Civic Intelligence

Cross Roads Pre-School Ltd.

990 • Fiscal year 2015 • EIN 86-0320103

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 25, 2016

7901 N Central AvenuePhoenix, AZ 85020

(602) 371-0741

Siviq Scores

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

Liabilities / Assets

94th percentile

0.94x

Higher debt load relative to assets than 94% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.30x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-3.3%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

89th percentile

$38,241

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

31st percentile

-7.7%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

43rd percentile

-2.9%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Down

$109,585

Down $9,143 (-7.7%) from 2014

Net Assets

Down

$6,229

Down $9,458 (-60%) from 2014

Liabilities

Up

$103,356

Up $315 (+0.3%) from 2014

Revenue

Down

$350,244

Down $10,547 (-2.9%) from 2014

Expenses

Down

$361,746

Down $28,697 (-7.3%) from 2014

Net Income

Up

-$11,502

Up $18,150 (+61%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $165,761Liabilities 2011: $34,782Net Assets 2011: $130,9792011Assets 2012: $169,854Liabilities 2012: $40,408Net Assets 2012: $129,4462012Assets 2013: $118,531Liabilities 2013: $73,193Net Assets 2013: $45,3382013Assets 2014: $118,728Liabilities 2014: $103,041Net Assets 2014: $15,6872014Assets 2015: $109,585Liabilities 2015: $103,356Net Assets 2015: $6,2292015Assets 2016: $55,781Liabilities 2016: $0Net Assets 2016: $55,7812016Assets 2017: $62,557Liabilities 2017: $182Net Assets 2017: $62,3752017Assets 2018: $72,151Liabilities 2018: $765Net Assets 2018: $71,3862018Assets 2019: $110,733Liabilities 2019: $236Net Assets 2019: $110,4972019Assets 2020: $20,338Liabilities 2020: $7Net Assets 2020: $20,3312020Assets 2021: $154,911Liabilities 2021: $64,221Net Assets 2021: $90,6902021Assets 2022: $190,233Liabilities 2022: $119,142Net Assets 2022: $71,0912022Assets 2023: $327,489Liabilities 2023: $120,935Net Assets 2023: $206,5542023Assets 2024: $274,232Liabilities 2024: $83,446Net Assets 2024: $190,7862024

Highlighted filing

2015

Assets$109,585
Liabilities$103,356
Net Assets$6,229

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $397,6002011Expenses 2012: $382,0862012Revenue 2013: $303,182Expenses 2013: $387,290Net Income 2013: -$84,1082013Revenue 2014: $360,791Expenses 2014: $390,443Net Income 2014: -$29,6522014Revenue 2015: $350,244Expenses 2015: $361,746Net Income 2015: -$11,5022015Revenue 2016: $308,038Expenses 2016: $357,283Net Income 2016: -$49,2452016Revenue 2017: $304,221Expenses 2017: $297,627Net Income 2017: $6,5942017Revenue 2018: $397,345Expenses 2018: $388,334Net Income 2018: $9,0112018Revenue 2019: $495,233Expenses 2019: $456,122Net Income 2019: $39,1112019Revenue 2020: $377,399Expenses 2020: $469,445Net Income 2020: -$92,0462020Revenue 2021: $538,927Expenses 2021: $468,585Net Income 2021: $70,3422021Revenue 2022: $592,298Expenses 2022: $611,897Net Income 2022: -$19,5992022Revenue 2023: $984,974Expenses 2023: $849,511Net Income 2023: $135,4632023Revenue 2024: $743,029Expenses 2024: $758,797Net Income 2024: -$15,7682024

Highlighted filing

2015

Revenue$350,244
Expenses$361,746
Net Income-$11,502
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 25, 2016
Return Version
2014v6.0
Gross Receipts
$354,203
Mission and Program Overview

Mission

For over fifty-three years, cross roads has provided a safe, comfortable and nurturing environment where children learn to love school while mastering age-appropriate concepts and skills needed for future success.

Cross Roads Preschool and Kindergarten is a developmental preschool accredited by the National Association for the Education of the Young Child NAEYC. As such, the curriculum and practices are set to meet the developmental stages of each individual child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$61,835$52,241▼ $9,594
Cash and Non-Interest-Bearing Accounts$45,207$46,028▲ $821
Land, Buildings, and Equipment, Net$10,111$7,688▼ $2,423
Prepaid Expenses and Deferred Charges-$2,053-
Accounts Receivable$1,575$1,575→ $0
Total Assets$118,728$109,585▼ $9,143
Liabilities
Deferred Revenue$103,041$103,356▲ $315
Total Liabilities$103,041$103,356▲ $315
Net Assets / Fund Balance
Unrestricted Net Assets$15,687$6,229▼ $9,458
Total Net Assets Fund Balance$15,687$6,229▼ $9,458
Total Liabilities and Net Assets / Fund Balance$118,728$109,585▼ $9,143

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,226$139,911$143,137
Leasehold Improvements$4,462$2,513$6,975
Other Land Buildings-$1,344$1,344
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Annemarie MansourExecutive DirectorFT$38,241$38,241
Kimberly WhetstoneActing Permanent SecretaryPT$18,497$18,497

