Civic Intelligence

Elkader Childcare and Learning Center

EIN 20-0023859 • 501(c)3 • Elkader, IA

Profile

Preschool and child daycare program

PO Box 667Elkader, IA 52043
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.29x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.30x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

54th percentile

6.1%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

57th percentile

6.4%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

43%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$513,439

Up $31,105 (+6.4%) from 2023

Liabilities

Up

$150,818

Up $434 (+0.3%) from 2023

Net Assets

Up

$362,621

Up $30,671 (+9.2%) from 2023

Revenue

Up

$505,177

Up $151,802 (+43%) from 2023

Expenses

Up

$474,502

Up $42,635 (+9.9%) from 2023

Net Income

Up

$30,675

Up $109,167 (+139%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $666,084Liabilities 2011: $192,226Net Assets 2011: $473,8582011Assets 2012: $630,566Liabilities 2012: $190,901Net Assets 2012: $439,6652012Assets 2013: $616,600Liabilities 2013: $188,106Net Assets 2013: $428,4942013Assets 2014: $580,501Liabilities 2014: $182,528Net Assets 2014: $397,9732014Assets 2015: $556,217Liabilities 2015: $184,643Net Assets 2015: $371,5742015Assets 2016: $540,625Liabilities 2016: $178,780Net Assets 2016: $361,8452016Assets 2017: $523,139Liabilities 2017: $172,283Net Assets 2017: $350,8562017Assets 2018: $491,621Liabilities 2018: $168,875Net Assets 2018: $322,7462018Assets 2019: $471,317Liabilities 2019: $168,250Net Assets 2019: $303,0672019Assets 2020: $482,177Liabilities 2020: $164,755Net Assets 2020: $317,4222020Assets 2021: $508,418Liabilities 2021: $196,680Net Assets 2021: $311,7382021Assets 2022: $568,826Liabilities 2022: $158,384Net Assets 2022: $410,4422022Assets 2023: $482,334Liabilities 2023: $150,384Net Assets 2023: $331,9502023Assets 2024: $513,439Liabilities 2024: $150,818Net Assets 2024: $362,6212024

Highlighted filing

2024

Assets$513,439
Liabilities$150,818
Net Assets$362,621

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $194,109Expenses 2011: $219,030Net Income 2011: -$24,9212011Revenue 2012: $168,721Expenses 2012: $202,914Net Income 2012: -$34,1932012Revenue 2013: $174,660Expenses 2013: $185,831Net Income 2013: -$11,1712013Revenue 2014: $158,237Expenses 2014: $188,758Net Income 2014: -$30,5212014Revenue 2015: $166,696Expenses 2015: $193,095Net Income 2015: -$26,3992015Revenue 2016: $207,300Expenses 2016: $217,029Net Income 2016: -$9,7292016Revenue 2017: $285,946Expenses 2017: $296,934Net Income 2017: -$10,9882017Revenue 2018: $291,938Expenses 2018: $320,048Net Income 2018: -$28,1102018Revenue 2019: $281,495Expenses 2019: $301,174Net Income 2019: -$19,6792019Revenue 2020: $271,170Expenses 2020: $256,815Net Income 2020: $14,3552020Revenue 2021: $339,861Expenses 2021: $345,546Net Income 2021: -$5,6852021Revenue 2022: $532,698Expenses 2022: $433,997Net Income 2022: $98,7012022Revenue 2023: $353,375Expenses 2023: $431,867Net Income 2023: -$78,4922023Revenue 2024: $505,177Expenses 2024: $474,502Net Income 2024: $30,6752024

Highlighted filing

2024

Revenue$505,177
Expenses$474,502
Net Income$30,675

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.13$1.51$3.63$5.05$4.75$0.31
2023Detailed filing. Detailed filing data is available for this year.$4.82$1.50$3.32$3.53$4.32$0.78
2022Detailed filing. Detailed filing data is available for this year.$5.69$1.58$4.10$5.33$4.34$0.99
2021Detailed filing. Detailed filing data is available for this year.$5.08$1.97$3.12$3.40$3.46$0.06
2020Detailed filing. Detailed filing data is available for this year.$4.82$1.65$3.17$2.71$2.57$0.14
2019Detailed filing. Detailed filing data is available for this year.$4.71$1.68$3.03$2.81$3.01$0.20
2018Detailed filing. Detailed filing data is available for this year.$4.92$1.69$3.23$2.92$3.20$0.28
2017Detailed filing. Detailed filing data is available for this year.$5.23$1.72$3.51$2.86$2.97$0.11
2016Detailed filing. Detailed filing data is available for this year.$5.41$1.79$3.62$2.07$2.17$0.10
2015Summary only. Only limited summary data is available for this year.$5.56$1.85$3.72$1.67$1.93$0.26
2014Summary only. Only limited summary data is available for this year.$5.81$1.83$3.98$1.58$1.89$0.31
2013Summary only. Only limited summary data is available for this year.$6.17$1.88$4.28$1.75$1.86$0.11
2012Summary only. Only limited summary data is available for this year.$6.31$1.91$4.40$1.69$2.03$0.34
2011Summary only. Only limited summary data is available for this year.$6.66$1.92$4.74$1.94$2.19$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$507,364
Mission and Program Overview

