Civic Intelligence

Childrens Classic Inc

990 • Fiscal year 2015 • EIN 94-2737962

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 16, 2015

160 9th StreetOgden, UT 84404

(801) 399-4446

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

45th percentile

1.3%

Higher net margin than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

46th percentile

$55,403

Higher top officer pay than 46% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

58th percentile

6.6%

Faster revenue growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$240,168

Up $25,479 (+12%) from 2014

Net Assets

Up

$240,140

Up $25,879 (+12%) from 2014

Liabilities

Down

$28

Down $400 (-93%) from 2014

Revenue

Up

$1,937,415

Up $120,592 (+6.6%) from 2014

Expenses

Up

$1,911,536

Up $103,126 (+5.7%) from 2014

Net Income

Up

$25,879

Up $17,466 (+208%) from 2014

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

2015

Assets$240,168
Liabilities$28
Net Assets$240,140

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

2015

Revenue$1,937,415
Expenses$1,911,536
Net Income$25,879
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$1,937,623
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
Savings and Temporary Cash Investments$75,158$108,444▲ $33,286
Cash and Non-Interest-Bearing Accounts$79,095$68,857▼ $10,238
Land, Buildings, and Equipment, Net$47,364$48,319▲ $955
Investments in Publicly Traded Securities$12,687$12,815▲ $128
Accounts Receivable$385$1,733▲ $1,348
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$214,689$240,168▲ $25,479
Other Assets Total-$0-
Liabilities
Other Liabilities$428$28▼ $400
Total Liabilities$428$28▼ $400
Net Assets / Fund Balance
Unrestricted Net Assets$214,261$240,140▲ $25,879
Total Net Assets Fund Balance$214,261$240,140▲ $25,879
Total Liabilities and Net Assets / Fund Balance$214,689$240,168▲ $25,479

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,170$95,415$121,585
Other Land Buildings$13,857$15,314$29,171
Leasehold Improvements$8,292$13,340$21,632
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shauna KendellPresidentFT$55,403$55,403
Justina LongmanCo-Vice PresFT$52,750$52,750
Janna DurbanoSecretaryPT$49,028$49,028
Victoria WadeCo Vice PresPT$14,153$14,153
Revenue and Support

Revenue Composition

Contributions and Grants
$15,579
Program Service Revenue
$1,921,779
Investment Income
$57
Other Revenue
$0
Change in Net Assets
$25,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,113,644
Other Expenses$797,892
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$854,613--$854,613
Current Officers, Directors, Trustees, and Key Employees$119,119$52,215-$171,334
All Other Expenses$165,284--$165,284
Occupancy$142,787--$142,787
Payroll Taxes$80,577--$80,577
Insurance$57,283--$57,283
Other Expenses$39,754--$39,754
Advertising$31,094--$31,094
Depreciation Depletion$20,389--$20,389
Office Expenses$18,840--$18,840
Travel$10,852--$10,852
Conferences and Meetings$8,179--$8,179
Pension Plan Contributions$7,120--$7,120
Fees for Services Accounting$5,415--$5,415
Fees for Services Legal$1,809--$1,809
Total Functional Expenses$1,859,321$52,215$0$1,911,536
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$126,418

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$24
Rounding$4
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

Filer Name
Childrens Classic Inc
EIN
94-2737962
Phone
8013994446
Address
160 9TH STREET, OGDEN, UT 84404

Signing Officer

Name
Shauna Kendell
Title
President
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
4
Employees
91

Preparer

Firm
Johnson Haws CPA LLC
Address
920 E Chambers St Ste 20, Ogden, UT 84403
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 2014-2015 FROM THE UTAH OFFICE OF CHILDCARE FOR "TWO YEAR OLD GRANT." AS OF JUNE 30, 2015 THE ORGANIZATION SERVED 208 STATE-FUNDED CHILDREN, WITH AN AVERAGE TOTAL ENROLLMENT OF 365 CHILDREN. TWENTY-EIGHT HEADSTART CHILDREN WERE SERVED DURING THE YEAR ENDED JUNE 30,2015. 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 275 FREE MEALS AND 60 REDUCED PRICE MEALS FOR UNDERPRIVILEGED CHILDREN AND 481 PAID MEALS EACH DAY.
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IRS990/PYTotalExpensesAmt01808410
IRS990/PYTotalRevenueAmt01816823
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt025879
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01937621
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075158
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0108444
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015579
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt016861
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt044898
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt080854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt067461
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0225653
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0264
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0312
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0333
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01896
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03856
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01921778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01800338
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01753736
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01722630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01702865
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08901347
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0264
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0312
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0333
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01896
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03856
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0-208
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0-1428
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-4795
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-2255
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-8686
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt09127000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01937357
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01817199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01798634
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01803484
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01770326
IRS990ScheduleA/Total509Grp/TotalAmt09127000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01937413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01816822
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01794151
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01801562
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01772222
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09122170
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt026170
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095415
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121585
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08292
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt013340
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021632
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013857
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015314
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GARNISHMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048319
IRS990ScheduleD/TotalLiabilityAmt028
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHAEL AND LUCY MORRELLI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PARENTS OF DIRECTO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0126418
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/TotalAssetsBOYAmt0214689
IRS990/TotalAssetsEOYAmt0240168
IRS990/TotalAssetsGrp/BOYAmt0214689
IRS990/TotalAssetsGrp/EOYAmt0240168
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015579
IRS990/TotalEmployeeCnt091
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052215
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01859321
IRS990/TotalFunctionalExpensesGrp/TotalAmt01911536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0428
IRS990/TotalLiabilitiesEOYAmt028
IRS990/TotalLiabilitiesGrp/BOYAmt0428
IRS990/TotalLiabilitiesGrp/EOYAmt028
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214261
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0240140
IRS990/TotalProgramServiceExpensesAmt01859321
IRS990/TotalProgramServiceRevenueAmt01921779
IRS990/TotalReportableCompFromOrgAmt0171334
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01921836
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01937415
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0214689
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0240168
IRS990/TransactionWithControlEntInd0false

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