Civic Intelligence

Child Care Resource & Referral Inc

EIN 41-0987753 • 501(c)3 • Rochester, MN

Profile

To ensure positive beginnings for all young children and their families.

126 Woodlake Dr SERochester, MN 55904-5533

www.familiesfirstmn.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.15x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.06x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

35th percentile

-0.3%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$182,217

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

35th percentile

0.2%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

3.2%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,203,040

Up $18,304 (+0.2%) from 2023

Liabilities

Up

$1,375,786

Up $1,142 (+0.1%) from 2023

Net Assets

Up

$7,827,254

Up $17,162 (+0.2%) from 2023

Revenue

Up

$23,424,379

Up $726,294 (+3.2%) from 2023

Expenses

Up

$23,489,227

Up $877,483 (+3.9%) from 2023

Net Income

Down

-$64,848

Down $151,189 (-175%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $3,269,670Liabilities 2010: $1,120,474Net Assets 2010: $2,149,1962010Assets 2011: $3,435,940Liabilities 2011: $1,026,366Net Assets 2011: $2,409,5742011Assets 2012: $5,047,831Liabilities 2012: $1,106,819Net Assets 2012: $3,941,0122012Assets 2013: $5,247,050Liabilities 2013: $1,053,405Net Assets 2013: $4,193,6452013Assets 2014: $5,492,103Liabilities 2014: $1,296,841Net Assets 2014: $4,195,2622014Assets 2015: $5,271,641Liabilities 2015: $1,204,435Net Assets 2015: $4,067,2062015Assets 2016: $5,562,678Liabilities 2016: $1,144,339Net Assets 2016: $4,418,3392016Assets 2017: $5,677,917Liabilities 2017: $1,266,837Net Assets 2017: $4,411,0802017Assets 2018: $5,160,825Liabilities 2018: $967,875Net Assets 2018: $4,192,9502018Assets 2019: $9,183,517Liabilities 2019: $1,349,979Net Assets 2019: $7,833,5382019Assets 2020: $8,617,215Liabilities 2020: $793,550Net Assets 2020: $7,823,6652020Assets 2021: $8,853,289Liabilities 2021: $869,513Net Assets 2021: $7,983,7762021Assets 2022: $8,901,272Liabilities 2022: $1,177,521Net Assets 2022: $7,723,7512022Assets 2023: $9,184,736Liabilities 2023: $1,374,644Net Assets 2023: $7,810,0922023Assets 2024: $9,203,040Liabilities 2024: $1,375,786Net Assets 2024: $7,827,2542024

Highlighted filing

2024

Assets$9,203,040
Liabilities$1,375,786
Net Assets$7,827,254

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $10,448,4162010Expenses 2011: $10,516,4382011Expenses 2012: $10,432,9722012Revenue 2013: $10,906,045Expenses 2013: $10,653,412Net Income 2013: $252,6332013Revenue 2014: $13,647,920Expenses 2014: $13,709,756Net Income 2014: -$61,8362014Revenue 2015: $15,099,621Expenses 2015: $15,291,130Net Income 2015: -$191,5092015Revenue 2016: $15,044,609Expenses 2016: $14,756,929Net Income 2016: $287,6802016Revenue 2017: $14,145,535Expenses 2017: $14,207,991Net Income 2017: -$62,4562017Revenue 2018: $15,881,082Expenses 2018: $16,183,538Net Income 2018: -$302,4562018Revenue 2019: $21,278,971Expenses 2019: $17,705,218Net Income 2019: $3,573,7532019Revenue 2020: $16,542,274Expenses 2020: $16,658,679Net Income 2020: -$116,4052020Revenue 2021: $18,520,404Expenses 2021: $18,531,269Net Income 2021: -$10,8652021Revenue 2022: $19,414,068Expenses 2022: $19,674,093Net Income 2022: -$260,0252022Revenue 2023: $22,698,085Expenses 2023: $22,611,744Net Income 2023: $86,3412023Revenue 2024: $23,424,379Expenses 2024: $23,489,227Net Income 2024: -$64,8482024

Highlighted filing

2024

Revenue$23,424,379
Expenses$23,489,227
Net Income-$64,848

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.20$1.38$7.83$23.4$23.5$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.18$1.37$7.81$22.7$22.6$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.90$1.18$7.72$19.4$19.7$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.85$0.87$7.98$18.5$18.5$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.62$0.79$7.82$16.5$16.7$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.18$1.35$7.83$21.3$17.7$3.57
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.16$0.97$4.19$15.9$16.2$0.30
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$1.27$4.41$14.1$14.2$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$1.14$4.42$15.0$14.8$0.29
2015Detailed filing. Detailed filing data is available for this year.$5.27$1.20$4.07$15.1$15.3$0.19
2014Detailed filing. Detailed filing data is available for this year.$5.49$1.30$4.20$13.6$13.7$0.06
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$1.05$4.19$10.9$10.7$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.05$1.11$3.94$10.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$1.03$2.41$10.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$1.12$2.15$10.4
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 8, 2023
Return Version
2022v5.0
Gross Receipts
$19,429,068
Mission and Program Overview

