Civic Intelligence

Lakelands Little Learners

990 • Fiscal year 2013 • EIN 39-1519609

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

240 E Commerce CourtElkhorn, WI 53121

(262) 723-8391

Siviq Scores

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

Liabilities / Assets

88th percentile

0.83x

Higher debt load relative to assets than 88% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.42x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

27th percentile

-5.5%

Higher net margin than 27% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

67th percentile

$85,475

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

22nd percentile

-4.5%

Faster asset growth than 22% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

31st percentile

-3.6%

Faster revenue growth than 31% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$732,032

Down $34,511 (-4.5%) from 2012

Net Assets

Down

$121,734

Down $79,690 (-40%) from 2012

Liabilities

Up

$610,298

Up $45,179 (+8.0%) from 2012

Revenue

Down

$1,439,326

Down $54,345 (-3.6%) from 2012

Expenses

Up

$1,519,016

Up $34,346 (+2.3%) from 2012

Net Income

Down

-$79,690

Down $88,691 (-985%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $733,770Liabilities 2010: $642,828Net Assets 2010: $90,9422010Assets 2011: $796,505Liabilities 2011: $604,082Net Assets 2011: $192,4232011Assets 2012: $766,543Liabilities 2012: $565,119Net Assets 2012: $201,4242012Assets 2013: $732,032Liabilities 2013: $610,298Net Assets 2013: $121,7342013Assets 2014: $660,592Liabilities 2014: $529,639Net Assets 2014: $130,9532014Assets 2015: $768,340Liabilities 2015: $548,993Net Assets 2015: $219,3472015Assets 2016: $752,864Liabilities 2016: $509,751Net Assets 2016: $243,1132016Assets 2017: $748,263Liabilities 2017: $509,080Net Assets 2017: $239,1832017Assets 2018: $722,659Liabilities 2018: $480,687Net Assets 2018: $241,9722018Assets 2019: $845,873Liabilities 2019: $653,175Net Assets 2019: $192,6982019Assets 2020: $862,184Liabilities 2020: $664,617Net Assets 2020: $197,5672020Assets 2021: $1,022,403Liabilities 2021: $606,278Net Assets 2021: $416,1252021Assets 2022: $1,207,775Liabilities 2022: $454,995Net Assets 2022: $752,7802022Assets 2023: $1,184,409Liabilities 2023: $313,555Net Assets 2023: $870,8542023Assets 2024: $1,229,675Liabilities 2024: $311,499Net Assets 2024: $918,1762024

Highlighted filing

2013

Assets$732,032
Liabilities$610,298
Net Assets$121,734

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,164,0072010Expenses 2011: $1,290,0142011Revenue 2012: $1,493,671Expenses 2012: $1,484,670Net Income 2012: $9,0012012Revenue 2013: $1,439,326Expenses 2013: $1,519,016Net Income 2013: -$79,6902013Revenue 2014: $1,585,425Expenses 2014: $1,576,206Net Income 2014: $9,2192014Revenue 2015: $1,649,766Expenses 2015: $1,561,372Net Income 2015: $88,3942015Revenue 2016: $1,612,657Expenses 2016: $1,588,891Net Income 2016: $23,7662016Revenue 2017: $1,617,406Expenses 2017: $1,621,336Net Income 2017: -$3,9302017Revenue 2018: $1,646,508Expenses 2018: $1,643,719Net Income 2018: $2,7892018Revenue 2019: $1,630,125Expenses 2019: $1,679,399Net Income 2019: -$49,2742019Revenue 2020: $1,571,934Expenses 2020: $1,567,065Net Income 2020: $4,8692020Revenue 2021: $1,786,911Expenses 2021: $1,568,353Net Income 2021: $218,5582021Revenue 2022: $2,147,565Expenses 2022: $1,896,066Net Income 2022: $251,4992022Revenue 2023: $2,136,247Expenses 2023: $2,018,173Net Income 2023: $118,0742023Revenue 2024: $2,049,318Expenses 2024: $2,001,996Net Income 2024: $47,3222024