Mission

Preschool and child daycare program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$331,950$362,621▲ $30,671
Land, Buildings, and Equipment, Net$352,541$328,826▼ $23,715
Cash and Non-Interest-Bearing Accounts$5,083$85,594▲ $80,511
Savings and Temporary Cash Investments$105,476$81,072▼ $24,404
Accounts Receivable$19,234$17,947▼ $1,287
Total Assets$482,334$513,439▲ $31,105
Liabilities
Mortgage Notes Payable Secured by Investment Property$149,409$145,050▼ $4,359
Accounts Payable and Accrued Expenses$975$5,768▲ $4,793
Total Liabilities$150,384$150,818▲ $434
Net Assets / Fund Balance
Total Net Assets Fund Balance$331,950$362,621▲ $30,671
Total Liabilities and Net Assets / Fund Balance$482,334$513,439▲ $31,105

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$308,578$397,894$706,472
Equipment$5,248$59,918$65,166
Land$15,000-$15,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jody KruggerExecutive DirectorFT$53,358$53,358

Board Members and Trustees

NameTitle
Amanda SchneiderPresident
Jared FunkVice President
Danielle EatonDirector
Miranda OrrDirector
Shawna PriemDirector
Alison HessSecretary
Jennifer CowsertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,206
Program Service Revenue
$467,062
Investment Income
$98
Other Revenue
$811
All Other Contributions
$37,206
Change in Net Assets
$30,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,520
Other Expenses$138,982
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$254,207--$254,207
Current Officers, Directors, Trustees, and Key Employees$26,679$26,679-$53,358
Other Expenses$38,924--$38,924
Payroll Taxes$25,645$2,310-$27,955
Depreciation Depletion$24,662--$24,662
Occupancy$21,107--$21,107
Insurance$10,428--$10,428
Interest$6,229--$6,229
Office Expenses$2,315--$2,315
Fees for Services Accounting-$600-$600
Total Functional Expenses$444,913$29,589$0$474,502
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,998
Fundraising Direct Expenses$2,187
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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 Line 11B

Completed 990 is presented to board for review prior to

Part VI Line 11B

FILING DEADLINE

Part VI Line 18

AVAILABLE UPON REQUEST

Part VI Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Elkader Childcare and Learning Center
EIN
20-0023859
In Care Of
% JENNIFER COWSERT
Phone
5632452098
Address
PO BOX 667, ELKADER, IA 52043

Signing Officer

Name
Jennifer Cowsert
Title
Treasurer
Phone
5632452098
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Cowsert
Formed
2004
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
29
Volunteers
7

Preparer

Firm
Elkader Tax and Bookkeeping LLC
Address
PO BOX 359, 110 CEDAR STREET NW, ELKADER, IA 52043
Preparer
Kurt Dennler
Phone
5632452154
Supplemental Narrative

Additional Explanations

Part XI Line 9

ROUNDING

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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0362621
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0105476
IRS990/SavingsAndTempCashInvstGrp/EOYAmt081072
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02020 FUNDRAISING $4,521, MISC $1,364
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt12021 FUNDRAISING $8,316, PPP LOAN FORGIVEN $41,565
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt22022 FUNDRAISING $6,574
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt32023 FUNDRAISING $5,265
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt42024 FUNDRAISING $811
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART III LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART III LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART III LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4PART III LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt037206
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt028925
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02692
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0435
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt045674
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0114932
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt098
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0467062
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0315621
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0324263
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0289514
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0219611
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01616071
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt098
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt037
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0230
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00008
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0811
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05265
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06574
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt049881
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05885
IRS990ScheduleA/OtherIncome509Grp/TotalAmt068416
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96190
IRS990ScheduleA/PublicSupportPY509Pct00.95678
IRS990ScheduleA/PublicSupportTotal509Amt01731003
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0504268
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0344546
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0326955
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0289949
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0265285
IRS990ScheduleA/Total509Grp/TotalAmt01731003
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0505177
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0349875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0333566
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0339861
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0271170
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01799649
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0308578
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0397894
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0706472
IRS990ScheduleD/EquipmentGrp/BookValueAmt05248
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059918
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065166
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0328826
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPLETED 990 IS PRESENTED TO BOARD FOR REVIEW PRIOR TO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FILING DEADLINE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XI Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0482334
IRS990/TotalAssetsEOYAmt0513439
IRS990/TotalAssetsGrp/BOYAmt0482334
IRS990/TotalAssetsGrp/EOYAmt0513439
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt037206
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029589
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0444913
IRS990/TotalFunctionalExpensesGrp/TotalAmt0474502
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150384
IRS990/TotalLiabilitiesEOYAmt0150818
IRS990/TotalLiabilitiesGrp/BOYAmt0150384
IRS990/TotalLiabilitiesGrp/EOYAmt0150818
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0331950
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0362621
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0444912
IRS990/TotalProgramServiceRevenueAmt0467062
IRS990/TotalReportableCompFromOrgAmt053358
IRS990/TotalRevenueGrp/ExclusionAmt098
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0467062
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0505177
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0482334
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0513439
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018996 DRUMLIN ROAD
IRS990/USAddress/CityNm0ELKADER
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052043
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER COWSERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05632452098
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELKADER CHILDCARE AND LEARNING CENTER

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