Civic Intelligence

Sonshine Learning Center

990 • Fiscal year 2021 • EIN 35-2190932

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 01, 2023

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

92nd percentile

0.85x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

1.00x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

17th percentile

-7.8%

Higher net margin than 17% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

53rd percentile

$63,810

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

8th percentile

-9.9%

Faster asset growth than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-2.5%

Faster revenue growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,778,666

Down $195,034 (-9.9%) from 2020

Net Assets

Down

$270,312

Down $118,418 (-30%) from 2020

Liabilities

Down

$1,508,354

Down $76,616 (-4.8%) from 2020

Revenue

Down

$1,510,574

Down $38,952 (-2.5%) from 2020

Expenses

Up

$1,628,992

Up $59,348 (+3.8%) from 2020

Net Income

Down

-$118,418

Down $98,300 (-489%) from 2020

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

2021

Assets$1,778,666
Liabilities$1,508,354
Net Assets$270,312

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

2021

Revenue$1,510,574
Expenses$1,628,992
Net Income-$118,418
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 1, 2023
Return Version
2021v4.0
Gross Receipts
$1,510,574
Mission and Program Overview

Mission

SonShine Provides early education in a nurturing Christian environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,618,386$1,529,674▼ $88,712
Cash and Non-Interest-Bearing Accounts$280,719$165,939▼ $114,780
Accounts Receivable$47,995$49,433▲ $1,438
Prepaid Expenses and Deferred Charges$6,600$13,620▲ $7,020
Loans From Officers Directors$10,000$5,000▼ $5,000
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$1,973,700$1,778,666▼ $195,034
Other Assets Total$20,000$20,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,490,413$1,418,310▼ $72,103
Accounts Payable and Accrued Expenses$78,113$79,200▲ $1,087
Other Liabilities$6,444$5,844▼ $600
Total Liabilities$1,584,970$1,508,354▼ $76,616
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$388,730$270,312▼ $118,418
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$388,730$270,312▼ $118,418
Total Liabilities and Net Assets / Fund Balance$1,973,700$1,778,666▼ $195,034

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$809,659$541,023$0
Other Land Buildings$78,333$0$0
Land$590,549-$0
Equipment$51,133$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nathan McCallisterFinancial DirectorFT$63,810$63,810
Reverend Connie McCallisterExecutive DirectorFT$44,000$44,000

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
Revenue and Support

Revenue Composition

Contributions and Grants
$160,200
Program Service Revenue
$1,349,208
Investment Income
$170
Other Revenue
$996
All Other Contributions
$9,491
Change in Net Assets
$-118,418

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,510,574
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,510,574
Total Revenue per Form 990
$1,510,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$957,685
Other Expenses$671,307
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$739,929$0$0$739,929
Occupancy$207,882$2,307$0$210,189
Current Officers, Directors, Trustees, and Key Employees$98,999$8,811-$107,810
Depreciation Depletion$94,289$3,929$0$98,218
Fees for Services Other$69,984$0$0$69,984
Interest$68,787$0$0$68,787
Payroll Taxes$68,034$687$0$68,721
Other Employee Benefits$32,754$8,471$0$41,225
Fees for Services Accounting$16,076$4,874$0$20,950
Insurance$12,364$6,090$0$18,454
Advertising$9,976$4,914$0$14,890
All Other Expenses$13,814$0$0$13,814
Other Expenses$9,156$92$0$9,248
Information Technology$7,093$702$0$7,795
Travel$4,056$859$0$4,915
Office Expenses$3,393$695$0$4,088
Fees for Services Legal$479$0$0$479
Total Functional Expenses$1,566,643$62,349$0$1,628,992

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,628,992
Total Expenses per Audited Statements$1,628,992
Total Expenses per Form 990$1,628,992
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
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$10,000$5,000▼ $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
MN Unemployment$1,862
Employee Payback and Advances$1,005
MN State Payroll Tax$654
Health and Dental Insurance$-3,530
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

The executive director is the mother of the financial officer.

Form 990, Part VI, Section A, Line 8B

We have no committees.

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
2023-06-01

Organization Details

Principal Officer
Reverend Connie McCallister
Formed
2003
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
4
Employees
34
Volunteers
10
Raw XML AppendixShowing 400 of 542 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 2021 SonShine service 110 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 several families who received help throughout 2021 due to COVID 19 issues. 2021 was a rebuilding year from the 2020 Pandemic that lowered business quite a bit.
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IRS990/OfficeExpensesGrp/ProgramServicesAmt03393
IRS990/OfficeExpensesGrp/TotalAmt04088
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020000
IRS990/OtherAssetsTotalGrp/EOYAmt020000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08471
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032754
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041225
IRS990/OtherExpensesGrp/Desc0Program Supplies
IRS990/OtherExpensesGrp/Desc1Repair and Maintenance
IRS990/OtherExpensesGrp/Desc2Food and Beverage
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01671
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt218247
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt392
IRS990/OtherExpensesGrp/ProgramServicesAmt040098
IRS990/OtherExpensesGrp/ProgramServicesAmt117545
IRS990/OtherExpensesGrp/ProgramServicesAmt251935
IRS990/OtherExpensesGrp/ProgramServicesAmt39156
IRS990/OtherExpensesGrp/TotalAmt041769
IRS990/OtherExpensesGrp/TotalAmt117545
IRS990/OtherExpensesGrp/TotalAmt270182
IRS990/OtherExpensesGrp/TotalAmt39248
IRS990/OtherLiabilitiesGrp/BOYAmt06444
IRS990/OtherLiabilitiesGrp/EOYAmt05844
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0996
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0996
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0996
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0739929
IRS990/OtherSalariesAndWagesGrp/TotalAmt0739929
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0687
IRS990/PayrollTaxesGrp/ProgramServicesAmt068034
IRS990/PayrollTaxesGrp/TotalAmt068721
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013620
IRS990/PrincipalOfficerNm0Reverend Connie McCallister
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program Revenue
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01349208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01349208
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Graduation Program: SonShine Mendota Heights recognized 10 graduates in 2021 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. 2021 continued to be a rebuilding year from the Pandemic effects in 2020.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0400194
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0291
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0657317
IRS990/PYOtherRevenueAmt04359
IRS990/PYProgramServiceRevenueAmt01144682
IRS990/PYRevenuesLessExpensesAmt0-20118
IRS990/PYSalariesCompEmpBnftPaidAmt0912327
IRS990/PYTotalExpensesAmt01569644
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01549526
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-118418
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0809659
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0541023
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01350682
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt051133
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt051133
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01628992
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt03797
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt0590549
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0590549
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00

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