Civic Intelligence

Big Oak Child Care Center Inc

EIN 39-1598388 • 501(c)3 • Madison, WI

Profile

To provide child-centered, play-based learning experiences for young children in a safe and nurturing environment.

2030 Winnebago StMadison, WI 53704

bigoakchildcare.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.45x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.42x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

42nd percentile

1.0%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

55th percentile

$71,297

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

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

Asset Growth

41st percentile

0.7%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

31st percentile

-3.6%

Faster revenue growth than 31% of similar nonprofits.

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

Assets

Up

$1,020,996

Up $6,722 (+0.7%) from 2023

Liabilities

Down

$456,191

Down $4,369 (-0.9%) from 2023

Net Assets

Up

$564,805

Up $11,091 (+2.0%) from 2023

Revenue

Down

$1,092,338

Down $41,015 (-3.6%) from 2023

Expenses

Up

$1,081,247

Up $87,720 (+8.8%) from 2023

Net Income

Down

$11,091

Down $128,735 (-92%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $282,322Liabilities 2011: $22,549Net Assets 2011: $259,7732011Assets 2012: $299,601Liabilities 2012: $10,428Net Assets 2012: $289,1732012Assets 2013: $341,166Liabilities 2013: $0Net Assets 2013: $341,1662013Assets 2014: $816,068Liabilities 2014: $446,640Net Assets 2014: $369,4282014Assets 2015: $881,696Liabilities 2015: $488,576Net Assets 2015: $393,1202015Assets 2016: $881,896Liabilities 2016: $476,321Net Assets 2016: $405,5752016Assets 2017: $887,250Liabilities 2017: $463,477Net Assets 2017: $423,7732017Assets 2018: $911,486Liabilities 2018: $459,813Net Assets 2018: $451,6732018Assets 2019: $892,549Liabilities 2019: $442,416Net Assets 2019: $450,1332019Assets 2020: $1,006,252Liabilities 2020: $711,896Net Assets 2020: $294,3562020Assets 2021: $859,886Liabilities 2021: $561,510Net Assets 2021: $298,3762021Assets 2022: $964,726Liabilities 2022: $547,364Net Assets 2022: $417,3622022Assets 2023: $1,014,274Liabilities 2023: $460,560Net Assets 2023: $553,7142023Assets 2024: $1,020,996Liabilities 2024: $456,191Net Assets 2024: $564,8052024

Highlighted filing

2024

Assets$1,020,996
Liabilities$456,191
Net Assets$564,805

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $510,454Expenses 2011: $486,129Net Income 2011: $24,3252011Revenue 2012: $533,593Expenses 2012: $513,473Net Income 2012: $20,1202012Revenue 2013: $572,182Expenses 2013: $538,840Net Income 2013: $33,3422013Revenue 2014: $601,144Expenses 2014: $576,495Net Income 2014: $24,6492014Revenue 2015: $593,744Expenses 2015: $566,213Net Income 2015: $27,5312015Revenue 2016: $635,321Expenses 2016: $622,140Net Income 2016: $13,1812016Revenue 2017: $678,058Expenses 2017: $661,854Net Income 2017: $16,2042017Revenue 2018: $689,839Expenses 2018: $665,631Net Income 2018: $24,2082018Revenue 2019: $698,471Expenses 2019: $698,096Net Income 2019: $3752019Revenue 2020: $522,510Expenses 2020: $689,412Net Income 2020: -$166,9022020Revenue 2021: $866,177Expenses 2021: $743,964Net Income 2021: $122,2132021Revenue 2022: $1,001,369Expenses 2022: $867,772Net Income 2022: $133,5972022Revenue 2023: $1,133,353Expenses 2023: $993,527Net Income 2023: $139,8262023Revenue 2024: $1,092,338Expenses 2024: $1,081,247Net Income 2024: $11,0912024

