Civic Intelligence

Precious Years Learning Center

990 • Fiscal year 2019 • EIN 41-1915126

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 09, 2020

Organization Profilen/a
24646 Hazelwood DrNisswa, MN 56468

(218) 330-1974

Siviq Scores

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

Liabilities / Assets

81st percentile

0.14x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

38th percentile

-0.8%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

59th percentile

7.9%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

3.9%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$57,673

Up $4,229 (+7.9%) from 2018

Net Assets

Down

$49,694

Down $3,264 (-6.2%) from 2018

Liabilities

Up

$7,979

Up $7,493 (+1542%) from 2018

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin38th percentile

Revenue

Up

$389,886

Up $14,524 (+3.9%) from 2018

Expenses

Up

$393,150

Up $45,030 (+13%) from 2018

Net Income

Down

-$3,264

Down $30,506 (-112%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth59th 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

2019

Assets$57,673
Liabilities$7,979
Net Assets$49,694
Open 2019 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

2019

Revenue$389,886
Expenses$393,150
Net Income-$3,264
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 9, 2020
Return Version
2019v5.0
Gross Receipts
$389,886
Mission and Program Overview

Mission

Non profit daycare center

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$53,444$57,673▲ $4,229
Total Assets$53,444$57,673▲ $4,229
Liabilities
Accounts Payable and Accrued Expenses$486$7,979▲ $7,493
Total Liabilities$486$7,979▲ $7,493
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,958$49,694▼ $3,264
Total Net Assets Fund Balance$52,958$49,694▼ $3,264
Total Liabilities and Net Assets / Fund Balance$53,444$57,673▲ $4,229
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Damian SmithPresident
Tim FredricksonVice President
Jeremy WiczekMember
Mike HoffMember
Shannon KratochvilMember
Lauri HelbingSecretary
Jennifer Arnold BricknerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,880
Program Service Revenue
$367,006
Investment Income
$0
Other Revenue
$0
All Other Contributions
$333
Change in Net Assets
$-3,264
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,317
Other Expenses$57,833
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$296,490--$296,490
Payroll Taxes$25,330--$25,330
Occupancy$15,144--$15,144
Other Employee Benefits$13,497--$13,497
All Other Expenses$9,620--$9,620
Insurance$3,831--$3,831
Other Expenses$1,561--$1,561
Fees for Services Accounting$1,512--$1,512
Office Expenses$1,498--$1,498
Total Functional Expenses$393,150$0$0$393,150
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

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

Form 990 availability to public Part VI line 18

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

Governing documents etc available to public 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 DR, NISSWA, MN 56468

Signing Officer

Name
Beth Knettel
Title
Executive Direc
Phone
2183301974
Signed
2020-03-09
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
19

Preparer

Firm
Roggenkamp & Associates
Address
PO BOX 748, CROSSLAKE, MN 56442
Preparer
Jake Roggenkamp CPA
Phone
8336682977
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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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0393150
IRS990/TotalFunctionalExpensesGrp/TotalAmt0393150
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IRS990/TotalProgramServiceRevenueAmt0367006
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ReturnHeader/BusinessOfficerGrp/PersonNm0BETH KNETTEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum02183301974
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECIOUS YEARS LEARNING CENTER
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ReturnHeader/Filer/USAddress/AddressLine1Txt024646 HAZELWOOD DR
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.90.86.254
ReturnHeader/FilingSecurityInformation/IPDt02020-03-17
ReturnHeader/FilingSecurityInformation/IPTm009:05:08
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 748
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CROSSLAKE
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ReturnHeader/PreparerPersonGrp/PreparationDt02020-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jake Roggenkamp CPA
ReturnHeader/ReturnTs02020-03-17T09:04:21-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$57,673
Liabilities
$7,979
Net assets
$49,694
Revenue
$389,886
Expenses
$393,150
Net income
-$3,264
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
2019Detailed filing. Detailed filing data is available for this year.$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