Civic Intelligence

Davis County Day Care Center

990 • Fiscal year 2013 • EIN 42-1097111

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 12, 2014

200 N East Street Suite 152537

(641) 664-3130

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.49x

Higher debt load relative to assets than 82% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

1.00x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

25th percentile

-6.9%

Higher net margin than 25% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

28th percentile

-3.7%

Faster asset growth than 28% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

34th percentile

-2.0%

Faster revenue growth than 34% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Down

$817,257

Down $31,365 (-3.7%) from 2012

Net Assets

Down

$419,681

Down $33,013 (-7.3%) from 2012

Liabilities

Up

$397,576

Up $1,648 (+0.4%) from 2012

Revenue

Down

$397,475

Down $8,205 (-2.0%) from 2012

Expenses

Up

$424,991

Up $3,543 (+0.8%) from 2012

Net Income

Down

-$27,516

Down $11,748 (-75%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $874,633Liabilities 2011: $406,171Net Assets 2011: $468,4622011Assets 2012: $848,622Liabilities 2012: $395,928Net Assets 2012: $452,6942012Assets 2013: $817,257Liabilities 2013: $397,576Net Assets 2013: $419,6812013Assets 2014: $795,465Liabilities 2014: $388,009Net Assets 2014: $407,4562014Assets 2015: $756,614Liabilities 2015: $384,818Net Assets 2015: $371,7962015Assets 2016: $738,583Liabilities 2016: $385,727Net Assets 2016: $352,8562016Assets 2017: $706,214Liabilities 2017: $371,581Net Assets 2017: $334,6332017Assets 2018: $663,961Liabilities 2018: $375,004Net Assets 2018: $288,9572018Assets 2019: $635,827Liabilities 2019: $377,314Net Assets 2019: $258,5132019Assets 2020: $612,516Liabilities 2020: $359,465Net Assets 2020: $253,0512020

Highlighted filing

2013

Assets$817,257
Liabilities$397,576
Net Assets$419,681

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $371,585Expenses 2011: $379,307Net Income 2011: -$7,7222011Revenue 2012: $405,680Expenses 2012: $421,448Net Income 2012: -$15,7682012Revenue 2013: $397,475Expenses 2013: $424,991Net Income 2013: -$27,5162013Revenue 2014: $390,379Expenses 2014: $403,041Net Income 2014: -$12,6622014Revenue 2015: $349,435Expenses 2015: $385,029Net Income 2015: -$35,5942015Revenue 2016: $406,540Expenses 2016: $425,480Net Income 2016: -$18,9402016Revenue 2017: $408,107Expenses 2017: $426,330Net Income 2017: -$18,2232017Revenue 2018: $336,526Expenses 2018: $382,202Net Income 2018: -$45,6762018Revenue 2019: $302,263Expenses 2019: $332,707Net Income 2019: -$30,4442019Revenue 2020: $288,726Expenses 2020: $294,188Net Income 2020: -$5,4622020

Highlighted filing

2013

Revenue$397,475
Expenses$424,991
Net Income-$27,516
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 12, 2014
Return Version
2013v3.1
Gross Receipts
$401,686
Mission and Program Overview

Mission

To provide daycare and preschool facilities for low income persons. Will provide quality care for children from six weeks of age through age 12. Before and after school care. We are dedicated to meeting the needs of children at each stage of development.

