Civic Intelligence

The Children'S Farm Inc

EIN 41-1336835 • 501(c)3 • Lake Elmo, MN

Profile

Organization runs a summer school camp program for children ages 3 to 10 and a pre-school program during the regular school year for children ages 2 to 4.

PO Box 278Lake Elmo, MN 55042

www.childrensfarm.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

57th percentile

5.4%

Higher net margin than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

86th percentile

$13,200

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

67th percentile

9.5%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

5.1%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$199,970

Up $17,326 (+9.5%) from 2024

Liabilities

Up

$12,051

Up $110 (+0.9%) from 2024

Net Assets

Up

$187,919

Up $17,216 (+10%) from 2024

Revenue

Up

$320,352

Up $15,686 (+5.1%) from 2024

Expenses

Up

$303,136

Up $7,503 (+2.5%) from 2024

Net Income

Up

$17,216

Up $8,183 (+91%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $218,863Liabilities 2011: $5,139Net Assets 2011: $213,7242011Assets 2012: $179,426Liabilities 2012: $5,811Net Assets 2012: $173,6152012Assets 2013: $163,076Liabilities 2013: $6,793Net Assets 2013: $156,2832013Assets 2014: $175,642Liabilities 2014: $6,018Net Assets 2014: $169,6242014Assets 2015: $171,058Liabilities 2015: $5,041Net Assets 2015: $166,0172015Assets 2016: $169,039Liabilities 2016: $7,635Net Assets 2016: $161,4042016Assets 2017: $179,550Liabilities 2017: $6,233Net Assets 2017: $173,3172017Assets 2018: $200,216Liabilities 2018: $7,351Net Assets 2018: $192,8652018Assets 2019: $199,229Liabilities 2019: $8,189Net Assets 2019: $191,0402019Assets 2020: $167,273Liabilities 2020: $7,974Net Assets 2020: $159,2992020Assets 2021: $174,976Liabilities 2021: $8,497Net Assets 2021: $166,4792021Assets 2022: $184,713Liabilities 2022: $9,434Net Assets 2022: $175,2792022Assets 2023: $167,367Liabilities 2023: $5,697Net Assets 2023: $161,6702023Assets 2024: $182,644Liabilities 2024: $11,941Net Assets 2024: $170,7032024Assets 2025: $199,970Liabilities 2025: $12,051Net Assets 2025: $187,9192025

Highlighted filing

2025

Assets$199,970
Liabilities$12,051
Net Assets$187,919

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $262,402Expenses 2011: $221,630Net Income 2011: $40,7722011Revenue 2012: $231,005Expenses 2012: $246,077Net Income 2012: -$15,0722012Revenue 2013: $239,046Expenses 2013: $252,037Net Income 2013: -$12,9912013Revenue 2014: $245,302Expenses 2014: $232,004Net Income 2014: $13,2982014Revenue 2015: $249,061Expenses 2015: $251,977Net Income 2015: -$2,9162015Revenue 2016: $248,858Expenses 2016: $254,135Net Income 2016: -$5,2772016Revenue 2017: $257,702Expenses 2017: $246,448Net Income 2017: $11,2542017Revenue 2018: $272,653Expenses 2018: $253,503Net Income 2018: $19,1502018Revenue 2019: $255,966Expenses 2019: $258,007Net Income 2019: -$2,0412019Revenue 2020: $218,315Expenses 2020: $250,056Net Income 2020: -$31,7412020Revenue 2021: $293,810Expenses 2021: $286,630Net Income 2021: $7,1802021Revenue 2022: $284,766Expenses 2022: $275,966Net Income 2022: $8,8002022Revenue 2023: $292,345Expenses 2023: $305,954Net Income 2023: -$13,6092023Revenue 2024: $304,666Expenses 2024: $295,633Net Income 2024: $9,0332024Revenue 2025: $320,352Expenses 2025: $303,136Net Income 2025: $17,2162025

Highlighted filing

2025

Revenue$320,352
Expenses$303,136
Net Income$17,216

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.00$0.12$1.88$3.20$3.03$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.12$1.71$3.05$2.96$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.06$1.62$2.92$3.06$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.85$0.09$1.75$2.85$2.76$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.75$0.08$1.66$2.94$2.87$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.08$1.59$2.18$2.50$0.32
2019Summary only. Only limited summary data is available for this year.$1.99$0.08$1.91$2.56$2.58$0.02
2018Summary only. Only limited summary data is available for this year.$2.00$0.07$1.93$2.73$2.54$0.19
2017Summary only. Only limited summary data is available for this year.$1.80$0.06$1.73$2.58$2.46$0.11
2016Summary only. Only limited summary data is available for this year.$1.69$0.08$1.61$2.49$2.54$0.05
2015Summary only. Only limited summary data is available for this year.$1.71$0.05$1.66$2.49$2.52$0.03
2014Summary only. Only limited summary data is available for this year.$1.76$0.06$1.70$2.45$2.32$0.13
2013Summary only. Only limited summary data is available for this year.$1.63$0.07$1.56$2.39$2.52$0.13
2012Summary only. Only limited summary data is available for this year.$1.79$0.06$1.74$2.31$2.46$0.15
2011Summary only. Only limited summary data is available for this year.$2.19$0.05$2.14$2.62$2.22$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 4, 2025
Return Version
2024v5.0
Gross Receipts
$320,352
Mission and Program Overview

