Civic Intelligence

Janesville Community Day Care Center Inc

EIN 39-1101821 • 501(c)3 • Janesville, WI

Profile

Is to provide a developmentally appropriate program designed and implemented by educated and experienced teachers to stimulate the young mind. Provide an enviroment where children will play with a purpose to learn to their full potential. Collaborate with community programs to offer support for the whole family.

3103 Ruger AvenueJanesville, WI 53546

janesvilledaycare.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.03x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

41st percentile

0.8%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

56th percentile

$75,821

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

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

Asset Growth

53rd percentile

4.7%

Faster asset growth than 53% of similar nonprofits.

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

Revenue Growth

40th percentile

1.9%

Faster revenue growth than 40% of similar nonprofits.

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

Assets

Up

$392,008

Up $17,451 (+4.7%) from 2023

Liabilities

Up

$35,637

Up $3,664 (+11%) from 2023

Net Assets

Up

$356,371

Up $13,787 (+4.0%) from 2023

Revenue

Up

$1,123,500

Up $20,756 (+1.9%) from 2023

Expenses

Down

$1,114,332

Down $29,232 (-2.6%) from 2023

Net Income

Up

$9,168

Up $49,988 (+122%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $187,485Liabilities 2011: $27,328Net Assets 2011: $160,1572011Assets 2012: $215,556Liabilities 2012: $34,706Net Assets 2012: $180,8502012Assets 2013: $225,845Liabilities 2013: $30,056Net Assets 2013: $195,7892013Assets 2014: $202,698Liabilities 2014: $27,886Net Assets 2014: $174,8122014Assets 2015: $237,598Liabilities 2015: $37,520Net Assets 2015: $200,0782015Assets 2016: $260,326Liabilities 2016: $24,106Net Assets 2016: $236,2202016Assets 2017: $269,667Liabilities 2017: $24,831Net Assets 2017: $244,8362017Assets 2019: $272,202Liabilities 2019: $31,856Net Assets 2019: $240,3462019Assets 2020: $322,455Liabilities 2020: $14,772Net Assets 2020: $307,6832020Assets 2021: $394,839Liabilities 2021: $18,337Net Assets 2021: $376,5022021Assets 2022: $409,338Liabilities 2022: $28,633Net Assets 2022: $380,7052022Assets 2023: $374,557Liabilities 2023: $31,973Net Assets 2023: $342,5842023Assets 2024: $392,008Liabilities 2024: $35,637Net Assets 2024: $356,3712024

Highlighted filing

2024

Assets$392,008
Liabilities$35,637
Net Assets$356,371

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $949,2822011Expenses 2012: $1,024,2042012Revenue 2013: $1,122,786Expenses 2013: $1,107,848Net Income 2013: $14,9382013Revenue 2014: $1,069,768Expenses 2014: $1,090,745Net Income 2014: -$20,9772014Revenue 2015: $1,106,704Expenses 2015: $1,081,438Net Income 2015: $25,2662015Revenue 2016: $893,102Expenses 2016: $864,458Net Income 2016: $28,6442016Revenue 2017: $842,504Expenses 2017: $833,888Net Income 2017: $8,6162017Revenue 2019: $830,727Expenses 2019: $856,833Net Income 2019: -$26,1062019Revenue 2020: $852,506Expenses 2020: $785,561Net Income 2020: $66,9452020Revenue 2021: $969,692Expenses 2021: $887,833Net Income 2021: $81,8592021Revenue 2022: $1,028,164Expenses 2022: $1,024,632Net Income 2022: $3,5322022Revenue 2023: $1,102,744Expenses 2023: $1,143,564Net Income 2023: -$40,8202023Revenue 2024: $1,123,500Expenses 2024: $1,114,332Net Income 2024: $9,1682024

Highlighted filing

2024

Revenue$1,123,500
Expenses$1,114,332
Net Income$9,168

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.04$0.36$1.12$1.11$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.03$0.34$1.10$1.14$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.03$0.38$1.03$1.02$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.02$0.38$0.97$0.89$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.01$0.31$0.85$0.79$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.03$0.24$0.83$0.86$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.02$0.24$0.84$0.83$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.02$0.24$0.89$0.86$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.04$0.20$1.11$1.08$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.03$0.17$1.07$1.09$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.03$0.20$1.12$1.11$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.03$0.18$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.03$0.16$0.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 24, 2025
Return Version
2024v5.2
Gross Receipts
$1,123,500
Mission and Program Overview

