Civic Intelligence

Sonshine Learning Center

990 • Fiscal year 2020 • EIN 35-2190932

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

680 Highway 62Mendota 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

0.80x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

1.02x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

34th percentile

-1.3%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$62,514

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

47th percentile

4.7%

Faster asset growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-11%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,973,700

Up $88,651 (+4.7%) from 2019

Net Assets

Down

$388,730

Down $20,118 (-4.9%) from 2019

Liabilities

Up

$1,584,970

Up $108,769 (+7.4%) from 2019

Revenue

Down

$1,549,526

Down $194,861 (-11%) from 2019

Expenses

Down

$1,569,644

Down $187,559 (-11%) from 2019

Net Income

Down

-$20,118

Down $7,302 (-57%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$1,973,700
Liabilities$1,584,970
Net Assets$388,730

Operations Trend

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

2020

Revenue$1,549,526
Expenses$1,569,644
Net Income-$20,118
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$1,549,526
Mission and Program Overview

Mission

SonShine Provides early education in a nurturing Christian environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,707,005$1,618,386▼ $88,619
Cash and Non-Interest-Bearing Accounts$63,363$280,719▲ $217,356
Accounts Receivable$81,747$47,995▼ $33,752
Loans From Officers Directors$15,000$10,000▼ $5,000
Prepaid Expenses and Deferred Charges$12,934$6,600▼ $6,334
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$1,885,049$1,973,700▲ $88,651
Other Assets Total$20,000$20,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,388,139$1,490,413▲ $102,274
Accounts Payable and Accrued Expenses$69,642$78,113▲ $8,471
Other Liabilities$3,420$6,444▲ $3,024
Total Liabilities$1,476,201$1,584,970▲ $108,769
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$408,848$388,730▼ $20,118
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$408,848$388,730▼ $20,118
Total Liabilities and Net Assets / Fund Balance$1,885,049$1,973,700▲ $88,651

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$222,064$442,806$0
Other Land Buildings$45,678$0$0
Land$590,549-$0
Equipment$74,283$0$0
Leasehold Improvements$685,812$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nathan McCallisterFinancial DirectorFT$62,514$62,514
Reverend Connie McCallisterExecutive DirectorFT$39,645$39,645

Board Members and Trustees

NameTitle
Carl BaumeisterBoard of Director
Elizabeth BaumeisterBoard of Director
Jeff OlsenBoard of Director
Margaret KellyBoard of Director
Marie BakerBoard of Director
Amy SmithSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$400,194
Program Service Revenue
$1,144,682
Investment Income
$291
Other Revenue
$4,359
All Other Contributions
$102,244
Change in Net Assets
$-20,118

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,549,526
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,549,526
Total Revenue per Form 990
$1,549,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$912,327
Other Expenses$657,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$690,196$0$0$690,196
Occupancy$197,911$2,197$0$200,108
Depreciation Depletion$103,534$4,085$0$107,619
Current Officers, Directors, Trustees, and Key Employees$93,348$8,811$0$102,159
Payroll Taxes$85,762$866$0$86,628
Fees for Services Other$66,024$0$0$66,024
Interest$65,408$0$0$65,408
All Other Expenses$42,531$972$0$43,503
Other Employee Benefits$24,873$8,471$0$33,344
Fees for Services Accounting$18,152$4,258$0$22,410
Insurance$13,316$6,558$0$19,874
Other Expenses$7,824$79$0$7,903
Advertising$4,973$2,449$0$7,422
Information Technology$6,707$663$0$7,370
Office Expenses$2,545$521$0$3,066
Travel$1,841$404$0$2,245
Fees for Services Legal$479$0$0$479
Total Functional Expenses$1,513,546$56,098$0$1,569,644

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,569,644
Total Expenses per Audited Statements$1,569,644
Total Expenses per Form 990$1,569,644
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$15,000$10,000▼ $5,000
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll adjustments$2,056
Employee payback & advances$1,005
MN Unemployment$739
MN Income Tax$508
Health and Dental Insurance$-819
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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 A, Line 2

Nathan McCallister is related to Reverend Connie McCallister

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

The board members review the completed 990 at the 4th Quarter meeting.

