Civic Intelligence

Kids Under Construction Inc.

990 • Fiscal year 2018 • EIN 85-0425087

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 15, 2018

4601 Juan Tabo Blvd NEAlbuquerque, NM 87111

(505) 293-4448

Siviq Scores

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

Liabilities / Assets

51st percentile

0.08x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Net Margin

48th percentile

1.2%

Higher net margin than 48% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

59th percentile

$54,694

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Asset Growth

37th percentile

-2.9%

Faster asset growth than 37% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

4.0%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$287,303

Down $8,676 (-2.9%) from 2017

Net Assets

Up

$264,955

Up $6,615 (+2.6%) from 2017

Liabilities

Down

$22,348

Down $15,291 (-41%) from 2017

Revenue

Up

$537,894

Up $20,588 (+4.0%) from 2017

Expenses

Up

$531,279

Up $43,496 (+8.9%) from 2017

Net Income

Down

$6,615

Down $22,908 (-78%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $282,776Liabilities 2011: $0Net Assets 2011: $282,7762011Assets 2012: $280,487Liabilities 2012: $20,687Net Assets 2012: $259,8002012Assets 2013: $286,602Liabilities 2013: $19,640Net Assets 2013: $266,9622013Assets 2014: $284,508Liabilities 2014: $23,640Net Assets 2014: $260,8682014Assets 2015: $293,697Liabilities 2015: $20,551Net Assets 2015: $273,1462015Assets 2016: $254,053Liabilities 2016: $25,236Net Assets 2016: $228,8172016Assets 2017: $295,979Liabilities 2017: $37,639Net Assets 2017: $258,3402017Assets 2018: $287,303Liabilities 2018: $22,348Net Assets 2018: $264,9552018Assets 2019: $252,510Liabilities 2019: $16,908Net Assets 2019: $235,6022019Assets 2020: $241,114Liabilities 2020: $91,350Net Assets 2020: $149,7642020Assets 2021: $232,989Liabilities 2021: $71,908Net Assets 2021: $161,0812021Assets 2022: $535,135Liabilities 2022: $12,740Net Assets 2022: $522,3952022Assets 2023: $481,040Liabilities 2023: $14,835Net Assets 2023: $466,2052023Assets 2024: $543,176Liabilities 2024: $13,675Net Assets 2024: $529,5012024Assets 2025: $687,186Liabilities 2025: $14,916Net Assets 2025: $672,2702025

Highlighted filing

2018

Assets$287,303
Liabilities$22,348
Net Assets$264,955

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $400,668Expenses 2011: $376,357Net Income 2011: $24,3112011Expenses 2012: $438,1412012Expenses 2013: $477,8682013Revenue 2014: $503,822Expenses 2014: $509,916Net Income 2014: -$6,0942014Revenue 2015: $523,115Expenses 2015: $510,837Net Income 2015: $12,2782015Revenue 2016: $465,714Expenses 2016: $510,043Net Income 2016: -$44,3292016Revenue 2017: $517,306Expenses 2017: $487,783Net Income 2017: $29,5232017Revenue 2018: $537,894Expenses 2018: $531,279Net Income 2018: $6,6152018Revenue 2019: $460,898Expenses 2019: $491,828Net Income 2019: -$30,9302019Revenue 2020: $389,172Expenses 2020: $475,035Net Income 2020: -$85,8632020Revenue 2021: $369,636Expenses 2021: $359,361Net Income 2021: $10,2752021Revenue 2022: $865,315Expenses 2022: $497,516Net Income 2022: $367,7992022Revenue 2023: $515,495Expenses 2023: $569,951Net Income 2023: -$54,4562023Revenue 2024: $585,505Expenses 2024: $524,610Net Income 2024: $60,8952024Revenue 2025: $668,358Expenses 2025: $527,381Net Income 2025: $140,9772025

Highlighted filing

2018

Revenue$537,894
Expenses$531,279
Net Income$6,615
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$537,894
Mission and Program Overview

Mission

Provide pre-school and day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$258,240$264,855▲ $6,615
Savings and Temporary Cash Investments$139,711$99,734▼ $39,977
Land, Buildings, and Equipment, Net$76,282$92,880▲ $16,598
Cash and Non-Interest-Bearing Accounts$78,207$91,000▲ $12,793
Accounts Receivable$1,779$3,689▲ $1,910
Cap Stk Tr Prin Current Funds$100$100→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$295,979$287,303▼ $8,676
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$37,639--
Deferred Revenue-$22,348-
Total Liabilities$37,639$22,348▼ $15,291
Net Assets / Fund Balance
Total Net Assets Fund Balance$258,340$264,955▲ $6,615
Total Liabilities and Net Assets / Fund Balance$295,979$287,303▼ $8,676

