Civic Intelligence

Nisse Preschool & Kids Place

990EZ • Fiscal year 2022 • EIN 42-0934146

Jun 01, 2021 to May 31, 2022 • Filed on Apr 13, 2023

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

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.01x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

51st percentile

5.2%

Higher net margin than 51% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$17,889

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

50th percentile

0.9%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

69th percentile

40%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Up

$109,536

Up $930 (+0.9%) from 2021

Net Assets

Up

$107,285

Up $8,436 (+8.5%) from 2021

Liabilities

Down

$2,251

Down $7,506 (-77%) from 2021

Revenue

Up

$162,433

Up $46,463 (+40%) from 2021

Expenses

Up

$153,996

Up $27,185 (+21%) from 2021

Net Income

Up

$8,437

Up $19,278 (+178%) from 2021

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

2022

Assets$109,536
Liabilities$2,251
Net Assets$107,285

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

2022

Revenue$162,433
Expenses$153,996
Net Income$8,437
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 13, 2023
Return Version
2021v4.0
Gross Receipts
$173,983
Mission and Program Overview

Mission

Enrichment for preschool children

Program Services

DescriptionGrantsExpenses
ACTIVITIES AND LEARNING ENVIRONMENT FOR PRE-KINDERGARTEN CHILDREN.-$153,996
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KIMBERLY ENGRAVDirectorPT$17,889-$17,889
ALISON BLAKEAssistant Tr-$0--
LEISHA BAHRBoard Member-$0--
STEPHANIE FARLEYBoard Member-$0--
JAMIE KLEPPERPresident-$0--
KATHLEEN SCHUTTETreasurer-$0--
TASHA SIBLEYSecretary-$0--
JESSICA JEPSEN-RUPPBoard Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$21,781$21,781$11,550$10,231
Total Events$21,781$21,781$11,550$10,231
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
Jamie Klepper
Title
President
Phone
5633824794
Signed
2023-04-13

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 190 insurance 4,182 miscellaneous 1,205 maintenance/repairs 5,190 supplies 4,720 dues/subsc 177 lunch hot meals 4,805 training expenses 533 employee security expense 179 classroom supplies 6,014 transportation 184 non-investment depreciation 2,633 total 30,012

Form 990-ez, Part II, Line 24

Accounts receivable 540 540 equipment and other assets 59,021 59,021 less accumulated depreciation 38,392 41,025 total 21,169 18,536

Form 990-ez, Part II, Line 26

Payroll liabilities 1,757 2,251 ppp loan 8,000 0

Raw XML Appendix163 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/USAddress/CityNm0WAUKON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt087436
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IRS990EZ/GrossReceiptsAmt0173983
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IRS990EZ/InvestmentIncomeAmt09
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt0107285
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt717889
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ALISON BLAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LEISHA BAHR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEPHANIE FARLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMIE KLEPPER
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/BOYAmt021169
IRS990EZ/OtherAssetsTotalDetail/EOYAmt018536
IRS990EZ/OtherExpensesTotalAmt030012
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENRICHMENT FOR PRESCHOOL CHILDREN
IRS990EZ/ProgramServiceRevenueAmt0119178
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SpecialEventsNetIncomeLossAmt010231
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0153996
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IRS990EZ/TotalRevenueAmt0162433
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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 190 INSURANCE 4,182 MISCELLANEOUS 1,205 MAINTENANCE/REPAIRS 5,190 SUPPLIES 4,720 DUES/SUBSC 177 LUNCH HOT MEALS 4,805 TRAINING EXPENSES 533 EMPLOYEE SECURITY EXPENSE 179 CLASSROOM SUPPLIES 6,014 TRANSPORTATION 184 NON-INVESTMENT DEPRECIATION 2,633 TOTAL 30,012
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 540 540 EQUIPMENT AND OTHER ASSETS 59,021 59,021 LESS ACCUMULATED DEPRECIATION 38,392 41,025 TOTAL 21,169 18,536
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 1,757 2,251 PPP LOAN 8,000 0
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMIE KLEPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05633824794
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-13
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/PreparationDt02023-04-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NEIL W SCHRAEDER
ReturnHeader/ReturnTs02023-04-18T11:13:42-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MEGAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHERMAN
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

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Filings