Civic Intelligence

Encompass Early Education and Care Foundation Inc

EIN 39-1914893 • 501(c)3 • Green Bay, WI

Profile

To manage investments and to provide a subsidy for encompass early education and care, inc.

PO Box 1627Green Bay, WI 54301

www.encompasswi.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

97th percentile

85%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,205,777

Up $712,056 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$7,205,777

Up $712,056 (+11%) from 2023

Revenue

Down

$340,023

Down $39,031 (-10%) from 2023

Expenses

Up

$52,346

Up $7,250 (+16%) from 2023

Net Income

Down

$287,677

Down $46,281 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,416,584Liabilities 2010: $0Net Assets 2010: $1,416,5842010Assets 2011: $1,382,306Liabilities 2011: $0Net Assets 2011: $1,382,3062011Assets 2012: $1,497,270Liabilities 2012: $0Net Assets 2012: $1,497,2702012Assets 2013: $2,128,006Liabilities 2013: $0Net Assets 2013: $2,128,0062013Assets 2014: $2,296,333Liabilities 2014: $0Net Assets 2014: $2,296,3332014Assets 2015: $2,342,427Liabilities 2015: $0Net Assets 2015: $2,342,4272015Assets 2016: $2,540,710Liabilities 2016: $0Net Assets 2016: $2,540,7102016Assets 2017: $2,925,883Liabilities 2017: $0Net Assets 2017: $2,925,8832017Assets 2018: $2,791,467Liabilities 2018: $0Net Assets 2018: $2,791,4672018Assets 2019: $4,760,824Liabilities 2019: $0Net Assets 2019: $4,760,8242019Assets 2020: $5,824,586Liabilities 2020: $0Net Assets 2020: $5,824,5862020Assets 2021: $6,491,981Liabilities 2021: $0Net Assets 2021: $6,491,9812021Assets 2022: $5,642,542Liabilities 2022: $0Net Assets 2022: $5,642,5422022Assets 2023: $6,493,721Liabilities 2023: $0Net Assets 2023: $6,493,7212023Assets 2024: $7,205,777Liabilities 2024: $0Net Assets 2024: $7,205,7772024

Highlighted filing

2024

Assets$7,205,777
Liabilities$0
Net Assets$7,205,777

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $53,6582010Revenue 2011: $126,141Expenses 2011: $61,546Net Income 2011: $64,5952011Expenses 2012: $62,1712012Revenue 2013: $580,612Expenses 2013: $63,650Net Income 2013: $516,9622013Revenue 2014: $177,808Expenses 2014: $15,342Net Income 2014: $162,4662014Revenue 2015: $170,608Expenses 2015: $15,239Net Income 2015: $155,3692015Revenue 2016: $258,924Expenses 2016: $15,851Net Income 2016: $243,0732016Revenue 2017: $149,189Expenses 2017: $17,978Net Income 2017: $131,2112017Revenue 2018: $161,715Expenses 2018: $44,330Net Income 2018: $117,3852018Revenue 2019: $1,658,454Expenses 2019: $21,881Net Income 2019: $1,636,5732019Revenue 2020: $563,186Expenses 2020: $26,951Net Income 2020: $536,2352020Revenue 2021: $781,042Expenses 2021: $39,579Net Income 2021: $741,4632021Revenue 2022: $93,663Expenses 2022: $42,565Net Income 2022: $51,0982022Revenue 2023: $379,054Expenses 2023: $45,096Net Income 2023: $333,9582023Revenue 2024: $340,023Expenses 2024: $52,346Net Income 2024: $287,6772024

Highlighted filing

2024

Revenue$340,023
Expenses$52,346
Net Income$287,677

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.21$0.00$7.21$0.34$0.05$0.29
2023Detailed filing. Detailed filing data is available for this year.$6.49$0.00$6.49$0.38$0.05$0.33
2022Detailed filing. Detailed filing data is available for this year.$5.64$0.00$5.64$0.09$0.04$0.05
2021Detailed filing. Detailed filing data is available for this year.$6.49$0.00$6.49$0.78$0.04$0.74
2020Detailed filing. Detailed filing data is available for this year.$5.82$0.00$5.82$0.56$0.03$0.54
2019Detailed filing. Detailed filing data is available for this year.$4.76$0.00$4.76$1.66$0.02$1.64
2018Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$0.16$0.04$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.15$0.02$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.26$0.02$0.24
2015Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$0.17$0.02$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.18$0.02$0.16
2013Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.58$0.06$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.06
2011Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$0.13$0.06$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,259,347
Mission and Program Overview

Mission

To manage investments and to provide a subsidy for encompass early education and care, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,999,088$6,673,110▲ $674,022
Other Notes and Loans Receivable, Net$281,167$259,726▼ $21,441
Savings and Temporary Cash Investments$85,407$184,896▲ $99,489
Accounts Receivable$128,059$88,045▼ $40,014
Total Assets$6,493,721$7,205,777▲ $712,056
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,125,394$6,811,263▲ $685,869
Net Assets With Donor Restrictions$368,327$394,514▲ $26,187
Total Net Assets Fund Balance$6,493,721$7,205,777▲ $712,056
Total Liabilities and Net Assets / Fund Balance$6,493,721$7,205,777▲ $712,056

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$368,327-▲ $26,187-$394,514
2023$337,222-▲ $31,105-$368,327
2022$377,329-▼ $40,107-$337,222
2021$350,630-▲ $26,699-$377,329
2020$316,303-▲ $34,327-$350,630
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joann CotterPresident Until May 2024 Then Ex Officio
Denis HoganMember Until May 2024 Then Vice President
Tom ArndtVice President Until May 2024 Then President
Laura MossakowskiMember
Sue VincentMember
Tim DayMember
Mary MillerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$88,319
Program Service Revenue
$0
Investment Income
$251,679
Other Revenue
$25
All Other Contributions
$6,200
Change in Net Assets
$287,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$52,262-$52,262
Other Expenses-$79-$79
Office Expenses-$5-$5
Total Functional Expenses$0$52,346$0$52,346
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
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The organization's form 990 is reviewed by the encompass early education & care, inc.'s executive director, chief financial officer, and the foundation's board president prior to it being filed.

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

The conflict of interest compliance is reviewed yearly with the board of directors and each board member is asked to fill out a conflict of interest form. Issues that arise are discussed on an as needed basis at the board of directors meetings.

Form 990, Part VI, Section C, Line 19

The organization will make these documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Encompass Early Education & Care
EIN
39-1914893
Phone
9204691236
Address
PO BOX 1627, GREEN BAY, WI 54301

Signing Officer

Name
Tom Arndt
Title
President
Phone
9204691236
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Arndt
Formed
1998
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Hawkins Ash Cpas Llp
Address
500 S SECOND STREET SUITE 200, LA CROSSE, WI 54601
Preparer
Brittany F Leonard
Phone
6087847737
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization's consolidated audit is reviewed by the encompass early education & care, inc.'s executive director, chief financial officer, and the encompass early education & care inc.'s finance committee prior to finalization.

Financial Statement Notes

PART V, LINE 4:

Any contributions to the organization's foundation fund that are permanently restricted to the foundation by the donor become part of the foundation corpus and are held in perpetuity. The organization has adopted investment and spending policies for foundation funds to maximize total return with a low level of risk.

PART X, LINE 2:

Accounting for uncertainty in income taxes - u.s. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the tax positions taken by the organization and has concluded that as of december 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. The organization is subject to routine audits by taxing jurisdictions, however, there are currently no audits in progress for any tax period. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ANY CONTRIBUTIONS TO THE ORGANIZATION'S FOUNDATION FUND THAT ARE PERMANENTLY RESTRICTED TO THE FOUNDATION BY THE DONOR BECOME PART OF THE FOUNDATION CORPUS AND ARE HELD IN PERPETUITY. THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR FOUNDATION FUNDS TO MAXIMIZE TOTAL RETURN WITH A LOW LEVEL OF RISK.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIOD. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.42320
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE ENCOMPASS EARLY EDUCATION & CARE, INC.'S EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, AND THE FOUNDATION'S BOARD PRESIDENT PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST COMPLIANCE IS REVIEWED YEARLY WITH THE BOARD OF DIRECTORS AND EACH BOARD MEMBER IS ASKED TO FILL OUT A CONFLICT OF INTEREST FORM. ISSUES THAT ARISE ARE DISCUSSED ON AN AS NEEDED BASIS AT THE BOARD OF DIRECTORS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION WILL MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S CONSOLIDATED AUDIT IS REVIEWED BY THE ENCOMPASS EARLY EDUCATION & CARE, INC.'S EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, AND THE ENCOMPASS EARLY EDUCATION & CARE INC.'S FINANCE COMMITTEE PRIOR TO FINALIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE THE HIGHEST QUALITY EDUCATION & CARE FOR CHILDREN
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IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM ARNDT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09204691236
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAWKINS ASH CPAS LLP
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA CROSSE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054601
ReturnHeader/PreparerPersonGrp/PhoneNum06087847737
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11

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