Civic Intelligence

Callies Kids Child Care and Early Learning Ctr Inc

EIN 88-1025389 • 501(c)3 • Morrow, GA

Profile

EDUCATIONAL

2045 Mount Zion Rd 400Morrow, GA 30260
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

23rd percentile

-21%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

87th percentile

$18,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

$27,269

No earlier filing loaded for comparison.

Liabilities

$9,685

No earlier filing loaded for comparison.

Net Assets

$17,584

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue82nd percentileNet Margin23rd percentile

Revenue

$109,523

No earlier filing loaded for comparison.

Expenses

$132,235

No earlier filing loaded for comparison.

Net Income

-$22,712

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$30K$20K$10K$0Assets 2023: $27,269Liabilities 2023: $9,685Net Assets 2023: $17,5842023

Highlighted filing

2023

Assets$27,269
Liabilities$9,685
Net Assets$17,584
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0-$50KRevenue 2023: $109,523Expenses 2023: $132,235Net Income 2023: -$22,7122023

Highlighted filing

2023

Revenue$109,523
Expenses$132,235
Net Income-$22,712
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,269
Liabilities
$9,685
Net assets
$17,584
Revenue
$109,523
Expenses
$132,235
Net income
-$22,712
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.10$0.18$1.10$1.32$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 13, 2025
Return Version
2023v6.0
Gross Receipts
$109,523
Mission and Program Overview

Mission

EDUCATIONAL

Program Services

DescriptionGrantsExpenses
THE MISSION OF THE CALLIE S KIDS CHILD CARE EARLY TO PROVIDE QUALITY CHILDCARE AND EDUCATION TO CHIDREN-$139,258
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES LIVINGSTONCEOFT$18,000-$18,000
Filing and Contact Details

Filer

Filer Name
Callies Kids Child Care and Early Learning Ctr Inc
EIN
88-1025389
Phone
6783613941
Address
2045 MOUNT ZION RD 400, MORROW, GA 30260

Signing Officer

Name
James Livingston
Title
CEO
Phone
6783613941
Signed
2025-06-13
Discuss with paid preparer
No

Preparer

Firm
Mel Burrow CPA LLC
Address
741 PIEDMONT AVE NE STE 700, ATLANTA, GA 30308
Preparer
Mel R Burrow
Phone
4048755626
Supplemental Narrative

Additional Explanations

Part I, line 16

“Description: DEPRECIATION (FORM 4562) Amount: 5002”

Part I, line 20

“Description: INITIAL INVESTMENT Amount: 39791”

Part II, line 26

“Description: ACCOUNTS PAYABLES BOY Amount: 0 EOY Amount: 9685”

Raw XML Appendix105 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JESSICA JONES
IRS990EZ/BooksInCareOfDetail/PhoneNum03369050221
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02045 MOUNT ZION RD PMB 400
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MORROW
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030260
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0505
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01612
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-22712
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0505
IRS990EZ/Form990TotalAssetsGrp/EOYAmt027269
IRS990EZ/GrossReceiptsAmt0109523
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/LandAndBuildingsGrp/EOYAmt025657
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0505
IRS990EZ/NetAssetsOrFundBalancesEOYAmt017584
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0505
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt017584
IRS990EZ/OccupancyRentUtltsAndMaintAmt06000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt018000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES LIVINGSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt039791
IRS990EZ/OtherExpensesTotalAmt05002
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATIONAL
IRS990EZ/PrintingPublicationsPostageAmt022353
IRS990EZ/ProgramServiceRevenueAmt0109523
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE MISSION OF THE CALLIE S KIDS CHILD CARE EARLY TO PROVIDE QUALITY CHILDCARE AND EDUCATION TO CHIDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0139258
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt098880
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09685
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0132235
IRS990EZ/TotalProgramServiceExpensesAmt0139258
IRS990EZ/TotalRevenueAmt0109523
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0109523
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0109523
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0109523
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0109523
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0109523
IRS990ScheduleA/TotalSupportAmt0109523
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: DEPRECIATION (FORM 4562) Amount: 5002
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: INITIAL INVESTMENT Amount: 39791
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: ACCOUNTS PAYABLES BOY Amount: 0 EOY Amount: 9685
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES LIVINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06783613941
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALLIES KIDS CHILD CARE AND EARLY LEARNING CTR INC
ReturnHeader/Filer/BusinessNameControlTxt0CALL
ReturnHeader/Filer/EIN0881025389
ReturnHeader/Filer/PhoneNum06783613941
ReturnHeader/Filer/USAddress/AddressLine1Txt02045 MOUNT ZION RD 400
ReturnHeader/Filer/USAddress/CityNm0MORROW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030260
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270551274
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MEL BURROW CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0741 PIEDMONT AVE NE STE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030308
ReturnHeader/PreparerPersonGrp/PhoneNum04048755626
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEL R BURROW
ReturnHeader/ReturnTs02025-07-11T17:05:53-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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