Civic Intelligence

Creative Learning Preschool Inc.

990 • Fiscal year 2014 • EIN 39-1287371

Sep 01, 2013 to Aug 31, 2014 • Filed on Jan 14, 2015

105 S Butler StreetMadison, WI 53703

(608) 258-9811

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.53x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.07x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

0.7%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$81,639

Higher top officer pay than 61% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

55th percentile

3.6%

Faster asset growth than 55% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

53rd percentile

4.9%

Faster revenue growth than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$269,068

Up $9,432 (+3.6%) from 2013

Net Assets

Up

$125,457

Up $13,438 (+12%) from 2013

Liabilities

Down

$143,611

Down $4,006 (-2.7%) from 2013

Revenue

Up

$1,922,323

Up $88,992 (+4.9%) from 2013

Expenses

Up

$1,908,881

Up $85,595 (+4.7%) from 2013

Net Income

Up

$13,442

Up $3,397 (+34%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $280,926Liabilities 2010: $188,378Net Assets 2010: $92,5482010Assets 2011: $230,345Liabilities 2011: $130,812Net Assets 2011: $99,5332011Assets 2012: $236,730Liabilities 2012: $134,756Net Assets 2012: $101,9742012Assets 2013: $259,636Liabilities 2013: $147,617Net Assets 2013: $112,0192013Assets 2014: $269,068Liabilities 2014: $143,611Net Assets 2014: $125,4572014Assets 2015: $325,469Liabilities 2015: $146,276Net Assets 2015: $179,1932015Assets 2016: $638,061Liabilities 2016: $145,494Net Assets 2016: $492,5672016Assets 2017: $2,792,875Liabilities 2017: $2,256,633Net Assets 2017: $536,2422017Assets 2018: $2,886,377Liabilities 2018: $2,161,409Net Assets 2018: $724,9682018Assets 2019: $2,974,668Liabilities 2019: $2,134,126Net Assets 2019: $840,5422019Assets 2020: $3,120,795Liabilities 2020: $2,451,850Net Assets 2020: $668,9452020Assets 2021: $3,496,471Liabilities 2021: $2,409,452Net Assets 2021: $1,087,0192021Assets 2022: $3,694,942Liabilities 2022: $2,005,007Net Assets 2022: $1,689,9352022Assets 2023: $3,752,396Liabilities 2023: $1,905,825Net Assets 2023: $1,846,5712023Assets 2024: $3,887,912Liabilities 2024: $1,856,625Net Assets 2024: $2,031,2872024

Highlighted filing

2014

Assets$269,068
Liabilities$143,611
Net Assets$125,457

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,615,0272010Expenses 2011: $1,661,9882011Expenses 2012: $1,808,5772012Revenue 2013: $1,833,331Expenses 2013: $1,823,286Net Income 2013: $10,0452013Revenue 2014: $1,922,323Expenses 2014: $1,908,881Net Income 2014: $13,4422014Revenue 2015: $1,942,322Expenses 2015: $1,888,586Net Income 2015: $53,7362015Revenue 2016: $2,288,520Expenses 2016: $1,975,146Net Income 2016: $313,3742016Revenue 2017: $1,982,496Expenses 2017: $1,938,819Net Income 2017: $43,6772017Revenue 2018: $2,159,497Expenses 2018: $1,970,771Net Income 2018: $188,7262018Revenue 2019: $2,200,737Expenses 2019: $2,085,163Net Income 2019: $115,5742019Revenue 2020: $1,866,086Expenses 2020: $2,037,683Net Income 2020: -$171,5972020Revenue 2021: $2,498,888Expenses 2021: $2,080,814Net Income 2021: $418,0742021Revenue 2022: $2,728,977Expenses 2022: $2,327,866Net Income 2022: $401,1112022Revenue 2023: $2,652,139Expenses 2023: $2,293,698Net Income 2023: $358,4412023Revenue 2024: $2,565,162Expenses 2024: $2,380,446Net Income 2024: $184,7162024

