Children's Services INC

IRS exemption revoked

Anniston, ALUnknown exempt organization EIN 63-0642802Revenue $366K in FY2021

On file with the IRSP O Box 670 · Anniston, AL

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Provide shelter for child and sponsors family day care program for children and qualifying adults.

96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $29K a year · 8% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $27K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$56K
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$366K
-5% vs prior year
Spent
$359K
To programs
96%
Net assets
$60K
By yearFY2020–FY2021
Revenue
$366K
FY2021▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$385K
FY2021$366K
Expenses
$359K
FY2021▼ -20%
Tap a bar for its year
Expenses by fiscal year
FY2020$450K
FY2021$359K
Net assets
$60K
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$53K
FY2021$60K

From the FY2021 Form 990 (year ending September 2021) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on February 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $345K Management & general 4% · $14K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Immediate PA
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Children's Services INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers shelter for children and sponsors family day care for children and adults.

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Provided by the organization

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2 programs · $345K · in their own filed words · FY2020
01

Provide temorary shelter for children ranging in age from six to eighteen years of age. The majority of the children are twelve or older.

$223Kprogram expense
02

Sponsor family day care food program for children and qualifying adults. Approximately 58 home providers make meals and snacks available to approximately 641 children.

$122Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$27K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$366K
Ln 12
Gifts and grantsLn 1h$365K
Fees for servicesLn 2g$728
Investment incomeLn 3$12
Money outPt IX
$359K
Ln 25
Programscol B$345K
Managementcol C$14K
Owns and owesPt X
$60K
net assets · Ln 32
Cash and savingsLn 1–2$38K
Total assetsLn 16$116K
LiabilitiesLn 26$56K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$365K
Government grantsLn 1e$43K
Fees for servicesLn 2g$728
Investment incomeLn 3$12
Total revenueLn 12$366K
Assets in detailPt X, end of year
CashLn 1$29K
SavingsLn 2$9K
Cash and savings togetherLn 1–2$38K
Land, buildings, equipmentLn 10c$57K
Total assetsLn 16$116K
LiabilitiesLn 26$56K
Net assetsLn 32$60K
OperationsPt I, VI
EmployeesI 512
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$20K$38K
Land, buildings, equipmentLn 10c$65K$57K
Total assetsLn 16$116K$116K
LiabilitiesLn 26$63K$56K
Net assetsLn 32$53K$60K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$172K$166K$6K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$16K$16K
Accounting feesLn 11c$5K$2K$3K
Office expensesLn 13$5K$5K
OccupancyLn 16$15K$15K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$12K$12K$100
Other expenses (24a–d)Ln 24$121K$121K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$359K$345K$14K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $366K$359K$7K$60K 990 PDF
FY2020 $385K$450K−$65K$53K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $365,712 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $384,755$364,972
I-9 Program service revenue$728
I-10 Investment incomePrior year $12$12
I-11 Other revenue$0
I-12 Total revenuePrior year $384,767$365,712
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $202,613$189,859
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $247,137$169,025
I-18 Total expensesPrior year $449,750$358,884
I-19 Revenue less expensesPrior year −$64,983$6,828
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $365,712 across 6 lines filed
VIII-1e Government grants$43,292
VIII-1f All other contributions, gifts and grants$321,680
VIII-1h Total contributions, gifts and grants$364,972
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $728$728
VIII-3 Investment incomeRelated to mission $12$12
VIII-12 Total revenueRelated to mission $740$365,712
Part IX · Statement of functional expenses $358,884 across 10 lines filed
IX-7 Other salaries and wagesPrograms $165,904 · Management $6,080$171,984
IX-9 Other employee benefitsPrograms $1,418$1,418
IX-10 Payroll taxesPrograms $16,457$16,457
IX-11c Accounting feesPrograms $1,795 · Management $3,000$4,795
IX-13 Office expensesManagement $4,757$4,757
IX-16 OccupancyPrograms $15,259$15,259
IX-22 Depreciation, depletion and amortizationPrograms $9,360$9,360
IX-23 InsurancePrograms $11,986 · Management $100$12,086
IX-24 Other expenses (24a–d)Programs $120,579$120,579
IX-24e All other expensesPrograms $2,189$2,189
IX-25 Total functional expensesPrograms $344,947 · Management $13,937 · Fundraising $0$358,884
Part X · Balance sheet $115,587 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $11,139$29,489
X-2 Savings and temporary cash investmentsStart of year $8,896$8,908
X-4 Accounts receivableStart of year $22,834$12,588
X-9 Prepaid expenses and deferred chargesStart of year $7,698$7,698
X-10c Land, buildings and equipment, netStart of year $65,364$56,904
X-16 Total assetsStart of year $115,931$115,587
X-17 Accounts payable and accrued expensesStart of year $28,658$15,804
X-25 Other liabilitiesStart of year $34,500$40,182
X-26 Total liabilitiesStart of year $63,158$55,986
X-27 Net assets without donor restrictionsStart of year $45,172$52,000
X-28 Net assets with donor restrictionsStart of year $7,601$7,601
X-32 Total net assets or fund balancesStart of year $52,773$59,601
X-33 Total liabilities and net assetsStart of year $115,931$115,587
Part XI · Reconciliation of net assets $59,601 net assets at year end
XI-1 Total revenue$365,712
XI-2 Total expenses$358,884
XI-3 Revenue less expenses$6,828
XI-4 Net assets at start of year$52,773
XI-10 Net assets at end of year$59,601

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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