Civic Intelligence

Precious Years Learning Center

990 • Fiscal year 2020 • EIN 41-1915126

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 12, 2021

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

88th percentile

0.51x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.23x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

53rd percentile

6.8%

Higher net margin than 53% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

92nd percentile

158%

Faster asset growth than 92% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

49th percentile

-15%

Faster revenue growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$148,540

Up $90,867 (+158%) from 2019

Net Assets

Up

$72,260

Up $22,566 (+45%) from 2019

Liabilities

Up

$76,280

Up $68,301 (+856%) from 2019

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin53rd percentile

Revenue

Down

$331,581

Down $58,305 (-15%) from 2019

Expenses

Down

$309,015

Down $84,135 (-21%) from 2019

Net Income

Up

$22,566

Up $25,830 (+791%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth92nd 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

2020

Assets$148,540
Liabilities$76,280
Net Assets$72,260
Open 2020 Filing

Operations Trend

Revenue Growth49th 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

2020

Revenue$331,581
Expenses$309,015
Net Income$22,566
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 12, 2021
Return Version
2020v4.0
Gross Receipts
$331,581
Mission and Program Overview

Mission

Non profit daycare center

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,673$148,540▲ $90,867
Total Assets$57,673$148,540▲ $90,867
Liabilities
Accounts Payable and Accrued Expenses$7,979$76,280▲ $68,301
Total Liabilities$7,979$76,280▲ $68,301
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,694$72,260▲ $22,566
Total Net Assets Fund Balance$49,694$72,260▲ $22,566
Total Liabilities and Net Assets / Fund Balance$57,673$148,540▲ $90,867
Compensation and Service Providers
Top Officer Pay76th 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
$79,985
Program Service Revenue
$251,596
Investment Income
$0
Other Revenue
$0
All Other Contributions
$760
Change in Net Assets
$22,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$262,104
Other Expenses$46,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,434--$231,434
Payroll Taxes$19,694--$19,694
Occupancy$15,144--$15,144
Other Employee Benefits$10,976--$10,976
All Other Expenses$4,734--$4,734
Insurance$4,561--$4,561
Office Expenses$2,386--$2,386
Fees for Services Accounting$1,349--$1,349
Other Expenses$892--$892
Total Functional Expenses$309,015$0$0$309,015
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
2021-03-12
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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$148,540
Liabilities
$76,280
Net assets
$72,260
Revenue
$331,581
Expenses
$309,015
Net income
$22,566
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
2020Detailed filing. Detailed filing data is available for this year.$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