Civic Intelligence

Tiny Twisters Child Care Center

EIN 20-5118396 • 501(c)3 • Franklin, NH

Profile

The organization's mission is to ensure children have opportunities to grow up knowing they are important & unique individuals. At tiny twisters they will develop confidence in their abilities & a sense of connectedness in the community. Families will be offerred information & education to support their children in this journey.

12 Rowell Drive STE 3Franklin, NH 03235

www.tinytwistersccc.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

31st percentile

-4.7%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

18th percentile

-12%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

50th percentile

6.9%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Down

$260,281

Down $25,688 (-9.0%) from 2024

Liabilities

Down

$20,191

Down $6,723 (-25%) from 2024

Net Assets

Down

$240,090

Down $18,965 (-7.3%) from 2024

Revenue

Up

$511,936

Up $58,488 (+13%) from 2024

Expenses

Up

$536,030

Up $27,706 (+5.5%) from 2024

Net Income

Up

-$24,094

Up $30,782 (+56%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $136,265Liabilities 2010: $74,146Net Assets 2010: $62,1192010Assets 2011: $135,328Liabilities 2011: $60,523Net Assets 2011: $74,8052011Assets 2012: $190,023Liabilities 2012: $9,382Net Assets 2012: $180,6412012Assets 2013: $89,936Liabilities 2013: $7,431Net Assets 2013: $82,5052013Assets 2014: $91,836Liabilities 2014: $8,544Net Assets 2014: $83,2922014Assets 2015: $82,348Liabilities 2015: $10,325Net Assets 2015: $72,0232015Assets 2016: $63,606Liabilities 2016: $4,235Net Assets 2016: $59,3712016Assets 2017: $57,985Liabilities 2017: $11,355Net Assets 2017: $46,6302017Assets 2018: $53,153Liabilities 2018: $7,310Net Assets 2018: $45,8432018Assets 2019: $70,191Liabilities 2019: $8,548Net Assets 2019: $61,6432019Assets 2020: $153,121Liabilities 2020: $13,242Net Assets 2020: $139,8792020Assets 2021: $238,450Liabilities 2021: $12,793Net Assets 2021: $225,6572021Assets 2022: $390,416Liabilities 2022: $19,656Net Assets 2022: $370,7602022Assets 2023: $336,243Liabilities 2023: $22,315Net Assets 2023: $313,9282023Assets 2024: $285,969Liabilities 2024: $26,914Net Assets 2024: $259,0552024Assets 2025: $260,281Liabilities 2025: $20,191Net Assets 2025: $240,0902025

Highlighted filing

2025

Assets$260,281
Liabilities$20,191
Net Assets$240,090

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $256,675Expenses 2010: $250,229Net Income 2010: $6,4462010Expenses 2011: $227,1192011Expenses 2012: $222,2112012Expenses 2013: $285,9282013Revenue 2014: $283,265Expenses 2014: $282,478Net Income 2014: $7872014Revenue 2015: $287,500Expenses 2015: $298,769Net Income 2015: -$11,2692015Revenue 2016: $296,181Expenses 2016: $308,833Net Income 2016: -$12,6522016Revenue 2017: $303,249Expenses 2017: $308,669Net Income 2017: -$5,4202017Revenue 2018: $320,467Expenses 2018: $318,984Net Income 2018: $1,4832018Revenue 2019: $354,741Expenses 2019: $321,787Net Income 2019: $32,9542019Revenue 2020: $395,510Expenses 2020: $317,275Net Income 2020: $78,2352020Revenue 2021: $522,243Expenses 2021: $385,395Net Income 2021: $136,8482021Revenue 2022: $459,758Expenses 2022: $395,067Net Income 2022: $64,6912022Revenue 2023: $447,686Expenses 2023: $440,306Net Income 2023: $7,3802023Revenue 2024: $453,448Expenses 2024: $508,324Net Income 2024: -$54,8762024Revenue 2025: $511,936Expenses 2025: $536,030Net Income 2025: -$24,0942025

Highlighted filing

2025

Revenue$511,936
Expenses$536,030
Net Income-$24,094

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.20$2.40$5.12$5.36$0.24
2024Detailed filing. Detailed filing data is available for this year.$2.86$0.27$2.59$4.53$5.08$0.55
2023Detailed filing. Detailed filing data is available for this year.$3.36$0.22$3.14$4.48$4.40$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.90$0.20$3.71$4.60$3.95$0.65
2021Detailed filing. Detailed filing data is available for this year.$2.38$0.13$2.26$5.22$3.85$1.37
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.13$1.40$3.96$3.17$0.78
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.09$0.62$3.55$3.22$0.33
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.07$0.46$3.20$3.19$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.11$0.47$3.03$3.09$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.04$0.59$2.96$3.09$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.10$0.72$2.88$2.99$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.09$0.83$2.83$2.82$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.07$0.83$2.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.09$1.81$2.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.61$0.75$2.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.74$0.62$2.57$2.50$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 15, 2025
Return Version
2024v5.2
Gross Receipts
$511,936
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$181,000$172,036▼ $8,964
Cash and Non-Interest-Bearing Accounts$97,313$72,730▼ $24,583
Accounts Receivable$3,799$10,681▲ $6,882
Prepaid Expenses and Deferred Charges$3,857$4,834▲ $977
Total Assets$285,969$260,281▼ $25,688
Liabilities
Accounts Payable and Accrued Expenses$26,914$20,191▼ $6,723
Total Liabilities$26,914$20,191▼ $6,723
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$259,055$240,090▼ $18,965
Total Net Assets Fund Balance$259,055$240,090▼ $18,965
Total Liabilities and Net Assets / Fund Balance$285,969$260,281▼ $25,688

