Civic Intelligence

Creative Learning Preschool Inc.

990 • Fiscal year 2015 • EIN 39-1287371

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 11, 2016

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

76th percentile

0.45x

Higher debt load relative to assets than 76% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

43rd percentile

0.08x

Higher debt load relative to revenue than 43% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

50th percentile

2.8%

Higher net margin than 50% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

43rd percentile

1.0%

Faster revenue growth than 43% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$325,469

Up $56,401 (+21%) from 2014

Net Assets

Up

$179,193

Up $53,736 (+43%) from 2014

Liabilities

Up

$146,276

Up $2,665 (+1.9%) from 2014

Revenue

Up

$1,942,322

Up $19,999 (+1.0%) from 2014

Expenses

Down

$1,888,586

Down $20,295 (-1.1%) from 2014

Net Income

Up

$53,736

Up $40,294 (+300%) from 2014

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

2015

Assets$325,469
Liabilities$146,276
Net Assets$179,193

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

2015

Revenue$1,942,322
Expenses$1,888,586
Net Income$53,736
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 11, 2016
Return Version
2014v6.0
Gross Receipts
$1,945,087
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$125,457$179,193▲ $53,736
Cash and Non-Interest-Bearing Accounts$106,767$149,706▲ $42,939
Savings and Temporary Cash Investments$69,169$89,330▲ $20,161
Land, Buildings, and Equipment, Net$48,411$41,026▼ $7,385
Accounts Receivable$36,776$25,256▼ $11,520
Pledges and Grants Receivable-$14,950-
Prepaid Expenses and Deferred Charges$7,945$5,201▼ $2,744
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$269,068$325,469▲ $56,401
Liabilities
Accounts Payable and Accrued Expenses$109,464$113,338▲ $3,874
Deferred Revenue$23,367$24,869▲ $1,502
Other Liabilities$10,780$8,069▼ $2,711
Total Liabilities$143,611$146,276▲ $2,665
Net Assets / Fund Balance
Total Net Assets Fund Balance$125,457$179,193▲ $53,736
Total Liabilities and Net Assets / Fund Balance$269,068$325,469▲ $56,401

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$38,421$155,476$193,897
Equipment$2,605$40,819$43,424
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian OlsonPresident
Dan RolfsVice President
Andrea FarrellDirector
Heather StouderDirector
Janine WachterDirector
Kelly SmithbackDirector
Meg HamelDirector
Milda AksamitauskasDirector
Jennifer MuellerSecretary
Rachel ShikoskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$66,957
Program Service Revenue
$1,872,638
Investment Income
$161
Other Revenue
$2,566
All Other Contributions
$41,484
Change in Net Assets
$53,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,411,655
Other Expenses$476,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,027,781$31,787-$1,059,568
Occupancy$195,557$21,729-$217,286
Other Employee Benefits$152,239$16,915-$169,154
Payroll Taxes$90,642$9,581-$100,223
Current Officers, Directors, Trustees, and Key Employees$4,067$77,282-$81,349
Insurance$22,763$2,529-$25,292
All Other Expenses$17,599$1,955-$19,554
Depreciation Depletion$13,466$1,496-$14,962
Fees for Services Other$10,134$1,126-$11,260
Office Expenses$8,149$906-$9,055
Other Expenses$5,182$576-$5,758
Fees for Services Accounting-$1,975-$1,975
Pension Plan Contributions$1,225$136-$1,361
Total Functional Expenses$1,703,415$185,171$0$1,888,586
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,253
Fundraising Direct Expenses$1,664
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$8,069
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

Filer Name
Creative Learning Preschool
EIN
39-1287371
Phone
6082589811
Address
105 S BUTLER STREET, MADISON, WI 53703

Signing Officer

Name
Mary Flanner
Title
Executive Director
Phone
6082589811
Signed
2016-01-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Flanner
Formed
1977
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
10
Employees
98
Volunteers
95

Preparer

Firm
Honkamp Krueger & Co Pc
Address
251 PROGRESS WAY SUITE 200, WAUNAKEE, WI 53597
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/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09581
IRS990/PayrollTaxesGrp/ProgramServicesAmt090642
IRS990/PayrollTaxesGrp/TotalAmt0100223
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0136
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01225
IRS990/PensionPlanContributionsGrp/TotalAmt01361
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt014950
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07945
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05201
IRS990/PrincipalOfficerNm0MARY FLANNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01872638
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01872638
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt043661
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0127
IRS990/PYOtherExpensesAmt0474442
IRS990/PYOtherRevenueAmt03632
IRS990/PYProgramServiceRevenueAmt01874903
IRS990/PYRevenuesLessExpensesAmt013442
IRS990/PYSalariesCompEmpBnftPaidAmt01434439
IRS990/PYTotalExpensesAmt01908881
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01922323
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt053736
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01872615
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt069169
IRS990/SavingsAndTempCashInvstGrp/EOYAmt089330
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/BookValueAmt02605
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040819
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043424
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038421
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0155476
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0193897
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08069
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041026
IRS990ScheduleD/TotalLiabilityAmt08069
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/FormAndLineReferenceDesc1LINE 6 - EXPLANATION OF AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY
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/TotalAssetsBOYAmt0269068
IRS990/TotalAssetsEOYAmt0325469
IRS990/TotalAssetsGrp/BOYAmt0269068
IRS990/TotalAssetsGrp/EOYAmt0325469
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt066957
IRS990/TotalEmployeeCnt098
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0185171
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01703415
IRS990/TotalFunctionalExpensesGrp/TotalAmt01888586
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0143611
IRS990/TotalLiabilitiesEOYAmt0146276
IRS990/TotalLiabilitiesGrp/BOYAmt0143611
IRS990/TotalLiabilitiesGrp/EOYAmt0146276
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0125457
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0179193
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01703415
IRS990/TotalProgramServiceRevenueAmt01872638
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01872615
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01942322
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt095
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0269068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0325469
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0105 S BUTLER STREET
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053703
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.CREATIVELEARNINGPRESCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY FLANNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR

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