Highlighted filing

2013

Revenue$1,439,326
Expenses$1,519,016
Net Income-$79,690
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.1
Gross Receipts
$1,444,334
Mission and Program Overview

Mission

Child care and preschool center

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$629,227$604,738▼ $24,489
Rtn Earn Endowment Incm Other Fnds$201,424$121,734▼ $79,690
Accounts Receivable$72,095$89,912▲ $17,817
Cash and Non-Interest-Bearing Accounts$32,645$27,329▼ $5,316
Savings and Temporary Cash Investments$23,046--
Total Assets$766,543$732,032▼ $34,511
Other Assets Total$9,530$10,053▲ $523
Liabilities
Mortgage Notes Payable Secured by Investment Property$532,211$510,340▼ $21,871
Deferred Revenue$29,381$58,642▲ $29,261
Accounts Payable and Accrued Expenses$3,527$41,316▲ $37,789
Total Liabilities$565,119$610,298▲ $45,179
Net Assets / Fund Balance
Total Net Assets Fund Balance$201,424$121,734▼ $79,690
Total Liabilities and Net Assets / Fund Balance$766,543$732,032▼ $34,511

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$542,152$329,971$872,123
Equipment$17,616$111,523$129,139
Land$44,950-$44,950
Other Land Buildings$20$1,064$1,084
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tama AdamsPres/executive DirectorFT$85,475$85,475
Debra NehsVice PresidentFT$51,011$51,011
Mike ShorTreasurerFT$29,637$29,637

Board Members and Trustees

NameTitle
Kelly AdkinsDirector
Jennifer BoxSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,438,164
Investment Income
$53
Other Revenue
$1,109
Change in Net Assets
$-79,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,232,758
Other Expenses$286,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$887,279$0$0$887,279
Current Officers, Directors, Trustees, and Key Employees$166,123$0$0$166,123
Payroll Taxes$105,117$0$0$105,117
All Other Expenses$79,377$9,530$0$88,907
Other Employee Benefits$49,349$0$0$49,349
Interest$28,779$0$0$28,779
Depreciation Depletion$26,814$0$0$26,814
Pension Plan Contributions$24,890$0$0$24,890
Other Expenses$24,619$0$0$24,619
Occupancy$20,059$0$0$20,059
Office Expenses$0$14,095$0$14,095
Conferences and Meetings$4,578$0$0$4,578
Fees for Services Management$0$1,445$0$1,445
Fees for Services Accounting$0$1,170$0$1,170
Advertising$0$1,010$0$1,010
Travel$222$0$0$222
Total Functional Expenses$1,491,766$27,250$0$1,519,016
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,117
Fundraising Direct Expenses$5,008
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
Yes
Audit committee
Yes
Backup withholding compliance
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
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
Filing and Contact Details

Filer

EIN
39-1519609
Phone
2627238391

Signing Officer

Name
Tama Adams
Title
President/executive Director
Phone
2627238391
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tama Adams
Formed
1985
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
2
Employees
66
Volunteers
4

Preparer

Preparer
Patrick Romenesko
Phone
2622480220
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The officers of the organization review the

Pt VI, Line 11B

Form 990 before it is filed.

Pt VI, Line 19

All documents of the organization are

Pt VI, Line 19

AVAILABLE UPON REQUEST.

Form 990EZ, Part I, Line 8

Collection interest and fees

Form 990EZ, Part I, Line 16

Advertising office expense travel staff training meals telephone employee physicals insurance licensing fees credit card fees equipment rental & maintenance supplies bad debt expense miscellaneous interest expense

Form 990EZ, Part II, Line 24

Accounts receivable prepaid expenses employee advances debt issuance costs

Form 990EZ, Part II, Line 26

Accounts payable deferred revenue mortgage payable

Form 990, Part IX, Line 24F

Special events/activities 4454. 4454. 0. 0. Van and bus expense 2100. 2100. 0. 0. Repairs and maintenance 32139. 32139. 0. 0. Supplies 2391. 2391. 0. 0. Bad debt expense 1506. 1506. 0. 0. Licenses 1185. 1185. 0. 0. Debt issuance amortization 9530. 0. 9530. 0. Classroom/center materials 34314. 34314. 0. 0. Cleaning supplies 1288. 1288. 0. 0.

