Civic Intelligence

Childrens Classic Inc

990 • Fiscal year 2014 • EIN 94-2737962

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 17, 2014

160 9th Street84404

(801) 399-4446

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

14th percentile

0.00x

Higher debt load relative to revenue than 14% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

46th percentile

$52,703

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

57th percentile

4.3%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$214,689

Up $8,816 (+4.3%) from 2013

Net Assets

Up

$214,261

Up $8,413 (+4.1%) from 2013

Liabilities

Up

$428

Up $403 (+1612%) from 2013

Revenue

$1,816,823

No earlier filing loaded for comparison.

Expenses

Up

$1,808,410

Up $6,498 (+0.4%) from 2013

Net Income

$8,413

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.

$1.0M$500K$0Assets 2011: $180,080Liabilities 2011: $123Net Assets 2011: $179,9572011Assets 2012: $212,105Liabilities 2012: $106Net Assets 2012: $211,9992012Assets 2013: $205,873Liabilities 2013: $25Net Assets 2013: $205,8482013Assets 2014: $214,689Liabilities 2014: $428Net Assets 2014: $214,2612014Assets 2015: $240,168Liabilities 2015: $28Net Assets 2015: $240,1402015Assets 2016: $307,739Liabilities 2016: $4Net Assets 2016: $307,7352016Assets 2017: $388,415Liabilities 2017: $5Net Assets 2017: $388,4102017Assets 2018: $448,599Liabilities 2018: $1,108Net Assets 2018: $447,4912018Assets 2019: $452,900Liabilities 2019: $1,274Net Assets 2019: $451,6262019Assets 2020: $838,089Liabilities 2020: $297,208Net Assets 2020: $540,8812020

Highlighted filing

2014

Assets$214,689
Liabilities$428
Net Assets$214,261

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2011: $1,776,2672011Expenses 2012: $1,769,5202012Expenses 2013: $1,801,9122013Revenue 2014: $1,816,823Expenses 2014: $1,808,410Net Income 2014: $8,4132014Revenue 2015: $1,937,415Expenses 2015: $1,911,536Net Income 2015: $25,8792015Revenue 2016: $2,126,893Expenses 2016: $2,059,298Net Income 2016: $67,5952016Revenue 2017: $2,383,746Expenses 2017: $2,303,071Net Income 2017: $80,6752017Revenue 2018: $2,524,670Expenses 2018: $2,465,589Net Income 2018: $59,0812018Revenue 2019: $2,482,702Expenses 2019: $2,478,567Net Income 2019: $4,1352019Revenue 2020: $2,751,758Expenses 2020: $2,662,503Net Income 2020: $89,2552020

Highlighted filing

2014

Revenue$1,816,823
Expenses$1,808,410
Net Income$8,413
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$1,818,251
Mission and Program Overview

Mission

Children's classic inc is "a place to learn, grow, and play, while parents are away." we feature the kinds of enriching activities that help children learn and explore their world in a safe, nurturing place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$60,040$79,095▲ $19,055
Savings and Temporary Cash Investments$71,012$75,158▲ $4,146
Land, Buildings, and Equipment, Net$63,088$47,364▼ $15,724
Investments in Publicly Traded Securities$11,733$12,687▲ $954
Accounts Receivable-$385-
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$205,873$214,689▲ $8,816
Other Assets Total-$0-
Liabilities
Other Liabilities$25$428▲ $403
Total Liabilities$25$428▲ $403
Net Assets / Fund Balance
Unrestricted Net Assets$205,848$214,261▲ $8,413
Total Net Assets Fund Balance$205,848$214,261▲ $8,413
Total Liabilities and Net Assets / Fund Balance$205,873$214,689▲ $8,816

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,428$81,220$114,648
Leasehold Improvements$10,374$11,258$21,632
Other Land Buildings$3,562$14,076$17,638
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shauna KendellPresidentFT$52,703$52,703
Justina LongmanCo-Vice PresFT$47,126$47,126
Janna DurbanoSecretaryFT$43,578$43,578
Victoria WadeCo Vice PresFT$40,800$40,800
Revenue and Support

Revenue Composition

Contributions and Grants
$16,861
Program Service Revenue
$1,800,339
Investment Income
$-377
Other Revenue
$0
Change in Net Assets
$8,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$997,407
Other Expenses$811,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$732,928--$732,928
Current Officers, Directors, Trustees, and Key Employees$136,067$48,140-$184,207
All Other Expenses$167,901--$167,901
Occupancy$165,076--$165,076
Insurance$73,857--$73,857
Payroll Taxes$72,929--$72,929
Other Expenses$40,365--$40,365
Advertising$28,194--$28,194
Depreciation Depletion$24,105--$24,105
Office Expenses$21,913--$21,913
Pension Plan Contributions$7,343--$7,343
Fees for Services Accounting$7,285--$7,285
Travel$7,233--$7,233
Conferences and Meetings$3,132--$3,132
Fees for Services Legal$456--$456
Interest$81--$81
Total Functional Expenses$1,760,270$48,140$0$1,808,410
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael and Lucy MorrelliParents of DirectoBuilding Lease PaymentsNo$165,076

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
Garnishments$425
Rounding$3
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The following three directors are sisters: shauna kendell, justina longman, and janna durbano.

