Civic Intelligence

Sonshine Learning Center

990 • Fiscal year 2014 • EIN 35-2190932

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

Organization Profilesonshinelearningcenter.net
680 Highway 110Mendota Heights, MN 55118

(651) 994-1945

Siviq Scores

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

Liabilities / Assets

89th percentile

0.91x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

0.93x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

63rd percentile

7.5%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

41st percentile

$39,293

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets89th percentile

Assets

$1,406,959

No earlier filing loaded for comparison.

Net Assets

$132,724

No earlier filing loaded for comparison.

Liabilities

$1,274,235

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin63rd percentile

Revenue

$1,375,332

No earlier filing loaded for comparison.

Expenses

$1,271,577

No earlier filing loaded for comparison.

Net Income

$103,755

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $1,406,959Liabilities 2014: $1,274,235Net Assets 2014: $132,7242014Assets 2018: $1,927,495Liabilities 2018: $1,505,831Net Assets 2018: $421,6642018Assets 2019: $1,885,049Liabilities 2019: $1,476,201Net Assets 2019: $408,8482019Assets 2020: $1,973,700Liabilities 2020: $1,584,970Net Assets 2020: $388,7302020Assets 2021: $1,778,666Liabilities 2021: $1,508,354Net Assets 2021: $270,3122021Assets 2022: $1,726,905Liabilities 2022: $1,511,479Net Assets 2022: $215,4262022Assets 2023: $1,873,067Liabilities 2023: $1,722,511Net Assets 2023: $150,5562023Assets 2024: $1,879,870Liabilities 2024: $1,770,711Net Assets 2024: $109,1592024

Highlighted filing

2014

Assets$1,406,959
Liabilities$1,274,235
Net Assets$132,724
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,375,332Expenses 2014: $1,271,577Net Income 2014: $103,7552014Revenue 2018: $1,679,372Expenses 2018: $1,734,149Net Income 2018: -$54,7772018Revenue 2019: $1,744,387Expenses 2019: $1,757,203Net Income 2019: -$12,8162019Revenue 2020: $1,549,526Expenses 2020: $1,569,644Net Income 2020: -$20,1182020Revenue 2021: $1,510,574Expenses 2021: $1,628,992Net Income 2021: -$118,4182021Revenue 2022: $1,704,674Expenses 2022: $1,738,985Net Income 2022: -$34,3112022Revenue 2023: $1,740,084Expenses 2023: $1,864,817Net Income 2023: -$124,7332023Revenue 2024: $1,770,584Expenses 2024: $1,802,393Net Income 2024: -$31,8092024

Highlighted filing

2014

Revenue$1,375,332
Expenses$1,271,577
Net Income$103,755
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$1,378,243
Mission and Program Overview

Mission

SonShine Provides early education in a nurturing Christian environment.

SonShine provides early education in a nurturing Christian environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$63,649$1,291,863▲ $1,228,214
Cash and Non-Interest-Bearing Accounts$24,795$59,924▲ $35,129
Accounts Receivable-$53,982-
Savings and Temporary Cash Investments$22,117$1,190▼ $20,927
Total Assets$110,561$1,406,959▲ $1,296,398
Liabilities
Mortgage Notes Payable Secured by Investment Property-$1,026,679-
Deferred Revenue-$178,136-
Accounts Payable and Accrued Expenses-$69,420-
Total Liabilities$0$1,274,235▲ $1,274,235
Net Assets / Fund Balance
Unrestricted Net Assets$110,561$132,724▲ $22,163
Total Net Assets Fund Balance$110,561$132,724▲ $22,163
Total Liabilities and Net Assets / Fund Balance$110,561$1,406,959▲ $1,296,398

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$644,210$20,660$664,870
Land$590,549-$590,549
Leasehold Improvements$41,664$945$42,609
Other Land Buildings$9,336$4,364$13,700
Equipment$6,104$5,785$11,889
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nathan McCallisterFinancial DirectorFT$38,425$868$39,293
Anna NeySite DirectorFT$36,001$868$36,869
Connie McCallisterExecutive DirectorFT$35,604$477$36,081

Board Members and Trustees

NameTitle
James NicklasPresident
Marie BakerSite Director
Annie GibsonParent Rep
Carrie KoenigsbergerParent Rep
Bridget HolmenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$13,835
Program Service Revenue
$1,333,708
Investment Income
$139
Other Revenue
$27,650
All Other Contributions
$9,650
Change in Net Assets
$103,755

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,375,332
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$24,000
Total Revenue per Audited Statements
$1,399,332
Total Revenue per Form 990
$1,375,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$881,198
Other Expenses$390,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$636,683$71,249-$707,932
Current Officers, Directors, Trustees, and Key Employees$98,956$11,074-$110,030
Fees for Services Other$67,364$10,887-$78,251
Occupancy$48,611$22,613-$71,224
Interest$64,283--$64,283
Payroll Taxes$51,717$5,787-$57,504
Depreciation Depletion$23,845$945-$24,790
Office Expenses$6,936$5,400-$12,336
Insurance$10,457--$10,457
Other Expenses$8,143$1,088-$9,231
Fees for Services Accounting$7,316--$7,316
All Other Expenses$5,242$821-$6,063
Other Employee Benefits$5,732--$5,732
Travel$3,838--$3,838
Fees for Services Legal$966--$966
Total Functional Expenses$1,110,480$161,097$0$1,271,577

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,271,577
Total Expenses per Audited Statements$1,271,577
Total Expenses per Form 990$1,271,577
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,911
Fundraising Gross Income$0
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
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Nate McCallister and Connie McCallister are related.”