Raw XML AppendixShowing 400 of 423 raw XML fields

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/PYTotalRevenueAmt01493671
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-79690
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01438217
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0201424
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0121734
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023046
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0542152
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0329971
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0872123
IRS990ScheduleD/EquipmentGrp/BookValueAmt017616
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111523
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0129139
IRS990ScheduleD/LandGrp/BookValueAmt044950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt044950
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01064
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01084
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0604738
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATION POLICY IS INCLUDED IN ITS PROMOTIONAL AND REGISTRATION MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS OF THE ORGANIZATION REVIEW THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS OF THE ORGANIZATION ARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COLLECTION INTEREST AND FEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADVERTISING OFFICE EXPENSE TRAVEL STAFF TRAINING MEALS TELEPHONE EMPLOYEE PHYSICALS INSURANCE LICENSING FEES CREDIT CARD FEES EQUIPMENT RENTAL & MAINTENANCE SUPPLIES BAD DEBT EXPENSE MISCELLANEOUS INTEREST EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ACCOUNTS RECEIVABLE PREPAID EXPENSES EMPLOYEE ADVANCES DEBT ISSUANCE COSTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ACCOUNTS PAYABLE DEFERRED REVENUE MORTGAGE PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SPECIAL EVENTS/ACTIVITIES 4454. 4454. 0. 0. VAN AND BUS EXPENSE 2100. 2100. 0. 0. REPAIRS AND MAINTENANCE 32139. 32139. 0. 0. SUPPLIES 2391. 2391. 0. 0. BAD DEBT EXPENSE 1506. 1506. 0. 0. LICENSES 1185. 1185. 0. 0. DEBT ISSUANCE AMORTIZATION 9530. 0. 9530. 0. CLASSROOM/CENTER MATERIALS 34314. 34314. 0. 0. CLEANING SUPPLIES 1288. 1288. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0766543
IRS990/TotalAssetsEOYAmt0732032
IRS990/TotalAssetsGrp/BOYAmt0766543
IRS990/TotalAssetsGrp/EOYAmt0732032
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt066
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027250
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01491766
IRS990/TotalFunctionalExpensesGrp/TotalAmt01519016
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0565119
IRS990/TotalLiabilitiesEOYAmt0610298
IRS990/TotalLiabilitiesGrp/BOYAmt0565119
IRS990/TotalLiabilitiesGrp/EOYAmt0610298
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0201424
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121734
IRS990/TotalProgramServiceExpensesAmt01491766
IRS990/TotalProgramServiceRevenueAmt01438164
IRS990/TotalReportableCompFromOrgAmt0166123
IRS990/TotalRevenueGrp/ExclusionAmt01109
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01438217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01439326
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0766543
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0732032
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0222
IRS990/TravelGrp/TotalAmt0222
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10240 E COMMERCE CT
IRS990/USAddress/City0ELKHORN
IRS990/USAddress/State0WI
IRS990/USAddress/ZIPCode053121
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMA ADAMS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.31$0.92$2.05$2.00$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.31$0.87$2.14$2.02$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.45$0.75$2.15$1.90$0.25
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.02$0.61$0.42$1.79$1.57$0.22
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.66$0.20$1.57$1.57$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.65$0.19$1.63$1.68$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.48$0.24$1.65$1.64$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.51$0.24$1.62$1.62$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.51$0.24$1.61$1.59$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.55$0.22$1.65$1.56$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.53$0.13$1.59$1.58$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.61$0.12$1.44$1.52$0.08
2012Summary only. Only limited summary data is available for this year.$0.77$0.57$0.20$1.49$1.48$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.60$0.19$1.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.64$0.09$1.16