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$172,036$96,215$268,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendy HannaganDirectorFT$46,054$46,054

Board Members and Trustees

NameTitle
Marice GerowPresident
Kathleen HawkinsVice President
Aimee MesserBoard Member
Breanna StylesBoard Member
Laura IngramBoard Member
Ashley PevineSecretary
Mallorie HallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,320
Program Service Revenue
$455,616
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-24,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$411,020
Other Expenses$125,010
Total Fundraising Expense$3,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$334,545--$334,545
Current Officers, Directors, Trustees, and Key Employees$24,536$19,907$1,852$46,295
All Other Expenses$29,711$10,463$1,624$41,798
Occupancy$10,728$24,840-$35,568
Payroll Taxes$28,067$1,811$302$30,180
Fees for Services Accounting-$14,475-$14,475
Depreciation Depletion$11,601--$11,601
Insurance$4,710$939-$5,649
Office Expenses$3,187$-1,508-$1,679
Other Expenses$308--$308
Total Functional Expenses$461,325$70,927$3,778$536,030
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Organizations mission is to ensure that children have opportunities to grow up knowing they are important and unique individuals. At Tiny Twisters they will develop confidence in their abilites and a sense of connectedness in the community. Families will be offerred information and education to support their children in this journey. Organizations process to review Form 990 The 990 is prepared by the accountant, reviewed by the Director and Accountant, then presented to the Board Treasurer for approval.

Conflict of interest policy compliance Part VI line 12C

Enforcement of conflicts policy not reviewed annually. It is reviewed as issues arise.

CEO executive director top management comp Part VI line 15A

Form 990, Part VI, Line 15A - Compensation process for top official. The Directors compensation is determined by the Board of Directors.

Governing documents etc available to public Part VI line 19

Governing documents disclosure explanation - The documents are filed in a binder with all other public records and are made available upon request.

Filing and Contact Details

Filer

Filer Name
Tiny Twisters Child Care Center
EIN
20-5118396
In Care Of
% Wendy Hannagan
Phone
6036711109
Address
12 Rowell Drive STE 3, Franklin, NH 03235

Signing Officer

Name
Wendy Hannagan
Title
President
Phone
6036711109
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marice Gerow
Formed
2006
Legal Domicile
Nh
Voting Board Members
7
Independent Board Members
5
Employees
18

Preparer

Firm
Edwards CPA Group PC
Address
51 Park St, Tilton, NH 03276
Preparer
Kimberly Edwards
Phone
6032868000
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding

Raw XML Appendix385 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ProgramServiceRevenueGrp/Desc1CACFP Food Program
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0455559
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0455559
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt021834
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09370
IRS990/PYOtherExpensesAmt0129695
IRS990/PYOtherRevenueAmt0-2153
IRS990/PYProgramServiceRevenueAmt0424397
IRS990/PYRevenuesLessExpensesAmt0-54876
IRS990/PYSalariesCompEmpBnftPaidAmt0378629
IRS990/PYTotalExpensesAmt0508324
IRS990/PYTotalRevenueAmt0453448
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-24094
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0455616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt056320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt021834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt048109
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt074515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0219340
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0420118
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01842079
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0-2153
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0-141
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01635
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01298
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0639
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99850
IRS990ScheduleA/PublicSupportPY170Pct00.98580
IRS990ScheduleA/PublicSupportTotal170Amt0420118
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt056320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt021834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt048109
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt074515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0219340
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0420118
IRS990ScheduleA/TotalSupportAmt0420757
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0172036
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt096215
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0268251
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0172036
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organizations mission is to ensure that children have opportunities to grow up knowing they are important and unique individuals. At Tiny Twisters they will develop confidence in their abilites and a sense of connectedness in the community. Families will be offerred information and education to support their children in this journey. Organizations process to review Form 990 The 990 is prepared by the accountant, reviewed by the Director and Accountant, then presented to the Board Treasurer for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Enforcement of conflicts policy not reviewed annually. It is reviewed as issues arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, Part VI, Line 15A - Compensation process for top official. The Directors compensation is determined by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents disclosure explanation - The documents are filed in a binder with all other public records and are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Rounding
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0285969
IRS990/TotalAssetsEOYAmt0260281
IRS990/TotalAssetsGrp/BOYAmt0285969
IRS990/TotalAssetsGrp/EOYAmt0260281
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt056320
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03778
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070927
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0461325
IRS990/TotalFunctionalExpensesGrp/TotalAmt0536030
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026914
IRS990/TotalLiabilitiesEOYAmt020191
IRS990/TotalLiabilitiesGrp/BOYAmt026914
IRS990/TotalLiabilitiesGrp/EOYAmt020191
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0259055
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0240090
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0461325
IRS990/TotalProgramServiceRevenueAmt0455616
IRS990/TotalReportableCompFromOrgAmt046054
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0455616
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0511936
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0285969
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0260281
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012 Rowell Drive Ste 3
IRS990/USAddress/CityNm0Franklin
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003235
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.tinytwistersccc.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY HANNAGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06036711109
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tiny Twisters Child Care Center
ReturnHeader/Filer/BusinessNameControlTxt0TINY
ReturnHeader/Filer/EIN0205118396
ReturnHeader/Filer/InCareOfNm0% Wendy Hannagan
ReturnHeader/Filer/PhoneNum06036711109
ReturnHeader/Filer/USAddress/AddressLine1Txt012 Rowell Drive STE 3
ReturnHeader/Filer/USAddress/CityNm0Franklin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003235
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814789118
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Edwards CPA Group PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt051 Park St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tilton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003276
ReturnHeader/PreparerPersonGrp/PhoneNum06032868000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY EDWARDS
ReturnHeader/ReturnTs02025-10-06T12:53:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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