Civic Intelligence

Essex Child Center

EIN 42-1129198 • 501(c)3 • Essex, IA

Profile

Provide affordable preschool and daycare services to the community

PO Box 421Essex, IA 51638

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

45th percentile

1.3%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-10%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$777,094

Up $9,910 (+1.3%) from 2023

Liabilities

Up

$9,451

Up $4,363 (+86%) from 2023

Net Assets

Up

$767,643

Up $5,547 (+0.7%) from 2023

Revenue

Down

$408,580

Down $47,429 (-10%) from 2023

Expenses

Down

$403,033

Down $19,250 (-4.6%) from 2023

Net Income

Down

$5,547

Down $28,179 (-84%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $81,494Liabilities 2011: $5,344Net Assets 2011: $76,1502011Assets 2012: $89,942Liabilities 2012: $7,919Net Assets 2012: $82,0232012Assets 2013: $81,559Liabilities 2013: $1,959Net Assets 2013: $79,6002013Assets 2014: $98,808Liabilities 2014: $9,877Net Assets 2014: $88,9312014Assets 2015: $121,531Liabilities 2015: $4,839Net Assets 2015: $116,6922015Assets 2016: $133,235Liabilities 2016: $7,305Net Assets 2016: $125,9302016Assets 2017: $162,400Liabilities 2017: $6,518Net Assets 2017: $155,8822017Assets 2018: $143,216Liabilities 2018: $8,425Net Assets 2018: $134,7912018Assets 2019: $170,034Liabilities 2019: $7,053Net Assets 2019: $162,9812019Assets 2020: $255,835Liabilities 2020: $11,723Net Assets 2020: $244,1122020Assets 2021: $288,409Liabilities 2021: $5,848Net Assets 2021: $282,5612021Assets 2022: $733,666Liabilities 2022: $5,296Net Assets 2022: $728,3702022Assets 2023: $767,184Liabilities 2023: $5,088Net Assets 2023: $762,0962023Assets 2024: $777,094Liabilities 2024: $9,451Net Assets 2024: $767,6432024

Highlighted filing

2024

Assets$777,094
Liabilities$9,451
Net Assets$767,643

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $217,301Expenses 2011: $206,477Net Income 2011: $10,8242011Revenue 2012: $226,487Expenses 2012: $220,614Net Income 2012: $5,8732012Revenue 2013: $181,646Expenses 2013: $184,069Net Income 2013: -$2,4232013Revenue 2014: $185,262Expenses 2014: $175,931Net Income 2014: $9,3312014Revenue 2015: $235,277Expenses 2015: $207,516Net Income 2015: $27,7612015Revenue 2016: $261,617Expenses 2016: $252,379Net Income 2016: $9,2382016Revenue 2017: $258,946Expenses 2017: $228,994Net Income 2017: $29,9522017Revenue 2018: $311,628Expenses 2018: $274,701Net Income 2018: $36,9272018Revenue 2019: $346,631Expenses 2019: $318,441Net Income 2019: $28,1902019Revenue 2020: $413,669Expenses 2020: $332,550Net Income 2020: $81,1192020Revenue 2021: $483,393Expenses 2021: $444,944Net Income 2021: $38,4492021Revenue 2022: $388,112Expenses 2022: $342,303Net Income 2022: $45,8092022Revenue 2023: $456,009Expenses 2023: $422,283Net Income 2023: $33,7262023Revenue 2024: $408,580Expenses 2024: $403,033Net Income 2024: $5,5472024

Highlighted filing

2024

Revenue$408,580
Expenses$403,033
Net Income$5,547

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.77$0.09$7.68$4.09$4.03$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.67$0.05$7.62$4.56$4.22$0.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.34$0.05$7.28$3.88$3.42$0.46
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.06$2.83$4.83$4.45$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.12$2.44$4.14$3.33$0.81
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.07$1.63$3.47$3.18$0.28
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.08$1.35$3.12$2.75$0.37
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.07$1.56$2.59$2.29$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.07$1.26$2.62$2.52$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.05$1.17$2.35$2.08$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.10$0.89$1.85$1.76$0.09
2013Summary only. Only limited summary data is available for this year.$0.82$0.02$0.80$1.82$1.84$0.02
2012Summary only. Only limited summary data is available for this year.$0.90$0.08$0.82$2.26$2.21$0.06
2011Summary only. Only limited summary data is available for this year.$0.81$0.05$0.76$2.17$2.06$0.11
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 28, 2022
Return Version
2021v4.1
Gross Receipts
$483,393
Mission and Program Overview

