Civic Intelligence

Precious Years Learning Center

990 • Fiscal year 2022 • EIN 41-1915126

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 08, 2023

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

61st percentile

0.06x

Higher debt load relative to assets than 61% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

62nd percentile

13%

Higher net margin than 62% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

87th percentile

56%

Faster asset growth than 87% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

70th percentile

30%

Faster revenue growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$264,308

Up $94,749 (+56%) from 2021

Net Assets

Up

$249,263

Up $92,548 (+59%) from 2021

Liabilities

Up

$15,045

Up $2,201 (+17%) from 2021

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin62nd percentile

Revenue

Up

$688,212

Up $159,430 (+30%) from 2021

Expenses

Up

$595,664

Up $151,337 (+34%) from 2021

Net Income

Up

$92,548

Up $8,093 (+9.6%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth87th 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

2022

Assets$264,308
Liabilities$15,045
Net Assets$249,263
Open 2022 Filing

Operations Trend

Revenue Growth70th 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

2022

Revenue$688,212
Expenses$595,664
Net Income$92,548
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 8, 2023
Return Version
2022v5.0
Gross Receipts
$688,212
Mission and Program Overview

Mission

Non profit daycare center

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$169,559$264,308▲ $94,749
Total Assets$169,559$264,308▲ $94,749
Liabilities
Accounts Payable and Accrued Expenses$12,844$15,045▲ $2,201
Total Liabilities$12,844$15,045▲ $2,201
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$156,715$249,263▲ $92,548
Total Net Assets Fund Balance$156,715$249,263▲ $92,548
Total Liabilities and Net Assets / Fund Balance$169,559$264,308▲ $94,749
Compensation and Service Providers
Top Officer Pay53rd 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
$191,469
Program Service Revenue
$496,743
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$92,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$516,887
Other Expenses$78,777
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$459,066--$459,066
Payroll Taxes$38,125--$38,125
Occupancy$17,430--$17,430
Other Employee Benefits$11,235--$11,235
Other Expenses$10,213--$10,213
Pension Plan Contributions$8,461--$8,461
Insurance$4,261--$4,261
All Other Expenses$3,708--$3,708
Fees for Services Accounting$1,867--$1,867
Travel$1,739--$1,739
Office Expenses$987--$987
Interest$12--$12
Total Functional Expenses$595,664$0$0$595,664
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
2023-04-08
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
16

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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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$264,308
Liabilities
$15,045
Net assets
$249,263
Revenue
$688,212
Expenses
$595,664
Net income
$92,548
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
2022Detailed filing. Detailed filing data is available for this year.$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