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$34,651$28,480$63,131
Buildings$53,595$4,000$57,595
Equipment$4,634$5,227$9,861
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terri MachinExecutive DirectorFT$54,694$54,694

Board Members and Trustees

NameTitle
Tom ToevsPresident
Roger CobleVice President
Linda BeaulieuDirector
Linda CobleDirector
Mary PfiefleDirector
Mary BergerSecretary
Amy LeischnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,314
Program Service Revenue
$528,620
Investment Income
$960
Other Revenue
$0
All Other Contributions
$2,422
Change in Net Assets
$6,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$389,402
Other Expenses$141,877
Total Fundraising Expense$7,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$306,778--$306,778
Current Officers, Directors, Trustees, and Key Employees$27,347$27,347-$54,694
All Other Expenses$38,538$233$7,400$46,171
Payroll Taxes$27,930--$27,930
Insurance$14,170--$14,170
Other Expenses$11,862--$11,862
Depreciation Depletion$7,790--$7,790
Fees for Services Accounting$1,680--$1,680
Advertising$1,202--$1,202
Travel$1,142--$1,142
Office Expenses$1,129--$1,129
Fees for Services Legal$256--$256
Total Functional Expenses$496,299$27,580$7,400$531,279
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Roger coble, vice-president and linda coble, director are married

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

One member - st stephen's united methodist church

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

Reviewed by either online distribution or at a meeting of the board

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

REVIEWED BY THE BOARD

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

Salary set by action of the board

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

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Kids Under Construction Inc
EIN
85-0425087
Phone
5052934448
Address
4601 JUAN TABO BLVD NE, ALBUQUERQUE, NM 87111

Signing Officer

Name
Terri Machin
Title
Executive Director
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terri Machin
Formed
1994
Legal Domicile
Nm
Voting Board Members
8
Independent Board Members
8
Employees
41

Preparer

Firm
Jeff Lawrence CPA LLC
Address
5600 Eubank Blvd NE Suite 160, ALBUQUERQUE, NM 87111
Preparer
Amy Leischner CPA
Phone
5052802208
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0528620
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0528620
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05976
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02971
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0129367
IRS990/PYProgramServiceRevenueAmt0508359
IRS990/PYRevenuesLessExpensesAmt029523
IRS990/PYSalariesCompEmpBnftPaidAmt0358416
IRS990/PYTotalExpensesAmt0487783
IRS990/PYTotalRevenueAmt0517306
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06615
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0258240
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0264855
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0139711
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099734
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt053595
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt057595
IRS990ScheduleD/EquipmentGrp/BookValueAmt04634
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05227
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09861
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034651
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028480
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063131
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092880
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLICIZED ON THE WEBSTIE AND IN ADMISSIONS MATERIALS
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
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROGER COBLE, VICE-PRESIDENT AND LINDA COBLE, DIRECTOR ARE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONE MEMBER - ST STEPHEN'S UNITED METHODIST CHURCH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY EITHER ONLINE DISTRIBUTION OR AT A MEETING OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARY SET BY ACTION OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ST STEPHENS UNITED METHODIST CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0850300015
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04601 JUAN TABO BLVD NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ALBUQUERQUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd087111
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0295979
IRS990/TotalAssetsEOYAmt0287303
IRS990/TotalAssetsGrp/BOYAmt0295979
IRS990/TotalAssetsGrp/EOYAmt0287303
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08314
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07400
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027580
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0496299
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531279
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037639
IRS990/TotalLiabilitiesEOYAmt022348
IRS990/TotalLiabilitiesGrp/BOYAmt037639

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.87$0.15$6.72$6.68$5.27$1.41
2024Detailed filing. Detailed filing data is available for this year.$5.43$0.14$5.30$5.86$5.25$0.61
2023Detailed filing. Detailed filing data is available for this year.$4.81$0.15$4.66$5.15$5.70$0.54
2022Detailed filing. Detailed filing data is available for this year.$5.35$0.13$5.22$8.65$4.98$3.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.72$1.61$3.70$3.59$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.41$0.91$1.50$3.89$4.75$0.86
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.17$2.36$4.61$4.92$0.31
2018Detailed filing. Detailed filing data is available for this year.$2.87$0.22$2.65$5.38$5.31$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.96$0.38$2.58$5.17$4.88$0.30
2016Detailed filing. Detailed filing data is available for this year.$2.54$0.25$2.29$4.66$5.10$0.44
2015Detailed filing. Detailed filing data is available for this year.$2.94$0.21$2.73$5.23$5.11$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.85$0.24$2.61$5.04$5.10$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$0.20$2.67$4.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.21$2.60$4.38
2011Summary only. Only limited summary data is available for this year.$2.83$0.00$2.83$4.01$3.76$0.24