Civic Intelligence

Virginia Community Day Care Center

EIN 37-1073486 • 501(c)3 • Virginia, IL

Profile

Provide structure daycare program

401 E Broadway StreetVirginia, IL 62691-1212

n/A

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

63rd percentile

9.6%

Higher net margin than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$47,004

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

79th percentile

27%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

80%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$103,437

Up $22,152 (+27%) from 2024

Liabilities

Up

$3,639

Up $1,173 (+48%) from 2024

Net Assets

Up

$99,798

Up $20,979 (+27%) from 2024

Revenue

Up

$218,965

Up $97,521 (+80%) from 2024

Expenses

Up

$197,986

Up $62,035 (+46%) from 2024

Net Income

Up

$20,979

Up $35,486 (+245%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $16,886Net Assets 2010: $16,8862010Assets 2017: $15,432Net Assets 2017: $15,4322017Assets 2018: $15,606Net Assets 2018: $15,6062018Assets 2019: $11,284Net Assets 2019: $11,2842019Assets 2020: $54,188Net Assets 2020: $54,1882020Assets 2021: $76,239Net Assets 2021: $76,2392021Assets 2022: $125,425Net Assets 2022: $125,4252022Assets 2023: $98,145Liabilities 2023: $4,819Net Assets 2023: $93,3262023Assets 2024: $81,285Liabilities 2024: $2,466Net Assets 2024: $78,8192024Assets 2025: $103,437Liabilities 2025: $3,639Net Assets 2025: $99,7982025

Highlighted filing

2025

Assets$103,437
Liabilities$3,639
Net Assets$99,798

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $132,256Expenses 2010: $129,791Net Income 2010: $2,4652010Revenue 2017: $124,130Expenses 2017: $118,958Net Income 2017: $5,1722017Revenue 2018: $115,526Expenses 2018: $115,352Net Income 2018: $1742018Revenue 2019: $108,031Expenses 2019: $112,353Net Income 2019: -$4,3222019Revenue 2020: $151,359Expenses 2020: $108,455Net Income 2020: $42,9042020Revenue 2021: $152,766Expenses 2021: $130,715Net Income 2021: $22,0512021Revenue 2022: $188,966Expenses 2022: $139,780Net Income 2022: $49,1862022Revenue 2023: $134,524Expenses 2023: $166,623Net Income 2023: -$32,0992023Revenue 2024: $121,444Expenses 2024: $135,951Net Income 2024: -$14,5072024Revenue 2025: $218,965Expenses 2025: $197,986Net Income 2025: $20,9792025

Highlighted filing

2025

Revenue$218,965
Expenses$197,986
Net Income$20,979

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 2, 2026
Return Version
2024v5.2
Gross Receipts
$220,040
Mission and Program Overview

Mission

Provide a structured day care program

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,285$103,437▲ $22,152
Total Assets$81,285$103,437▲ $22,152
Liabilities
Unsecured Notes Loans Payable$2,466$3,639▲ $1,173
Total Liabilities$2,466$3,639▲ $1,173
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$78,819$99,798▲ $20,979
Total Net Assets Fund Balance$78,819$99,798▲ $20,979
Total Liabilities and Net Assets / Fund Balance$81,285$103,437▲ $22,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy FritscheDirectorFT$47,004$47,004
Revenue and Support

Revenue Composition

Contributions and Grants
$67,373
Program Service Revenue
$147,708
Investment Income
$1,107
Other Revenue
$2,777
All Other Contributions
$67,373
Change in Net Assets
$20,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$168,220
Other Expenses$29,766
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$108,640$0$0$108,640
Current Officers, Directors, Trustees, and Key Employees$47,004$0$0$47,004
Payroll Taxes$12,576$0$0$12,576
Occupancy$0$9,609$0$9,609
Insurance$0$4,124$0$4,124
Other Expenses$0$708$0$708
Fees for Services Accounting$495$0$0$495
Depreciation Depletion$377$0$0$377
Conferences and Meetings$300$0$0$300
Advertising$95$0$0$95
Fees for Services Management$15$0$0$15
Total Functional Expenses$183,500$14,486$0$197,986
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,852
Fundraising Direct Expenses$1,075
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
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
Filing and Contact Details

Filer

Filer Name
Virginia Community Day Care Center
EIN
37-1073486
Phone
2174523050
Address
401 E Broadway Street, Virginia, IL 62691-1212

Signing Officer

Name
Catrina Crew
Title
Director
Phone
2174523050
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catrina Crew
Formed
1979
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
4
Employees
6
Volunteers
7

Preparer

Firm
Jeffrey W Little CPA
Address
511 E BEARDSTOWN ST, VIRGINIA, IL 62691
Preparer
Katie Geroff EA
Phone
2174523260
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by treasure and discussed with other officers to confirm accuracy.

Pt VI, Line 12C

The organization monitored the policy and reviwed with every new hire or new member apointed to the board.

Pt VI, Line 15B

The board reviewed hiring notices from other not for profits providing similar services in the neighboring communities.

Pt VI, Line 2

Two board members are related.

Pt VI, Line 8B

The board kept detailed minutes of their monthly meetings.

Pt VI, Line 15A

The board gathered data from other not for profits in the area providing similar services. They worked with the local accountant to review and determine fair competative compensation.

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ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Virginia Community Day Care Center
ReturnHeader/Filer/BusinessNameControlTxt0VIRG
ReturnHeader/Filer/EIN0371073486
ReturnHeader/Filer/PhoneNum02174523050
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 E Broadway Street
ReturnHeader/Filer/USAddress/CityNm0Virginia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd0626911212
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371379844
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFFREY W LITTLE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0511 E BEARDSTOWN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VIRGINIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062691
ReturnHeader/PreparerPersonGrp/PhoneNum02174523260
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Katie Geroff EA
ReturnHeader/ReturnTs02026-02-02T13:36:02-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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