Civic Intelligence

Morris Area Child Care Center

EIN 41-1770728 • 501(c)3 • Morris, MN

Profile

Morris area child care center exists to enhance the emotional, social, physical, intellectual, and language development of children and to help them gain confidence and self-esteem while learning to function in a group setting. We believe children learn through a structured environment as well as through play.

1001 1/2 Scotts AvenueMorris, MN 56267-1735

morrisareachildcare.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$37,186

Higher top officer pay than 63% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

13th percentile

-22%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

33%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$122,242

Down $33,546 (-22%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$122,242

Down $33,546 (-22%) from 2023

Revenue

Up

$909,114

Up $225,556 (+33%) from 2023

Expenses

Up

$942,660

Up $232,786 (+33%) from 2023

Net Income

Down

-$33,546

Down $7,230 (-27%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $39,773Liabilities 2010: $13,647Net Assets 2010: $26,1262010Assets 2011: $44,982Liabilities 2011: $9,142Net Assets 2011: $35,8402011Assets 2012: $33,843Liabilities 2012: $13,740Net Assets 2012: $20,1032012Assets 2013: $65,852Liabilities 2013: $4,093Net Assets 2013: $61,7592013Assets 2014: $72,989Liabilities 2014: $5,158Net Assets 2014: $67,8312014Assets 2015: $88,250Liabilities 2015: $6,163Net Assets 2015: $82,0872015Assets 2016: $82,334Liabilities 2016: $5,361Net Assets 2016: $76,9732016Assets 2017: $75,502Liabilities 2017: $538Net Assets 2017: $74,9642017Assets 2018: $85,663Liabilities 2018: $3,629Net Assets 2018: $82,0342018Assets 2019: $88,534Liabilities 2019: $564Net Assets 2019: $87,9702019Assets 2020: $117,887Liabilities 2020: $0Net Assets 2020: $117,8872020Assets 2021: $168,479Liabilities 2021: $0Net Assets 2021: $168,4792021Assets 2022: $182,104Liabilities 2022: $0Net Assets 2022: $182,1042022Assets 2023: $155,788Liabilities 2023: $0Net Assets 2023: $155,7882023Assets 2024: $122,242Liabilities 2024: $0Net Assets 2024: $122,2422024

Highlighted filing

2024

Assets$122,242
Liabilities$0
Net Assets$122,242

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $196,327Expenses 2010: $193,242Net Income 2010: $3,0852010Revenue 2011: $159,699Expenses 2011: $149,985Net Income 2011: $9,7142011Revenue 2012: $153,161Expenses 2012: $168,898Net Income 2012: -$15,7372012Revenue 2013: $252,242Expenses 2013: $210,586Net Income 2013: $41,6562013Revenue 2014: $281,590Expenses 2014: $275,518Net Income 2014: $6,0722014Revenue 2015: $307,247Expenses 2015: $292,991Net Income 2015: $14,2562015Revenue 2016: $293,532Expenses 2016: $298,646Net Income 2016: -$5,1142016Revenue 2017: $322,205Expenses 2017: $324,214Net Income 2017: -$2,0092017Revenue 2018: $329,677Expenses 2018: $322,607Net Income 2018: $7,0702018Revenue 2019: $321,710Expenses 2019: $315,774Net Income 2019: $5,9362019Revenue 2020: $370,846Expenses 2020: $340,929Net Income 2020: $29,9172020Revenue 2021: $402,319Expenses 2021: $351,727Net Income 2021: $50,5922021Revenue 2022: $357,416Expenses 2022: $343,791Net Income 2022: $13,6252022Revenue 2023: $683,558Expenses 2023: $709,874Net Income 2023: -$26,3162023Revenue 2024: $909,114Expenses 2024: $942,660Net Income 2024: -$33,5462024

Highlighted filing

2024

Revenue$909,114
Expenses$942,660
Net Income-$33,546

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$9.09$9.43$0.34
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$6.84$7.10$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$3.57$3.44$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$4.02$3.52$0.51
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$3.71$3.41$0.30
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$3.22$3.16$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$3.30$3.23$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$3.22$3.24$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.05$0.77$2.94$2.99$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.88$0.06$0.82$3.07$2.93$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.05$0.68$2.82$2.76$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$2.52$2.11$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.14$0.20$1.53$1.69$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.09$0.36$1.60$1.50$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.14$0.26$1.96$1.93$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$909,114
Mission and Program Overview

