Civic Intelligence

Elkader Community Child Care and Learning Center

990 • Fiscal year 2020 • EIN 20-0023859

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 17, 2021

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

85th percentile

0.34x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

0.61x

Higher debt load relative to revenue than 91% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

50th percentile

5.3%

Higher net margin than 50% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

85th percentile

$26,180

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

48th percentile

2.3%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

-3.7%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$482,177

Up $10,860 (+2.3%) from 2019

Net Assets

Up

$317,422

Up $14,355 (+4.7%) from 2019

Liabilities

Down

$164,755

Down $3,495 (-2.1%) from 2019

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin50th percentile

Revenue

Down

$271,170

Down $10,325 (-3.7%) from 2019

Expenses

Down

$256,815

Down $44,359 (-15%) from 2019

Net Income

Up

$14,355

Up $34,034 (+173%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth48th 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

2020

Assets$482,177
Liabilities$164,755
Net Assets$317,422
Open 2020 Filing

Operations Trend

Revenue Growth60th 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

2020

Revenue$271,170
Expenses$256,815
Net Income$14,355
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 17, 2021
Return Version
2020v4.0
Gross Receipts
$272,535
Mission and Program Overview

Mission

Preschool and child daycare program

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$447,995$422,934▼ $25,061
Rtn Earn Endowment Incm Other Fnds$303,067$317,422▲ $14,355
Cash and Non-Interest-Bearing Accounts$2,542$29,431▲ $26,889
Accounts Receivable$17,635$26,661▲ $9,026
Savings and Temporary Cash Investments$3,145$3,151▲ $6
Total Assets$471,317$482,177▲ $10,860
Liabilities
Mortgage Notes Payable Secured by Investment Property$165,156$161,459▼ $3,697
Accounts Payable and Accrued Expenses$3,094$3,296▲ $202
Total Liabilities$168,250$164,755▼ $3,495
Net Assets / Fund Balance
Total Net Assets Fund Balance$303,067$317,422▲ $14,355
Total Liabilities and Net Assets / Fund Balance$471,317$482,177▲ $10,860

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$402,614$303,858$706,472
Equipment$5,320$54,525$59,845
Land$15,000-$15,000
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jody KruggerExecutive DirectorFT$26,180$26,180

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
$45,674
Program Service Revenue
$219,611
Investment Income
$0
Other Revenue
$5,885
All Other Contributions
$45,674
Change in Net Assets
$14,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$172,967
Other Expenses$83,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,151--$120,151
Payroll Taxes$24,253$2,383-$26,636
Current Officers, Directors, Trustees, and Key Employees$13,090$13,090-$26,180
Depreciation Depletion$25,061--$25,061
Occupancy$18,545--$18,545
Insurance$7,666--$7,666
Interest$6,907--$6,907
Other Expenses$3,320--$3,320
Office Expenses-$2,930-$2,930
Fees for Services Accounting-$520-$520
Total Functional Expenses$237,892$18,923$0$256,815
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,886
Fundraising Direct Expenses$1,365
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 form 990 is presented to the board prior to filing”

Part VI Line 11B

“OF THE FORM”

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 avaialable 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
2021-06-17
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
31
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
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IRS990ScheduleA/InvestmentIncomePYPct00.00447
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03556
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt043
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03599
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99530
IRS990ScheduleA/PublicSupportPY509Pct00.99248
IRS990ScheduleA/PublicSupportTotal509Amt01291133
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0265285
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0272790
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0281569
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0277448
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0194041
IRS990ScheduleA/Total509Grp/TotalAmt01291133
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0265285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0272790
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0281569
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0281004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0196584
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01297232
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0402614
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0303858
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0706472
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05320
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054525
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059845
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0422934
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPLETED FORM 990 IS PRESENTED TO THE BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OF THE FORM
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 AVAIALABLE UPON REQUEST
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 VI LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0471317
IRS990/TotalAssetsEOYAmt0482177
IRS990/TotalAssetsGrp/BOYAmt0471317
IRS990/TotalAssetsGrp/EOYAmt0482177
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt045674
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018923
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237892
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256815
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0168250
IRS990/TotalLiabilitiesEOYAmt0164755
IRS990/TotalLiabilitiesGrp/BOYAmt0168250
IRS990/TotalLiabilitiesGrp/EOYAmt0164755
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0303067
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0317422
IRS990/TotalProgramServiceExpensesAmt0237892
IRS990/TotalProgramServiceRevenueAmt0219611
IRS990/TotalReportableCompFromOrgAmt026180
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0220975
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0271170
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0471317
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0482177
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/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER COWSERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05632452098
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELKADER CHILDCARE AND LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ELKA
ReturnHeader/Filer/EIN0200023859
ReturnHeader/Filer/InCareOfNm0% JENNIFER COWSERT
ReturnHeader/Filer/PhoneNum05632452098
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 667
ReturnHeader/Filer/USAddress/CityNm0ELKADER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052043
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475192407
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELKADER TAX AND BOOKKEEPING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 359
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0110 CEDAR STREET NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELKADER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052043
ReturnHeader/PreparerPersonGrp/PhoneNum05632452154
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KURT DENNLER
ReturnHeader/ReturnTs02021-06-17T08:22:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENNIFER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COWSERT
ReturnHeader/TaxPeriodBeginDt02020-01-01

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$482,177
Liabilities
$164,755
Net assets
$317,422
Revenue
$271,170
Expenses
$256,815
Net income
$14,355
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