Civic Intelligence

Native American Child Care Center Inc

EIN 42-1149473 • 501(c)3 • Sioux City, IA

Profile

The mission of native american child care center, inc. Is to provide preschool care for children ages 2 to 5 on a nonsectarian basis. The center's priority is to enroll children from low-income families of native american descent. The organization also provides special development services for at-risk children.

1735 Morningside AvenueSioux City, IA 51106

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$54,998

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 27.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

53rd percentile

-0.1%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-45%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$435,078

Down $401 (-0.1%) from 2022

Liabilities

Up

$42,572

Up $25,250 (+146%) from 2022

Net Assets

Down

$392,506

Down $25,651 (-6.1%) from 2022

Revenue

Down

$198,432

Down $161,211 (-45%) from 2022

Expenses

Down

$224,083

Down $51,126 (-19%) from 2022

Net Income

Down

-$25,651

Down $110,085 (-130%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $307,740Liabilities 2012: $21,173Net Assets 2012: $286,5672012Assets 2013: $328,669Liabilities 2013: $27,824Net Assets 2013: $300,8452013Assets 2014: $331,567Liabilities 2014: $27,460Net Assets 2014: $304,1072014Assets 2015: $357,805Liabilities 2015: $29,565Net Assets 2015: $328,2402015Assets 2016: $343,890Liabilities 2016: $32,449Net Assets 2016: $311,4412016Assets 2017: $306,720Liabilities 2017: $19,687Net Assets 2017: $287,0332017Assets 2018: $283,238Liabilities 2018: $22,202Net Assets 2018: $261,0362018Assets 2019: $279,414Liabilities 2019: $21,649Net Assets 2019: $257,7652019Assets 2020: $317,807Liabilities 2020: $80,205Net Assets 2020: $237,6022020Assets 2021: $392,431Liabilities 2021: $58,708Net Assets 2021: $333,7232021Assets 2022: $435,479Liabilities 2022: $17,322Net Assets 2022: $418,1572022Assets 2023: $435,078Liabilities 2023: $42,572Net Assets 2023: $392,5062023

Highlighted filing

2023

Assets$435,078
Liabilities$42,572
Net Assets$392,506

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $366,162Expenses 2012: $343,650Net Income 2012: $22,5122012Revenue 2013: $390,242Expenses 2013: $375,964Net Income 2013: $14,2782013Revenue 2014: $380,445Expenses 2014: $377,183Net Income 2014: $3,2622014Revenue 2015: $409,306Expenses 2015: $385,173Net Income 2015: $24,1332015Revenue 2016: $386,236Expenses 2016: $403,035Net Income 2016: -$16,7992016Revenue 2017: $330,085Expenses 2017: $354,493Net Income 2017: -$24,4082017Revenue 2018: $329,738Expenses 2018: $355,735Net Income 2018: -$25,9972018Revenue 2019: $360,690Expenses 2019: $363,961Net Income 2019: -$3,2712019Revenue 2020: $302,949Expenses 2020: $323,112Net Income 2020: -$20,1632020Revenue 2021: $351,062Expenses 2021: $254,941Net Income 2021: $96,1212021Revenue 2022: $359,643Expenses 2022: $275,209Net Income 2022: $84,4342022Revenue 2023: $198,432Expenses 2023: $224,083Net Income 2023: -$25,6512023

Highlighted filing

2023

Revenue$198,432
Expenses$224,083
Net Income-$25,651

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$199,014
Mission and Program Overview

Mission

The mission of native american child care center, inc. Is to provide

The mission of native american child care center, inc. Is to provide preschool care for children ages 2 to 5 on a nonsectarian basis. The center's priority is to enroll children from low-income families of native american descent.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$221,280$140,084▼ $81,196
Pledges and Grants Receivable$59,093$134,992▲ $75,899
Land, Buildings, and Equipment, Net$2,443$6,190▲ $3,747
Prepaid Expenses and Deferred Charges$773$662▼ $111
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$435,479$435,078▼ $401
Other Assets Total$151,790$153,050▲ $1,260
Liabilities
Accounts Payable and Accrued Expenses$17,322$42,572▲ $25,250
Total Liabilities$17,322$42,572▲ $25,250
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$361,981$347,361▼ $14,620
Net Assets With Donor Restrictions$56,176$45,145▼ $11,031
Total Net Assets Fund Balance$418,157$392,506▼ $25,651
Total Liabilities and Net Assets / Fund Balance$435,479$435,078▼ $401

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,190$26,379$32,569
Land$0--
Other Assets Org$153,050--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roxie MurrenExecutive DirectorFT$54,708$290$54,998

Board Members and Trustees

NameTitle
Joan HohlPresident
Jackie HahnVice President
Brandy BakerDirector
Judy MillerDirector
Shona CampbellDirector
Patty ProvostTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$178,145
Program Service Revenue
$18,210
Investment Income
$1,951
Other Revenue
$126
All Other Contributions
$889
Change in Net Assets
$-25,651

