,893-$17,893
Total Events$145,160$72,706$61,736$10,970
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members but the members do not hold any governance powers.

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the board of directors and is reviewed by the executive committee which has been designated by the board to provide oversight authority over the form 990 prior to its filing.

Form 990, Page 6, Part VI, Line 12C

All board members are required annually to disclose any conflicts of interest that may exist between themselves and the organization. Any conflicts noted are reported, discussed, and any action determined necessary is taken by the executive committee of the board.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director position is discussed during the budget development process each year. This information is documented and discussed and agreed upon by the executive committee and the board of directors. This review can include at the discretion of the board, comparability data among other factors.

Form 990, Page 6, Part VI, Line 15B

The board of director's policy for the process of determining compensation for other key employees is the same as the process for the executive director.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, form 990, and financial statements are available to the public at the organization's administrative offices during regular business hours.

Filing and Contact Details

Filer

Filer Name
HANDS ON - A CHILD'S GALLERY
EIN
83-0397594
Phone
8286978333
Address
PO BOX 481, HENDERSONVILLE, NC 28793-0481

Signing Officer

Name
Patti Baker
Title
Treasurer
Phone
8286978333
Signed
2016-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Boeke
Formed
2004
Legal Domicile
Nc
Voting Board Members
12
Independent Board Members
12
Employees
14
Volunteers
220

Preparer

Firm
Carland & Andersen Inc
Address
PO BOX 179, HENDERSONVILLE, NC 28793
Preparer
Terry B Andersen CPA
Phone
8286922583
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization believes our community's future is determined by the priority it places on its children. The organization is established to operate an establishment, open to the public and administered in the public interest, for the purpose of educating young children experientially in a nurturing, family-oriented environment.

Form 990, Part XI, Line 9

Cost of items sold 609 cost of items sold -609

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

COST OF ITEMS SOLD 609

Schedule D, Page 4, Part XII, Line 2D

COST OF ITEMS SOLD 609

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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.11$2.23$0.88$0.92$0.88$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$2.30$0.85$0.88$0.82$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.80$0.79$0.69$0.61$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.81$0.71$0.73$0.39$0.34
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.63$0.37$0.37$0.34$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.49$0.33$0.49$0.47$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.51$0.31$0.37$0.41$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.53$0.35$0.35$0.32$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.55$0.32$0.30$0.32$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.57$0.34$0.35$0.31$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.60$0.30$0.36$0.27$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.61$0.21$0.29$0.26$0.03
2012Summary only. Only limited summary data is available for this year.$0.83$0.65$0.18$0.29$0.24$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.69$0.14$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.74$0.11$0.21
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $500k-$1M nonprofits