Civic Intelligence

Elkader Community Child Care and Learning Center

990 • Fiscal year 2019 • EIN 20-0023859

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 19, 2020

Organization Profile
PO Box 667Elkader, IA 52043

(563) 245-2098

Siviq Scores

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

Liabilities / Assets

87th percentile

0.36x

Higher debt load relative to assets than 87% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

93rd percentile

0.60x

Higher debt load relative to revenue than 93% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

27th percentile

-7.0%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

87th percentile

$31,895

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

37th percentile

-4.1%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

-3.6%

Faster revenue growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$471,317

Down $20,304 (-4.1%) from 2018

Net Assets

Down

$303,067

Down $19,679 (-6.1%) from 2018

Liabilities

Down

$168,250

Down $625 (-0.4%) from 2018

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin27th percentile

Revenue

Down

$281,495

Down $10,443 (-3.6%) from 2018

Expenses

Down

$301,174

Down $18,874 (-5.9%) from 2018

Net Income

Up

-$19,679

Up $8,431 (+30%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$471,317
Liabilities$168,250
Net Assets$303,067
Open 2019 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$281,495
Expenses$301,174
Net Income-$19,679
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 19, 2020
Return Version
2019v5.0
Gross Receipts
$282,154
Mission and Program Overview

Mission

Preschool and child daycare program

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$473,026$447,995▼ $25,031
Rtn Earn Endowment Incm Other Fnds$322,746$303,067▼ $19,679
Accounts Receivable$14,887$17,635▲ $2,748
Savings and Temporary Cash Investments$3,138$3,145▲ $7
Cash and Non-Interest-Bearing Accounts$570$2,542▲ $1,972
Total Assets$491,621$471,317▼ $20,304
Liabilities
Mortgage Notes Payable Secured by Investment Property$168,703$165,156▼ $3,547
Accounts Payable and Accrued Expenses$172$3,094▲ $2,922
Total Liabilities$168,875$168,250▼ $625
Net Assets / Fund Balance
Total Net Assets Fund Balance$322,746$303,067▼ $19,679
Total Liabilities and Net Assets / Fund Balance$491,621$471,317▼ $20,304

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$426,123$280,349$706,472
Equipment$6,872$52,973$59,845
Land$15,000-$15,000
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jody KruggerExecutive DirectorFT$31,895$31,895

Board Members and Trustees

NameTitle
Kim CarlsonPresident
Travis MclainVice President
Abbi PerkinsDirector
Samantha MoserDirector
Stephanie BurkeDirector
Heidi WemarkSecretary
Jennifer CowsertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,169
Program Service Revenue
$271,621
Investment Income
$0
Other Revenue
$8,705
All Other Contributions
$1,169
Change in Net Assets
$-19,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$223,236
Other Expenses$77,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,933--$167,933
Current Officers, Directors, Trustees, and Key Employees$15,947$15,948-$31,895
Depreciation Depletion$25,600--$25,600
Payroll Taxes$21,540$1,868-$23,408
Occupancy$16,831--$16,831
Interest$7,060--$7,060
Insurance$6,500--$6,500
Office Expenses-$1,374-$1,374
Advertising$1,308--$1,308
Fees for Services Accounting-$515-$515
Other Expenses$218--$218
Total Functional Expenses$281,470$19,705$0$301,174
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,364
Fundraising Direct Expenses$659
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
Yes
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

“Copy of completed 990 is presented to board prior”

Part VI Line 11B

“TO FILING DEADLINE”

Part VI Line 18

“AVAILABLE UPON REQUEST”

Part VI Line 19

“AVAILABLE UPON REQUEST”

Part VI Line 11B

“990 is reviewed by signing officer”

Part VI Line 19

“990 is on the web on guidestar or 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
2020-04-19
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
36
Volunteers
7

Preparer

Firm
Elkader Tax and Bookkeeping LLC
Address
110 CEDAR ST NW, PO BOX 359, ELKADER, IA 52043
Preparer
Kurt Dennler
Phone
5632452154
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IRS990ScheduleA/InvestmentIncomePYPct00.00895
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03556
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03627
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IRS990ScheduleA/PublicSupportPY509Pct00.98753
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0281569
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0151734
IRS990ScheduleA/Total509Grp/TotalAmt01177582
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0154562
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01186509
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0426123
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0280349
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0706472
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06872
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052973
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059845
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0447995
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF COMPLETED 990 IS PRESENTED TO BOARD PRIOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO FILING DEADLINE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990 IS REVIEWED BY SIGNING OFFICER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 IS ON THE WEB ON GUIDESTAR OR AVAILABLE UPON REQUEST
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0491621
IRS990/TotalAssetsEOYAmt0471317
IRS990/TotalAssetsGrp/BOYAmt0491621
IRS990/TotalAssetsGrp/EOYAmt0471317
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01169
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019705
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0281470
IRS990/TotalFunctionalExpensesGrp/TotalAmt0301174
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0168875
IRS990/TotalLiabilitiesEOYAmt0168250
IRS990/TotalLiabilitiesGrp/BOYAmt0168875
IRS990/TotalLiabilitiesGrp/EOYAmt0168250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0322746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0303067
IRS990/TotalProgramServiceExpensesAmt0281470
IRS990/TotalProgramServiceRevenueAmt0271621
IRS990/TotalReportableCompFromOrgAmt031895
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0271621
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281495
IRS990/TotalVolunteersCnt07
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ELKADER
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IRS990/USAddress/ZIPCd052043
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER COWSERT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-19
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.55.195.136
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475192407
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELKADER
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052043
ReturnHeader/PreparerPersonGrp/PhoneNum05632452154
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-19
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ReturnHeader/ReturnTs02020-04-19T07:15:52-05:00

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$471,317
Liabilities
$168,250
Net assets
$303,067
Revenue
$281,495
Expenses
$301,174
Net income
-$19,679
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