Audited Revenue Reconciliation

Revenue per Audited Statements
$198,432
Revenue Not Reported on Form 990
$100,970
Total Revenue per Audited Statements
$299,402
Total Revenue per Form 990
$198,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,868
Other Expenses$67,215
Total Fundraising Expense$2,030
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,247$14,508$870$101,625
Current Officers, Directors, Trustees, and Key Employees$13,273$23,892$758$37,923
Payroll Taxes$11,531$4,449$189$16,169
Fees for Services Other$0$12,355$0$12,355
Fees for Services Accounting$0$7,105$0$7,105
Occupancy$4,590$756$54$5,400
Insurance$3,755$1,375$57$5,187
Office Expenses$3,653$1,365$102$5,120
Conferences and Meetings$2,435$0$0$2,435
Other Expenses$0$2,301$0$2,301
Depreciation Depletion$1,353$0$0$1,353
Other Employee Benefits$1,151$0$0$1,151
Advertising$624$0$0$624
Travel$76$25$0$101
Total Functional Expenses$153,922$68,131$2,030$224,083

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$325,053
Expenses per Audited Statements$224,083
Total Expenses per Form 990$224,083
Expenses Not Reported on Form 990$100,970
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$582
Fundraising Gross Income$582
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Native American Child Care Center Inc
EIN
42-1149473
Phone
7122764030
Address
1735 MORNINGSIDE AVENUE, SIOUX CITY, IA 51106

Signing Officer

Name
David Frazier
Title
Executive Director
Phone
7122764030
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Frazier
Formed
1981
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
2

Preparer

Firm
Nichols Rise & Co LLP
Address
302 Jones St Ste 320, Sioux City, IA 51101
Preparer
Stacey Todd
Phone
7122524309
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 is reviewed by officers before mailing.

Pt VI, Line 19

These documents are available to the public upon request.

Financial Statement Notes

Pt XI, Line 2D

Employee retention credit included in financial statement income

Pt XII, Line 2D

Employee retention credit deducted from wages

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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0323308
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01530
IRS990/PYOtherExpensesAmt054696
IRS990/PYOtherRevenueAmt0385
IRS990/PYProgramServiceRevenueAmt034420
IRS990/PYRevenuesLessExpensesAmt084434
IRS990/PYSalariesCompEmpBnftPaidAmt0220513
IRS990/PYTotalExpensesAmt0275209
IRS990/PYTotalRevenueAmt0359643
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-25651
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt018210
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0221280
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0140084
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
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/DonatedServicesAndUseFcltsAmt018600
IRS990ScheduleD/DonatedServicesUseFcltsAmt018600
IRS990ScheduleD/EquipmentGrp/BookValueAmt06190
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026379
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032569
IRS990ScheduleD/ExpensesNotReportedAmt0100970
IRS990ScheduleD/ExpensesSubtotalAmt0224083
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0153050
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherExpensesIncludedAmt082370
IRS990ScheduleD/OtherRevenueAmt082370
IRS990ScheduleD/RevenueNotReportedAmt0100970
IRS990ScheduleD/RevenueSubtotalAmt0198432
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EMPLOYEE RETENTION CREDIT INCLUDED IN FINANCIAL STATEMENT INCOME
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EMPLOYEE RETENTION CREDIT DEDUCTED FROM WAGES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06190
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0153050
IRS990ScheduleD/TotalExpensesPerForm990Amt0224083
IRS990ScheduleD/TotalRevenuePerForm990Amt0198432
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0299402
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0325053
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0REGISTRATION PACKETS, BROCHURES, AND CHILD CARE FOOD PROGRAM APPLICATIONS CONTAIN NON-DISCRIMINATION POLICIES. THE CENTER DOES NOT SOLICIT STUDENTS VIA MEDIA. N/A
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE MAJORITY OF FUNDING FOR THE FOOD PROGRAM AND EDUCATION PROGRAMS ARE FUNDED WITH FEDERAL/IOWA DEPARTMENT OF REVENUE GRANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY OFFICERS BEFORE MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0435479
IRS990/TotalAssetsEOYAmt0435078
IRS990/TotalAssetsGrp/BOYAmt0435479
IRS990/TotalAssetsGrp/EOYAmt0435078
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0178145
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02030
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068131
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153922
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224083
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017322
IRS990/TotalLiabilitiesEOYAmt042572
IRS990/TotalLiabilitiesGrp/BOYAmt017322
IRS990/TotalLiabilitiesGrp/EOYAmt042572
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0418157
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0392506
IRS990/TotalOtherCompensationAmt0290
IRS990/TotalProgramServiceExpensesAmt0153922
IRS990/TotalProgramServiceRevenueAmt018210
IRS990/TotalReportableCompFromOrgAmt054708
IRS990/TotalRevenueGrp/ExclusionAmt01951
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018336
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198432
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0435479
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0435078
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt025
IRS990/TravelGrp/ProgramServicesAmt076
IRS990/TravelGrp/TotalAmt0101
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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