Highlighted filing

2024

Revenue$1,092,338
Expenses$1,081,247
Net Income$11,091

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.46$0.56$1.09$1.08$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.46$0.55$1.13$0.99$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.55$0.42$1.00$0.87$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.56$0.30$0.87$0.74$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.71$0.29$0.52$0.69$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.44$0.45$0.70$0.70$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.46$0.45$0.69$0.67$0.02
2017Summary only. Only limited summary data is available for this year.$0.89$0.46$0.42$0.68$0.66$0.02
2016Summary only. Only limited summary data is available for this year.$0.88$0.48$0.41$0.64$0.62$0.01
2015Summary only. Only limited summary data is available for this year.$0.88$0.49$0.39$0.59$0.57$0.03
2014Summary only. Only limited summary data is available for this year.$0.82$0.45$0.37$0.60$0.58$0.02
2013Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$0.57$0.54$0.03
2012Summary only. Only limited summary data is available for this year.$0.30$0.01$0.29$0.53$0.51$0.02
2011Summary only. Only limited summary data is available for this year.$0.28$0.02$0.26$0.51$0.49$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,092,338
Mission and Program Overview

Mission

To provide child-centered, play-based learning experiences for young children in a safe and nurturing environment.

To provide day care services and conduct related activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$601,032$579,478▼ $21,554
Savings and Temporary Cash Investments$233,423$321,443▲ $88,020
Cash and Non-Interest-Bearing Accounts$178,183$92,707▼ $85,476
Accounts Receivable$1,636$24,018▲ $22,382
Other Notes and Loans Receivable, Net$0$3,350▲ $3,350
Total Assets$1,014,274$1,020,996▲ $6,722
Liabilities
Mortgage Notes Payable Secured by Investment Property$458,058$436,966▼ $21,092
Accounts Payable and Accrued Expenses$2,502$19,225▲ $16,723
Total Liabilities$460,560$456,191▼ $4,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$553,714$564,805▲ $11,091
Total Net Assets Fund Balance$553,714$564,805▲ $11,091
Total Liabilities and Net Assets / Fund Balance$1,014,274$1,020,996▲ $6,722

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$579,478$247,833$827,311
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer BilderbackAdministrative DirectorFT$61,819$9,478$71,297
Joanna SutherlandBusiness ManagerPT$6,657-$6,657

Board Members and Trustees

NameTitle
Paul TveitePresident
Adam PayneVice President
Daniel KaplanDirector
Ellen FranzoneDirector
Joshua GoldmanDirector
Liz DuffieDirector
Peter HerreidDirector
Stephanie MockDirector
Alice Gaber - Secretary ThruAug.)/business Manager (beg. Aug.)
Michael HubertyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,217
Program Service Revenue
$996,016
Investment Income
$10,979
Other Revenue
$126
All Other Contributions
$6,652
Change in Net Assets
$11,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$789,971
Other Expenses$291,276
Total Fundraising Expense$10,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$503,628$10,884-$514,512
Occupancy$106,930$18,870-$125,800
Payroll Taxes$94,921$12,695$1,384$109,000
Current Officers, Directors, Trustees, and Key Employees$25,938$66,811$8,646$101,395
Other Employee Benefits$53,072$1,399-$54,471
Depreciation Depletion$18,321$3,233-$21,554
Office Expenses$4,774$11,242$906$16,922
Insurance-$16,417-$16,417
Pension Plan Contributions$10,375$218-$10,593
Fees for Services Other-$8,346-$8,346
Conferences and Meetings$7,732$22$2$7,756
Interest-$3,438-$3,438
Information Technology$1,679$1,679-$3,358
Other Expenses$2,324--$2,324
All Other Expenses$1,749$234$26$2,009
Travel$334--$334
Total Functional Expenses$914,795$155,488$10,964$1,081,247
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 6

The members of the corporation (the "members") shall be the parents or legal guardians of the children currently enrolled at the big oak child care center (the "center") and all current employees of the corporation.

Form 990, Part VI, Section A, Line 7A

Members elect the governing body of the organization.

Form 990, Part VI, Section B, Line 11B

The prepared form 990 is reviewed and approved by the organization's governing body before the return is filed with the irs.

Form 990, Part VI, Section B, Line 12C

A new director upon joining the board or a new management/administrative staff (or other employee) upon employment with big oak child care center shall review the conflict of interest policy and make appropriate disclosures in a signed statement. In addition, each director or employee shall review and make any necessary disclosures annually. The minutes of the board meetings shall contain any conflict of interest disclosure and/or determination, including naming those involved and all related discussions, investigations and actions. After disclosure and discussion between the interested person and the board, the person shall not be present while the remaining board members further discuss and vote to determine if a conflict of interest exists.

