Civic Intelligence

Nisse Preschool & Kids Place

990EZ • Fiscal year 2018 • EIN 42-0934146

Jun 01, 2017 to May 31, 2018 • Filed on Sep 28, 2018

Organization ProfileWWW.NISSEPRESCHOOL.ORG
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

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

72nd percentile

17%

Higher net margin than 72% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

85th percentile

$25,102

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

75th percentile

26%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

3.3%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$99,485

Up $20,256 (+26%) from 2017

Net Assets

Up

$97,690

Up $20,548 (+27%) from 2017

Liabilities

Down

$1,795

Down $292 (-14%) from 2017

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin72nd percentile

Revenue

Up

$123,263

Up $3,920 (+3.3%) from 2017

Expenses

Down

$102,716

Down $15,519 (-13%) from 2017

Net Income

Up

$20,547

Up $19,439 (+1754%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

2018

Assets$99,485
Liabilities$1,795
Net Assets$97,690
Open 2018 Filing

Operations Trend

Revenue Growth54th percentile

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

2018

Revenue$123,263
Expenses$102,716
Net Income$20,547
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Sep 28, 2018
Return Version
2017v2.3
Gross Receipts
$125,776
Mission and Program Overview

Mission

Enrichment for preschool children

Program Services

DescriptionGrantsExpenses
ACTIVITIES AND LEARNING ENVIRONMENT FOR PRE-KINDERGARTEN CHILDREN.-$102,716
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHELLE ORVISDirectorPT$25,102-$25,102
ASHLEY BAKERPresident-$0--
RENEE HILLTreasurer-$0--
LESLIE WHITEAssistant Tr-$0--
TRACY LEISTIKOWVice Preside-$0--
MEGAN SHERMANSecretary-$0--
MIKE LUDEKINGBoard Member-$0--
KATHLEEN SCHUTTEBoard Member-$0--
LEXI THOMPSONBoard Member-$0--
NICKI TERBEESTBoard Member-$0--
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
President
Phone
5633824292
Signed
2018-09-28

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 travel 767 insurance 3,623 curriculum expenses 1,977 miscellaneous 338 office expense 280 maintenance/repairs 2,061 supplies 2,511 transportation 291 dues/subsc 168 lunch hot meals 3,831 first aid/cpr 245 non-investment depreciation 1,025 total 17,117”

Form 990-ez, Part II, Line 24

“Accounts receivable 540 540 equipment and other assets 36,145 36,145 less accumulated depreciation 34,170 35,195 total 2,515 1,490”

Form 990-ez, Part II, Line 26

“Payroll liabilities 2,087 1,795”

Raw XML Appendix166 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHELLE ORVIS
IRS990EZ/BooksInCareOfDetail/PhoneNum05633824794
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0220 JESSIE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OSSIAN IA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052161
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt076715
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt097995
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09737
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt020547
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0135
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt079230
IRS990EZ/Form990TotalAssetsGrp/EOYAmt099485
IRS990EZ/FundraisingGrossIncomeAmt014911
IRS990EZ/GrossReceiptsAmt0125776
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt08
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt077143
IRS990EZ/NetAssetsOrFundBalancesEOYAmt097690
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt077143
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt097690
IRS990EZ/OccupancyRentUtltsAndMaintAmt018915
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt910.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt925102
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ASHLEY BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RENEE HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LESLIE WHITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TRACY LEISTIKOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MEGAN SHERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MIKE LUDEKING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KATHLEEN SCHUTTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7LEXI THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8NICKI TERBEEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9MICHELLE ORVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ASSISTANT TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
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/BOYAmt02515
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01490
IRS990EZ/OtherExpensesTotalAmt017117
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENRICHMENT FOR PRESCHOOL CHILDREN
IRS990EZ/ProgramServiceRevenueAmt0101120
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ACTIVITIES AND LEARNING ENVIRONMENT FOR PRE-KINDERGARTEN CHILDREN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0102716
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt066549
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt02513
IRS990EZ/SpecialEventsNetIncomeLossAmt012398
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02087
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01795
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0102716
IRS990EZ/TotalProgramServiceExpensesAmt0102716
IRS990EZ/TotalRevenueAmt0123263
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.NISSEPRESCHOOL.ORG
IRS990ScheduleA/SchoolInd0X
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 767 INSURANCE 3,623 CURRICULUM EXPENSES 1,977 MISCELLANEOUS 338 OFFICE EXPENSE 280 MAINTENANCE/REPAIRS 2,061 SUPPLIES 2,511 TRANSPORTATION 291 DUES/SUBSC 168 LUNCH HOT MEALS 3,831 FIRST AID/CPR 245 NON-INVESTMENT DEPRECIATION 1,025 TOTAL 17,117
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 540 540 EQUIPMENT AND OTHER ASSETS 36,145 36,145 LESS ACCUMULATED DEPRECIATION 34,170 35,195 TOTAL 2,515 1,490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 2,087 1,795
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ASHLEY BAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05633824292
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-28
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/AtSubmissionCreationDeviceId0DB0D3662F19E4EEB643A3354A5ABA416A15A894A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04A17B8264F4F598629F7F394916A978D1CD213D1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.167.192.2
ReturnHeader/FilingSecurityInformation/IPDt02018-10-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:18:09
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/PreparationDt02018-09-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NEIL W SCHRAEDER
ReturnHeader/ReturnTs02018-10-15T14:18:09-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$99,485
Liabilities
$1,795
Net assets
$97,690
Revenue
$123,263
Expenses
$102,716
Net income
$20,547
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.22$0.71$1.71$1.66$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.74$0.08$0.66$1.12$1.53$0.41
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.02$1.07$1.62$1.54$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.10$0.99$1.16$1.27$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.10$1.10$1.30$1.25$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.01$1.04$1.22$1.16$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.02$0.98$1.23$1.03$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.02$0.77$1.19$1.18$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$1.26$1.20$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$1.14$1.09$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.65$1.06$1.04$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.01$0.64$1.08$0.97$0.11
2012Summary only. Only limited summary data is available for this year.$0.54$0.01$0.91$0.89$0.03