Mission

Organization runs a summer school camp program for children ages 3 to 10 and a pre-school program during the regular school year for children ages 2 to 4.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$169,659$186,875▲ $17,216
Savings and Temporary Cash Investments$63,613$96,618▲ $33,005
Investments in Publicly Traded Securities$67,895$37,894▼ $30,001
Land, Buildings, and Equipment, Net$36,160$34,297▼ $1,863
Cash and Non-Interest-Bearing Accounts$13,932$30,117▲ $16,185
Pd in Cap Srpls Land Bldg Eqp Fund$1,044$1,044→ $0
Intangible Assets$1,044$1,044→ $0
Total Assets$182,644$199,970▲ $17,326
Liabilities
Accounts Payable and Accrued Expenses$11,941$12,051▲ $110
Total Liabilities$11,941$12,051▲ $110
Net Assets / Fund Balance
Total Net Assets Fund Balance$170,703$187,919▲ $17,216
Total Liabilities and Net Assets / Fund Balance$182,644$199,970▲ $17,326

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$34,297$43,689$77,986
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy JonesPresidentPT$13,200$13,200
Jeanne LeppicelloSchool DirecPT$11,250$11,250

Board Members and Trustees

NameTitle
Anne SatsangiDirector
Barbara JonesDirector
Carolyn MagesDirector
Patricia MorriseyDirector
David JonesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$313,619
Investment Income
$6,180
Other Revenue
$453
All Other Contributions
$100
Change in Net Assets
$17,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$207,256
Other Expenses$95,810
Grants and Similar Amounts Paid$70
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,146--$163,146
Occupancy$59,951--$59,951
Current Officers, Directors, Trustees, and Key Employees$16,982$11,400-$28,382
Payroll Taxes$15,265--$15,265
Office Expenses$6,421--$6,421
All Other Expenses$4,292--$4,292
Fees for Services Accounting$3,866--$3,866
Insurance$2,531--$2,531
Depreciation Depletion$1,863--$1,863
Other Expenses$1,352--$1,352
Other Employee Benefits$463--$463
Fees for Services Other$370--$370
Fees for Service Investment Mgmnt Fees-$175-$175
Grants to Domestic Orgs$70--$70
Total Functional Expenses$291,561$11,575$0$303,136
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jones Family Revocable TrustFamily TrustRent ExpenseNo$48,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Nancy jones david jones president v. President wife/husband nancy and david jones anne satsangi pres/v. Pres director daughter nancy and david jones patricia morrisey pres/v. Pres director daughter nancy and david jones carolyn mages pres/v. Pres director daughter nancy and david jones barbara jones pres/v. Pres director daughter

Form 990, Page 6, Part VI, Line 11B

The president reviews the 990 before it is filed.

Form 990, Page 6, Part VI, Line 19

Governing documents are available by request.

Filing and Contact Details

Filer

Filer Name
THE CHILDREN'S FARM INC
EIN
41-1336835
Phone
6514397745
Address
PO BOX 278, LAKE ELMO, MN 55042
Doing Business As
THE CHILDREN'S FARM SCHOOL

Signing Officer

Name
Nancy Jones
Title
President
Phone
6514397745
Signed
2025-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Jones
Formed
1978
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
0
Employees
19

Preparer

Firm
Foley Kalseim & Company Ltd
Address
12415 55TH ST N, LAKE ELMO, MN 55042-8462
Preparer
Rachel Allen CPA
Phone
6514303635
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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/PYContributionsGrantsAmt010000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt070
IRS990/PYInvestmentIncomeAmt05371
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IRS990/PYProgramServiceRevenueAmt0289295
IRS990/PYRevenuesLessExpensesAmt09033
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IRS990/PYTotalRevenueAmt0304666
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt017216
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0313619
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0169659
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0186875
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063613
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096618
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034297
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043689
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt077986
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034297
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL PARENTS OF PROSPECTIVE STUDENTS ARE MADE AWARE OF NONDISCRIMINATORY POLICIES OF THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY TRUST
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt048400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT EXPENSE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NANCY JONES DAVID JONES PRESIDENT V. PRESIDENT WIFE/HUSBAND NANCY AND DAVID JONES ANNE SATSANGI PRES/V. PRES DIRECTOR DAUGHTER NANCY AND DAVID JONES PATRICIA MORRISEY PRES/V. PRES DIRECTOR DAUGHTER NANCY AND DAVID JONES CAROLYN MAGES PRES/V. PRES DIRECTOR DAUGHTER NANCY AND DAVID JONES BARBARA JONES PRES/V. PRES DIRECTOR DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsEOYAmt0199970
IRS990/TotalAssetsGrp/BOYAmt0182644
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IRS990/TotalContributionsAmt0100
IRS990/TotalEmployeeCnt019
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0303136
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011941
IRS990/TotalLiabilitiesEOYAmt012051
IRS990/TotalLiabilitiesGrp/BOYAmt011941
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IRS990/TotalProgramServiceExpensesAmt0291561
IRS990/TotalProgramServiceRevenueAmt0313619
IRS990/TotalReportableCompFromOrgAmt024450
IRS990/TotalRevenueGrp/ExclusionAmt06633
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0313619
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320352
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0182644
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 278
IRS990/USAddress/CityNm0LAKE ELMO
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055042
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.CHILDRENSFARM.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06514397745
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CHILDREN'S FARM INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0411336835
ReturnHeader/Filer/PhoneNum06514397745
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 278
ReturnHeader/Filer/USAddress/CityNm0LAKE ELMO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055042
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411736396
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FOLEY KALSEIM & COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012415 55TH ST N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE ELMO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0550428462
ReturnHeader/PreparerPersonGrp/PhoneNum06514303635
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RACHEL ALLEN CPA
ReturnHeader/ReturnTs02025-12-09T11:29:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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