Civic Intelligence

Precious Hearts Development Center Inc.

990EZ • Fiscal year 2013 • EIN 35-2059750

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

801 North Gavin Street No 147303

(765) 287-8785

Siviq Scores

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

Liabilities / Assets

89th percentile

0.50x

Higher debt load relative to assets than 89% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

0.30x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

35th percentile

-2.7%

Higher net margin than 35% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

28th percentile

-10%

Faster asset growth than 28% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

46th percentile

-0.7%

Faster revenue growth than 46% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

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

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $128,191Liabilities 2012: $65,205Net Assets 2012: $62,9862012Assets 2013: $114,931Liabilities 2013: $57,092Net Assets 2013: $57,8392013Assets 2014: $130,690Liabilities 2014: $31,787Net Assets 2014: $98,9032014Assets 2015: $138,002Liabilities 2015: $4,155Net Assets 2015: $133,8472015Assets 2016: $153,345Liabilities 2016: $3,467Net Assets 2016: $149,8782016Assets 2017: $157,187Liabilities 2017: $4,034Net Assets 2017: $153,1532017Assets 2018: $124,738Liabilities 2018: $6,337Net Assets 2018: $118,4012018Assets 2019: $180,872Liabilities 2019: $5,687Net Assets 2019: $175,1852019Assets 2020: $347,517Liabilities 2020: $10,757Net Assets 2020: $336,7602020Assets 2021: $456,594Liabilities 2021: $12,535Net Assets 2021: $444,0592021Assets 2022: $678,473Liabilities 2022: $37,927Net Assets 2022: $640,5462022Assets 2023: $746,497Liabilities 2023: $9,800Net Assets 2023: $736,6972023Assets 2024: $868,715Liabilities 2024: $8,196Net Assets 2024: $860,5192024

Highlighted filing

2013

Assets$114,931
Liabilities$57,092
Net Assets$57,839

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $189,126Expenses 2012: $171,574Net Income 2012: $17,5522012Revenue 2013: $187,831Expenses 2013: $192,978Net Income 2013: -$5,1472013Revenue 2014: $233,041Expenses 2014: $188,240Net Income 2014: $44,8012014Revenue 2015: $238,132Expenses 2015: $203,187Net Income 2015: $34,9452015Revenue 2016: $259,541Expenses 2016: $243,511Net Income 2016: $16,0302016Revenue 2017: $255,969Expenses 2017: $253,026Net Income 2017: $2,9432017Revenue 2018: $194,908Expenses 2018: $229,660Net Income 2018: -$34,7522018Revenue 2019: $300,523Expenses 2019: $243,738Net Income 2019: $56,7852019Revenue 2020: $463,564Expenses 2020: $301,989Net Income 2020: $161,5752020Revenue 2021: $509,832Expenses 2021: $402,533Net Income 2021: $107,2992021Revenue 2022: $611,465Expenses 2022: $414,978Net Income 2022: $196,4872022Revenue 2023: $567,260Expenses 2023: $471,109Net Income 2023: $96,1512023Revenue 2024: $622,749Expenses 2024: $498,927Net Income 2024: $123,8222024

Highlighted filing

2013

Revenue$187,831
Expenses$192,978
Net Income-$5,147
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$187,831
Mission and Program Overview

Mission

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

Program Services

DescriptionGrantsExpenses
ENTITY IS A DAY CARE AND PRESCHOOL CENTER FOR UNDERPRIVILEGED CHILDREN$0$189,995
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LA VORA COOPERPresidentPT$0--
JOYCE MARSHELTreasurerPT$0--
ERNEST YOUNGBoard MemberPT$0--
MAUDE JENNINGSVice-PresidentPT$0--
JOHN FERGUSONBoard MemberPT$0--
DAPHNE LOWESecretaryPT$0--
STEPHANIE LACY-RUTLEDGEBoard MemberPT$0--
Filing and Contact Details

Filer

EIN
35-2059750
Phone
7652878785

Signing Officer

Name
Joyce Ann Marshel
Title
Treasurer
Phone
7652878785
Signed
2014-11-14
Discuss with paid preparer
Yes

Preparer

Preparer
Linn a Crull CPA
Phone
7652843384
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

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.

Form 990-ez, Part II, Line 24 - Other Assets

Description: other depreciable assets. Beg. Of year amount: 1,300. End of year amount: 746.

Form 990-ez, Part II, Line 26 - Other Liabilities

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.

Raw XML Appendix183 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LA VORA COOPER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: 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/ExplanationTxt1DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 1,300. END OF YEAR AMOUNT: 746.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: 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/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOYCE ANN MARSHEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07652878785
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10PRECIOUS HEARTS DEVELOPMENT CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0PREC
ReturnHeader/Filer/EIN0352059750
ReturnHeader/Filer/PhoneNum07652878785
ReturnHeader/Filer/USAddress/AddressLine10801 NORTH GAVIN STREET NO 1
ReturnHeader/Filer/USAddress/City0MUNCIE
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode047303
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0350905017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WHITINGER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101100 W WHITE RIVER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MUNCIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0473033776
ReturnHeader/PreparerPersonGrp/PhoneNum07652843384
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINN A CRULL CPA
ReturnHeader/ReturnTs02014-11-17T14:09:41-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.69$0.08$8.61$6.23$4.99$1.24
2023Detailed filing. Detailed filing data is available for this year.$7.46$0.10$7.37$5.67$4.71$0.96
2022Detailed filing. Detailed filing data is available for this year.$6.78$0.38$6.41$6.11$4.15$1.96
2021Detailed filing. Detailed filing data is available for this year.$4.57$0.13$4.44$5.10$4.03$1.07
2020Detailed filing. Detailed filing data is available for this year.$3.48$0.11$3.37$4.64$3.02$1.62
2019Detailed filing. Detailed filing data is available for this year.$1.81$0.06$1.75$3.01$2.44$0.57
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.06$1.18$1.95$2.30$0.35
2017Detailed filing. Detailed filing data is available for this year.$1.57$0.04$1.53$2.56$2.53$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.03$1.50$2.60$2.44$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.04$1.34$2.38$2.03$0.35
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.32$0.99$2.33$1.88$0.45
2013Detailed filing. Detailed filing data is available for this year.$1.15$0.57$0.58$1.88$1.93$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.65$0.63$1.89$1.72$0.18