Form 990, Part VI, Line 11B: Form 990 Review Process

The officers receive form 990 and all have the opportunity to review and comment upon it prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

EIN
94-2737962
Phone
8013994446

Signing Officer

Name
Shauna Kendell
Title
President
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
4
Employees
103

Preparer

Preparer
Stephen L Johnson CPA
Phone
8013937884
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IRS990/Desc0THE ORGANIZATION PROVIDES QUALITY PRESCHOOL AND CHILDCARE SERVICES; INCLUDING FULL-DAY KINDERGARTEN. INFANTS THROUGH GRADE SCHOOL AGE ARE SERVED. LEARNING AND ENRICHMENT ACTIVITIES INCLUDE ART; MUSIC AND MOVEMENT; MATH; SIMPLE SCIENCE; AND SMALL AND LARGE MOTOR DEVELOPMENT. THE FACILITY SERVES BREAKFAST, LUNCH AND A SNACK EACH DAY. SERVICES ARE PROVIDED IN BOTH ENGLISH AND SPANISH. LICENSING IS THROUGH THE DEPARTMENT OF WORKFORCE SERVICES, OFFICE OF CHILDCARE. GRANTS WERE RECEIVED IN 2013-2014 FROM THE UTAH OFFICE OF CHILDCARE FOR "NEXT STEPS" AND "TWO YEAR OLD GRANT." AS OF JUNE 30, 2014 THE ORGANIZATION SERVED 211 STATE-FUNDED CHILDREN, WITH AN AVERAGE TOTAL ENROLLMENT OF 365 CHILDREN. TWENTY-SEVEN HEADSTART CHILDREN WERE SERVED DURING THE YEAR ENDED JUNE 30,2014. HEADSTART HAS PARTNERED WITH THE ORGANIZATION, THROUGH THE OGDEN AREA COMMUNITY ACTION AGENCY, TO PROVIDE ONE ON SITE CLASSROOM. FOOD SUBSIDIES ARE RECEIVED FROM THE USDA FOOD PROGRAM, WHICH PROVIDES AN AVERAGE OF 260 FREE MEALS AND 34 REDUCED PRICE MEALS FOR UNDERPRIVILEGED CHILDREN AND 361 PAID MEALS EACH DAY.
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08413
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01818250
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071012
IRS990/SavingsAndTempCashInvstGrp/EOYAmt075158
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt016861
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt044898
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt080854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt067461
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt042781
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0252855
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0312
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0333
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01896
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01832
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05424
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01800338
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01753736
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01722630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01702865
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01663159
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08642728
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0312
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0333
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01896
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01832
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05424
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0-1428
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0-4795
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-2255
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-8478
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt08895583
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01817199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01798634
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01803484
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01770326
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01705940
IRS990ScheduleA/Total509Grp/TotalAmt08895583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01816822
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01794151
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01801562
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01772222
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01707772
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08892529
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033428
IRS990ScheduleD/EquipmentGrp/DepreciationAmt081220
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114648
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010374
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011258
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021632
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03562
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014076
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017638
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GARNISHMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047364
IRS990ScheduleD/TotalLiabilityAmt0428
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHAEL AND LUCY MORRELLI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PARENTS OF DIRECTO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0165076
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BUILDING LEASE PAYMENTS
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOLLOWING THREE DIRECTORS ARE SISTERS: SHAUNA KENDELL, JUSTINA LONGMAN, AND JANNA DURBANO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS RECEIVE FORM 990 AND ALL HAVE THE OPPORTUNITY TO REVIEW AND COMMENT UPON IT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
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 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0205873
IRS990/TotalAssetsEOYAmt0214689
IRS990/TotalAssetsGrp/BOYAmt0205873
IRS990/TotalAssetsGrp/EOYAmt0214689
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016861
IRS990/TotalEmployeeCnt0103
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048140
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01760270
IRS990/TotalFunctionalExpensesGrp/TotalAmt01808410
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025
IRS990/TotalLiabilitiesEOYAmt0428
IRS990/TotalLiabilitiesGrp/BOYAmt025
IRS990/TotalLiabilitiesGrp/EOYAmt0428
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205848
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0214261
IRS990/TotalProgramServiceExpensesAmt01760270
IRS990/TotalProgramServiceRevenueAmt01800339
IRS990/TotalReportableCompFromOrgAmt0184207
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01799962
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01816823
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205873
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214689
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt07233

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