Mission

Is to provide a developmentally appropriate program designed and implemented by educated and experienced teachers to stimulate the young mind. Provide an enviroment where children will play with a purpose to learn to their full potential. Collaborate with community programs to offer support for the whole family.

to provide a developmentally appropriate program designed and implemented by educated and experienced teachers to stimulate the young mind. Provide an environment where children will play with a purpose to learn to their full potential.Collaborate with community programs to offer support for the whole family.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$159,267$169,644▲ $10,377
Land, Buildings, and Equipment, Net$188,536$161,397▼ $27,139
Cash and Non-Interest-Bearing Accounts$31,475$47,671▲ $16,196
Accounts Receivable$3,916$13,296▲ $9,380
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$383,194$392,008▲ $8,814
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$25,870$32,382▲ $6,512
Deferred Revenue$10,121$3,255▼ $6,866
Total Liabilities$35,991$35,637▼ $354
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$333,213$342,381▲ $9,168
Net Assets With Donor Restrictions$13,990$13,990→ $0
Total Net Assets Fund Balance$347,203$356,371▲ $9,168
Total Liabilities and Net Assets / Fund Balance$383,194$392,008▲ $8,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$109,894$204,784$314,678
Equipment$27,539$184,779$212,318
Land$23,964-$23,964
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Theresa MarshallExecutive DirectorFT$75,821$75,821

Board Members and Trustees

NameTitle
Aron BussanPresident
Wendy WeissVice President
Jennifer ElliotDirector
Julie HertelDirector
Kristin DubanowichDirector
Mallory BlazerDirector
Nancy BandsmaDirector
Trudy RuleAdivors
Michelle WeirichAdvisors
Keegan RaySecretary
Patrice WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$243,281
Program Service Revenue
$876,841
Investment Income
$3,378
Other Revenue
$0
All Other Contributions
$61,280
Change in Net Assets
$9,168

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,123,500
Total Revenue per Audited Statements
$1,123,500
Total Revenue per Form 990
$1,123,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$833,615
Other Expenses$280,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$696,623--$696,623
Current Officers, Directors, Trustees, and Key Employees-$75,821-$75,821
Payroll Taxes$54,204$5,800-$60,004
Occupancy$26,357$2,929-$29,286
Depreciation Depletion$24,395$2,711-$27,106
All Other Expenses$24,238$1,673-$25,911
Insurance$20,811--$20,811
Fees for Services Accounting-$16,310-$16,310
Other Expenses$12,198$1,355-$13,553
Office Expenses$1,289$4,381-$5,670
Conferences and Meetings$5,318--$5,318
Advertising$1,810--$1,810
Other Employee Benefits$370$797-$1,167
Travel$322--$322
Total Functional Expenses$1,001,496$112,836$0$1,114,332

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,114,332
Total Expenses per Audited Statements$1,114,332
Total Expenses per Form 990$1,114,332
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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 B, Line 11B

Executive director and officers review 990 before giving approval to elecronically file.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Janesville Community Day Care Center
EIN
39-1101821
Phone
6087528035
Address
3103 RUGER AVENUE, JANESVILLE, WI 53546

Signing Officer

Name
Aron Bussan
Title
President
Signed
2025-09-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aron Bussan
Formed
1969
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
12
Employees
26

Preparer

Firm
Summit Accounting Group Inc
Address
464 Midland Road, Janesville, WI 53546
Preparer
Todd Sitter CPA
Phone
6087565354
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IRS990/MissionDesc0to provide a developmentally appropriate program designed and implemented by educated and experienced teachers to stimulate the young mind. Provide an environment where children will play with a purpose to learn to their full potential.Collaborate with community programs to offer support for the whole family.
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IRS990/OtherExpensesGrp/Desc1TUITION ASSISTANCE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11355
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IRS990/OtherExpensesGrp/ProgramServicesAmt312198
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IRS990/ProgramServiceRevenueGrp/Desc1FIELD TRIPS
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IRS990/ProgramServiceRevenueGrp/Desc4TUITION - PROGRAM INCOME
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IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE 4 YEAR OLD KINDERGARTEN WITHIN THE SCHOOL DISTRICT OF JANESVILLE.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0142881
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROVIDE TRANSPORTATION TO AND FROM THE CENTER FOR THE CHILDREN.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018535
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE AFFORDABLE FIELD TRIPS FOR THE CHILDREN.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1TO RAISE MONEY FOR SUPPLIES, MATERIALS, AND OTHER ITEMS NEEDED AT THE CENTER BY PARTICIAPTING IN SCOOPIE NIGHT AND SELLING APPAREAL.
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