Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
990EZ • Fiscal year 2013 • EIN 35-2059750
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Assets
Down$114,931
Down $13,260 (-10%) from 2012
Net Assets
Down$57,839
Down $5,147 (-8.2%) from 2012
Liabilities
Down$57,092
Down $8,113 (-12%) from 2012
Revenue
Down$187,831
Down $1,295 (-0.7%) from 2012
Expenses
Up$192,978
Up $21,404 (+12%) from 2012
Net Income
Down-$5,147
Down $22,699 (-129%) from 2012
The mission of precious hearts development center, inc. Is to provide child care and preschool to low income families.
Providing day care and preschool services for underprivileged children
| Description | Grants | Expenses |
|---|---|---|
| ENTITY IS A DAY CARE AND PRESCHOOL CENTER FOR UNDERPRIVILEGED CHILDREN | $0 | $189,995 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LA VORA COOPER | President | PT | $0 | - | - |
| JOYCE MARSHEL | Treasurer | PT | $0 | - | - |
| ERNEST YOUNG | Board Member | PT | $0 | - | - |
| MAUDE JENNINGS | Vice-President | PT | $0 | - | - |
| JOHN FERGUSON | Board Member | PT | $0 | - | - |
| DAPHNE LOWE | Secretary | PT | $0 | - | - |
| STEPHANIE LACY-RUTLEDGE | Board Member | PT | $0 | - | - |
“Description: office expense. Amount: 2,285. Description: program supplies. Amount: 5,648. Description: fundraising. Amount: 248. Description: travel. Amount: 2,145. Description: interest expense. Amount: 772. Total to form 990-ez, line 16: 11,098.”
“Description: other depreciable assets. Beg. Of year amount: 1,300. End of year amount: 746.”
“Description: mortgage. Beg. Of year amount: 19,506. End of year amount: 8,563. Description: loan from officer. Beg. Of year amount: 42,525. End of year amount: 42,525. Description: payroll tax withholdings. Beg. Of year amount: 3,174. End of year amount: 2,357. Description: bank overdraft. Beg. Of year amount: 0. End of year amount: 494. Description: line of credit. Beg. Of year amount: 0. End of year amount: 3,153.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | JOYCE ANN MARSHEL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7652878785 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 801 N GAVIN STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | MUNCIE |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 47303 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 8744 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5147 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1897 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 128191 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 114931 |
| IRS990EZ/GrossReceiptsAmt | 0 | 187831 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 118147 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 114185 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 62986 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 57839 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 62986 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 57839 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 29890 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LA VORA COOPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOYCE MARSHEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ERNEST YOUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MAUDE JENNINGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JOHN FERGUSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DAPHNE LOWE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | STEPHANIE LACY-RUTLEDGE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1300 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 746 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11098 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDING DAY CARE AND PRESCHOOL SERVICES FOR UNDERPRIVILEGED CHILDREN |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 63 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 187831 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ENTITY IS A DAY CARE AND PRESCHOOL CENTER FOR UNDERPRIVILEGED CHILDREN |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 189995 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 150030 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 65205 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 57092 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 192978 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 189995 |
| IRS990EZ/TotalRevenueAmt | 0 | 187831 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 187831 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 189126 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 155569 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 135648 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 203829 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 872003 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 655 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 655 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 872003 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 187831 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 189126 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 155569 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 135648 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 203829 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 872003 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 187831 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 189126 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 156224 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 135649 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 203829 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 872659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,285. DESCRIPTION: PROGRAM SUPPLIES. AMOUNT: 5,648. DESCRIPTION: FUNDRAISING. AMOUNT: 248. DESCRIPTION: TRAVEL. AMOUNT: 2,145. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 772. TOTAL TO FORM 990-EZ, LINE 16: 11,098. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 1,300. END OF YEAR AMOUNT: 746. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: MORTGAGE. BEG. OF YEAR AMOUNT: 19,506. END OF YEAR AMOUNT: 8,563. DESCRIPTION: LOAN FROM OFFICER. BEG. OF YEAR AMOUNT: 42,525. END OF YEAR AMOUNT: 42,525. DESCRIPTION: PAYROLL TAX WITHHOLDINGS. BEG. OF YEAR AMOUNT: 3,174. END OF YEAR AMOUNT: 2,357. DESCRIPTION: BANK OVERDRAFT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 494. DESCRIPTION: LINE OF CREDIT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 3,153. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOYCE ANN MARSHEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7652878785 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | PRECIOUS HEARTS DEVELOPMENT CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PREC |
| ReturnHeader/Filer/EIN | 0 | 352059750 |
| ReturnHeader/Filer/PhoneNum | 0 | 7652878785 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 801 NORTH GAVIN STREET NO 1 |
| ReturnHeader/Filer/USAddress/City | 0 | MUNCIE |
| ReturnHeader/Filer/USAddress/State | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 47303 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 350905017 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | WHITINGER & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 1100 W WHITE RIVER BLVD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | MUNCIE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 473033776 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7652843384 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LINN A CRULL CPA |
| ReturnHeader/ReturnTs | 0 | 2014-11-17T14:09:41-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.