Board Members and Trustees

NameTitle
Alysa CallCo-Chair
Ashley BurnettCo-Chair
Debbie GreenVice Chairman
Julie KieferDirector
Raquel McCarthyDirector
Merrily MetnickDirector - Events
Suzanne TrevinoDirector - Events
Erin CampbellDirector - Fundraising
Megan WilliamsDirector - Parent Relations Director
Shannon FoseDirector - Sponsorship Marketing
Laura ShowalterSecretary
Candace MagnusonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,393
Program Service Revenue
$332,632
Investment Income
$158
Other Revenue
$6,061
All Other Contributions
$6,613
Change in Net Assets
$-11,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$226,036
Other Expenses$127,935
Total Fundraising Expense$14,253
Grants and Similar Amounts Paid$7,775
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,389$25,760$8,587$171,736
Occupancy$67,838$11,971-$79,809
Current Officers, Directors, Trustees, and Key Employees$30,593$5,736$1,912$38,241
Office Expenses$14,833$2,618-$17,451
Payroll Taxes$12,847$2,409$803$16,059
Grants to Domestic Individuals$7,775--$7,775
Insurance-$6,805-$6,805
Advertising-$2,952$2,951$5,903
Other Expenses$4,761--$4,761
Depreciation Depletion$2,061$364-$2,425
Fees for Services Accounting-$1,250-$1,250
Total Functional Expenses$287,628$59,865$14,253$361,746
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,867
Fundraising Direct Expenses$3,959
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section B, Line 11

Form 990 is reviewed, prior to filing, by the board of directors at a regularly scheduled monthly board meeting.

Form 990, Part VI, Section B, Line 12C

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from the discussion if there could be perceived conflict of interest. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15

The organization has a compensation policy in place and the executive directors compensation is determined and voted on by the board of directors on an annual basis.

Form 990, Part VI, Section C, Line 19

The organization will provide in a timely manner, copies of all governing documents including its conflict of interest policy and financial statements when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
Cross Roads Pre-school Ltd
EIN
86-0320103
Phone
6023710741
Address
7901 N Central Avenue, Phoenix, AZ 85020
Doing Business As
Cross Roads Preschool & Kindergarten

Signing Officer

Name
Annemarie Mansour
Title
Executive Director
Signed
2016-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Annemarie Mansour
Formed
1976
Legal Domicile
Az
Voting Board Members
14
Independent Board Members
14
Employees
25
Volunteers
35

Preparer

Firm
Sechler CPA Pc
Address
921 E ORANGE DRIVE, PHOENIX, AZ 85014
Preparer
Carolyn S Sechler
Phone
6022302700
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IRS990/OtherExpensesGrp/Desc2Teacher education
IRS990/OtherExpensesGrp/Desc3Supplemental programs
IRS990/OtherExpensesGrp/ProgramServicesAmt05204
IRS990/OtherExpensesGrp/ProgramServicesAmt12641
IRS990/OtherExpensesGrp/ProgramServicesAmt21686
IRS990/OtherExpensesGrp/ProgramServicesAmt34761
IRS990/OtherExpensesGrp/TotalAmt05204
IRS990/OtherExpensesGrp/TotalAmt12641
IRS990/OtherExpensesGrp/TotalAmt21686
IRS990/OtherExpensesGrp/TotalAmt34761
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Directory Advertising
IRS990/OtherRevenueMiscGrp/Desc1Misc. Directory Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt090
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01063
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt190
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt01063
IRS990/OtherRevenueTotalAmt01153
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08587
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025760
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0137389
IRS990/OtherSalariesAndWagesGrp/TotalAmt0171736
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0803
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02409
IRS990/PayrollTaxesGrp/ProgramServicesAmt012847
IRS990/PayrollTaxesGrp/TotalAmt016059
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02053
IRS990/PrincipalOfficerNm0Annemarie Mansour
IRS990/PriorPeriodAdjustmentsAmt02044
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Registration Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0332632
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0332632
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt019230
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08530
IRS990/PYInvestmentIncomeAmt019
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0123656
IRS990/PYOtherRevenueAmt017987
IRS990/PYProgramServiceRevenueAmt0323555
IRS990/PYRevenuesLessExpensesAmt0-29652
IRS990/PYSalariesCompEmpBnftPaidAmt0258257
IRS990/PYTotalExpensesAmt0390443
IRS990/PYTotalRevenueAmt0360791
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-11502
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0332632
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061835
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052241
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03226
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139911
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143137
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04462
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02513
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06975
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01344
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01344
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07688
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/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07775
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Scholarships were given to students based on financial need which was reviewed and approved by the Board.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 1
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED, PRIOR TO FILING, BY THE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THE DISCUSSION IF THERE COULD BE PERCEIVED CONFLICT OF INTEREST. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A COMPENSATION POLICY IN PLACE AND THE EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED AND VOTED ON BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0118728
IRS990/TotalAssetsEOYAmt0109585
IRS990/TotalAssetsGrp/BOYAmt0118728
IRS990/TotalAssetsGrp/EOYAmt0109585
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011393
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014253
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059865
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287628
IRS990/TotalFunctionalExpensesGrp/TotalAmt0361746
IRS990/TotalGrossUBIAmt01063
IRS990/TotalLiabilitiesBOYAmt0103041

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.74$0.83$1.91$7.43$7.59$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.27$1.21$2.07$9.85$8.50$1.35
2022Detailed filing. Detailed filing data is available for this year.$1.90$1.19$0.71$5.92$6.12$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.64$0.91$5.39$4.69$0.70
2020Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$3.77$4.69$0.92
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.10$4.95$4.56$0.39
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$3.97$3.88$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.62$3.04$2.98$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$3.08$3.57$0.49
2015Detailed filing. Detailed filing data is available for this year.$1.10$1.03$0.06$3.50$3.62$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.19$1.03$0.16$3.61$3.90$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.73$0.45$3.03$3.87$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.40$1.29$3.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.35$1.31$3.98