Highlighted filing

2014

Revenue$1,922,323
Expenses$1,908,881
Net Income$13,442
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jan 14, 2015
Return Version
2013v4.0
Gross Receipts
$1,925,063
Mission and Program Overview

Mission

Creative learning preschool is committed to working with families to provide a program that nurtures the unique emotional, social, physical and cognitive development of all children. We'll work together with our families to create a community that empowers children by instilling a positive sense of self, empathy towards others and an appreciation for diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$112,019$125,457▲ $13,438
Cash and Non-Interest-Bearing Accounts$103,876$106,767▲ $2,891
Savings and Temporary Cash Investments$56,542$69,169▲ $12,627
Land, Buildings, and Equipment, Net$48,666$48,411▼ $255
Accounts Receivable$43,523$36,776▼ $6,747
Prepaid Expenses and Deferred Charges$7,029$7,945▲ $916
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$259,636$269,068▲ $9,432
Liabilities
Accounts Payable and Accrued Expenses$115,650$109,464▼ $6,186
Deferred Revenue$31,108$23,367▼ $7,741
Other Liabilities$859$10,780▲ $9,921
Total Liabilities$147,617$143,611▼ $4,006
Net Assets / Fund Balance
Total Net Assets Fund Balance$112,019$125,457▲ $13,438
Total Liabilities and Net Assets / Fund Balance$259,636$269,068▲ $9,432

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,106$141,181$187,287
Equipment$2,305$39,646$41,951
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary FlannerExecutive DirectorFT$75,423$6,216$81,639

Board Members and Trustees

NameTitle
Brian OlsonPresident
Michelle VisteVice President
Amparo MorenoDirector
Christine Xiaoping ChenDirector
Dan RolfsDirector
Janice FergusonDirector
Jennifer KrugDirector
Joe KurianDirector
Julie MartynDirector
Shelly FoxDirector
Wendy JacksonSecretary
Rachel ShikoskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$43,661
Program Service Revenue
$1,874,903
Investment Income
$127
Other Revenue
$3,632
All Other Contributions
$14,334
Change in Net Assets
$13,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,434,439
Other Expenses$474,442
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$990,247$110,028-$1,100,275
Occupancy$196,584$21,843-$218,427
Other Employee Benefits$138,789$15,421-$154,210
Payroll Taxes$87,214$9,690-$96,904
Current Officers, Directors, Trustees, and Key Employees$73,475$8,164-$81,639
Insurance$20,009$2,223-$22,232
Depreciation Depletion$13,859$1,540-$15,399
All Other Expenses$12,206$1,357-$13,563
Office Expenses$6,856$762-$7,618
Other Expenses$6,839$760-$7,599
Fees for Services Other$5,721$636-$6,357
Fees for Services Accounting$1,800$200-$2,000
Pension Plan Contributions$1,270$141-$1,411
Total Functional Expenses$1,717,992$190,889$0$1,908,881
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,130
Fundraising Direct Expenses$1,653
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$10,780
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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, Part VI, Section B, Line 11

The organization's form 990 is reviewed at a board meeting before filing.

Form 990, Part VI, Section B, Line 15A

The compensation of employees of the organization is reviewed at a board meeting.

Form 990, Part VI, Section C, Line 19

No documents are available to the public.

Filing and Contact Details

Filer

EIN
39-1287371
Phone
6082589811

Signing Officer

Name
Mary Flanner
Title
Executive Director
Phone
6082589811
Signed
2015-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Flanner
Formed
1977
Legal Domicile
Wi
Voting Board Members
11
Independent Board Members
11
Employees
97
Volunteers
100

