Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 6.5% of source-year revenue.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $579,478 | $247,833 | $827,311 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jennifer Bilderback | Administrative Director | FT | $61,819 | $9,478 | $71,297 |
| Joanna Sutherland | Business Manager | PT | $6,657 | - | $6,657 |
| Name | Title |
|---|---|
| Paul Tveite | President |
| Adam Payne | Vice President |
| Daniel Kaplan | Director |
| Ellen Franzone | Director |
| Joshua Goldman | Director |
| Liz Duffie | Director |
| Peter Herreid | Director |
| Stephanie Mock | Director |
| Alice Gaber - Secretary Thru | Aug.)/business Manager (beg. Aug.) |
| Michael Huberty | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“Members elect the governing body of the organization.”
“The prepared form 990 is reviewed and approved by the organization's governing body before the return is filed with the irs.”
“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.”
“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.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2502 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19225 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1636 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 24018 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE DAY CARE SERVICES AND CONDUCT RELATED ACTIVITIES. |
| IRS990/AllOtherContributionsAmt | 0 | 6652 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 26 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 234 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1749 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2009 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ALICE GABER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6082493991 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2030 WINNEBAGO ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MADISON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 53704 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 178183 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 92707 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 8646 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 66811 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 25938 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 101395 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 2 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 22 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 7732 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7756 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 85217 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 10979 |
| IRS990/CYOtherExpensesAmt | 0 | 291276 |
| IRS990/CYOtherRevenueAmt | 0 | 126 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 996016 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 11091 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 789971 |
| IRS990/CYTotalExpensesAmt | 0 | 1081247 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 10964 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1092338 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3233 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 18321 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 21554 |
| IRS990/Desc | 0 | BIG 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 32 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 914795 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8346 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 8346 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 9478 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JENNIFER BILDERBACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOANNA SUTHERLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALICE GABER - SECRETARY THRU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL TVEITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ADAM PAYNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL HUBERTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ELLEN FRANZONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STEPHANIE MOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PETER HERREID |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOSHUA GOLDMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LIZ DUFFIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DANIEL KAPLAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 61819 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 6657 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | ADMINISTRATIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BUSINESS MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | AUG.)/BUSINESS MANAGER (BEG. AUG.) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 78565 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1092338 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1679 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1679 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3358 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 16417 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16417 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 3438 |
| IRS990/InterestGrp/TotalAmt | 0 | 3438 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 10979 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10979 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 247833 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 601032 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 579478 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 827311 |
| IRS990/LegalDomicileStateCd | 0 | WI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 126 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 126 |
| IRS990/MissionDesc | 0 | TO PROVIDE HIGH-QUALITY CHILD CARE THAT IS CHILD-CENTERED WITH PLAY-BASED LEARNING EXPERIENCES FOR YOUNG CHILDREN IN A SAFE AND NURTURING ENVIRONMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 458058 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 436966 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 553714 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 564805 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 553714 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 564805 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 18870 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 106930 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 125800 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 906 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11242 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4774 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16922 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1399 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 53072 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 54471 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD/MILK |
| IRS990/OtherExpensesGrp/Desc | 1 | CLASSROOM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | CAMP EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | FIELD TRIPS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 48177 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 21229 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13612 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2324 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48177 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 21229 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13612 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2324 |
| IRS990/OtherRevenueTotalAmt | 0 | 126 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 10884 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 503628 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 514512 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 3350 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1384 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12695 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 94921 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 109000 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 218 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 10375 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10593 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JENNIFER BILDERBACK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CAPITAL ASSESSMENT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 987016 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 9000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 987016 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 9000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 257239 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4825 |
| IRS990/PYOtherExpensesAmt | 0 | 285362 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 871289 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 139826 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 708165 |
| IRS990/PYTotalExpensesAmt | 0 | 993527 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1133353 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 11091 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 996016 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 233423 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 321443 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 85217 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 257239 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 210497 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 333083 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 45989 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 932025 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 10979 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4825 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2918 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1965 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 20687 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 3663034 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.97830 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98550 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 932025 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 85217 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 257239 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 210497 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 333083 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 45989 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 932025 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 952712 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 579478 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 247833 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 827311 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 579478 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS ELECT THE GOVERNING BODY OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE ORGANIZATION'S GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1014274 |
| IRS990/TotalAssetsEOYAmt | 0 | 1020996 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1014274 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1020996 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 85217 |
| IRS990/TotalEmployeeCnt | 0 | 32 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 10964 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 155488 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 914795 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1081247 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 460560 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 456191 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 460560 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 456191 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 553714 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 564805 |
| IRS990/TotalOtherCompensationAmt | 0 | 9478 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 914795 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 996016 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 68476 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 11105 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 996016 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1092338 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1014274 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1020996 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 334 |
| IRS990/TravelGrp/TotalAmt | 0 | 334 |
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