Mission

To ensure positive beginnings for all young children and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$4,536,194$4,454,059▼ $82,135
Cash and Non-Interest-Bearing Accounts$1,970,167$1,661,624▼ $308,543
Pledges and Grants Receivable$1,130,779$1,491,610▲ $360,831
Land, Buildings, and Equipment, Net$749,383$643,417▼ $105,966
Prepaid Expenses and Deferred Charges$466,766$427,917▼ $38,849
Total Assets$8,853,289$8,901,272▲ $47,983
Other Assets Total$0$222,645▲ $222,645
Liabilities
Accounts Payable and Accrued Expenses$753,578$800,459▲ $46,881
Other Liabilities$0$269,186▲ $269,186
Deferred Revenue$99,535$99,501▼ $34
Mortgage Notes Payable Secured by Investment Property$16,400$8,375▼ $8,025
Total Liabilities$869,513$1,177,521▲ $308,008
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,983,776$7,723,751▼ $260,025
Total Net Assets Fund Balance$7,983,776$7,723,751▼ $260,025
Total Liabilities and Net Assets / Fund Balance$8,853,289$8,901,272▲ $47,983

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$300,899$550,094$850,993
Other Land Buildings$223,706$583,201$806,907
Equipment$21,312$143,969$165,281
Land$97,500-$97,500
Investment Program Related Org$4,454,059--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan LosnessExecutive DirectorFT$159,659$8,765$159,659
Sandy SimarProgram DirectorFT$131,149$14,528$145,677
Ron LuckFinance DirectorFT$134,143$7,627$141,770

Board Members and Trustees

NameTitle
Chuck SmithPast President
Kevin EwingPast President
Rebecca FallerPresident
Armin BudimlicVice President
April KnipeBoard Member
Ben BrandtBoard Member
Brian OsowskiBoard Member
Christina ValdezBoard Member
Jackie Benoit-patrichBoard Member
Karin SwensonBoard Member
Kristi HarneyBoard Member
Melissa SaundersBoard Member
Michael LaudeBoard Member
Nicole AndrewsBoard Member
Sarah StevensBoard Member
Eve DietermanHuman Resources Director
Deneene GrahamSecretary
Jim OeltjenbrunsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$369,929
Program Service Revenue
$19,097,526
Investment Income
$-77,166
Other Revenue
$23,779
All Other Contributions
$369,929
Change in Net Assets
$-260,025
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,709,686
Grants and Similar Amounts Paid$6,754,539
Other Expenses$3,209,868
Total Fundraising Expense$3,847
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,045,666$575,128$1,111$7,621,905
Grants to Domestic Individuals$6,754,539--$6,754,539
Pension Plan Contributions$1,395,518$236,091$301$1,631,910
Current Officers, Directors, Trustees, and Key Employees$145,677$310,194-$455,871
Occupancy$416,978$1,612$47$418,637
Office Expenses$332,525$53,022-$385,547
Depreciation Depletion$127,679--$127,679
Advertising$89,439$5,239-$94,678
Travel$93,635$800-$94,435
Other Expenses$36,713$5,029$2,388$41,742
All Other Expenses$36,530$2,642-$39,172
Fees for Services Accounting$30,491$1,661-$32,152
Fees for Services Legal$744$41-$785
Total Functional Expenses$18,463,737$1,206,509$3,847$19,674,093
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use Operating Lease Liability$222,645
Involuntary Conversion Liability$46,541
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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 finance director and executive director review draft document; the finance committee meets with auditor to review audit; auditor presents completed audit and form 990 to the governing board.

Form 990, Part VI, Section B, Line 15

The human resources director prepares the information on comparable organizations and positions using salary surveys; the board president prepares a performance evaluation; the governing body personnel committee determines compensation.

Form 990, Part VI, Section C, Line 19

Upon request, organization will make requested governing documents available to the public.

Filing and Contact Details

Filer

Filer Name
Child Care Resource & Referral Inc
EIN
41-0987753
Phone
5072872020
Address
126 WOODLAKE DR SE, ROCHESTER, MN 55904-5533
Doing Business As
Families First of Minnesota

Signing Officer

Name
Jon Losness
Title
Executive Director
Phone
5072872020
Signed
2023-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Losness
Formed
1972
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
204
Volunteers
0

Preparer

Firm
Hawkins Ash Cpas Llp
Address
3720 NOTTINGHAM DR NW SUITE 100, ROCHESTER, MN 55901
Preparer
David Fochs
Phone
5074241233
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Neither the oversight process nor the selection process has changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

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, 2021 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the 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.