Form 990, Part VI, Section B, Line 15

In determining an offer for the hiring of the administrative director, the hiring committee used data collected by 4-cs. The organization also pulled data to compare education and experience and then the committee made a fiscally sound offer to the administrative director. This was last performed in 2021. In determining an offer for the hiring of the business manager, the hiring committee used data on compensations paid to similarly qualified persons in functionally comparable positions. This was last performed in 2024.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Big Oak Child Care Center Inc
EIN
39-1598388
Phone
6082493991
Address
2030 WINNEBAGO ST, MADISON, WI 53704

Signing Officer

Name
Jennifer Bilderback
Title
Administrative Director
Phone
6082493991
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Bilderback
Formed
1987
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
32
Volunteers
10

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Jason Stephens CPA
Phone
6082744020
Raw XML AppendixShowing 400 of 441 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/Desc0BIG OAK RECOGNIZES THE IMPORTANCE OF PLAY IN THE LEARNING PROCESS FOR YOUNG CHILDREN. PLAY IS THE BASIS FOR LEARNING IN OUR PROGRAMS. BIG OAK WORKS TO EMPOWER CHILDREN, PROMOTE INDIVIDUALITY, AND DEVELOP STRONG PARTNERSHIPS WITH FAMILIES WHILE CREATING AN ENVIRONMENT THAT HELPS YOUNG CHILDREN ATTAIN PHYSICAL, COGNITIVE, SOCIAL, AND EMOTIONAL ACHIEVEMENTS, PREPARING THEM FOR THE NEXT STEP IN LIFE.EACH CHILD BRINGS TO BIG OAK A HISTORY OF LIFE EXPERIENCE AND CULTURAL HERITAGE. PARTNERSHIPS BETWEEN FAMILIES AND THE CENTER ARE ESSENTIAL TO THE GROWTH AND DEVELOPMENT OF THE INDIVIDUAL CHILD. WE STRIVE TO CREATE AND PROMOTE THESE STRONG PARTNERSHIPS WITH FAMILIES AND CREATE A SENSE OF COMMUNITY THAT IS THOUGHTFUL, WARM AND COMPASSIONATE.THE ORGANIZATION PROVIDED EARLY CHILDHOOD EDUCATION SERVICES TO ABOUT 40 STUDENTS IN OUR STATE LICENSED FACILITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0ADMINISTRATIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt2AUG.)/BUSINESS MANAGER (BEG. AUG.)
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010979
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0247833
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0601032
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0579478
IRS990/LandBldgEquipCostOrOtherBssAmt0827311
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0126
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0126
IRS990/MissionDesc0TO PROVIDE HIGH-QUALITY CHILD CARE THAT IS CHILD-CENTERED WITH PLAY-BASED LEARNING EXPERIENCES FOR YOUNG CHILDREN IN A SAFE AND NURTURING ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0458058
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0436966
IRS990/NetAssetsOrFundBalancesBOYAmt0553714
IRS990/NetAssetsOrFundBalancesEOYAmt0564805
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0553714
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0564805
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018870
IRS990/OccupancyGrp/ProgramServicesAmt0106930
IRS990/OccupancyGrp/TotalAmt0125800
IRS990/OfficeExpensesGrp/FundraisingAmt0906
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011242
IRS990/OfficeExpensesGrp/ProgramServicesAmt04774
IRS990/OfficeExpensesGrp/TotalAmt016922
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01399
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt053072
IRS990/OtherEmployeeBenefitsGrp/TotalAmt054471
IRS990/OtherExpensesGrp/Desc0FOOD/MILK
IRS990/OtherExpensesGrp/Desc1CLASSROOM EXPENSES
IRS990/OtherExpensesGrp/Desc2CAMP EXPENSES
IRS990/OtherExpensesGrp/Desc3FIELD TRIPS
IRS990/OtherExpensesGrp/ProgramServicesAmt048177
IRS990/OtherExpensesGrp/ProgramServicesAmt121229
IRS990/OtherExpensesGrp/ProgramServicesAmt213612
IRS990/OtherExpensesGrp/ProgramServicesAmt32324
IRS990/OtherExpensesGrp/TotalAmt048177
IRS990/OtherExpensesGrp/TotalAmt121229
IRS990/OtherExpensesGrp/TotalAmt213612
IRS990/OtherExpensesGrp/TotalAmt32324
IRS990/OtherRevenueTotalAmt0126
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010884
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0503628
IRS990/OtherSalariesAndWagesGrp/TotalAmt0514512
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt03350
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01384
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012695
IRS990/PayrollTaxesGrp/ProgramServicesAmt094921
IRS990/PayrollTaxesGrp/TotalAmt0109000
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0218
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010375
IRS990/PensionPlanContributionsGrp/TotalAmt010593
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JENNIFER BILDERBACK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1CAPITAL ASSESSMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0987016
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0987016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0257239
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04825