To provide daycare and preschool facilities for low income persons. Will provide quality care for children from six weeks of age through age 12 before and after school care. We are dedicated to meeting the needs of children at each stage of development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$830,389$802,456▼ $27,933
Cash and Non-Interest-Bearing Accounts$15,537$11,242▼ $4,295
Savings and Temporary Cash Investments$2,696$3,559▲ $863
Total Assets$848,622$817,257▼ $31,365
Liabilities
Mortgage Notes Payable Secured by Investment Property$393,665$389,693▼ $3,972
Accounts Payable and Accrued Expenses$6,974$6,200▼ $774
Other Liabilities$786$1,683▲ $897
Total Liabilities$401,425$397,576▼ $3,849
Net Assets / Fund Balance
Unrestricted Net Assets$447,197$419,681▼ $27,516
Total Net Assets Fund Balance$447,197$419,681▼ $27,516
Total Liabilities and Net Assets / Fund Balance$848,622$817,257▼ $31,365

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$802,456$238,203$1,040,659
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joni HeltonPresident
Amanda PrevoDirector
Andy SummersDirector
Melody McnaryDirector
Jerry KincartCity Council
Teresa MossSecretary/tr
Jennifer BarkerSieda Rep
Jason BellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,620
Program Service Revenue
$389,825
Investment Income
$3
Other Revenue
$2,027
All Other Contributions
$55
Change in Net Assets
$-27,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$260,771
Other Expenses$164,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,024$8,505-$238,529
Depreciation Depletion$28,192--$28,192
Occupancy$27,709--$27,709
Payroll Taxes$22,242--$22,242
Interest$18,107--$18,107
Insurance$11,285--$11,285
Office Expenses$4,171--$4,171
Fees for Services Accounting$2,350--$2,350
Travel$659--$659
Fees for Services Other$405--$405
Other Expenses$230--$230
Advertising$147--$147
All Other Expenses$30--$30
Total Functional Expenses$416,486$8,505$0$424,991
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,807
Fundraising Direct Expenses$4,211
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Accounts Receivable$1,020
Credit Card Balance$663
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8A

All copies of governing documents are available at the day care company office located at 200 n east street suite 1, bloomfield, ia 52537. Because all officers are volunteers the requests for information should allow at least seven days for the information to be accumulated.

Form 990, Page 6, Part VI, Line 11B

The form 990 will be reviewed by the entire board either at a regular or special board meeting.

Form 990, Page 6, Part VI, Line 12C

The day care board is composed completely of volunteers. They work closely with the day care director to keep up with the government regulations concerning child care laws. The board is currently working on a written conflict of interest policy, whistleblower policy and a disaster and emergency backup plan. They are continuing to work with an attorney to review their articles of incorporation to make sure that they are up to date with state of iowa law changes.

Form 990, Page 6, Part VI, Line 15A

There is no ceo or executive director of the the organization. The board is completely volunteer and decisions are voted upon by the board.

Form 990, Page 6, Part VI, Line 15B

The highest paid employee is the day care program director the annual salary has always been under 30,000. All other employees are paid on an hourly basis. The salary is set by the board.

Form 990, Page 6, Part VI, Line 19

Iowa does not require a copy of the form 990, but a copy is available at all times at the day care office located in bloomfield, iowa. These documents are available upon request by the public.

