Civic Intelligence

Decatur Day Care Center Inc

EIN 37-0661197 • 501(c)3 • Decatur, IL

Profile

To provide child care services for local residents.

2074 E Lakeshore DrDecatur, IL 62521
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.06x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

35th percentile

-1.5%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$82,634

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

45th percentile

1.7%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-1.6%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,726,998

Up $28,250 (+1.7%) from 2023

Liabilities

Down

$106,090

Down $9,098 (-7.9%) from 2023

Net Assets

Up

$1,620,908

Up $37,348 (+2.4%) from 2023

Revenue

Down

$1,880,529

Down $30,766 (-1.6%) from 2023

Expenses

Up

$1,909,202

Up $92,439 (+5.1%) from 2023

Net Income

Down

-$28,673

Down $123,205 (-130%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $961,809Liabilities 2011: $52,138Net Assets 2011: $909,6712011Assets 2012: $957,968Liabilities 2012: $58,012Net Assets 2012: $899,9562012Assets 2013: $1,027,670Liabilities 2013: $60,080Net Assets 2013: $967,5902013Assets 2014: $1,048,258Liabilities 2014: $62,624Net Assets 2014: $985,6342014Assets 2015: $1,127,714Liabilities 2015: $65,723Net Assets 2015: $1,061,9912015Assets 2016: $1,149,910Liabilities 2016: $66,383Net Assets 2016: $1,083,5272016Assets 2017: $1,181,396Liabilities 2017: $53,650Net Assets 2017: $1,127,7462017Assets 2018: $1,160,710Liabilities 2018: $64,096Net Assets 2018: $1,096,6142018Assets 2019: $1,160,007Liabilities 2019: $51,885Net Assets 2019: $1,108,1222019Assets 2020: $1,234,865Liabilities 2020: $180,620Net Assets 2020: $1,054,2452020Assets 2021: $1,570,399Liabilities 2021: $73,982Net Assets 2021: $1,496,4172021Assets 2022: $1,521,896Liabilities 2022: $80,816Net Assets 2022: $1,441,0802022Assets 2023: $1,698,748Liabilities 2023: $115,188Net Assets 2023: $1,583,5602023Assets 2024: $1,726,998Liabilities 2024: $106,090Net Assets 2024: $1,620,9082024

Highlighted filing

2024

Assets$1,726,998
Liabilities$106,090
Net Assets$1,620,908

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,196,5092011Expenses 2012: $1,210,3302012Expenses 2013: $1,222,1562013Revenue 2014: $1,265,045Expenses 2014: $1,247,001Net Income 2014: $18,0442014Revenue 2015: $1,330,562Expenses 2015: $1,254,205Net Income 2015: $76,3572015Revenue 2016: $1,251,761Expenses 2016: $1,230,225Net Income 2016: $21,5362016Revenue 2017: $1,334,255Expenses 2017: $1,290,036Net Income 2017: $44,2192017Revenue 2018: $1,255,543Expenses 2018: $1,286,675Net Income 2018: -$31,1322018Revenue 2019: $1,252,254Expenses 2019: $1,240,746Net Income 2019: $11,5082019Revenue 2020: $1,106,368Expenses 2020: $1,160,245Net Income 2020: -$53,8772020Revenue 2021: $1,666,973Expenses 2021: $1,311,558Net Income 2021: $355,4152021Revenue 2022: $1,702,030Expenses 2022: $1,548,309Net Income 2022: $153,7212022Revenue 2023: $1,911,295Expenses 2023: $1,816,763Net Income 2023: $94,5322023Revenue 2024: $1,880,529Expenses 2024: $1,909,202Net Income 2024: -$28,6732024

Highlighted filing

2024

Revenue$1,880,529
Expenses$1,909,202
Net Income-$28,673

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.73$0.11$1.62$1.88$1.91$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.12$1.58$1.91$1.82$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.52$0.08$1.44$1.70$1.55$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.07$1.50$1.67$1.31$0.36
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.18$1.05$1.11$1.16$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.05$1.11$1.25$1.24$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.06$1.10$1.26$1.29$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.05$1.13$1.33$1.29$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.07$1.08$1.25$1.23$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.07$1.06$1.33$1.25$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.06$0.99$1.27$1.25$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.06$0.97$1.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.06$0.90$1.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.05$0.91$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 11, 2024
Return Version
2023v5.0
Gross Receipts
$1,880,529
Mission and Program Overview