IRS990/PYOtherExpensesAmt0285362
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0871289
IRS990/PYRevenuesLessExpensesAmt0139826
IRS990/PYSalariesCompEmpBnftPaidAmt0708165
IRS990/PYTotalExpensesAmt0993527
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01133353
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt011091
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0996016
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0233423
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0321443
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt085217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0257239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0210497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0333083
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt045989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0932025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010979
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04825
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01965
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt020687
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03663034
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97830
IRS990ScheduleA/PublicSupportPY170Pct00.98550
IRS990ScheduleA/PublicSupportTotal170Amt0932025
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt085217
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0257239
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0210497
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0333083
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt045989
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0932025
IRS990ScheduleA/TotalSupportAmt0952712
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/BuildingsGrp/BookValueAmt0579478
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0247833
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0827311
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0579478
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE CORPORATION (THE "MEMBERS") SHALL BE THE PARENTS OR LEGAL GUARDIANS OF THE CHILDREN CURRENTLY ENROLLED AT THE BIG OAK CHILD CARE CENTER (THE "CENTER") AND ALL CURRENT EMPLOYEES OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE GOVERNING BODY OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE ORGANIZATION'S GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A NEW DIRECTOR UPON JOINING THE BOARD OR A NEW MANAGEMENT/ADMINISTRATIVE STAFF (OR OTHER EMPLOYEE) UPON EMPLOYMENT WITH BIG OAK CHILD CARE CENTER SHALL REVIEW THE CONFLICT OF INTEREST POLICY AND MAKE APPROPRIATE DISCLOSURES IN A SIGNED STATEMENT. IN ADDITION, EACH DIRECTOR OR EMPLOYEE SHALL REVIEW AND MAKE ANY NECESSARY DISCLOSURES ANNUALLY. THE MINUTES OF THE BOARD MEETINGS SHALL CONTAIN ANY CONFLICT OF INTEREST DISCLOSURE AND/OR DETERMINATION, INCLUDING NAMING THOSE INVOLVED AND ALL RELATED DISCUSSIONS, INVESTIGATIONS AND ACTIONS. AFTER DISCLOSURE AND DISCUSSION BETWEEN THE INTERESTED PERSON AND THE BOARD, THE PERSON SHALL NOT BE PRESENT WHILE THE REMAINING BOARD MEMBERS FURTHER DISCUSS AND VOTE TO DETERMINE IF A CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN DETERMINING AN OFFER FOR THE HIRING OF THE ADMINISTRATIVE DIRECTOR, THE HIRING COMMITTEE USED DATA COLLECTED BY 4-CS. THE ORGANIZATION ALSO PULLED DATA TO COMPARE EDUCATION AND EXPERIENCE AND THEN THE COMMITTEE MADE A FISCALLY SOUND OFFER TO THE ADMINISTRATIVE DIRECTOR. THIS WAS LAST PERFORMED IN 2021. IN DETERMINING AN OFFER FOR THE HIRING OF THE BUSINESS MANAGER, THE HIRING COMMITTEE USED DATA ON COMPENSATIONS PAID TO SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS. THIS WAS LAST PERFORMED IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01014274
IRS990/TotalAssetsEOYAmt01020996
IRS990/TotalAssetsGrp/BOYAmt01014274
IRS990/TotalAssetsGrp/EOYAmt01020996
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt085217
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010964
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0155488
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0914795
IRS990/TotalFunctionalExpensesGrp/TotalAmt01081247
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0460560
IRS990/TotalLiabilitiesEOYAmt0456191
IRS990/TotalLiabilitiesGrp/BOYAmt0460560
IRS990/TotalLiabilitiesGrp/EOYAmt0456191
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0553714
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0564805
IRS990/TotalOtherCompensationAmt09478
IRS990/TotalProgramServiceExpensesAmt0914795
IRS990/TotalProgramServiceRevenueAmt0996016
IRS990/TotalReportableCompFromOrgAmt068476
IRS990/TotalRevenueGrp/ExclusionAmt011105
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0996016
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01092338
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01014274
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01020996
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0334
IRS990/TravelGrp/TotalAmt0334

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