Mission

Provide affordable preschool and daycare services to the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$244,112$282,561▲ $38,449
Savings and Temporary Cash Investments$133,228$151,412▲ $18,184
Land, Buildings, and Equipment, Net$91,678$89,389▼ $2,289
Cash and Non-Interest-Bearing Accounts$26,976$41,720▲ $14,744
Accounts Receivable$3,953$5,888▲ $1,935
Total Assets$255,835$288,409▲ $32,574
Liabilities
Accounts Payable and Accrued Expenses$11,723$5,848▼ $5,875
Total Liabilities$11,723$5,848▼ $5,875
Net Assets / Fund Balance
Total Net Assets Fund Balance$244,112$282,561▲ $38,449
Total Liabilities and Net Assets / Fund Balance$255,835$288,409▲ $32,574

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$84,389$62,879-
Land$5,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tonya StoaksCenter DirectorFT$41,269$41,269

Board Members and Trustees

NameTitle
Ashle HolmesPresident
Ashley WardVice President
Laura KirchertDirector
Zac JamesDirector
Kelly JamesSecretary
Austine BehrensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,302
Program Service Revenue
$343,051
Investment Income
$40
Other Revenue
$0
All Other Contributions
$22,058
Change in Net Assets
$38,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$245,458
Other Expenses$199,486
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,088$0$0$184,088
Current Officers, Directors, Trustees, and Key Employees$37,142$4,127$0$41,269
Occupancy$19,781$0$0$19,781
Payroll Taxes$16,890$316$0$17,206
Insurance$10,099$0$0$10,099
Other Employee Benefits$2,895$0$0$2,895
Depreciation Depletion$2,288$0$0$2,288
Office Expenses$1,603$178$0$1,781
Other Expenses$1,511$168$0$1,679
Fees for Services Legal$1,215$135$0$1,350
All Other Expenses$521$0$0$521
Travel$301$100$0$401
Conferences and Meetings$285$0$0$285
Total Functional Expenses$439,920$5,024$0$444,944
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
No
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
Filing and Contact Details

Filer

Filer Name
Essex Child Center
EIN
42-1129198
Phone
7123793870
Address
PO BOX 421, ESSEX, IA 51638

Signing Officer

Name
Ashle Holmes
Title
President
Phone
7123793870
Signed
2022-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erica Accola-lantz
Formed
1980
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
31
Volunteers
5

Preparer

Firm
Carrick & Associates Llp
Address
2016 COMMERCE DRIVE, RED OAK, IA 51566
Preparer
Stephen C Holmes CPA
Phone
7126235471
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

There are 4 officers and 4 directors that have voting rights.

Pt VI, Line 7A

Current officers and directors elect the new officers and directors for the next year.

Pt VI, Line 11B

A copy of the tax return is given to the board members at their regular meeting prior to the due date of the return.

Pt VI, Line 15B

Board members review and approve salaries around hire anniversary dates.

Raw XML AppendixShowing 400 of 421 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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IRS990/DepreciationDepletionGrp/ProgramServicesAmt02288
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/ReconcilationRevenueExpnssAmt038449
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0483393
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0244112
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0282561
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0133228
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0151412
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0140302
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0100124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt038930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt042596
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt032629
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0354581
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt040
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0132
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0177
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0133
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0545
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0343051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0313413
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0307524
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0268899
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0226254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01459141
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0177
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0545
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt01813722
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0483353
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0413537
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0346454
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0311495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0258883
IRS990ScheduleA/Total509Grp/TotalAmt01813722
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01814267
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt084389
IRS990ScheduleD/BuildingsGrp/DepreciationAmt062879
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0147268
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt05000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt089389
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE 4 OFFICERS AND 4 DIRECTORS THAT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CURRENT OFFICERS AND DIRECTORS ELECT THE NEW OFFICERS AND DIRECTORS FOR THE NEXT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE TAX RETURN IS GIVEN TO THE BOARD MEMBERS AT THEIR REGULAR MEETING PRIOR TO THE DUE DATE OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS REVIEW AND APPROVE SALARIES AROUND HIRE ANNIVERSARY DATES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255835
IRS990/TotalAssetsEOYAmt0288409
IRS990/TotalAssetsGrp/BOYAmt0255835
IRS990/TotalAssetsGrp/EOYAmt0288409
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0140302
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0439920
IRS990/TotalFunctionalExpensesGrp/TotalAmt0444944
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011723
IRS990/TotalLiabilitiesEOYAmt05848
IRS990/TotalLiabilitiesGrp/BOYAmt011723
IRS990/TotalLiabilitiesGrp/EOYAmt05848
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0244112
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0282561
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0439920
IRS990/TotalProgramServiceRevenueAmt0343051
IRS990/TotalReportableCompFromOrgAmt041269
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0343091
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0483393
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0255835
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0288409
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0100
IRS990/TravelGrp/ProgramServicesAmt0301
IRS990/TravelGrp/TotalAmt0401
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02441 270TH ST
IRS990/USAddress/CityNm0STANTON
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051573
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ASHLE HOLMES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07123793870
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESSEX CHILD CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ESSE

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