Filing and Contact Details

Filer

EIN
42-1097111
Phone
6416643130

Signing Officer

Name
Joni Helton
Title
President
Phone
6416643130
Signed
2014-08-12

Organization Details

Formed
1978
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
29

Preparer

Preparer
Carol S Howard
Phone
6416828117
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide daycare and preschool facilities for low income persons. Will provide quality care for children from six weeks of age through age 12 before and after school care. We are dedicated to meeting the needs of children at each stage of development.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01639450
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt048
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt047
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt07436
IRS990ScheduleA/OtherIncome509Grp/TotalAmt020778
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IRS990ScheduleA/PublicSupportCY509Pct00.93760
IRS990ScheduleA/PublicSupportTotal509Amt01688846
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt04660
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt03750
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt091556
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt026271
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt07773
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt04660
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt04660
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt03750
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt047114
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0365978
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0335701
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0283385
IRS990ScheduleA/Total509Grp/TotalAmt01780402
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0397475
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0405680
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0371585
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0343147
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0283432
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01801319
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0802456
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0238203
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01040659
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1663
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID ACCOUNTS RECEIVABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD BALANCE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0802456
IRS990ScheduleD/TotalLiabilityAmt01683
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE DAYCARE AND PRESCHOOL FACILITIES FOR LOW INCOME PERSONS. WILL PROVIDE QUALITY CARE FOR CHILDREN FROM SIX WEEKS OF AGE THROUGH AGE 12 BEFORE AND AFTER SCHOOL CARE. WE ARE DEDICATED TO MEETING THE NEEDS OF CHILDREN AT EACH STAGE OF DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE AT THE DAY CARE COMPANY OFFICE LOCATED AT 200 N EAST STREET SUITE 1, BLOOMFIELD, IA 52537. BECAUSE ALL OFFICERS ARE VOLUNTEERS THE REQUESTS FOR INFORMATION SHOULD ALLOW AT LEAST SEVEN DAYS FOR THE INFORMATION TO BE ACCUMULATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WILL BE REVIEWED BY THE ENTIRE BOARD EITHER AT A REGULAR OR SPECIAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DAY CARE BOARD IS COMPOSED COMPLETELY OF VOLUNTEERS. THEY WORK CLOSELY WITH THE DAY CARE DIRECTOR TO KEEP UP WITH THE GOVERNMENT REGULATIONS CONCERNING CHILD CARE LAWS. THE BOARD IS CURRENTLY WORKING ON A WRITTEN CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND A DISASTER AND EMERGENCY BACKUP PLAN. THEY ARE CONTINUING TO WORK WITH AN ATTORNEY TO REVIEW THEIR ARTICLES OF INCORPORATION TO MAKE SURE THAT THEY ARE UP TO DATE WITH STATE OF IOWA LAW CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS NO CEO OR EXECUTIVE DIRECTOR OF THE THE ORGANIZATION. THE BOARD IS COMPLETELY VOLUNTEER AND DECISIONS ARE VOTED UPON BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE HIGHEST PAID EMPLOYEE IS THE DAY CARE PROGRAM DIRECTOR THE ANNUAL SALARY HAS ALWAYS BEEN UNDER 30,000. ALL OTHER EMPLOYEES ARE PAID ON AN HOURLY BASIS. THE SALARY IS SET BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IOWA DOES NOT REQUIRE A COPY OF THE FORM 990, BUT A COPY IS AVAILABLE AT ALL TIMES AT THE DAY CARE OFFICE LOCATED IN BLOOMFIELD, IOWA. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST BY THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0817257
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IRS990/TotalAssetsGrp/EOYAmt0817257
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IRS990/TotalContributionsAmt05620
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08505
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0416486
IRS990/TotalFunctionalExpensesGrp/TotalAmt0424991
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0401425
IRS990/TotalLiabilitiesEOYAmt0397576
IRS990/TotalLiabilitiesGrp/BOYAmt0401425
IRS990/TotalLiabilitiesGrp/EOYAmt0397576
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0447197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0419681
IRS990/TotalProgramServiceExpensesAmt0416486
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IRS990/TotalRevenueGrp/ExclusionAmt02030
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0397475
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0848622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0817257
IRS990/TravelGrp/ProgramServicesAmt0659
IRS990/TravelGrp/TotalAmt0659
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0447197
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0419681
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.DAVISCOUNTYDAYCARE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JONI HELTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06416643130
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10DAVIS COUNTY DAY CARE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0DAVI
ReturnHeader/Filer/EIN0421097111
ReturnHeader/Filer/PhoneNum06416643130
ReturnHeader/Filer/USAddress/AddressLine10200 N EAST STREET SUITE 1
ReturnHeader/Filer/USAddress/City0BLOOMFIELD
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode052537
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421596722
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DAVIS & LEWIS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 369
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0OTTUMWA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0525010369
ReturnHeader/PreparerPersonGrp/PhoneNum06416828117
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROL S HOWARD
ReturnHeader/ReturnTs02014-08-12T15:06:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01

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