Civic Intelligence

Children Learning Through Outdoor Experience

EIN 84-5122821 • 501(c)3 • Jackson, TN

Jackson, TN
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 2023

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

33rd percentile

-7.3%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

20th percentile

-49%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

186%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$15,350

Down $14,771 (-49%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$15,350

Down $14,771 (-49%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin33rd percentile

Revenue

Up

$202,771

Up $131,896 (+186%) from 2022

Expenses

Up

$217,542

Up $154,678 (+246%) from 2022

Net Income

Down

-$14,771

Down $22,782 (-284%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$40K$30K$20K$10K$0Assets 2020: $29,757Liabilities 2020: $02020Assets 2021: $22,110Liabilities 2021: $0Net Assets 2021: $22,1102021Assets 2022: $30,121Liabilities 2022: $0Net Assets 2022: $30,1212022Assets 2023: $15,350Liabilities 2023: $0Net Assets 2023: $15,3502023

Highlighted filing

2023

Assets$15,350
Liabilities$0
Net Assets$15,350
Open 2023 Filing

Operations Trend

Revenue Growth95th percentile

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

$300K$200K$100K$0-$100KRevenue 2020: $60,000Expenses 2020: $0Net Income 2020: $60,0002020Revenue 2021: $65,009Expenses 2021: $72,657Net Income 2021: -$7,6482021Revenue 2022: $70,875Expenses 2022: $62,864Net Income 2022: $8,0112022Revenue 2023: $202,771Expenses 2023: $217,542Net Income 2023: -$14,7712023

Highlighted filing

2023

Revenue$202,771
Expenses$217,542
Net Income-$14,771
Open 2023 Filing

Filings

Most recent year

2023 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$15,350
Liabilities
$0
Net assets
$15,350
Revenue
$202,771
Expenses
$217,542
Net income
-$14,771
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$2.03$2.18$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.71$0.63$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$0.65$0.73$0.08
2020Summary only. Only limited summary data is available for this year.$0.30$0.00$0.60$0.00$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$202,771
Mission and Program Overview

Mission

Children participating in outdoor experiences

Outdoor experiences for children

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,121$15,350▼ $14,771
Total Assets$30,121$15,350▼ $14,771
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$30,121$15,350▼ $14,771
Total Net Assets Fund Balance$30,121$15,350▼ $14,771
Total Liabilities and Net Assets / Fund Balance$30,121$15,350▼ $14,771
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Ben WestPresident
Polly RuhlandSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$202,771
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$202,771
Change in Net Assets
$-14,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$209,238--$209,238
Travel$7,647--$7,647
Office Expenses$657--$657
Total Functional Expenses$217,542$0$0$217,542
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
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

Governance Explanations

Part VI Line 11B

“Accountant prepares form 990 and board of directors review it”

Part VI Line 19

“All documents are made public and available upon request”

Filing and Contact Details

Filer

Filer Name
Children Learning Through Outdoor Experience
EIN
84-5122821
In Care Of
% BEN WEST
Phone
7314879812
Address
47 WEST ORLEANS STREET, JACKSON, TN 38301

Signing Officer

Name
Ben West
Title
President
Phone
7314879812
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben West
Legal Domicile
Tn
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Ronald W Stallings CPA Inc
Address
PO BOX 312, BOLIVAR, TN 38008
Preparer
Ronald W Stallings
Phone
7316583347
Raw XML Appendix243 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OUTDOOR EXPERIENCES FOR CHILDREN
IRS990/AllOtherContributionsAmt0202771
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0BEN WEST
IRS990/BooksInCareOfDetail/PhoneNum07314879812
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt047 WEST ORLEANS STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0JACKSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd038301
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt030121
IRS990/CashNonInterestBearingGrp/EOYAmt015350
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0202771
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0217542
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-14771
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0217542
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0202771
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE ACTIVITIES THAT PROMOTE CHILDREN LEARNING THROUGH OUTDOOR EXPERIENCES
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0217542
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0209238
IRS990/FeesForServicesManagementGrp/TotalAmt0209238
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0BEN WEST
IRS990/Form990PartVIISectionAGrp/PersonNm1POLLY RUHLAND
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantAmt0202771
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0202771
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0PROVIDE ACTIVITIES THAT PROMOTE CHILDREN LEARNING THROUGH OUTDOOR EXPERIENCES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt030121
IRS990/NetAssetsOrFundBalancesEOYAmt015350
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt030121
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt015350
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0657
IRS990/OfficeExpensesGrp/TotalAmt0657
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BEN WEST
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt070873
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt062864
IRS990/PYRevenuesLessExpensesAmt08011
IRS990/PYTotalExpensesAmt062864
IRS990/PYTotalRevenueAmt070875
IRS990/ReconcilationRevenueExpnssAmt0-14771
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0202771
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt070875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt065000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0338646
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0338646
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0202771
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt070875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt065000
IRS990ScheduleA/Total509Grp/TotalAmt0338646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0202771
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt070875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt065000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0338646
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTANT PREPARES FORM 990 AND BOARD OF DIRECTORS REVIEW IT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE MADE PUBLIC AND AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030121
IRS990/TotalAssetsEOYAmt015350
IRS990/TotalAssetsGrp/BOYAmt030121
IRS990/TotalAssetsGrp/EOYAmt015350
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0202771
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0217542
IRS990/TotalFunctionalExpensesGrp/TotalAmt0217542
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt030121
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015350
IRS990/TotalProgramServiceExpensesAmt0217542
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202771
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030121
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt015350
IRS990/TravelGrp/ProgramServicesAmt07647
IRS990/TravelGrp/TotalAmt07647
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0JACKSON
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038301
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN WEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07314879812
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN LEARNING THROUGH OUTDOOR EXPERIENCE
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0845122821
ReturnHeader/Filer/InCareOfNm0% BEN WEST
ReturnHeader/Filer/PhoneNum07314879812
ReturnHeader/Filer/USAddress/AddressLine1Txt047 WEST ORLEANS STREET
ReturnHeader/Filer/USAddress/CityNm0JACKSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472637093
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RONALD W STALLINGS CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 312
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOLIVAR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038008
ReturnHeader/PreparerPersonGrp/PhoneNum07316583347
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD W STALLINGS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-14T20:46:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WEST
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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