Civic Intelligence

Kids Under Construction Inc.

990 • Fiscal year 2019 • EIN 85-0425087

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 11, 2019

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

49th percentile

0.07x

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

2019 filings • NTEE P33 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.04x

Higher debt load relative to revenue than 62% of similar nonprofits.

2019 filings • NTEE P33 • <$500k nonprofits • Source year 2019

Net Margin

19th percentile

-6.7%

Higher net margin than 19% of similar nonprofits.

2019 filings • NTEE P33 • <$500k nonprofits • Source year 2019

Top Officer Pay

94th percentile

$54,894

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2019 filings • NTEE P • <$500k nonprofits • Source year 2019

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

2019 filings • NTEE P • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

2019 filings • NTEE P33 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$252,510

Down $34,793 (-12%) from 2018

Net Assets

Down

$235,602

Down $29,353 (-11%) from 2018

Liabilities

Down

$16,908

Down $5,440 (-24%) from 2018

Revenue

Down

$460,898

Down $76,996 (-14%) from 2018

Expenses

Down

$491,828

Down $39,451 (-7.4%) from 2018

Net Income

Down

-$30,930

Down $37,545 (-568%) from 2018

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

2019

Assets$252,510
Liabilities$16,908
Net Assets$235,602

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

2019

Revenue$460,898
Expenses$491,828
Net Income-$30,930
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$460,898
Mission and Program Overview

Mission

Provide pre-school and day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$264,855$235,502▼ $29,353
Land, Buildings, and Equipment, Net$92,880$103,129▲ $10,249
Savings and Temporary Cash Investments$99,734$0▼ $99,734
Investments in Publicly Traded Securities-$83,884-
Cash and Non-Interest-Bearing Accounts$91,000$65,263▼ $25,737
Accounts Receivable$3,689$234▼ $3,455
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$287,303$252,510▼ $34,793
Other Assets Total-$0-
Liabilities
Deferred Revenue$22,348$16,755▼ $5,593
Accounts Payable and Accrued Expenses-$152-
Other Liabilities-$1-
Total Liabilities$22,348$16,908▼ $5,440
Net Assets / Fund Balance
Total Net Assets Fund Balance$264,955$235,602▼ $29,353
Total Liabilities and Net Assets / Fund Balance$287,303$252,510▼ $34,793

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$42,745$34,114$76,859
Buildings$52,118$5,477$57,595
Equipment$8,266$8,896$17,162
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terri MachinExecutive DirectorFT$54,894$54,894

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$6,046
Program Service Revenue
$452,550
Investment Income
$2,302
Other Revenue
$0
All Other Contributions
$793
Change in Net Assets
$-30,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$344,535
Other Expenses$147,293
Total Fundraising Expense$6,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$262,690--$262,690
Current Officers, Directors, Trustees, and Key Employees$27,447$27,447-$54,894
All Other Expenses$33,926$192$6,143$40,261
Payroll Taxes$24,781--$24,781
Insurance$14,150--$14,150
Depreciation Depletion$10,780--$10,780
Other Expenses$10,101--$10,101
Occupancy$10,000--$10,000
Fees for Services Accounting$2,179--$2,179
Pension Plan Contributions$2,170--$2,170
Advertising$1,148--$1,148
Travel$981--$981
Fees for Services Legal$817--$817
Office Expenses$723--$723
Total Functional Expenses$458,046$27,639$6,143$491,828
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
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
2019-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terri Machin
Formed
1994
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
6
Employees
37

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/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08314
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0960
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0141877
IRS990/PYProgramServiceRevenueAmt0528620
IRS990/PYRevenuesLessExpensesAmt06615
IRS990/PYSalariesCompEmpBnftPaidAmt0389402
IRS990/PYTotalExpensesAmt0531279
IRS990/PYTotalRevenueAmt0537894
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30930
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0452550
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0264855
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0235502
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099734
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt052118
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05477
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt057595
IRS990ScheduleD/EquipmentGrp/BookValueAmt08266
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08896
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017162
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt042745
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034114
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt076859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0103129
IRS990ScheduleD/TotalLiabilityAmt01
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/GiftGrntOrCapContriToOthOrgInd0true
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/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0287303
IRS990/TotalAssetsEOYAmt0252510
IRS990/TotalAssetsGrp/BOYAmt0287303
IRS990/TotalAssetsGrp/EOYAmt0252510
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06046
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06143
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027639
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0458046
IRS990/TotalFunctionalExpensesGrp/TotalAmt0491828
IRS990/TotalGrossUBIAmt00

Document Assets

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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