Civic Intelligence

Precious Hearts Development Center Inc.

990 • Fiscal year 2021 • EIN 35-2059750

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 04, 2023

Organization ProfileN/A
801 N Gavin Street 1Muncie, IN 47303

(765) 287-8785

Siviq Scores

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

Liabilities / Assets

51st percentile

0.03x

Higher debt load relative to assets than 51% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

63rd percentile

21%

Higher net margin than 63% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

63rd percentile

$40,280

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

75th percentile

31%

Faster asset growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

47th percentile

10.0%

Faster revenue growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$456,594

Up $109,077 (+31%) from 2020

Net Assets

Up

$444,059

Up $107,299 (+32%) from 2020

Liabilities

Up

$12,535

Up $1,778 (+17%) from 2020

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin63rd percentile

Revenue

Up

$509,832

Up $46,268 (+10.0%) from 2020

Expenses

Up

$402,533

Up $100,544 (+33%) from 2020

Net Income

Down

$107,299

Down $54,276 (-34%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

2021

Assets$456,594
Liabilities$12,535
Net Assets$444,059
Open 2021 Filing

Operations Trend

Revenue Growth47th percentile

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

2021

Revenue$509,832
Expenses$402,533
Net Income$107,299
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 4, 2023
Return Version
2021v4.2
Gross Receipts
$509,832
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$235,842$353,250▲ $117,408
Land, Buildings, and Equipment, Net$85,998$77,667▼ $8,331
Total Assets$347,517$456,594▲ $109,077
Other Assets Total$25,677$25,677→ $0
Liabilities
Other Liabilities$10,757$12,535▲ $1,778
Total Liabilities$10,757$12,535▲ $1,778
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$336,760$444,059▲ $107,299
Total Net Assets Fund Balance$336,760$444,059▲ $107,299
Total Liabilities and Net Assets / Fund Balance$347,517$456,594▲ $109,077

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$77,592$101,690$179,282
Leasehold Improvements$0$67,168$67,168
Other Land Buildings$0$49,293$49,293
Equipment$75$15,530$15,605
Other Assets Org$25,677--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jaynie MccullumBoard MemberPT$40,280$40,280
Daphne AllenSecretaryPT$28,760$28,760
Theresis SealsBoard MemberPT$2,854$2,854

Board Members and Trustees

NameTitle
Mae IsomPresident
Hattie LewisBoard Member
Lavora CooperBoard Member
Leah BrittenBoard Member
Joyce MarshelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,500
Program Service Revenue
$446,332
Investment Income
$0
Other Revenue
$0
All Other Contributions
$63,500
Change in Net Assets
$107,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,447
Other Expenses$186,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,169--$198,169
Depreciation Depletion$89,980--$89,980
Occupancy$31,494--$31,494
Payroll Taxes$18,278--$18,278
Insurance-$8,882-$8,882
Office Expenses-$5,311-$5,311
All Other Expenses$2,354$100-$2,454
Fees for Services Accounting$2,325--$2,325
Other Expenses$1,923--$1,923
Information Technology-$1,392-$1,392
Interest$15--$15
Total Functional Expenses$386,848$15,685$0$402,533
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
Payroll Liabilities$10,088
Credit Card$2,447
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Form 990, Part VI, Section B, Line 11B

“A copy of form 990 was made available to the board of directors for approval prior to filing.”

Form 990, Part VI, Section C, Line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Precious Hearts Development Center Inc
EIN
35-2059750
Phone
7652878785
Address
801 N GAVIN STREET 1, MUNCIE, IN 47303

Signing Officer

Name
Joyce Ann Marshel
Title
Treasurer
Phone
7652878785
Signed
2023-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joyce Ann Marshel
Formed
1999
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
14
Volunteers
0

Preparer

Firm
Whitinger & Company LLC
Address
1100 W WHITE RIVER BLVD, MUNCIE, IN 47303-3776
Preparer
Linn a Crull CPA
Phone
7652843384
Raw XML Appendix384 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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt067168
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt025677
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NOTE RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt049293
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt049293
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010088
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12447
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077667
IRS990ScheduleD/TotalBookValueOtherAssetsAmt025677
IRS990ScheduleD/TotalLiabilityAmt012535
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0347517
IRS990/TotalAssetsEOYAmt0456594
IRS990/TotalAssetsGrp/BOYAmt0347517
IRS990/TotalAssetsGrp/EOYAmt0456594
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt063500
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015685
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0386848
IRS990/TotalFunctionalExpensesGrp/TotalAmt0402533
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010757
IRS990/TotalLiabilitiesEOYAmt012535
IRS990/TotalLiabilitiesGrp/BOYAmt010757
IRS990/TotalLiabilitiesGrp/EOYAmt012535
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0336760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0444059
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0386848
IRS990/TotalProgramServiceRevenueAmt0446332
IRS990/TotalReportableCompFromOrgAmt071894
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0446332
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509832
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0347517
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0456594
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0801 N GAVIN STREET
IRS990/USAddress/CityNm0MUNCIE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047303
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOYCE ANN MARSHEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07652878785
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECIOUS HEARTS DEVELOPMENT CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0PREC
ReturnHeader/Filer/EIN0352059750
ReturnHeader/Filer/PhoneNum07652878785
ReturnHeader/Filer/USAddress/AddressLine1Txt0801 N GAVIN STREET 1
ReturnHeader/Filer/USAddress/CityNm0MUNCIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047303
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0350905017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WHITINGER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01100 W WHITE RIVER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MUNCIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0473033776
ReturnHeader/PreparerPersonGrp/PhoneNum07652843384
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINN A CRULL CPA
ReturnHeader/ReturnTs02023-02-07T15:39:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOYCE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ANN MARSHEL
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$456,594
Liabilities
$12,535
Net assets
$444,059
Revenue
$509,832
Expenses
$402,533
Net income
$107,299
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