Civic Intelligence

Childrens Learning Center

990 • Fiscal year 2016 • EIN 42-1206350

Sep 01, 2015 to Aug 31, 2016 • Filed on Oct 25, 2016

Organization ProfileWWW.CHILDRENS-GARDEN.NET
3223 University AveDes Moines, IA 50311

(515) 259-9880

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.49x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

53rd percentile

4.1%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

88th percentile

45%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Flat

$47,365

Flat from 2016

Net Assets

Flat

$24,229

Flat from 2016

Liabilities

Flat

$23,136

Flat from 2016

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin53rd percentile

Revenue

Flat

$523,363

Flat from 2016

Expenses

Flat

$501,994

Flat from 2016

Net Income

Flat

$21,369

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $53,341Liabilities 2010: $34,598Net Assets 2010: $18,7432010Assets 2011: $71,667Liabilities 2011: $34,377Net Assets 2011: $37,2902011Assets 2012: $94,733Liabilities 2012: $56,522Net Assets 2012: $38,2112012Assets 2013: $44,973Liabilities 2013: $46,227Net Assets 2013: -$1,2542013Assets 2014: $44,683Liabilities 2014: $30,933Net Assets 2014: $13,7502014Assets 2015: $32,757Liabilities 2015: $29,897Net Assets 2015: $2,8602015Assets 2016: $47,365Liabilities 2016: $23,136Net Assets 2016: $24,2292016Assets 2016: $47,365Liabilities 2016: $23,136Net Assets 2016: $24,2292016Assets 2017: $57,458Liabilities 2017: $22,492Net Assets 2017: $34,9662017Assets 2018: $57,014Liabilities 2018: $31,831Net Assets 2018: $25,1832018Assets 2019: $118,551Liabilities 2019: $30,919Net Assets 2019: $87,6322019Assets 2020: $239,547Liabilities 2020: $87,663Net Assets 2020: $151,8842020Assets 2021: $484,783Liabilities 2021: $152,915Net Assets 2021: $331,8682021Assets 2022: $485,409Liabilities 2022: $13,179Net Assets 2022: $472,2302022Assets 2023: $452,613Liabilities 2023: $2,931Net Assets 2023: $449,6822023Assets 2025: $370,165Liabilities 2025: $38,063Net Assets 2025: $332,1022025

Highlighted filing

2016

Assets$47,365
Liabilities$23,136
Net Assets$24,229
Open 2016 Filing

Operations Trend

Revenue Growth66th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $574,7062010Revenue 2011: $585,953Expenses 2011: $567,406Net Income 2011: $18,5472011Revenue 2012: $650,393Expenses 2012: $649,472Net Income 2012: $9212012Expenses 2013: $644,5902013Revenue 2014: $539,311Expenses 2014: $524,307Net Income 2014: $15,0042014Revenue 2015: $464,631Expenses 2015: $475,521Net Income 2015: -$10,8902015Revenue 2016: $523,363Expenses 2016: $501,994Net Income 2016: $21,3692016Revenue 2016: $523,363Expenses 2016: $501,994Net Income 2016: $21,3692016Revenue 2017: $527,430Expenses 2017: $516,693Net Income 2017: $10,7372017Revenue 2018: $591,713Expenses 2018: $601,495Net Income 2018: -$9,7822018Revenue 2019: $784,905Expenses 2019: $722,436Net Income 2019: $62,4692019Revenue 2020: $670,277Expenses 2020: $606,025Net Income 2020: $64,2522020Revenue 2021: $628,262Expenses 2021: $448,278Net Income 2021: $179,9842021Revenue 2022: $868,827Expenses 2022: $728,465Net Income 2022: $140,3622022Revenue 2023: $854,203Expenses 2023: $876,751Net Income 2023: -$22,5482023Revenue 2025: $974,578Expenses 2025: $1,020,121Net Income 2025: -$45,5432025

Highlighted filing

2016

Revenue$523,363
Expenses$501,994
Net Income$21,369
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Oct 25, 2016
Return Version
2015v2.1
Gross Receipts
$523,363
Mission and Program Overview

Mission

Provide nurturing environment that promotes the physical, social, emotional, and intellectual development of the children by providing child care and development services

Provide nurturing environment that promotes the physical, social, emotional, and intellectual development of children by providing child care and development services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$15,830$29,064▲ $13,234
Savings and Temporary Cash Investments$5,788$10,255▲ $4,467
Cash and Non-Interest-Bearing Accounts$7,411$3,834▼ $3,577
Land, Buildings, and Equipment, Net$3,728$2,917▼ $811
Prepaid Expenses and Deferred Charges-$1,295-
Total Assets$32,757$47,365▲ $14,608
Liabilities
Accounts Payable and Accrued Expenses$14,099$12,435▼ $1,664
Other Liabilities$8,302$8,186▼ $116
Mortgage Notes Payable Secured by Investment Property$7,496$2,515▼ $4,981
Total Liabilities$29,897$23,136▼ $6,761
Net Assets / Fund Balance
Unrestricted Net Assets$2,860$24,229▲ $21,369
Total Net Assets Fund Balance$2,860$24,229▲ $21,369
Total Liabilities and Net Assets / Fund Balance$32,757$47,365▲ $14,608

