Civic Intelligence

Precious Years Learning Center

990 • Fiscal year 2023 • EIN 41-1915126

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 12, 2024

Organization Profilen/a
24646 Hazelwood DrNisswa, MN 56468-2918

(218) 963-1088

Siviq Scores

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

Liabilities / Assets

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

47th percentile

2.8%

Higher net margin than 47% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

57th percentile

6.6%

Faster asset growth than 57% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-3.1%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$281,832

Up $17,524 (+6.6%) from 2022

Net Assets

Up

$267,829

Up $18,566 (+7.4%) from 2022

Liabilities

Down

$14,003

Down $1,042 (-6.9%) from 2022

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin47th percentile

Revenue

Down

$666,729

Down $21,483 (-3.1%) from 2022

Expenses

Up

$648,163

Up $52,499 (+8.8%) from 2022

Net Income

Down

$18,566

Down $73,982 (-80%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2023

Assets$281,832
Liabilities$14,003
Net Assets$267,829
Open 2023 Filing

Operations Trend

Revenue Growth33rd 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

2023

Revenue$666,729
Expenses$648,163
Net Income$18,566
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 12, 2024
Return Version
2023v5.0
Gross Receipts
$666,729
Mission and Program Overview

Mission

Non profit daycare center

non-profit early learning and daycare center

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$264,308$261,566▼ $2,742
Accounts Receivable-$20,266-
Land, Buildings, and Equipment, Net-$0-
Total Assets$264,308$281,832▲ $17,524
Liabilities
Accounts Payable and Accrued Expenses$15,045$14,003▼ $1,042
Total Liabilities$15,045$14,003▼ $1,042
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$249,263$267,829▲ $18,566
Total Net Assets Fund Balance$249,263$267,829▲ $18,566
Total Liabilities and Net Assets / Fund Balance$264,308$281,832▲ $17,524
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Damian SmithPresident
Kristy GottschalkVice President
Betty SimenstadMember
Elizabeth KuhnMember
Lauren JohnsonMember
Amy StrotherSecretary
Vaughn LarsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$143,071
Program Service Revenue
$523,658
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$18,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$560,318
Other Expenses$87,845
Total Fundraising Expense$48
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$509,595--$509,595
Payroll Taxes$39,833--$39,833
Occupancy$16,800--$16,800
Pension Plan Contributions$8,478--$8,478
Insurance$7,841--$7,841
Fees for Services Accounting$2,556--$2,556
Other Employee Benefits$2,412--$2,412
Conferences and Meetings$1,690--$1,690
Travel$1,125--$1,125
Office Expenses$1,031--$1,031
Other Expenses$842-$48$842
Fees for Services Management$599--$599
Information Technology$461--$461
Royalties$314--$314
Fees for Services Other$104--$104
All Other Expenses$41--$41
Total Functional Expenses$648,115$0$48$648,163
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Backup withholding compliance
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
Yes
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

Part VI Line 18

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

Part VI Line 19

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

Part VI Line 15B

“The board of directors reviews and approves the executive directors compensation annually.”

Part VI Line 11B

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

Filing and Contact Details

Filer

Filer Name
Precious Years Learning Center
EIN
41-1915126
Phone
2189631088
Address
24646 HAZELWOOD DR, NISSWA, MN 56468-2918

Signing Officer

Name
Beth Knettel
Title
Executive Director
Phone
2183301974
Signed
2024-04-12

Organization Details

Principal Officer
Precious Years Learning Center
Formed
1998
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
15
Raw XML Appendix384 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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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization does not make the governing documents, conflict of interest policy, or financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization does not make the governing documents, conflict of interest policy, or financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTORS COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is presented to the board of directors and approved by a majority vote prior to filing
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 11b
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IRS990/WebsiteAddressTxt0n/a
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Beth Knettel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02183301974
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECIOUS YEARS LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0PREC
ReturnHeader/Filer/EIN0411915126
ReturnHeader/Filer/PhoneNum02189631088
ReturnHeader/Filer/USAddress/AddressLine1Txt024646 HAZELWOOD DR
ReturnHeader/Filer/USAddress/CityNm0NISSWA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0564682918
ReturnHeader/ReturnTs02024-04-11T16:36:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$281,832
Liabilities
$14,003
Net assets
$267,829
Revenue
$666,729
Expenses
$648,163
Net income
$18,566
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
2023Detailed filing. Detailed filing data is available for this year.$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