Mission

To provide child care services for local residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$679,220$761,632▲ $82,412
Land, Buildings, and Equipment, Net$315,067$355,582▲ $40,515
Cash and Non-Interest-Bearing Accounts$369,210$323,506▼ $45,704
Accounts Receivable$112,387$108,179▼ $4,208
Pledges and Grants Receivable$69,350$87,392▲ $18,042
Savings and Temporary Cash Investments$141,981$77,427▼ $64,554
Prepaid Expenses and Deferred Charges$7,941$8,657▲ $716
Inventories for Sale or Use$3,592$4,623▲ $1,031
Total Assets$1,698,748$1,726,998▲ $28,250
Liabilities
Accounts Payable and Accrued Expenses$114,775$105,677▼ $9,098
Deferred Revenue$413$413→ $0
Total Liabilities$115,188$106,090▼ $9,098
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,569,446$1,597,308▲ $27,862
Net Assets With Donor Restrictions$14,114$23,600▲ $9,486
Total Net Assets Fund Balance$1,583,560$1,620,908▲ $37,348
Total Liabilities and Net Assets / Fund Balance$1,698,748$1,726,998▲ $28,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$200,029$422,875$622,904
Equipment$155,553$281,912$437,465
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacqui SmithExec DirectorFT$82,603$31$82,634

Board Members and Trustees

NameTitle
Jay Allen DunnPresident
Jen McmillinDirector
Joe AuvilDirector
Lindsey JonesDirector
Marty WatkinsDirector
Michael B BaggettDirector
Susie PeckDirector
Lois TannerSecretary
Cathy MansurTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$638,953
Program Service Revenue
$1,217,794
Investment Income
$23,782
Other Revenue
$0
All Other Contributions
$198,500
Change in Net Assets
$-28,673

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$149,300
Total Noncash Contributions1$149,300

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,874,292
Revenue Not Reported on Financial Statements
$6,237
Revenue Not Reported on Form 990
$66,021
Total Revenue per Audited Statements
$1,940,313
Total Revenue per Form 990
$1,880,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,364,879
Other Expenses$544,323
Total Fundraising Expense$14,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,059,432$41,964$4,418$1,105,814
Occupancy$167,736--$167,736
Payroll Taxes$85,453$6,513$992$92,958
Other Employee Benefits$76,762$5,851$891$83,504
Current Officers, Directors, Trustees, and Key Employees$33,041$41,302$8,260$82,603
All Other Expenses$59,522--$59,522
Depreciation Depletion$44,470--$44,470
Fees for Services Accounting-$41,573-$41,573
Other Expenses$24,609--$24,609
Insurance$23,015--$23,015
Office Expenses$21,429--$21,429
Conferences and Meetings$3,532--$3,532
Travel$2,891--$2,891
Total Functional Expenses$1,757,438$137,203$14,561$1,909,202

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,909,202
Expenses per Audited Statements$1,902,965
Total Expenses per Audited Statements$1,902,965
Expenses Not Reported on Financial Statements$6,237
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 9

Jay allen dunn 3330 forest parkway decatur, il 62521 lois tanner 17 blakeridge pl mt zion, il 62549 joe auvil 2234 w forest ave decatur, il 62522 michael b baggett 253 e wood st decatur, il 62523 lindsey jones 3716 lane st springfield, il 62703 jen mcmillin 1888 heritage rd decatur, il 62521 susie peck 211 southmoreland pl decatur, il 62521 marty watkins 4830 e baker woods ln decatur, il 62521 cathy mansur 135 e. Mound rd decatur, il 62526

Form 990, Page 6, Part VI, Line 11B

This return is prepared by an independent cpa firm, which was selected by the finance committee of the board of directors. Once completed,but before filing, the return is sent to the executive director, who in turn, distributes a copy to all board members. Upon receipt, the board members have the opportunity to present questions to either the executive director or the independent cpa firm.

Form 990, Page 6, Part VI, Line 12C

No member of the agency staff, members, or paid consultants of the agency shall have any direct or indirect financial interest in the assets, leases, business transactions, or professional services of the agency unless such interest is previously disclosed to the board and the approval of such is obtained to enter into the transaction or service. All members of the board of directors who individually or as a member of a business or professional firm may be involved with a current business or professional transaction with the agency must first disclose such transaction and interest to the board of directors and must refrain from participating in any vote taken in respect to such transactions or services. Also, the board must authorize and approve such transaction or service by the affirmative vote of a majority of disinterested directors. This policy is continually monitored and enforced.

Form 990, Page 6, Part VI, Line 15A

Annual evaluations, as well as all compensation related items, for the executive director are handled by a committee from the board of directors. During the annual evaluation, the committee dicusses compensation, and then the final approval is voted on by the board of directors.

Form 990, Page 6, Part VI, Line 15B

The organization does not have any paid officers or any key employees, other than the executive director.

Form 990, Page 6, Part VI, Line 19

All documents required to be made available for public inspection are available upon request.

