Civic Intelligence

Happy Days Learning Center Inc.

990EZ • Fiscal year 2014 • EIN 41-0959526

Jul 01, 2013 to Jun 30, 2014 • Filed on Aug 05, 2014

Organization Profilewww.happydaysely.com
PO Box 134Ely, MN 55731

(218) 349-4927

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

76th percentile

20%

Higher net margin than 76% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

86th percentile

60%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

77th percentile

28%

Faster revenue growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$36,235

Up $13,639 (+60%) from 2013

Net Assets

Up

$35,462

Up $12,866 (+57%) from 2013

Liabilities

Up

$773

Up $773 from 2013

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin76th percentile

Revenue

Up

$65,476

Up $14,497 (+28%) from 2013

Expenses

Down

$52,610

Down $1,663 (-3.1%) from 2013

Net Income

Up

$12,866

Up $16,160 (+491%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$300K$200K$100K$0Assets 2012: $25,890Liabilities 2012: $02012Assets 2013: $22,596Liabilities 2013: $0Net Assets 2013: $22,5962013Assets 2014: $36,235Liabilities 2014: $773Net Assets 2014: $35,4622014Assets 2015: $25,354Liabilities 2015: $02015Assets 2016: $18,563Liabilities 2016: $02016Assets 2017: $18,119Liabilities 2017: $02017Assets 2018: $25,728Liabilities 2018: $0Net Assets 2018: $25,7282018Assets 2019: $21,786Liabilities 2019: $0Net Assets 2019: $21,7862019Assets 2020: $16,726Liabilities 2020: $02020Assets 2021: $27,749Liabilities 2021: $02021Assets 2022: $41,662Liabilities 2022: $0Net Assets 2022: $41,6622022Assets 2023: $32,534Liabilities 2023: $0Net Assets 2023: $32,5342023Assets 2024: $203,034Liabilities 2024: $21,707Net Assets 2024: $181,3272024

Highlighted filing

2014

Assets$36,235
Liabilities$773
Net Assets$35,462
Open 2014 Filing

Operations Trend

Revenue Growth77th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $70,532Expenses 2012: $65,813Net Income 2012: $4,7192012Revenue 2013: $50,979Expenses 2013: $54,273Net Income 2013: -$3,2942013Revenue 2014: $65,476Expenses 2014: $52,610Net Income 2014: $12,8662014Revenue 2015: $57,865Expenses 2015: $67,973Net Income 2015: -$10,1082015Revenue 2016: $57,865Expenses 2016: $64,656Net Income 2016: -$6,7912016Revenue 2017: $48,894Expenses 2017: $49,338Net Income 2017: -$4442017Revenue 2018: $47,520Expenses 2018: $39,911Net Income 2018: $7,6092018Revenue 2019: $44,538Expenses 2019: $48,480Net Income 2019: -$3,9422019Revenue 2020: $34,053Expenses 2020: $39,113Net Income 2020: -$5,0602020Revenue 2021: $48,603Expenses 2021: $37,580Net Income 2021: $11,0232021Revenue 2022: $26,056Expenses 2022: $12,144Net Income 2022: $13,9122022Revenue 2023: $50,138Expenses 2023: $59,266Net Income 2023: -$9,1282023Revenue 2024: $312,408Expenses 2024: $257,451Net Income 2024: $54,9572024

Highlighted filing

2014

Revenue$65,476
Expenses$52,610
Net Income$12,866
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Aug 5, 2014
Return Version
2013v3.1
Gross Receipts
$73,657
Mission and Program Overview

Mission

Preschool for 4 year olds

Program Services

DescriptionGrantsExpenses
PROVIDED PRESCHOOL LEARNING AND INTERACTION WITH OTHER 4 YEAR OLDS-$52,610
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LINDA MERRIMANPresident-$0--
SARAH JONASVice President-$0--
NICOLE UDOVICHSecretary-$0--
JERE MURPHYTreasuer-$0--
Filing and Contact Details

Filer

EIN
41-0959526

Signing Officer

Name
Jere Murphy
Title
Treasurer
Phone
2183494927
Signed
2014-08-05
Discuss with paid preparer
No

