Civic Intelligence

Nisse Preschool & Kids Place

990EZ • Fiscal year 2021 • EIN 42-0934146

Jun 01, 2020 to May 31, 2021 • Filed on Feb 14, 2022

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

77th percentile

0.09x

Higher debt load relative to assets than 77% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.08x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

25th percentile

-9.3%

Higher net margin than 25% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$8,562

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

27th percentile

-9.0%

Faster asset growth than 27% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

37th percentile

-11%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$108,606

Down $10,726 (-9.0%) from 2020

Net Assets

Down

$98,849

Down $10,841 (-9.9%) from 2020

Liabilities

Up

$9,757

Up $115 (+1.2%) from 2020

Revenue

Down

$115,970

Down $14,222 (-11%) from 2020

Expenses

Up

$126,811

Up $2,205 (+1.8%) from 2020

Net Income

Down

-$10,841

Down $16,427 (-294%) from 2020

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

2021

Assets$108,606
Liabilities$9,757
Net Assets$98,849

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

2021

Revenue$115,970
Expenses$126,811
Net Income-$10,841
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Feb 14, 2022
Return Version
2020v4.0
Gross Receipts
$127,326
Mission and Program Overview

Mission

Enrichment for preschool children

Program Services

DescriptionGrantsExpenses
ACTIVITIES AND LEARNING ENVIRONMENT FOR PRE-KINDERGARTEN CHILDREN.-$126,811
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KIMBERLY ENGRAVDirectorPT$8,562-$8,562
ALISON BLAKEAssistant Tr-$0--
LEISHA BAHRBoard Member-$0--
STEPHANIE FARLEYBoard Member-$0--
MEGAN SHERMANPresidentPT$0--
KATHLEEN SCHUTTETreasurer-$0--
TASHA SIBLEYSecretary-$0--
JESSICA JEPSEN-RUPPBoard Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$21,321$21,321$11,356$9,965
Total Events$21,321$21,321$11,356$9,965
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
Megan Sherman
Title
President
Phone
5633824292
Signed
2022-02-14

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 office expense 1,563 insurance 3,395 miscellaneous 896 maintenance/repairs 3,761 supplies 5,241 dues/subsc 277 lunch hot meals 2,804 training expenses 72 employee security expense 75 classroom supplies 2,725 non-investment depreciation 2,355 total 23,164

Form 990-ez, Part II, Line 24

Accounts receivable 540 540 equipment and other assets 43,937 59,021 less accumulated depreciation 36,037 38,392 total 8,440 21,169

Form 990-ez, Part II, Line 26

Payroll liabilities 1,642 1,757 ppp loan 8,000 8,000

Raw XML Appendix171 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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CompensationExplanation/CompensationExplanationGrp/PersonNm1LEISHA BAHR
CompensationExplanation/CompensationExplanationGrp/PersonNm2STEPHANIE FARLEY
CompensationExplanation/CompensationExplanationGrp/PersonNm3MEGAN SHERMAN
CompensationExplanation/CompensationExplanationGrp/PersonNm4KATHLEEN SCHUTTE
CompensationExplanation/CompensationExplanationGrp/PersonNm5TASHA SIBLEY
CompensationExplanation/CompensationExplanationGrp/PersonNm6JESSICA JEPSENRUPP
CompensationExplanation/CompensationExplanationGrp/PersonNm7KIMBERLY ENGRAV
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KIMBERLY ENGRAV
IRS990EZ/BooksInCareOfDetail/PhoneNum05633824794
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0203 8TH AVE NW
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAUKON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0110892
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IRS990EZ/ContributionsGiftsGrantsEtcAmt022414
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10841
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0194
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/FundraisingGrossIncomeAmt021321
IRS990EZ/GrossReceiptsAmt0127326
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InvestmentIncomeAmt0127
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt78562
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ALISON BLAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LEISHA BAHR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEPHANIE FARLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MEGAN SHERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KATHLEEN SCHUTTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TASHA SIBLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JESSICA JEPSEN-RUPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7KIMBERLY ENGRAV
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ASSISTANT TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08440
IRS990EZ/OtherAssetsTotalDetail/EOYAmt021169
IRS990EZ/OtherExpensesTotalAmt023164
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENRICHMENT FOR PRESCHOOL CHILDREN
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0126811
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt082953
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt011356
IRS990EZ/SpecialEventsNetIncomeLossAmt09965
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09642
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09757
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0126811
IRS990EZ/TotalProgramServiceExpensesAmt0126811
IRS990EZ/TotalRevenueAmt0115970
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
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011356
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021321
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021321
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021321
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021321
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09965
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011356
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011356
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 1,563 INSURANCE 3,395 MISCELLANEOUS 896 MAINTENANCE/REPAIRS 3,761 SUPPLIES 5,241 DUES/SUBSC 277 LUNCH HOT MEALS 2,804 TRAINING EXPENSES 72 EMPLOYEE SECURITY EXPENSE 75 CLASSROOM SUPPLIES 2,725 NON-INVESTMENT DEPRECIATION 2,355 TOTAL 23,164
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 540 540 EQUIPMENT AND OTHER ASSETS 43,937 59,021 LESS ACCUMULATED DEPRECIATION 36,037 38,392 TOTAL 8,440 21,169
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 1,642 1,757 PPP LOAN 8,000 8,000
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MEGAN SHERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05633824292
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-14
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/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/PreparationDt02022-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NEIL W SCHRAEDER
ReturnHeader/ReturnTs02022-04-04T20:06:21-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MEGAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHERMAN
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

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