Civic Intelligence

Wyspa Dzieci Learning Center

990 • Fiscal year 2017 • EIN 27-3320978

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

755 Huehl RdNorthbrook, IL 60062

(847) 260-5299

Siviq Scores

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

Liabilities / Assets

64th percentile

0.11x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

43rd percentile

1.1%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$38,932

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

94th percentile

100%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

4.2%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$27,782

Up $13,909 (+100%) from 2016

Net Assets

Up

$24,709

Up $14,734 (+148%) from 2016

Liabilities

Down

$3,073

Down $825 (-21%) from 2016

Revenue

Up

$738,544

Up $29,752 (+4.2%) from 2016

Expenses

Up

$730,209

Up $34,959 (+5.0%) from 2016

Net Income

Down

$8,335

Down $5,207 (-38%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2015: $14,784Liabilities 2015: $6,683Net Assets 2015: $8,1012015Assets 2016: $13,873Liabilities 2016: $3,898Net Assets 2016: $9,9752016Assets 2017: $27,782Liabilities 2017: $3,073Net Assets 2017: $24,7092017Assets 2018: $8,769Liabilities 2018: $4,318Net Assets 2018: $4,4512018Assets 2019: $26,140Liabilities 2019: $4,305Net Assets 2019: $21,8352019Assets 2020: $283,922Liabilities 2020: $153,954Net Assets 2020: $129,9682020Assets 2021: $737,693Liabilities 2021: $156,265Net Assets 2021: $581,4282021Assets 2022: $745,377Liabilities 2022: $503,854Net Assets 2022: $241,5232022Assets 2023: $648,331Liabilities 2023: $500,600Net Assets 2023: $147,7312023Assets 2024: $409,248Liabilities 2024: $498,077Net Assets 2024: -$88,8292024

Highlighted filing

2017

Assets$27,782
Liabilities$3,073
Net Assets$24,709

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2015: $754,406Expenses 2015: $742,150Net Income 2015: $12,2562015Revenue 2016: $708,792Expenses 2016: $695,250Net Income 2016: $13,5422016Revenue 2017: $738,544Expenses 2017: $730,209Net Income 2017: $8,3352017Revenue 2018: $765,462Expenses 2018: $780,200Net Income 2018: -$14,7382018Revenue 2019: $799,138Expenses 2019: $776,829Net Income 2019: $22,3092019Revenue 2020: $924,766Expenses 2020: $831,214Net Income 2020: $93,5522020Revenue 2021: $1,407,085Expenses 2021: $950,200Net Income 2021: $456,8852021Revenue 2022: $866,433Expenses 2022: $856,338Net Income 2022: $10,0952022Revenue 2023: $819,946Expenses 2023: $946,591Net Income 2023: -$126,6452023Revenue 2024: $620,948Expenses 2024: $757,508Net Income 2024: -$136,5602024

Highlighted filing

2017

Revenue$738,544
Expenses$730,209
Net Income$8,335
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.2
Gross Receipts
$738,544
Mission and Program Overview

Mission

EDUCATION SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,761$26,350▲ $14,589
Rtn Earn Endowment Incm Other Fnds$9,975$24,709▲ $14,734
Land, Buildings, and Equipment, Net$2,112$1,432▼ $680
Total Assets$13,873$27,782▲ $13,909
Liabilities
Other Liabilities$3,898$3,073▼ $825
Total Liabilities$3,898$3,073▼ $825
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,975$24,709▲ $14,734
Total Liabilities and Net Assets / Fund Balance$13,873$27,782▲ $13,909

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,224--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
MalgorzataKarpinskiFT$38,932$38,932
RenataZdrodowskaPT$31,371$31,371
LidiaWasiniewskaFT$27,505$27,505
KararzynaKorveziroskaFT$27,444$27,444
EwaSmierzchalskaFT$26,931$26,931
KatarzynaWilczekPT$24,904$24,904
AnnaBundaFT$23,578$23,578
Joanna BKrawczykFT$23,405$23,405
MarzenaPolPT$23,222$23,222
AnnaKrawczykFT$22,530$22,530
GabrielaKlocekFT$20,750$20,750
Wioletta KBednarzFT$19,465$19,465
AnetaJozwik CelejPT$15,621$15,621
AlicjaKuss-kondratPT$11,125$11,125
Magdalena EGuzPT$9,990$9,990
Anna RKornackaPT$4,744$4,744
BozenaKargol-chomiczewskiPT$3,467$3,467
AgnesLepicka-$700$700
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$738,544
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$8,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$381,009
Other Expenses$349,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$353,933$0$0$353,933
Occupancy$210,066$0$0$210,066
All Other Expenses$77,488$0$0$77,488
Other Expenses$42,995$0$0$42,995
Payroll Taxes$27,076$0$0$27,076
Insurance$13,351$0$0$13,351
Depreciation Depletion$680$0$0$680
Fees for Services Accounting$650$0$0$650
Office Expenses$247$0$0$247
Advertising$226$0$0$226
Total Functional Expenses$730,209$0$0$730,209
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$1,880
Due to Affiliated Company$903
Payroll & State Taxes$290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Filing and Contact Details