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,002$54,897$55,899
Other Land Buildings-$45,468$45,468
Leasehold Improvements$1,915$85$2,000
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Valerie JohannsenPresident
Mike WhitmerAt Large
Mary Jane MillsSecretary
Ryan SmithTreasurer
Matt ShieldsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$18,901
Program Service Revenue
$504,459
Investment Income
$3
Other Revenue
$0
All Other Contributions
$18,901
Change in Net Assets
$21,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$379,260
Other Expenses$122,734
Total Fundraising Expense$4,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$337,841$9,575-$347,416
Occupancy$29,402$9,801-$39,203
Payroll Taxes$23,883$7,961-$31,844
Insurance$14,299$4,516-$18,815
Fees for Services Accounting$10,348$3,450-$13,798
All Other Expenses$8,971$2,597-$11,568
Other Expenses$3,629-$4,095$3,629
Depreciation Depletion$1,410$430-$1,840
Fees for Services Other$930$310-$1,240
Office Expenses$604$202-$806
Information Technology$498$166-$664
Interest$246--$246
Total Functional Expenses$458,891$39,008$4,095$501,994
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Payable$5,966
Payroll Taxes Payable$2,220
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization has members which are families who use the daycare”

Form 990, Page 6, Part VI, Line 7A

“Families who use the daycare elect members of the governing body”

Form 990, Page 6, Part VI, Line 7B

“Decisions are subject to approval of the families who use the daycare”

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

“The return is reviewed by the board members before filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Childrens Learning Center
EIN
42-1206350
Phone
5152599880
Address
3223 UNIVERSITY AVE, DES MOINES, IA 50311

Signing Officer

Name
Valerie Johannsen
Title
President
Phone
5152599880
Signed
2016-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Valerie Johannsen
Formed
1934
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
28

Preparer

Firm
Faller Kincheloe and Co Plc
Address
2721 SW 30TH ST, DES MOINES, IA 50321-1409
Preparer
Alan Kincheloe
Phone
5153625672
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Total509Grp/TotalAmt02781617
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0523363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0463631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0539311
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0605125
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0650393
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02781823
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01002
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054897
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055899
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01915
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt085
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045468
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05966
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12220
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02917
IRS990ScheduleD/TotalLiabilityAmt08186
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHICH ARE FAMILIES WHO USE THE DAYCARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FAMILIES WHO USE THE DAYCARE ELECT MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE SUBJECT TO APPROVAL OF THE FAMILIES WHO USE THE DAYCARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS REVIEWED BY THE BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt032757
IRS990/TotalAssetsEOYAmt047365
IRS990/TotalAssetsGrp/BOYAmt032757
IRS990/TotalAssetsGrp/EOYAmt047365
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018901
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04095
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039008
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0458891
IRS990/TotalFunctionalExpensesGrp/TotalAmt0501994
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029897
IRS990/TotalLiabilitiesEOYAmt023136
IRS990/TotalLiabilitiesGrp/BOYAmt029897
IRS990/TotalLiabilitiesGrp/EOYAmt023136
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02860
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt024229
IRS990/TotalProgramServiceExpensesAmt0458891
IRS990/TotalProgramServiceRevenueAmt0504459
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0504459
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0523363
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032757
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt047365
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02860
IRS990/UnrestrictedNetAssetsGrp/EOYAmt024229
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03223 UNIVERSITY AVE
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050311
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://WWW.CHILDRENS-GARDEN.NET/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VALERIE JOHANNSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05152599880
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDRENS LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0421206350
ReturnHeader/Filer/PhoneNum05152599880
ReturnHeader/Filer/USAddress/AddressLine1Txt03223 UNIVERSITY AVE
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050311
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261600907
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FALLER KINCHELOE AND CO PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02721 SW 30TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0503211409
ReturnHeader/PreparerPersonGrp/PhoneNum05153625672
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN KINCHELOE
ReturnHeader/ReturnTs02016-10-27T09:34:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-09-01
ReturnHeader/TaxPeriodEndDt02016-08-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$47,365
Liabilities
$23,136
Net assets
$24,229
Revenue
$523,363
Expenses
$501,994
Net income
$21,369
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.04$0.33$0.97$1.02$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.45$0.85$0.88$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.01$0.47$0.87$0.73$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.15$0.33$0.63$0.45$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.09$0.15$0.67$0.61$0.06
2019Summary only. Only limited summary data is available for this year.$0.12$0.03$0.09$0.78$0.72$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.03$0.03$0.59$0.60$0.01
2017Summary only. Only limited summary data is available for this year.$0.06$0.02$0.03$0.53$0.52$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.02$0.52$0.50$0.02
2016Summary only. Only limited summary data is available for this year.$0.05$0.02$0.02$0.52$0.50$0.02
2015Summary only. Only limited summary data is available for this year.$0.03$0.03$0.00$0.46$0.48$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.04$0.03$0.01$0.54$0.52$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.05$0.00$0.64
2012Summary only. Only limited summary data is available for this year.$0.09$0.06$0.04$0.65$0.65$0.00
2011Summary only. Only limited summary data is available for this year.$0.07$0.03$0.04$0.59$0.57$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.03$0.02$0.57