Civic Intelligence

Nisse Preschool & Kids Place

990EZ • Fiscal year 2017 • EIN 42-0934146

Jun 01, 2016 to May 31, 2017 • Filed on Aug 31, 2017

311 College DrDecorah, IA 52101

(563) 382-4794

Siviq Scores

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

Liabilities / Assets

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

44th percentile

0.9%

Higher net margin than 44% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

78th percentile

$4,930

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

49th percentile

1.3%

Faster asset growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

-5.3%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$79,229

Up $1,016 (+1.3%) from 2016

Net Assets

Up

$77,142

Up $1,108 (+1.5%) from 2016

Liabilities

Down

$2,087

Down $92 (-4.2%) from 2016

Revenue

Down

$119,343

Down $6,733 (-5.3%) from 2016

Expenses

Down

$118,235

Down $2,000 (-1.7%) from 2016

Net Income

Down

$1,108

Down $4,733 (-81%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $53,624Liabilities 2012: $1,1332012Assets 2013: $65,010Liabilities 2013: $1,395Net Assets 2013: $63,6152013Assets 2014: $65,351Liabilities 2014: $578Net Assets 2014: $64,7732014Assets 2015: $70,869Liabilities 2015: $681Net Assets 2015: $70,1882015Assets 2016: $78,213Liabilities 2016: $2,179Net Assets 2016: $76,0342016Assets 2017: $79,229Liabilities 2017: $2,087Net Assets 2017: $77,1422017Assets 2018: $99,485Liabilities 2018: $1,795Net Assets 2018: $97,6902018Assets 2019: $105,590Liabilities 2019: $1,487Net Assets 2019: $104,1032019Assets 2020: $119,332Liabilities 2020: $9,642Net Assets 2020: $109,6902020Assets 2021: $108,606Liabilities 2021: $9,757Net Assets 2021: $98,8492021Assets 2022: $109,536Liabilities 2022: $2,251Net Assets 2022: $107,2852022Assets 2023: $74,147Liabilities 2023: $7,952Net Assets 2023: $66,1952023Assets 2024: $92,456Liabilities 2024: $21,518Net Assets 2024: $70,9382024

Highlighted filing

2017

Assets$79,229
Liabilities$2,087
Net Assets$77,142

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $91,292Expenses 2012: $88,761Net Income 2012: $2,5312012Revenue 2013: $108,212Expenses 2013: $97,081Net Income 2013: $11,1312013Revenue 2014: $105,543Expenses 2014: $104,393Net Income 2014: $1,1502014Revenue 2015: $114,194Expenses 2015: $108,778Net Income 2015: $5,4162015Revenue 2016: $126,076Expenses 2016: $120,235Net Income 2016: $5,8412016Revenue 2017: $119,343Expenses 2017: $118,235Net Income 2017: $1,1082017Revenue 2018: $123,263Expenses 2018: $102,716Net Income 2018: $20,5472018Revenue 2019: $122,206Expenses 2019: $115,794Net Income 2019: $6,4122019Revenue 2020: $130,192Expenses 2020: $124,606Net Income 2020: $5,5862020Revenue 2021: $115,970Expenses 2021: $126,811Net Income 2021: -$10,8412021Revenue 2022: $162,433Expenses 2022: $153,996Net Income 2022: $8,4372022Revenue 2023: $112,285Expenses 2023: $153,376Net Income 2023: -$41,0912023Revenue 2024: $170,722Expenses 2024: $165,979Net Income 2024: $4,7432024

Highlighted filing

2017

Revenue$119,343
Expenses$118,235
Net Income$1,108
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Aug 31, 2017
Return Version
2016v3.0
Gross Receipts
$126,688
Mission and Program Overview

Mission

Enrichment for preschool children

Program Services

DescriptionGrantsExpenses
ACTIVITIES AND LEARNING ENVIRONMENT FOR PRE-KINDERGARTEN CHILDREN.-$113,305
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KASEY KOENIGERDirectorPT$4,930-$4,930
MALLORY ASKELSONPresident-$0--
ASHLEY BAKERVice Preside-$0--
RENEE HILLTreasurer-$0--
CHRISTINE SIMSAssistant Tr-$0--
KYLIE BUTLERSecretary-$0--
MEGAN SHERMANBoard Memebe-$0--
NICKI TERBEESTBoard Member-$0--
BETHANY NICOLLBoard Member-$0--
LAURA STORLIEBoard Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$18,971$18,971$7,345$11,626
Total Events$18,971$18,971$7,345$11,626
Filing and Contact Details