Filer

Filer Name
Wyspa Dzieci Learning Center
EIN
27-3320978
Phone
8472605299
Address
755 HUEHL RD, NORTHBROOK, IL 60062

Signing Officer

Name
Monika Nawrot
Title
President
Phone
8472605299
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
18
Volunteers
0

Preparer

Firm
Bm Taxes & Accounting Pc
Address
7324 W LAWRENCE AVE, HARWOOD HTS, IL 60706
Preparer
Beata Niemiec CPA
Phone
7086697227
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The review of this form is perfomed at the meeting

Form 990, Part IX, Line 24E

Food, beverages & snacks 6196. 6196. 0. 0.

Form 990, Part IX, Line 24E

Bank charges 1286. 1286. 0. 0.

Form 990, Part IX, Line 24E

Contract services 36127. 36127. 0. 0.

Form 990, Part IX, Line 24E

Janitorial services 10025. 10025. 0. 0.

Form 990, Part IX, Line 24E

Utilities 13584. 13584. 0. 0.

Form 990, Part IX, Line 24E

Maintenance supplies 827. 827. 0. 0.

Form 990, Part IX, Line 24E

Learning supplies 814. 814. 0. 0.

Form 990, Part IX, Line 24E

Telephone expense 1833. 1833. 0. 0.

Form 990, Part IX, Line 24E

Payroll fee 333. 333. 0. 0.

Form 990, Part IX, Line 24E

Field trips 4616. 4616. 0. 0.

Form 990, Part IX, Line 24E

Annual report fee 10. 10. 0. 0.

Form 990, Part IX, Line 24E

Pest control 533. 533. 0. 0.

Form 990, Part IX, Line 24E

Dues & subscriptions 99. 99. 0. 0.

Form 990, Part IX, Line 24E

Software dues 1205. 1205. 0. 0.

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IRS990/OtherExpensesGrp/Desc1AUTO EXPENSES
IRS990/OtherExpensesGrp/Desc2BUSINESS LICENSE & PERMITS
IRS990/OtherExpensesGrp/Desc3CATERING
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt01868
IRS990/OtherExpensesGrp/ProgramServicesAmt1879
IRS990/OtherExpensesGrp/ProgramServicesAmt2750
IRS990/OtherExpensesGrp/ProgramServicesAmt342995
IRS990/OtherExpensesGrp/TotalAmt01868
IRS990/OtherExpensesGrp/TotalAmt1879
IRS990/OtherExpensesGrp/TotalAmt2750
IRS990/OtherExpensesGrp/TotalAmt342995
IRS990/OtherLiabilitiesGrp/BOYAmt03898
IRS990/OtherLiabilitiesGrp/EOYAmt03073
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt027076
IRS990/PayrollTaxesGrp/TotalAmt027076
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0MONIKA NAWROT
IRS990/PriorPeriodAdjustmentsAmt06399
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0738544
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0342629
IRS990/PYProgramServiceRevenueAmt0708792
IRS990/PYRevenuesLessExpensesAmt013542
IRS990/PYSalariesCompEmpBnftPaidAmt0352621
IRS990/PYTotalExpensesAmt0695250
IRS990/PYTotalRevenueAmt0708792
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt08335
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0738544
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09975
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt024709
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011224
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt011224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0290
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11880
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL & STATE TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO AFFILIATED COMPANY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011224
IRS990ScheduleD/TotalLiabilityAmt03073
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS PROVIDED TO PARENTS AND STUDENTS DURING SOLICITATION OF STUDENTS AND DURING REGISTRATION PROCESS. THERE ARE 3 VOTING MEMEBERS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ARE INDEPENDENT
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THERE ARE 14 W-2 EMPLOYEES
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO VOLUNTEERS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt4THERE IS NO UNRELATED BUSINESS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Line 5h
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Line 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc4Line 7
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE REVIEW OF THIS FORM IS PERFOMED AT THE MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOOD, BEVERAGES & SNACKS 6196. 6196. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK CHARGES 1286. 1286. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT SERVICES 36127. 36127. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JANITORIAL SERVICES 10025. 10025. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES 13584. 13584. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MAINTENANCE SUPPLIES 827. 827. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LEARNING SUPPLIES 814. 814. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TELEPHONE EXPENSE 1833. 1833. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PAYROLL FEE 333. 333. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10FIELD TRIPS 4616. 4616. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ANNUAL REPORT FEE 10. 10. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PEST CONTROL 533. 533. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13DUES & SUBSCRIPTIONS 99. 99. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SOFTWARE DUES 1205. 1205. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false

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