Raw XML AppendixShowing 400 of 623 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/ActivityOrMissionDesc0TO ENSURE POSITIVE BEGINNINGS FOR ALL YOUNG CHILDREN AND THEIR FAMILIES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt05239
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IRS990/AdvertisingGrp/TotalAmt094678
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IRS990/Desc0HEAD START PROVIDES COMMUNITY BASED CHILD AND FAMILY DEVELOPMENT PROGRAMMING FOR FAMILIES LIVING IN OLMSTED, FREEBORN, AND WINONA COUNTIES. HEAD START FOCUSES ON PREPARING PREGNANT WOMEN AND YOUNG CHILDREN FROM BIRTH TO 5 YEARS OLD, AND THEIR FAMILIES, FOR A SUCCESSFUL FUTURE. ESSENTIAL INFORMATION, TRAINING AND SERVICES ARE PROVIDED SO PARENTS ARE ABLE TO BUILD A BETTER LIFE FOR THEIR CHILDREN AND FULFILL THEIR ROLE AS THE PRIMARY EDUCATOR OF THEIR CHILDREN. THE CCR&R HEAD START PROGRAM OPERATES AT ELEVEN (11) LOCATIONS THROUGHOUT OLMSTED, FREEBORN, AND WINONA COUNTIES
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IRS990/Form990PartVIISectionAGrp/PersonNm8BRIAN OSOWSKI
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IRS990/Form990PartVIISectionAGrp/PersonNm12KEVIN EWING
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IRS990/Form990PartVIISectionAGrp/PersonNm20RON LUCK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0HUMAN RESOURCES DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20FINANCE DIRECTOR
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IRS990/MissionDesc0TO ENSURE POSITIVE BEGINNINGS FOR ALL YOUNG CHILDREN AND THEIR FAMILIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE AWARE OF MN SOUTHERN DISTRICT PROVIDES EARLY CHILDHOOD TRAINING, PROFESSIONAL DEVELOPMENT ADVISING, STARTUP, REGIONAL, AND EMERGENCY GRANTS, ALONG WITH PARENT AWARE SERVICES TO REGIONS 9 AND 10 CONSISTING OF 20 COUNTIES IN SOUTHERN MINNESOTA. WE SERVE FAMILY CHILD CARE PROGRAMS, CHILD CARE CENTERS, LEGAL NON-LICENSED PROVIDERS, AND PRESCHOOL PROGRAMS. CHILD CARE AWARE OF MN SOUTHERN DISTRICT OFFERED ROUGHLY 174 TRAININGS ACROSS 20 COUNTIES IN 2022. TRAININGS CONSIST OF LICENSING REQUIRED HEALTH AND SAFETY TRAININGS AND PARENT AWARE KNOWLEDGE AND COMPETENCY FRAMEWORK BASED TRAININGS. TWICE ANNUALLY, CHILD CARE AWARE OF MN SOUTHERN DISTRICT RECRUITS AND PROVIDES TRAINING FOR THE MINNESOTA CHILD DEVELOPMENT ASSOCIATE. THE COURSE IS OFFERED OVER TWELVE MONTHS FOR A TOTAL OF 120 HOURS. IN 2022, CHILD CARE AWARE OF MN SOUTHERN DISTRICT AWARDED STARTUP, REGIONAL, AND EMERGENCY GRANTS TOTALING $176,201 TO OVER 98 PROGRAMS. PROGRAMS WERE COMPRISED OF PRESCHOOL PROGRAMS, FAMILY CHILD CARE PROGRAMS, AND CENTER BASED PROGRAMS. WE HAVE ALSO EXPENDED $6,750,650 IN EARLY LEARNING SCHOLARSHIP AWARDS IN 2022.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CHILD CARE RESOURCE & REFERRAL ALSO OFFERS CRISIS NURSERY AND SCHOOL READINESS. OLMSTED COUNTY FUNDS THE CRISIS NURSERY, WHICH IS A CHILD ABUSE PREVENTION AND FAMILY SUPPORT PROGRAM THAT PROVIDES TEMPORARY, SHORT-TERM CARE FOR CHILDREN IN OLMSTED COUNTY WHILE FAMILIES ADDRESS A CRISIS SITUATION. SCHOOL READINESS ALLOW CHILDREN 3 YEARS OLD TO KINDERGARTEN IN THE ROCHESTER AREA TO PARTICIPATE IN EARLY CHILDHOOD PROGRAMS AND SERVICES THAT ENABLE THEM TO ENTER SCHOOL WITH THE SKILLS AND BEHAVIOR NEEDED FOR THEM TO PROGRESS AND FLOURISH.
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