Preparer

Preparer
Tina Foster
Phone
2183654853
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountadvertising 314bank charges 108training 445dues and pubs 788insurance 784license 241operating supplies 719payroll tax 2,875donations 100postage 60office expense 1,272director 1,200school supplies 2,119travel and meetings 172printing 49”

Description of total liabilities Part II line 26

“Category beginning of year end of yearpayroll tax 0 773”

Raw XML Appendix156 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0NICOLE UDOVICH
IRS990EZ/BooksInCareOfDetail/PhoneNum02183494927
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 134
IRS990EZ/BooksInCareOfDetail/USAddress/City0ELY
IRS990EZ/BooksInCareOfDetail/USAddress/State0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode055731
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt022596
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt036235
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04480
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt012866
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03065
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt022596
IRS990EZ/Form990TotalAssetsGrp/EOYAmt036235
IRS990EZ/FundraisingGrossIncomeAmt011201
IRS990EZ/GrossReceiptsAmt073657
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt022596
IRS990EZ/NetAssetsOrFundBalancesEOYAmt035462
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt022596
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt035462
IRS990EZ/OccupancyRentUtltsAndMaintAmt03321
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LINDA MERRIMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SARAH JONAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NICOLE UDOVICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JERE MURPHY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASUER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt011246
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESCHOOL FOR 4 YEAR OLDS
IRS990EZ/ProgramServiceRevenueAmt057976
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED PRESCHOOL LEARNING AND INTERACTION WITH OTHER 4 YEAR OLDS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052610
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt034978
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt08181
IRS990EZ/SpecialEventsNetIncomeLossAmt03020
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0773
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt052610
IRS990EZ/TotalProgramServiceExpensesAmt052610
IRS990EZ/TotalRevenueAmt065476
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07904
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04164
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03618
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt020166
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt027
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt057976
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt039238
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt062379
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt040151
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0199744
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt027
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0263
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03978
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01953
IRS990ScheduleA/OtherIncome509Grp/TotalAmt09214
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95970
IRS990ScheduleA/PublicSupportPY509Pct00.96200
IRS990ScheduleA/PublicSupportTotal509Amt0219910
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt062456
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt047142
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt066543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt043769
IRS990ScheduleA/Total509Grp/TotalAmt0219910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt065476
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt047408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt070532
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt045735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0229151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTADVERTISING 314BANK CHARGES 108TRAINING 445DUES AND PUBS 788INSURANCE 784LICENSE 241OPERATING SUPPLIES 719PAYROLL TAX 2,875DONATIONS 100POSTAGE 60OFFICE EXPENSE 1,272DIRECTOR 1,200SCHOOL SUPPLIES 2,119TRAVEL AND MEETINGS 172PRINTING 49
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL TAX 0 773
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JERE MURPHY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02183494927
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10HAPPY DAYS PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0HAPP
ReturnHeader/Filer/EIN0410959526
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 134
ReturnHeader/Filer/USAddress/City0ELY
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode055731
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030417083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10D&D Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10747 East Sheridan Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Ely
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode055731
ReturnHeader/PreparerPersonGrp/PhoneNum02183654853
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tina Foster
ReturnHeader/ReturnTs02014-08-08T13:13:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$36,235
Liabilities
$773
Net assets
$35,462
Revenue
$65,476
Expenses
$52,610
Net income
$12,866
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.22$1.81$3.12$2.57$0.55
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.00$0.33$0.50$0.59$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$0.26$0.12$0.14
2021Summary only. Only limited summary data is available for this year.$0.28$0.00$0.49$0.38$0.11
2020Summary only. Only limited summary data is available for this year.$0.17$0.00$0.34$0.39$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$0.45$0.48$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.48$0.40$0.08
2017Summary only. Only limited summary data is available for this year.$0.18$0.00$0.49$0.49$0.00
2016Summary only. Only limited summary data is available for this year.$0.19$0.00$0.58$0.65$0.07
2015Summary only. Only limited summary data is available for this year.$0.25$0.00$0.58$0.68$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.01$0.35$0.65$0.53$0.13
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.23$0.00$0.23$0.51$0.54$0.03
2012Summary only. Only limited summary data is available for this year.$0.26$0.00$0.71$0.66$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits