Civic Intelligence

All Bout Children Inc.

990 • Fiscal year 2017 • EIN 41-1768659

Jan 01, 2017 to Dec 31, 2017 • Filed on May 08, 2018

300 1st Avenue NWPlainview, MN 55964

(507) 534-2424

Siviq Scores

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

Liabilities / Assets

94th percentile

0.91x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

0.36x

Higher debt load relative to revenue than 91% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

24th percentile

-9.8%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

20th percentile

-20%

Faster asset growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

37th percentile

-7.2%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$116,161

Down $29,757 (-20%) from 2016

Net Assets

Down

$10,583

Down $28,614 (-73%) from 2016

Liabilities

Down

$105,578

Down $1,143 (-1.1%) from 2016

Revenue

Down

$293,162

Down $22,762 (-7.2%) from 2016

Expenses

Up

$321,776

Up $12,857 (+4.2%) from 2016

Net Income

Down

-$28,614

Down $35,619 (-508%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $138,249Liabilities 2010: $125,811Net Assets 2010: $12,4382010Assets 2011: $130,165Liabilities 2011: $122,484Net Assets 2011: $7,6812011Assets 2012: $124,020Liabilities 2012: $112,483Net Assets 2012: $11,5372012Assets 2013: $121,444Liabilities 2013: $105,925Net Assets 2013: $15,5192013Assets 2014: $133,130Liabilities 2014: $102,136Net Assets 2014: $30,9942014Assets 2015: $146,978Liabilities 2015: $114,786Net Assets 2015: $32,1922015Assets 2016: $145,918Liabilities 2016: $106,721Net Assets 2016: $39,1972016Assets 2017: $116,161Liabilities 2017: $105,578Net Assets 2017: $10,5832017Assets 2018: $102,607Liabilities 2018: $95,576Net Assets 2018: $7,0312018Assets 2019: $101,001Liabilities 2019: $97,538Net Assets 2019: $3,4632019Assets 2020: $174,161Liabilities 2020: $92,050Net Assets 2020: $82,1112020Assets 2021: $192,071Liabilities 2021: $75,662Net Assets 2021: $116,4092021Assets 2022: $144,464Liabilities 2022: $69,300Net Assets 2022: $75,1642022Assets 2023: $110,668Liabilities 2023: $59,923Net Assets 2023: $50,7452023Assets 2024: $84,037Liabilities 2024: $53,726Net Assets 2024: $30,3112024

Highlighted filing

2017

Assets$116,161
Liabilities$105,578
Net Assets$10,583

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $232,0242010Revenue 2011: $224,738Expenses 2011: $229,495Net Income 2011: -$4,7572011Revenue 2012: $244,881Expenses 2012: $241,025Net Income 2012: $3,8562012Revenue 2013: $280,535Expenses 2013: $276,553Net Income 2013: $3,9822013Revenue 2014: $308,565Expenses 2014: $293,090Net Income 2014: $15,4752014Revenue 2015: $313,499Expenses 2015: $312,301Net Income 2015: $1,1982015Revenue 2016: $315,924Expenses 2016: $308,919Net Income 2016: $7,0052016Revenue 2017: $293,162Expenses 2017: $321,776Net Income 2017: -$28,6142017Revenue 2018: $307,187Expenses 2018: $310,739Net Income 2018: -$3,5522018Revenue 2019: $293,108Expenses 2019: $296,676Net Income 2019: -$3,5682019Revenue 2020: $381,836Expenses 2020: $303,188Net Income 2020: $78,6482020Revenue 2021: $369,680Expenses 2021: $335,382Net Income 2021: $34,2982021Revenue 2022: $279,229Expenses 2022: $320,474Net Income 2022: -$41,2452022Revenue 2023: $277,839Expenses 2023: $302,258Net Income 2023: -$24,4192023Revenue 2024: $278,097Expenses 2024: $298,531Net Income 2024: -$20,4342024

Highlighted filing

2017

Revenue$293,162
Expenses$321,776
Net Income-$28,614
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 8, 2018
Return Version
2017v2.3
Gross Receipts
$296,146
Mission and Program Overview

Mission

To provide a daycare environment that is safe, nurturing and educational for the children of plainview, mn and the surrounding area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$119,709$109,731▼ $9,978
Rtn Earn Endowment Incm Other Fnds$39,197$10,583▼ $28,614
Cash and Non-Interest-Bearing Accounts$26,209$6,430▼ $19,779
Total Assets$145,918$116,161▼ $29,757
Liabilities
Mortgage Notes Payable Secured by Investment Property$101,481$101,307▼ $174
Other Liabilities$4,452$3,492▼ $960
Unsecured Notes Loans Payable$788$779▼ $9
Total Liabilities$106,721$105,578▼ $1,143
Net Assets / Fund Balance
Total Net Assets Fund Balance$39,197$10,583▼ $28,614
Total Liabilities and Net Assets / Fund Balance$145,918$116,161▼ $29,757

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$96,382$91,117$187,499
Equipment-$60,444$60,444
Other Land Buildings$13,349$17,475$30,824
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jessica KrierPresident
Nina KreofskySecretary
Cristine WadleyTreasurer
Jennifer WurstVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$291,563
Investment Income
$5
Other Revenue
$1,594
Change in Net Assets
$-28,614
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,501
Other Expenses$89,275
Total Fundraising Expense$1,155
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,139$42,802$1,070$214,011
Occupancy$25,954--$25,954
Payroll Taxes$13,493$3,395$85$16,973
Office Expenses$12,769$1,409-$14,178
Insurance$10,389--$10,389
Depreciation Depletion$9,978--$9,978
Interest$5,706--$5,706
Advertising$1,549--$1,549
Other Employee Benefits$1,517--$1,517
Fees for Services Accounting$500--$500
Other Expenses$36--$36
All Other Expenses$27--$27
Total Functional Expenses$273,015$47,606$1,155$321,776
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,578
Fundraising Direct Expenses$2,984
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
Payroll Liabilities$3,492
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

Any decisions of the governing body are subject to approval by the members of abc daycare, inc.

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

Tax return is given to board members before the monthly board meeting and then approved at the board meeting before it is filed.

Form 990, Page 6, Part VI, Line 12C

Each board member is required to disclose conflicts of interest as they arise.

Form 990, Page 6, Part VI, Line 15A

Officers review and determine the executive director's compensation based on regional comparative data.

Form 990, Page 6, Part VI, Line 19

All bout children inc does not make its governing documents, conflict of interest policy, or its financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
All Bout Children Inc
EIN
41-1768659
Phone
5075342424
Address
300 1ST AVENUE NW, PLAINVIEW, MN 55964

Signing Officer

Name
Cristine Wadley
Title
Treasurer
Phone
5075342424
Signed
2018-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cristine Wadley
Formed
1994
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
16
Volunteers
5

Preparer

Firm
Jackharvey LLC Cpas
Address
100 4TH AVE SE STE 1, PLAINVIEW, MN 55964-2502
Preparer
Jolene J Harvey
Phone
5075343837
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers help with general repairs and maintenance of buildings and equipment.

Form 990, Page 2, Part III, Line 4D

Providing daycare services provided to over 50 families

Raw XML Appendix346 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HELP WITH GENERAL REPAIRS AND MAINTENANCE OF BUILDINGS AND EQUIPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDING DAYCARE SERVICES PROVIDED TO OVER 50 FAMILIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS OF ABC DAYCARE, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX RETURN IS GIVEN TO BOARD MEMBERS BEFORE THE MONTHLY BOARD MEETING AND THEN APPROVED AT THE BOARD MEETING BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH BOARD MEMBER IS REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS REVIEW AND DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON REGIONAL COMPARATIVE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL BOUT CHILDREN INC DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0145918
IRS990/TotalAssetsEOYAmt0116161
IRS990/TotalAssetsGrp/BOYAmt0145918
IRS990/TotalAssetsGrp/EOYAmt0116161
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01155
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047606
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0273015
IRS990/TotalFunctionalExpensesGrp/TotalAmt0321776
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0106721
IRS990/TotalLiabilitiesEOYAmt0105578
IRS990/TotalLiabilitiesGrp/BOYAmt0106721
IRS990/TotalLiabilitiesGrp/EOYAmt0105578
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt039197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010583
IRS990/TotalOtherProgSrvcExpenseAmt09978
IRS990/TotalProgramServiceExpensesAmt0273015
IRS990/TotalProgramServiceRevenueAmt0291563
IRS990/TotalRevenueGrp/ExclusionAmt01594
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0291568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293162
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145918
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0116161
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0788
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0779
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 1ST AVE NW
IRS990/USAddress/CityNm0PLAINVIEW
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055964
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRISTINE WADLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05075342424
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALL BOUT CHILDREN INC
ReturnHeader/Filer/BusinessNameControlTxt0ALLB
ReturnHeader/Filer/EIN0411768659
ReturnHeader/Filer/PhoneNum05075342424
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 1ST AVENUE NW
ReturnHeader/Filer/USAddress/CityNm0PLAINVIEW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055964
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId089728C91B6407C79BA4CB3B1DFE01927817E2ED2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0833B742AA3BDAD5CEE13204A353C436D2F1AF8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-09-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:32:06
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261260427
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACKHARVEY LLC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 4TH AVE SE STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLAINVIEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0559642502
ReturnHeader/PreparerPersonGrp/PhoneNum05075343837
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOLENE J HARVEY
ReturnHeader/ReturnTs02018-09-17T13:32:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.84$0.54$0.30$2.78$2.99$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.60$0.51$2.78$3.02$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.69$0.75$2.79$3.20$0.41
2021Detailed filing. Detailed filing data is available for this year.$1.92$0.76$1.16$3.70$3.35$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.92$0.82$3.82$3.03$0.79
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.98$0.03$2.93$2.97$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.03$0.96$0.07$3.07$3.11$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.16$1.06$0.11$2.93$3.22$0.29
2016Detailed filing. Detailed filing data is available for this year.$1.46$1.07$0.39$3.16$3.09$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.47$1.15$0.32$3.13$3.12$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.33$1.02$0.31$3.09$2.93$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.21$1.06$0.16$2.81$2.77$0.04
2012Summary only. Only limited summary data is available for this year.$1.24$1.12$0.12$2.45$2.41$0.04
2011Summary only. Only limited summary data is available for this year.$1.30$1.22$0.08$2.25$2.29$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$1.26$0.12$2.32