Civic Intelligence

Lnh Employee Child Care Center Ltd

EIN 39-1519609 • 501(c)3 • Elkhorn, WI

Profile

Child care and preschool center

240 E Commerce CourtElkhorn, WI 53121

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.15x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

45th percentile

2.3%

Higher net margin than 45% of similar nonprofits.

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

Top Officer Pay

76th percentile

$126,616

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

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

Asset Growth

51st percentile

3.8%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

30th percentile

-4.1%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Up

$1,229,675

Up $45,266 (+3.8%) from 2023

Liabilities

Down

$311,499

Down $2,056 (-0.7%) from 2023

Net Assets

Up

$918,176

Up $47,322 (+5.4%) from 2023

Revenue

Down

$2,049,318

Down $86,929 (-4.1%) from 2023

Expenses

Down

$2,001,996

Down $16,177 (-0.8%) from 2023

Net Income

Down

$47,322

Down $70,752 (-60%) from 2023

Trend Graphs

Balance Sheet Trend

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

$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

2024

Assets$1,229,675
Liabilities$311,499
Net Assets$918,176

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$2,049,318
Expenses$2,001,996
Net Income$47,322

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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$2,054,301
Mission and Program Overview

Mission

Child care and preschool center

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$870,854$918,176▲ $47,322
Land, Buildings, and Equipment, Net$795,269$840,590▲ $45,321
Cash and Non-Interest-Bearing Accounts$389,140$385,085▼ $4,055
Accounts Receivable-$4,000-
Total Assets$1,184,409$1,229,675▲ $45,266
Liabilities
Mortgage Notes Payable Secured by Investment Property$282,718$237,767▼ $44,951
Deferred Revenue$13,793$61,074▲ $47,281
Accounts Payable and Accrued Expenses$17,044$12,658▼ $4,386
Total Liabilities$313,555$311,499▼ $2,056
Net Assets / Fund Balance
Total Net Assets Fund Balance$870,854$918,176▲ $47,322
Total Liabilities and Net Assets / Fund Balance$1,184,409$1,229,675▲ $45,266

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$404,227$586,879$991,106
Equipment$316,527$263,590$580,117
Other Land Buildings$74,886$16,811$91,697
Land$44,950-$44,950
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tama AdamsPres/exec DirectorFT$126,616$126,616
Debbie NehsVice-presidentFT$97,717$97,717
Kelly WolfeDirectorFT$43,308$43,308

Board Members and Trustees

NameTitle
Adam FarrellDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$225,679
Program Service Revenue
$1,818,152
Investment Income
$147
Other Revenue
$5,340
All Other Contributions
$150,829
Change in Net Assets
$47,322
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,658,537
Other Expenses$343,459
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,443,461--$1,443,461
Payroll Taxes$101,230$5,328-$106,558
Other Employee Benefits$81,791$3,408-$85,199
Occupancy$60,759$3,198-$63,957
Depreciation Depletion$61,889--$61,889
All Other Expenses$45,416--$45,416
Insurance$31,235--$31,235
Office Expenses-$25,941-$25,941
Pension Plan Contributions$21,453$1,866-$23,319
Interest$14,282--$14,282
Other Expenses$11,927--$11,927
Fees for Services Accounting-$3,915-$3,915
Conferences and Meetings$2,979$745-$3,724
Total Functional Expenses$1,957,595$44,401$0$2,001,996
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,323
Fundraising Direct Expenses$4,983
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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

The president of the organization reviews the form 990 before it is filed and reports summary results of it to the other board members.

Filing and Contact Details

Filer

Filer Name
Lhn Employee Child Care Center Ltd
EIN
39-1519609
Phone
2627238391
Address
240 E COMMERCE COURT, ELKHORN, WI 53121

Signing Officer

Name
Tama Adams
Title
Presidentexecutive Director
Phone
2627238391
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tama Adams
Formed
1985
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
1
Employees
48

Preparer

Firm
Patrick W Romenesko Sc
Address
PO BOX 508, LAKE GENEVA, WI 53147
Preparer
Patrick W Romenesko
Phone
2622480220
Raw XML Appendix372 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.

Path#Value
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IRS990/DeferredRevenueGrp/BOYAmt013793
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/IRPDocumentCnt00
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS NONDISCRIMINATION POLICY IS INCLUDED IN ITS PROMOTIONAL AND REGISTRATION MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECIEVES STATE CHILD VOUCHER ASSISTANCE PAYMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT OF THE ORGANIZATION REVIEWS THE FORM 990 BEFORE IT IS FILED AND REPORTS SUMMARY RESULTS OF IT TO THE OTHER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
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IRS990/USAddress/CityNm0ELKHORN
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMA ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENTEXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02627238391
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LHN EMPLOYEE CHILD CARE CENTER LTD
ReturnHeader/Filer/BusinessNameControlTxt0LHNE
ReturnHeader/Filer/EIN0391519609
ReturnHeader/Filer/PhoneNum02627238391
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 E COMMERCE COURT
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391763537
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATRICK W ROMENESKO SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 508
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE GENEVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053147
ReturnHeader/PreparerPersonGrp/PhoneNum02622480220
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK W ROMENESKO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-12T01:06:57-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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