Preparer

Preparer
Stephanie K Imhoff CPA
Phone
6088506545
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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/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2STAFF TRAINING
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011139
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15608
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21377
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3760
IRS990/OtherExpensesGrp/ProgramServicesAmt0100253
IRS990/OtherExpensesGrp/ProgramServicesAmt150476
IRS990/OtherExpensesGrp/ProgramServicesAmt212394
IRS990/OtherExpensesGrp/ProgramServicesAmt36839
IRS990/OtherExpensesGrp/TotalAmt0111392
IRS990/OtherExpensesGrp/TotalAmt156084
IRS990/OtherExpensesGrp/TotalAmt213771
IRS990/OtherExpensesGrp/TotalAmt37599
IRS990/OtherLiabilitiesGrp/BOYAmt0859
IRS990/OtherLiabilitiesGrp/EOYAmt010780
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0110028
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0990247
IRS990/OtherSalariesAndWagesGrp/TotalAmt01100275
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09690
IRS990/PayrollTaxesGrp/ProgramServicesAmt087214
IRS990/PayrollTaxesGrp/TotalAmt096904
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0141
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01270
IRS990/PensionPlanContributionsGrp/TotalAmt01411
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07029
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07945
IRS990/PrincipalOfficerNm0MARY FLANNER
IRS990/PriorPeriodAdjustmentsAmt0-4
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01874903
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01874903
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt035532
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0103
IRS990/PYOtherExpensesAmt0441364
IRS990/PYOtherRevenueAmt08652
IRS990/PYProgramServiceRevenueAmt01789044
IRS990/PYRevenuesLessExpensesAmt010045
IRS990/PYSalariesCompEmpBnftPaidAmt01381922
IRS990/PYTotalExpensesAmt01823286
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01833331
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt013442
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01875058
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056542
IRS990/SavingsAndTempCashInvstGrp/EOYAmt069169
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02305
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039646
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041951
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt046106
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0141181
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0187287
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010780
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048411
IRS990ScheduleD/TotalLiabilityAmt010780
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS LISTED IN OUR BROCHURES AND ON OUR WEBSITE, AS WELL AS ON OUR TUITION CONTRACT. IT IS ALSO PUBLISHED IN THE NEWSPAPER ANNUALLY THROUGH 4-C'S WITH OUR NAME LISTED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES GRANTS FROM THE STATE OF WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION. THE FUNDS ARE USED TO SUPPORT THE SCHOOL'S EXEMPT PURPOSE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6-EXPLANATION OF AID OR ASSISTANCE FROM GOVERNMENTAL AGENC
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS REVIEWED AT A BOARD MEETING BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPENSATION OF EMPLOYEES OF THE ORGANIZATION IS REVIEWED AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0259636
IRS990/TotalAssetsEOYAmt0269068
IRS990/TotalAssetsGrp/BOYAmt0259636
IRS990/TotalAssetsGrp/EOYAmt0269068
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt043661
IRS990/TotalEmployeeCnt097
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0190889
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01717992
IRS990/TotalFunctionalExpensesGrp/TotalAmt01908881
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0147617
IRS990/TotalLiabilitiesEOYAmt0143611
IRS990/TotalLiabilitiesGrp/BOYAmt0147617
IRS990/TotalLiabilitiesGrp/EOYAmt0143611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0112019
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0125457
IRS990/TotalOtherCompensationAmt06216
IRS990/TotalProgramServiceExpensesAmt01717992
IRS990/TotalProgramServiceRevenueAmt01874903
IRS990/TotalReportableCompFromOrgAmt075423
IRS990/TotalRevenueGrp/ExclusionAmt03604

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.89$1.86$2.03$2.57$2.38$0.18
2023Detailed filing. Detailed filing data is available for this year.$3.75$1.91$1.85$2.65$2.29$0.36
2022Detailed filing. Detailed filing data is available for this year.$3.69$2.01$1.69$2.73$2.33$0.40
2021Detailed filing. Detailed filing data is available for this year.$3.50$2.41$1.09$2.50$2.08$0.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$2.45$0.67$1.87$2.04$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.97$2.13$0.84$2.20$2.09$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.89$2.16$0.72$2.16$1.97$0.19
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.79$2.26$0.54$1.98$1.94$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.15$0.49$2.29$1.98$0.31
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.15$0.18$1.94$1.89$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.14$0.13$1.92$1.91$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.15$0.11$1.83$1.82$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.13$0.10$1.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.13$0.10$1.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.19$0.09$1.62