Civic Intelligence

Kids Under Construction Inc.

990 • Fiscal year 2021 • EIN 85-0425087

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 08, 2022

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

81st percentile

0.31x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • NTEE P • <$500k nonprofits • Source year 2021

Liabilities / Revenue

68th percentile

0.19x

Higher debt load relative to revenue than 68% of similar nonprofits.

2021 filings • NTEE P33 • <$500k nonprofits • Source year 2021

Net Margin

51st percentile

2.8%

Higher net margin than 51% of similar nonprofits.

2021 filings • NTEE P33 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$57,036

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2021 filings • NTEE P33 • <$500k nonprofits • Source year 2021

Asset Growth

33rd percentile

-3.4%

Faster asset growth than 33% of similar nonprofits.

2021 filings • NTEE P • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

-5.0%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • NTEE P • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$232,989

Down $8,125 (-3.4%) from 2020

Net Assets

Up

$161,081

Up $11,317 (+7.6%) from 2020

Liabilities

Down

$71,908

Down $19,442 (-21%) from 2020

Revenue

Down

$369,636

Down $19,536 (-5.0%) from 2020

Expenses

Down

$359,361

Down $115,674 (-24%) from 2020

Net Income

Up

$10,275

Up $96,138 (+112%) from 2020

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

2021

Assets$232,989
Liabilities$71,908
Net Assets$161,081

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

2021

Revenue$369,636
Expenses$359,361
Net Income$10,275
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 8, 2022
Return Version
2020v4.0
Gross Receipts
$369,636
Mission and Program Overview

Mission

Provide pre-school and day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$149,664$160,981▲ $11,317
Investments in Publicly Traded Securities$79,878$83,353▲ $3,475
Land, Buildings, and Equipment, Net$92,352$83,285▼ $9,067
Cash and Non-Interest-Bearing Accounts$68,884$66,088▼ $2,796
Accounts Receivable-$263-
Cap Stk Tr Prin Current Funds$100$100→ $0
Savings and Temporary Cash Investments-$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$241,114$232,989▼ $8,125
Other Assets Total-$0-
Liabilities
Other Liabilities$65,642$57,438▼ $8,204
Deferred Revenue$25,708$14,470▼ $11,238
Total Liabilities$91,350$71,908▼ $19,442
Net Assets / Fund Balance
Total Net Assets Fund Balance$149,764$161,081▲ $11,317
Total Liabilities and Net Assets / Fund Balance$241,114$232,989▼ $8,125

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$31,154$45,705$76,859
Buildings$49,164$8,431$57,595
Equipment$2,967$14,195$17,162
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terri MachinExecutive DirectorFT$57,036$57,036

Board Members and Trustees

NameTitle
Tom ToevsPresident
Roger CobleVice President
Linda BeaulieuDirector
Linda CobleDirector
Robert HuntsmanDirector
Sandra MacklinDirector
Mary BergerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$89,481
Program Service Revenue
$277,722
Investment Income
$2,433
Other Revenue
$0
All Other Contributions
$23,839
Change in Net Assets
$10,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,820
Other Expenses$99,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,810--$182,810
Current Officers, Directors, Trustees, and Key Employees$28,518$28,518-$57,036
All Other Expenses$24,297--$24,297
Payroll Taxes$18,381--$18,381
Insurance$9,993--$9,993
Depreciation Depletion$9,067--$9,067
Occupancy$7,500--$7,500
Other Expenses$7,388--$7,388
Fees for Services Accounting$2,626--$2,626
Pension Plan Contributions$1,593--$1,593
Office Expenses$583--$583
Fees for Services Legal$235--$235
Advertising$58--$58
Travel$57--$57
Total Functional Expenses$330,843$28,518$0$359,361
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
Ppp Loan$57,436
Rounding$2
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 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
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
2022-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terri Machin
Formed
1994
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
40

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/RelatedOrExemptFuncIncomeAmt0277722
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0277722
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07124
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02255
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0138816
IRS990/PYProgramServiceRevenueAmt0379793
IRS990/PYRevenuesLessExpensesAmt0-85863
IRS990/PYSalariesCompEmpBnftPaidAmt0336219
IRS990/PYTotalExpensesAmt0475035
IRS990/PYTotalRevenueAmt0389172
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010275
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0277722
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0149664
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0160981
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt049164
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08431
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt057595
IRS990ScheduleD/EquipmentGrp/BookValueAmt02967
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014195
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017162
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt031154
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt045705
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt076859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt083285
IRS990ScheduleD/TotalLiabilityAmt057438
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 WEBSITE 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/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0241114
IRS990/TotalAssetsEOYAmt0232989
IRS990/TotalAssetsGrp/BOYAmt0241114
IRS990/TotalAssetsGrp/EOYAmt0232989
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt089481
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028518
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0330843
IRS990/TotalFunctionalExpensesGrp/TotalAmt0359361
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091350
IRS990/TotalLiabilitiesEOYAmt071908
IRS990/TotalLiabilitiesGrp/BOYAmt091350

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