Mission

Morris area child care center exists to enhance the emotional, social, physical, intellectual, and language development of children and to help them gain confidence and self-esteem while learning to function in a group setting. We believe children learn through a structured environment as well as through play.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$91,072$62,422▼ $28,650
Land, Buildings, and Equipment, Net$44,645$45,547▲ $902
Accounts Receivable$20,071$14,273▼ $5,798
Total Assets$155,788$122,242▼ $33,546
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$153,288$119,742▼ $33,546
Net Assets With Donor Restrictions$2,500$2,500→ $0
Total Net Assets Fund Balance$155,788$122,242▼ $33,546
Total Liabilities and Net Assets / Fund Balance$155,788$122,242▼ $33,546

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,671$12,183$24,854
Equipment$14,460$9,996$24,456
Leasehold Improvements$18,416$1,983$20,399
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tenly McginnisAssistant DiFT$37,186$37,186

Board Members and Trustees

NameTitle
Katie MoserCo-president
Megan VerginCo-president
Madisyn BurnettDirector
Aaron FowlerTrustee
Brad DahlenTrustee
Courtney StaplesTrustee
Sarah PashenTrustee
Kersten MoserSecretary
Samantha LennoxTreasurer
Katelyn GuseTreasurer/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$200,490
Program Service Revenue
$708,624
Investment Income
$0
Other Revenue
$0
All Other Contributions
$11,017
Change in Net Assets
$-33,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$674,507
Other Expenses$268,153
Total Fundraising Expense$3,540
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$593,600$31,242-$624,842
Payroll Taxes$47,182$2,483-$49,665
Occupancy$45,838$2,413-$48,251
Depreciation Depletion$12,099--$12,099
Insurance$5,410$285-$5,695
All Other Expenses$3,553$213-$3,766
Other Expenses$5,763$303$3,540$3,540
Office Expenses$3,062$161-$3,223
Fees for Services Other-$2,491-$2,491
Advertising$245$13-$258
Total Functional Expenses$890,377$48,743$3,540$942,660
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
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
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 9

Lisa lagred 890 oregon ave benson, mn 56215

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

Form 990 was reviewed at a meeting of the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization has a copy of the form 990 and related financial information available from the director upon request from a member of the public.

Filing and Contact Details

Filer

Filer Name
Morris Area Child Care Center
EIN
41-1770728
Phone
3205897948
Address
1001 1/2 SCOTTS AVENUE, MORRIS, MN 56267-1735

Signing Officer

Name
Katelyn Guse
Title
Treasurer/trustee
Phone
3205897948
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Madisyn Burnett
Formed
1994
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
66

Preparer

Firm
Conway Deuth & Schmiesing Pllp
Address
401 ATLANTIC AVE, MORRIS, MN 56267-1324
Preparer
Kelly M Demuth
Phone
3202353311
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Morris area child care center exists to enhance the emotional, social, physical, intellectual, and language development of children and to help them gain confidence and self-esteem while learning to function in a group setting. We believe children learn through a structured environment as well as through play.

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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/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS INCLUDED IN THE PARENT HANDBOOK. THE HANDBOOK IS POSTED ONLINE, IN THE DIRECTOR'S OFFICE, AND IS AVAILABLE IN EACH CLASSROOM. THE POLICY IS ALSO POSTED ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MORRIS AREA CHILD CARE CENTER EXISTS TO ENHANCE THE EMOTIONAL, SOCIAL, PHYSICAL, INTELLECTUAL, AND LANGUAGE DEVELOPMENT OF CHILDREN AND TO HELP THEM GAIN CONFIDENCE AND SELF-ESTEEM WHILE LEARNING TO FUNCTION IN A GROUP SETTING. WE BELIEVE CHILDREN LEARN THROUGH A STRUCTURED ENVIRONMENT AS WELL AS THROUGH PLAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LISA LAGRED 890 OREGON AVE BENSON, MN 56215
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS REVIEWED AT A MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A COPY OF THE FORM 990 AND RELATED FINANCIAL INFORMATION AVAILABLE FROM THE DIRECTOR UPON REQUEST FROM A MEMBER OF THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0942660
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01001 1/2 SCOTTS AVE
IRS990/USAddress/CityNm0MORRIS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056267
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IRS990/WebsiteAddressTxt0MORRISAREACHILDCARE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATELYN GUSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03205897948
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MORRIS AREA CHILD CARE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0MORR
ReturnHeader/Filer/EIN0411770728
ReturnHeader/Filer/PhoneNum03205897948
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 1/2 SCOTTS AVENUE
ReturnHeader/Filer/USAddress/CityNm0MORRIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0562671735
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411539592
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONWAY DEUTH & SCHMIESING PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 ATLANTIC AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MORRIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0562671324
ReturnHeader/PreparerPersonGrp/PhoneNum03202353311
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY M DEMUTH
ReturnHeader/ReturnTs02025-11-17T10:38:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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