Civic Intelligence

Precious Years Learning Center

990 • Fiscal year 2015 • EIN 41-1915126

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 19, 2016

Organization Profilen/a
24646 Hazelwood Drive PO Box 900Nisswa, MN 56468

(218) 963-1088

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.82x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

52nd percentile

4.0%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

94th percentile

182%

Faster asset growth than 94% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

3.7%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$14,882

Up $9,596 (+182%) from 2014

Net Assets

Up

$2,718

Up $11,972 (+129%) from 2014

Liabilities

Down

$12,164

Down $2,376 (-16%) from 2014

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin52nd percentile

Revenue

Up

$301,486

Up $10,792 (+3.7%) from 2014

Expenses

Up

$289,514

Up $65 (+0.0%) from 2014

Net Income

Up

$11,972

Up $10,727 (+862%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2011: $0Liabilities 2011: $7,657Net Assets 2011: -$7,6572011Assets 2012: $1,954Liabilities 2012: $6,747Net Assets 2012: -$4,7932012Assets 2013: $1,452Liabilities 2013: $11,951Net Assets 2013: -$10,4992013Assets 2014: $5,286Liabilities 2014: $14,540Net Assets 2014: -$9,2542014Assets 2015: $14,882Liabilities 2015: $12,164Net Assets 2015: $2,7182015Assets 2016: $32,052Liabilities 2016: $15,386Net Assets 2016: $16,6662016Assets 2017: $36,622Liabilities 2017: $10,906Net Assets 2017: $25,7162017Assets 2018: $53,444Liabilities 2018: $486Net Assets 2018: $52,9582018Assets 2019: $57,673Liabilities 2019: $7,979Net Assets 2019: $49,6942019Assets 2020: $148,540Liabilities 2020: $76,280Net Assets 2020: $72,2602020Assets 2021: $169,559Liabilities 2021: $12,844Net Assets 2021: $156,7152021Assets 2022: $264,308Liabilities 2022: $15,045Net Assets 2022: $249,2632022Assets 2023: $281,832Liabilities 2023: $14,003Net Assets 2023: $267,8292023Assets 2024: $317,722Liabilities 2024: $4,205Net Assets 2024: $313,5172024

Highlighted filing

2015

Assets$14,882
Liabilities$12,164
Net Assets$2,718
Open 2015 Filing

Operations Trend

Revenue Growth54th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $214,870Expenses 2011: $213,255Net Income 2011: $1,6152011Revenue 2012: $236,798Expenses 2012: $233,934Net Income 2012: $2,8642012Revenue 2013: $252,148Expenses 2013: $257,854Net Income 2013: -$5,7062013Revenue 2014: $290,694Expenses 2014: $289,449Net Income 2014: $1,2452014Revenue 2015: $301,486Expenses 2015: $289,514Net Income 2015: $11,9722015Revenue 2016: $317,571Expenses 2016: $303,623Net Income 2016: $13,9482016Revenue 2017: $332,025Expenses 2017: $322,975Net Income 2017: $9,0502017Revenue 2018: $375,362Expenses 2018: $348,120Net Income 2018: $27,2422018Revenue 2019: $389,886Expenses 2019: $393,150Net Income 2019: -$3,2642019Revenue 2020: $331,581Expenses 2020: $309,015Net Income 2020: $22,5662020Revenue 2021: $528,782Expenses 2021: $444,327Net Income 2021: $84,4552021Revenue 2022: $688,212Expenses 2022: $595,664Net Income 2022: $92,5482022Revenue 2023: $666,729Expenses 2023: $648,163Net Income 2023: $18,5662023Revenue 2024: $610,114Expenses 2024: $564,426Net Income 2024: $45,6882024

Highlighted filing

2015

Revenue$301,486
Expenses$289,514
Net Income$11,972
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 19, 2016
Return Version
2015v2.1
Gross Receipts
$301,486
Mission and Program Overview