Form 990, Part VI, Section B, line 11

“The board members review the 990 prior to filing”

Form 990, Part VI, Section C, line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
SonShine Learning Center
EIN
35-2190932
Phone
6519941945
Address
680 Highway 110, Mendota Heights, MN 55118

Signing Officer

Name
Rev Connie McCallister
Title
Executive Director
Phone
6519941945
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Connie McCallister
Formed
2002
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
6
Employees
46
Volunteers
7

Preparer

Firm
Abdo Eick & Meyers Llp
Address
5201 EDEN AVENUE SUITE 250, EDINA, MN 55436
Preparer
Steven D Anseth CPA
Phone
9528359090
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Minnesota Statute 290.05. Because the Organization is a public charity, contributions to it may be deductible for tax purposes. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of December 31, 2014, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Organization files informational returns in the U.S. federal jurisdiction and in the Minnesota state jurisdictions. U.S. federal returns and Minnesota state returns prior to fiscal year 2011 are closed. No returns are currently under examination in any tax jurisdiction.”

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IRS990/Desc0Education Program: The organization provided quality early education in a nurturing Christian environment for children ages six (6) weeks through pre-kindergarten, by means of a regularly scheduled curriculum that instructs and trains with a view toward enhancing social and intellectual development, employs a regular faculty of qualified teachers and caregivers, provides nutritional meals, and engages in recognized best practices for child development.See Schedule O for continued program service accomplishments.In 2014 SonShine Learning Center was granted membership into the Evangelical Lutheran Education Association (ELEA). We provided early learning services at a reduced rate to 28 children from families that qualified for county assistance programs; that's 11% of all the families we served in 2014.Approximately 38% of the population SonShine Learning Center served in 2014 was made up of families from ethnic and racial minority groups.Instead of closing Central Baptist Child Development Center, Central Baptist Church accepted SonShine Learning Center's invitation to help renovate and run the center. As a result, services for over 40 children avoided cancellation, seven full-time and two part-time staff retained employment. We invested $24,334 in the following contributions to the program:-installed new flooring, -replaced ceiling tiles, -painted walls, -painted five murals, -installed new cabinets,-renovated all rooms,-hired contractors to add an additional classroom,-built two four-seater customized infant eating stations,-and created new system to track county assistance program eligibility.SonShine Learning Center purchased the land and buildings where it's initial learning center has been located since it's start in 2003 at 680 Highway 110, Mendota Heights, MN. In addition to our own ministry, we hosted two congregations at that site: Mendota Heights United Church of Christ, and Aliento de Vida.
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IRS990/PYSalariesCompEmpBnftPaidAmt0523597
IRS990/PYTotalExpensesAmt0836424
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0875296
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0103755
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01333708
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022117
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01190
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0644210
IRS990ScheduleD/BuildingsGrp/DepreciationAmt020660
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0664870
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt024000
IRS990ScheduleD/EquipmentGrp/BookValueAmt06104
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05785
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011889
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01271577
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0590549
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0590549
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041664
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0945
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt042609
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09336
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04364
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013700
IRS990ScheduleD/RevenueNotReportedAmt024000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01375332
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Minnesota Statute 290.05. Because the Organization is a public charity, contributions to it may be deductible for tax purposes. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of December 31, 2014, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Organization files informational returns in the U.S. federal jurisdiction and in the Minnesota state jurisdictions. U.S. federal returns and Minnesota state returns prior to fiscal year 2011 are closed. No returns are currently under examination in any tax jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01291863
IRS990ScheduleD/TotalExpensesPerForm990Amt01271577
IRS990ScheduleD/TotalRevenuePerForm990Amt01375332
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01399332
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01271577
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0This information is included in the Parent Policy Handbook avaiable on the organization's website.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Nate McCallister and Connie McCallister are related.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board members review the 990 prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0110561
IRS990/TotalAssetsEOYAmt01406959
IRS990/TotalAssetsGrp/BOYAmt0110561
IRS990/TotalAssetsGrp/EOYAmt01406959
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt013835
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0161097
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01110480
IRS990/TotalFunctionalExpensesGrp/TotalAmt01271577
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt01274235
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01274235
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110561
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132724
IRS990/TotalOtherCompensationAmt02213
IRS990/TotalProgramServiceExpensesAmt01110480
IRS990/TotalProgramServiceRevenueAmt01333708
IRS990/TotalReportableCompFromOrgAmt0110030
IRS990/TotalRevenueGrp/ExclusionAmt027789
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01333708
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01375332
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0110561
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01406959
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03838
IRS990/TravelGrp/TotalAmt03838
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0110561
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0132724
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0680 Highway 110
IRS990/USAddress/CityNm0Mendota Heights
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055118
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0sonshinelearningcenter.net
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Rev Connie McCallister
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06519941945
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SonShine Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0SONS
ReturnHeader/Filer/EIN0352190932
ReturnHeader/Filer/PhoneNum06519941945
ReturnHeader/Filer/USAddress/AddressLine1Txt0680 Highway 110

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,406,959
Liabilities
$1,274,235
Net assets
$132,724
Revenue
$1,375,332
Expenses
$1,271,577
Net income
$103,755
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.88$1.77$0.11$1.77$1.80$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.87$1.72$0.15$1.74$1.86$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.73$1.51$0.22$1.70$1.74$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.78$1.51$0.27$1.51$1.63$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.97$1.58$0.39$1.55$1.57$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.89$1.48$0.41$1.74$1.76$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.93$1.51$0.42$1.68$1.73$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.41$1.27$0.13$1.38$1.27$0.10