Civic Intelligence

Christian Education Pre-K Nfp

990 • Fiscal year 2024 • EIN 92-2680429

Jan 01, 2024 to Dec 31, 2024 • Filed on May 15, 2025

729 S Highland AveArlington Hts, IL 60005-2527

(847) 606-2265

Siviq Scores

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

Liabilities / Assets

96th percentile

1.38x

Higher debt load relative to assets than 96% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

45th percentile

0.9%

Higher net margin than 45% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$31,650

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-36%

Faster asset growth than 16% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

217%

Faster revenue growth than 96% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

$9,367

No earlier filing loaded for comparison.

Net Assets

-$3,554

No earlier filing loaded for comparison.

Liabilities

$12,921

No earlier filing loaded for comparison.

Revenue

$217,763

No earlier filing loaded for comparison.

Expenses

$215,726

No earlier filing loaded for comparison.

Net Income

$2,037

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15K$10K$5.0K$0-$5.0KAssets 2024: $9,367Liabilities 2024: $12,921Net Assets 2024: -$3,5542024

Highlighted filing

2024

Assets$9,367
Liabilities$12,921
Net Assets-$3,554

Operations Trend

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

$300K$200K$100K$0Revenue 2024: $217,763Expenses 2024: $215,726Net Income 2024: $2,0372024

Highlighted filing

2024

Revenue$217,763
Expenses$215,726
Net Income$2,037
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$217,763
Mission and Program Overview

Mission

Provide social emotional and academic instruction and support to children that will help them prepare for and ultimately succeed in elementary school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$20,175$12,921▼ $7,254
Cash and Non-Interest-Bearing Accounts$14,584$9,367▼ $5,217
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-5,591$-3,554▲ $2,037
Total Assets$14,584$9,367▼ $5,217
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$20,175$12,921▼ $7,254
Net Assets / Fund Balance
Total Net Assets Fund Balance$-5,591$-3,554▲ $2,037
Total Liabilities and Net Assets / Fund Balance$14,584$9,367▼ $5,217
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa GillandExecutive Director and TeacherFT$31,650$31,650

Board Members and Trustees

NameTitle
Debbie TranterDirector
Jennifer MorseDirector
Juliet SkuldtDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$217,763
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$2,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$111,564
Other Expenses$104,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,282$0$0$70,282
Occupancy$39,500$0$0$39,500
Current Officers, Directors, Trustees, and Key Employees$31,650$0$0$31,650
Office Expenses$26,650$0$0$26,650
Conferences and Meetings$14,747$0$0$14,747
Payroll Taxes$9,632$0$0$9,632
Advertising$6,138$0$0$6,138
Insurance$3,175$0$0$3,175
Information Technology$2,356$0$0$2,356
Other Expenses$1,545$0$0$1,545
Total Functional Expenses$215,726$0$0$215,726
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$20,175$12,921▼ $7,254
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11B

No review was or will be conducted

Part VI, Section C, Line 19

These documents are available to anyone that asks.

Filing and Contact Details

Filer

Filer Name
Christian Education Pre-K Nfp
EIN
92-2680429
In Care Of
% MELISSA GILLAND
Address
729 S HIGHLAND AVE, Arlington Hts, IL 60005-2527

Signing Officer

Name
Melissa Gilland
Title
Executive Director and Teacher
Signed
2025-05-15
Discuss with paid preparer
No

Organization Details

Formed
2023
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
3
Employees
11
Volunteers
20
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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
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/ExplanationTxt0it appears on our website
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1We don't discriminate by race in any way
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part 1, line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Part 1, line 7
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt012921
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Start up costs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt020175
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Melissa Gilland
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Teacher and School Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt012921
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1These documents are available to anyone that asks.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt09367
IRS990/TotalAssetsGrp/BOYAmt014584
IRS990/TotalAssetsGrp/EOYAmt09367
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215726
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215726
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt012921
IRS990/TotalLiabilitiesGrp/BOYAmt020175
IRS990/TotalLiabilitiesGrp/EOYAmt012921
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-5591
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-3554
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0161479
IRS990/TotalProgramServiceRevenueAmt0217763
IRS990/TotalReportableCompFromOrgAmt031650
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0217763
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217763
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014584
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09367
IRS990/TotReportableCompRltdOrgAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.09$0.13$0.04$2.18$2.16$0.02
Peer Organizations

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