Civic Intelligence

Childrens Classic Inc

990 • Fiscal year 2016 • EIN 94-2737962

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

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.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

53rd percentile

3.2%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

47th percentile

$58,104

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

9.8%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$307,739

Up $67,571 (+28%) from 2015

Net Assets

Up

$307,735

Up $67,595 (+28%) from 2015

Liabilities

Down

$4

Down $24 (-86%) from 2015

Revenue

Up

$2,126,893

Up $189,478 (+9.8%) from 2015

Expenses

Up

$2,059,298

Up $147,762 (+7.7%) from 2015

Net Income

Up

$67,595

Up $41,716 (+161%) from 2015

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

2016

Assets$307,739
Liabilities$4
Net Assets$307,735

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

2016

Revenue$2,126,893
Expenses$2,059,298
Net Income$67,595
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$2,127,426
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$108,444$116,291▲ $7,847
Land, Buildings, and Equipment, Net$48,319$100,752▲ $52,433
Cash and Non-Interest-Bearing Accounts$68,857$77,210▲ $8,353
Investments in Publicly Traded Securities$12,815$11,585▼ $1,230
Accounts Receivable$1,733$1,901▲ $168
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$240,168$307,739▲ $67,571
Other Assets Total-$0-
Liabilities
Other Liabilities$28$4▼ $24
Total Liabilities$28$4▼ $24
Net Assets / Fund Balance
Unrestricted Net Assets$240,140$307,735▲ $67,595
Total Net Assets Fund Balance$240,140$307,735▲ $67,595
Total Liabilities and Net Assets / Fund Balance$240,168$307,739▲ $67,571

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$77,087$102,985$180,072
Other Land Buildings$16,885$14,864$31,749
Leasehold Improvements$6,780$14,852$21,632
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shauna KendellPresidentFT$58,104$58,104
Justina LongmanCo-Vice PresFT$52,300$52,300
Janna DurbanoSecretaryPT$48,578$48,578

Board Members and Trustees

NameTitle
Victoria WadeCo Vice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$7,879
Program Service Revenue
$2,119,349
Investment Income
$-335
Other Revenue
$0
Change in Net Assets
$67,595
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,120,775
Other Expenses$938,523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$868,920--$868,920
All Other Expenses$182,945--$182,945
Occupancy$161,229--$161,229
Current Officers, Directors, Trustees, and Key Employees$105,641$53,341-$158,982
Payroll Taxes$83,508--$83,508
Insurance$57,917--$57,917
Other Expenses$39,719--$39,719
Office Expenses$35,588--$35,588
Travel$28,273--$28,273
Depreciation Depletion$23,733--$23,733
Advertising$21,474--$21,474
Conferences and Meetings$9,863--$9,863
Pension Plan Contributions$9,365--$9,365
Fees for Services Accounting$5,869--$5,869
Fees for Services Legal$130--$130
Fees for Services Other$40--$40
Total Functional Expenses$2,005,957$53,341$0$2,059,298
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 DirectorsBuilding Lease PaymentsNo$144,451

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
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
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
4
Employees
97

Preparer

Firm
Johnson & Company LLC
Address
920 Chambers St, 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 2015-2016 FROM THE UTAH OFFICE OF CHILDCARE FOR "TWO YEAR OLD GRANT." AS OF JUNE 30, 2016 THE ORGANIZATION SERVED 156 STATE-FUNDED CHILDREN, WITH AN AVERAGE TOTAL ENROLLMENT OF 452 CHILDREN. THIRTY-THREE HEADSTART CHILDREN WERE SERVED DURING THE YEAR ENDED JUNE 30,2016. 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 246 FREE MEALS AND 30 REDUCED PRICE MEALS FOR UNDERPRIVILEGED CHILDREN AND 521 PAID MEALS EACH DAY.
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IRS990/PYRevenuesLessExpensesAmt025879
IRS990/PYSalariesCompEmpBnftPaidAmt01113644
IRS990/PYTotalExpensesAmt01911536
IRS990/PYTotalRevenueAmt01937415
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt067595
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02127427
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0108444
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0116291
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07879
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt015579
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt016861
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt044898
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt080854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0166071
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0198
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0264
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0312
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0333
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02158
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02119350
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01921778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01800338
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01753736
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01722630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09317832
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0198
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0264
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0312
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0333
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02158
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0-533
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0-208
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-1428
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-4795
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0-2255
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-9219
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt09483903
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02127229
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01937357
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01817199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01798634
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01803484
IRS990ScheduleA/Total509Grp/TotalAmt09483903
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02126894
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01937413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01816822
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01794151
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01801562
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09476842
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt077087
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102985
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0180072
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06780
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014852
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021632
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016885
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014864
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031749
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100752
IRS990ScheduleD/TotalLiabilityAmt04
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHAEL AND LUCY MORRELLI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PARENTS OF DIRECTORS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0144451
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/TotalAssetsBOYAmt0240168
IRS990/TotalAssetsEOYAmt0307739
IRS990/TotalAssetsGrp/BOYAmt0240168
IRS990/TotalAssetsGrp/EOYAmt0307739
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07879
IRS990/TotalEmployeeCnt097
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053341
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02005957
IRS990/TotalFunctionalExpensesGrp/TotalAmt02059298
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028
IRS990/TotalLiabilitiesEOYAmt04
IRS990/TotalLiabilitiesGrp/BOYAmt028
IRS990/TotalLiabilitiesGrp/EOYAmt04
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0240140
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0307735
IRS990/TotalProgramServiceExpensesAmt02005957
IRS990/TotalProgramServiceRevenueAmt02119349
IRS990/TotalReportableCompFromOrgAmt0158982
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02119014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02126893
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0240168
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0307739
IRS990/TransactionWithControlEntInd0false

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