Filer

Filer Name
Nisse Nursery School
EIN
42-0934146
Phone
5633824794
Address
311 COLLEGE DR, DECORAH, IA 52101

Signing Officer

Name
Ashley Baker
Title
Vice President
Phone
5633824292
Signed
2017-08-31

Preparer

Firm
Hacker Nelson & Co Pc
Address
PO BOX 507, DECORAH, IA 52101
Preparer
Neil W Schraeder
Phone
5633823637
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses insurance 2,754 curriculum expenses 128 miscellaneous 2,030 office expense 398 maintenance/repairs 2,797 supplies 3,148 transportation 735 dues/subsc 168 lunch hot meals 3,718 return tuition check 50 first aid/cpr 270 non-investment depreciation 1,790 total 17,986

Form 990-ez, Part II, Line 24

Accounts receivable 540 540 equipment and other assets 36,145 36,145 less accumulated depreciation 32,380 34,170 total 4,305 2,515

Form 990-ez, Part II, Line 26

Payroll liabilities 2,179 2,087

Raw XML Appendix179 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0KASEY KOENIGER
IRS990EZ/BooksInCareOfDetail/PhoneNum05633824794
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 126
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPILLVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052168
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt073908
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt076714
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01108
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0262
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/FundraisingGrossIncomeAmt018971
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IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt025
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt076034
IRS990EZ/NetAssetsOrFundBalancesEOYAmt077142
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt076034
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IRS990EZ/OccupancyRentUtltsAndMaintAmt020223
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt94930
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MALLORY ASKELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ASHLEY BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RENEE HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTINE SIMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KYLIE BUTLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MEGAN SHERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6NICKI TERBEEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BETHANY NICOLL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8LAURA STORLIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9KASEY KOENIGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ASSISTANT TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMEBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04305
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02515
IRS990EZ/OtherExpensesTotalAmt017986
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENRICHMENT FOR PRESCHOOL CHILDREN
IRS990EZ/PrintingPublicationsPostageAmt0113
IRS990EZ/ProgramServiceRevenueAmt096561
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0113305
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt079651
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt07345
IRS990EZ/SpecialEventsNetIncomeLossAmt011626
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02179
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02087
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0118235
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.NISSEPRESCHOOL.ORG
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NISSE NURSERY HAS A NONDISCRIMINATORY POLICY IN ITS HANDBOOK. IT IS POSTED AT THE SCHOOL FOR PARENTS AND THE PUBLIC TO VIEW WHEN THEY COME TO REGISTER THEIR CHILDREN OR COME TO VISIT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07345
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011626
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07345
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07345
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 2,754 CURRICULUM EXPENSES 128 MISCELLANEOUS 2,030 OFFICE EXPENSE 398 MAINTENANCE/REPAIRS 2,797 SUPPLIES 3,148 TRANSPORTATION 735 DUES/SUBSC 168 LUNCH HOT MEALS 3,718 RETURN TUITION CHECK 50 FIRST AID/CPR 270 NON-INVESTMENT DEPRECIATION 1,790 TOTAL 17,986
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 540 540 EQUIPMENT AND OTHER ASSETS 36,145 36,145 LESS ACCUMULATED DEPRECIATION 32,380 34,170 TOTAL 4,305 2,515
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 2,179 2,087
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ASHLEY BAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05633824292
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NISSE NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0NISS
ReturnHeader/Filer/EIN0420934146
ReturnHeader/Filer/PhoneNum05633824794
ReturnHeader/Filer/USAddress/AddressLine1Txt0311 COLLEGE DR
ReturnHeader/Filer/USAddress/CityNm0DECORAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04E66CB70F32B3DE41A16DE913DCC9106E983F675
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0083FA4907846F2B3409D392D1149E3898239D03D
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421040336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HACKER NELSON & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 507
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECORAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052101
ReturnHeader/PreparerPersonGrp/PhoneNum05633823637
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NEIL W SCHRAEDER
ReturnHeader/ReturnTs02017-09-29T14:58:04-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

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