Filing and Contact Details

Filer

Filer Name
Decatur Day Care Center Inc
EIN
37-0661197
Phone
2174222044
Address
2074 E LAKESHORE DR, DECATUR, IL 62521

Signing Officer

Name
Lois Tanner
Title
Secretary
Phone
2174222044
Signed
2024-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Allen Dunn
Formed
1918
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
46

Preparer

Firm
Mcguire Yuhas Huffman & Buckley Pc
Address
334 W ELDORADO STREET, DECATUR, IL 62522
Preparer
Tracie England
Phone
2174282127
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require the center's management to evaluate tax positions taken by the center and recognize a tax liability if the center has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. The center has analyzed the tax positions taken and has concluded that, as of june 30, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The center is subject to routine audits by federal and state taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The center includes penalties and interest assessed by income taxing authorities in operating expenses. The center did not have penalties and interest expenses for the year ended june 30, 2024.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE CENTER'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE CENTER HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY FEDERAL AND STATE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CENTER INCLUDES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES IN OPERATING EXPENSES. THE CENTER DID NOT HAVE PENALTIES AND INTEREST EXPENSES FOR THE YEAR ENDED JUNE 30, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAY ALLEN DUNN 3330 FOREST PARKWAY DECATUR, IL 62521 LOIS TANNER 17 BLAKERIDGE PL MT ZION, IL 62549 JOE AUVIL 2234 W FOREST AVE DECATUR, IL 62522 MICHAEL B BAGGETT 253 E WOOD ST DECATUR, IL 62523 LINDSEY JONES 3716 LANE ST SPRINGFIELD, IL 62703 JEN MCMILLIN 1888 HERITAGE RD DECATUR, IL 62521 SUSIE PECK 211 SOUTHMORELAND PL DECATUR, IL 62521 MARTY WATKINS 4830 E BAKER WOODS LN DECATUR, IL 62521 CATHY MANSUR 135 E. MOUND RD DECATUR, IL 62526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS RETURN IS PREPARED BY AN INDEPENDENT CPA FIRM, WHICH WAS SELECTED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. ONCE COMPLETED,BUT BEFORE FILING, THE RETURN IS SENT TO THE EXECUTIVE DIRECTOR, WHO IN TURN, DISTRIBUTES A COPY TO ALL BOARD MEMBERS. UPON RECEIPT, THE BOARD MEMBERS HAVE THE OPPORTUNITY TO PRESENT QUESTIONS TO EITHER THE EXECUTIVE DIRECTOR OR THE INDEPENDENT CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO MEMBER OF THE AGENCY STAFF, MEMBERS, OR PAID CONSULTANTS OF THE AGENCY SHALL HAVE ANY DIRECT OR INDIRECT FINANCIAL INTEREST IN THE ASSETS, LEASES, BUSINESS TRANSACTIONS, OR PROFESSIONAL SERVICES OF THE AGENCY UNLESS SUCH INTEREST IS PREVIOUSLY DISCLOSED TO THE BOARD AND THE APPROVAL OF SUCH IS OBTAINED TO ENTER INTO THE TRANSACTION OR SERVICE. ALL MEMBERS OF THE BOARD OF DIRECTORS WHO INDIVIDUALLY OR AS A MEMBER OF A BUSINESS OR PROFESSIONAL FIRM MAY BE INVOLVED WITH A CURRENT BUSINESS OR PROFESSIONAL TRANSACTION WITH THE AGENCY MUST FIRST DISCLOSE SUCH TRANSACTION AND INTEREST TO THE BOARD OF DIRECTORS AND MUST REFRAIN FROM PARTICIPATING IN ANY VOTE TAKEN IN RESPECT TO SUCH TRANSACTIONS OR SERVICES. ALSO, THE BOARD MUST AUTHORIZE AND APPROVE SUCH TRANSACTION OR SERVICE BY THE AFFIRMATIVE VOTE OF A MAJORITY OF DISINTERESTED DIRECTORS. THIS POLICY IS CONTINUALLY MONITORED AND ENFORCED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL EVALUATIONS, AS WELL AS ALL COMPENSATION RELATED ITEMS, FOR THE EXECUTIVE DIRECTOR ARE HANDLED BY A COMMITTEE FROM THE BOARD OF DIRECTORS. DURING THE ANNUAL EVALUATION, THE COMMITTEE DICUSSES COMPENSATION, AND THEN THE FINAL APPROVAL IS VOTED ON BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT HAVE ANY PAID OFFICERS OR ANY KEY EMPLOYEES, OTHER THAN THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS REQUIRED TO BE MADE AVAILABLE FOR PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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