Mission

Non profit daycare center

Non-profit daycare center

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,286$14,882▲ $9,596
Total Assets$5,286$14,882▲ $9,596
Liabilities
Accounts Payable and Accrued Expenses$10,330$12,164▲ $1,834
Unsecured Notes Loans Payable$4,210--
Total Liabilities$14,540$12,164▼ $2,376
Net Assets / Fund Balance
Unrestricted Net Assets$-9,254$2,718▲ $11,972
Total Net Assets Fund Balance$-9,254$2,718▲ $11,972
Total Liabilities and Net Assets / Fund Balance$5,286$14,882▲ $9,596
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Damian SmithPresident
Jeremy WiczekMember
Mike HoffMember
Shannan KratchovilMember
Lauri HelbingSecretary
Jennifer Arnhold BricknerTreasurer
Tim FredricksonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$22,092
Program Service Revenue
$279,352
Investment Income
$42
Other Revenue
$0
All Other Contributions
$1,720
Change in Net Assets
$11,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,822
Other Expenses$56,692
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,211--$216,211
Payroll Taxes$16,611--$16,611
Occupancy$15,144--$15,144
All Other Expenses$5,972--$5,972
Office Expenses$2,462--$2,462
Other Expenses$2,219--$2,219
Fees for Services Accounting$1,616--$1,616
Insurance$1,471--$1,471
Travel$84--$84
Total Functional Expenses$289,514$0$0$289,514
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
Backup withholding compliance
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 11B

“Form 990 is presented to the board of directors and approved by a majority vote prior to filing.”

Form 990, Page 6, Part VI, Line 18

“The organization does not make the governing documents, conflict of interest policy, or financial statements available to the public.”

Form 990, Page 6, Part VI, Line 19

“The organization does not make the governing documents, conflict of interest policy, or financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Precious Years Learning Center
EIN
41-1915126
Address
24646 HAZELWOOD DRIVE PO BOX 900, NISSWA, MN 56468

Signing Officer

Name
Damian Smith
Title
President
Phone
2189631088
Signed
2016-04-19

Organization Details

Principal Officer
Damian Smith
Formed
1998
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
20
Volunteers
15

Preparer

Firm
Jb Accounting Pa
Address
15229 EDGEWOOD DR STE 130, BAXTER, MN 56425
Raw XML Appendix330 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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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289514
IRS990/TotalFunctionalExpensesGrp/TotalAmt0289514
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014540
IRS990/TotalLiabilitiesEOYAmt012164
IRS990/TotalLiabilitiesGrp/BOYAmt014540
IRS990/TotalLiabilitiesGrp/EOYAmt012164
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-9254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02718
IRS990/TotalProgramServiceExpensesAmt0289514
IRS990/TotalProgramServiceRevenueAmt0279352
IRS990/TotalRevenueGrp/ExclusionAmt01333
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278061
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301486
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05286
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014882
IRS990/TravelGrp/ProgramServicesAmt084
IRS990/TravelGrp/TotalAmt084
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-9254
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02718
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt04210
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAMIAN SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02189631088
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECIOUS YEARS LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0PREC
ReturnHeader/Filer/EIN0411915126
ReturnHeader/Filer/USAddress/AddressLine1Txt024646 HAZELWOOD DRIVE PO BOX 900
ReturnHeader/Filer/USAddress/CityNm0NISSWA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056468
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JB ACCOUNTING PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015229 EDGEWOOD DR STE 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAXTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056425
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-25
ReturnHeader/ReturnTs02016-04-25T09:28:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,882
Liabilities
$12,164
Net assets
$2,718
Revenue
$301,486
Expenses
$289,514
Net income
$11,972
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.04$3.14$6.10$5.64$0.46
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.14$2.68$6.67$6.48$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.15$2.49$6.88$5.96$0.93
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.13$1.57$5.29$4.44$0.84
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.76$0.72$3.32$3.09$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.08$0.50$3.90$3.93$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$3.75$3.48$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.11$0.26$3.32$3.23$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.15$0.17$3.18$3.04$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.12$0.03$3.01$2.90$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.15$0.09$2.91$2.89$0.01
2013Summary only. Only limited summary data is available for this year.$0.01$0.12$0.10$2.52$2.58$0.06
2012Summary only. Only limited summary data is available for this year.$0.02$0.07$0.05$2.37$2.34$0.03
2011Summary only. Only limited summary data is available for this year.$0.00$0.08$0.08$2.15$2.13$0.02