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 62, Mendota Heights, MN 55118

Signing Officer

Name
Reverend Connie McCallister
Title
Executive Director
Phone
6519941945
Signed
2021-11-12

Organization Details

Principal Officer
Reverend Connie McCallister
Formed
2003
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
46
Volunteers
7
Raw XML AppendixShowing 400 of 608 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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IRS990/Desc0Education Program: The organization provides quality early education in a nurturing Christian environment for Children ages six (6) weeks through pre-kindergarten, by means of 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 in 2019 SonShine service 140 families at two location in the Twin Cities metro area. Financial Assistance: The organization has a safety net in place for enrolled families who experience financial difficulty. There was one family in 2019 going through a divorce and job loss that that was able to use this program. Housing program: Provided housing for a SonShine family in need.
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0442806
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01707005
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01618386
IRS990/LandBldgEquipCostOrOtherBssAmt02061192
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt015000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt010000
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
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IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0SonShine Provides early education in a nurturing Christian environment.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01388139
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01490413
IRS990/NetAssetsOrFundBalancesBOYAmt0408848
IRS990/NetAssetsOrFundBalancesEOYAmt0388730
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt07
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0408848
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0388730
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02197
IRS990/OccupancyGrp/ProgramServicesAmt0197911
IRS990/OccupancyGrp/TotalAmt0200108
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0521
IRS990/OfficeExpensesGrp/ProgramServicesAmt02545
IRS990/OfficeExpensesGrp/TotalAmt03066
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020000
IRS990/OtherAssetsTotalGrp/EOYAmt020000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08471
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt024873
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033344
IRS990/OtherExpensesGrp/Desc0Food & Beverages
IRS990/OtherExpensesGrp/Desc1Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc2Program Supplies
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014080
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21684
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt379
IRS990/OtherExpensesGrp/ProgramServicesAmt040073
IRS990/OtherExpensesGrp/ProgramServicesAmt17643
IRS990/OtherExpensesGrp/ProgramServicesAmt240406
IRS990/OtherExpensesGrp/ProgramServicesAmt37824
IRS990/OtherExpensesGrp/TotalAmt054153
IRS990/OtherExpensesGrp/TotalAmt17643
IRS990/OtherExpensesGrp/TotalAmt242090
IRS990/OtherExpensesGrp/TotalAmt37903
IRS990/OtherLiabilitiesGrp/BOYAmt03420
IRS990/OtherLiabilitiesGrp/EOYAmt06444
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt04359
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04359
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt04359
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0690196
IRS990/OtherSalariesAndWagesGrp/TotalAmt0690196
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0866
IRS990/PayrollTaxesGrp/ProgramServicesAmt085762
IRS990/PayrollTaxesGrp/TotalAmt086628
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012934
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06600
IRS990/PrincipalOfficerNm0Reverend Connie McCallister
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program Revenue
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01144682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01144682
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Graduation Program: SonShine Mendota Heights recognized 10 graduates in 2020 with friends and family. The Luther location celebrated 10 graduates as a school wide event involving families in a picnic celebration. Worship space: Provided space for two religious congregations enabling them to have worship and other meetings.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0The year 2020 brought a Global Pandemic to the United States. We were able to continue to keep our doors open, most of our employees on the payroll, and we only had to shut down a portion of our Center one time the whole year in October. When the pandemic hit we had a lot of kids stay at home with mom and dad, but as the summer came around and fall we were back up to pretty much normal capacity. We were able to receive a PPP loan and EIDL loan to help keep the doors open. The center learned to implement parent/child drop off outside so no one entered the centered, but employees and students. Mask mandates were put in effect and the churches that used our building went to virtual services to help keep our kids safe.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0660
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt042
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00

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