Civic Intelligence

Childrens Learning Center

990 • Fiscal year 2018 • EIN 42-1206350

Sep 01, 2017 to Aug 31, 2018 • Filed on Nov 28, 2018

Organization Profilechildrens-garden.org
3223 University AvenueDes Moines, IA 50311

(515) 259-9880

Siviq Scores

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

Liabilities / Assets

87th percentile

0.56x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.05x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

35th percentile

-1.7%

Higher net margin than 35% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

42nd percentile

-0.8%

Faster asset growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$57,014

Down $444 (-0.8%) from 2017

Net Assets

Down

$25,183

Down $9,783 (-28%) from 2017

Liabilities

Up

$31,831

Up $9,339 (+42%) from 2017

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin35th percentile

Revenue

Up

$591,713

Up $64,283 (+12%) from 2017

Expenses

Up

$601,495

Up $84,802 (+16%) from 2017

Net Income

Down

-$9,782

Down $20,519 (-191%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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 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

2018

Assets$57,014
Liabilities$31,831
Net Assets$25,183
Open 2018 Filing

Operations Trend

Revenue Growth64th 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 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

2018

Revenue$591,713
Expenses$601,495
Net Income-$9,782
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Nov 28, 2018
Return Version
2017v2.2
Gross Receipts
$591,713
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$28,564$0▼ $28,564
Land, Buildings, and Equipment, Net$2,689$27,658▲ $24,969
Cash and Non-Interest-Bearing Accounts$3,676$20,837▲ $17,161
Savings and Temporary Cash Investments$21,353$8,519▼ $12,834
Prepaid Expenses and Deferred Charges$1,175$0▼ $1,175
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$57,457$57,014▼ $443
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$24,500-
Other Liabilities$9,267$4,437▼ $4,830
Accounts Payable and Accrued Expenses$13,225$2,894▼ $10,331
Total Liabilities$22,492$31,831▲ $9,339
Net Assets / Fund Balance
Unrestricted Net Assets$34,965$25,183▼ $9,782
Total Net Assets Fund Balance$34,965$25,183▼ $9,782
Total Liabilities and Net Assets / Fund Balance$57,457$57,014▼ $443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,857$83,775$108,632
Leasehold Improvements$2,801$199$3,000
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
Stith WiggsPresident
Ashley MckennaVice President
Kindra PerryAdvisor
Brianne SasekSecretary
Stephanie EarlyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,760
Program Service Revenue
$565,952
Investment Income
$1
Other Revenue
$0
All Other Contributions
$316
Change in Net Assets
$-9,782
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$434,137
Other Expenses$167,358
Total Fundraising Expense$1,334
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$385,682$12,771-$398,453
Occupancy$37,435$3,559-$40,994
Payroll Taxes$34,613$1,071-$35,684
Insurance$10,295$3,432-$13,727
Fees for Services Accounting$8,244$2,748-$10,992
All Other Expenses$6,578$1,333$224$8,135
Office Expenses$3,501$1,167-$4,668
Other Expenses$1,742$577$1,110$2,319
Advertising-$2,157-$2,157
Information Technology$1,230--$1,230
Depreciation Depletion$398$133-$531
Interest$63--$63
Total Functional Expenses$571,213$28,948$1,334$601,495
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Payable$2,650
Payroll Taxes Payable$1,787
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The organization's members are families which use the organization's daycare services. Not more than one member of any family may be a member of the board.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Families who use the daycare have one vote to elect members of the governing body”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Prior to each meeting of the Membership, an agenda shall be posted at Childrens Garden not more than sixty days and not less than ten days in advance.Notice will include a description of matters which must be considered for approval. A majority vote of those present shall be required for the Membership to take a formal action.”

Form 990, Part VI, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“UPON REQUEST”

Filing and Contact Details

Filer

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

Signing Officer

Name
Stith Wiggs
Title
Treasurer
Signed
2018-11-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stith Wiggs
Formed
1934
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
40

Preparer

Firm
Tarbell & Co PLC
Address
2130 Grand Avenue, Des Moines, IA 50312-5302
Preparer
Angela K Reed CPA
Phone
5152820200
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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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IRS990/ProgramServiceRevenueGrp/Desc1MISC PROGRAM INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16685
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16685
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IRS990/PYInvestmentIncomeAmt05
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IRS990/PYOtherExpensesAmt0125345
IRS990/PYProgramServiceRevenueAmt0529285
IRS990/PYRevenuesLessExpensesAmt010736
IRS990/PYSalariesCompEmpBnftPaidAmt0394541
IRS990/PYTotalExpensesAmt0519886
IRS990/PYTotalRevenueAmt0530622
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9782
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0565952
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021353
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08519
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01332
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018901
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013169
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt050339
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0591395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0529285
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0504459
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0447009
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0526142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02598290
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0463631
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt024857
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083775
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108632
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02801
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0199
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11787
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027658
IRS990ScheduleD/TotalLiabilityAmt04437
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MEMBERS ARE FAMILIES WHICH USE THE ORGANIZATION'S DAYCARE SERVICES. NOT MORE THAN ONE MEMBER OF ANY FAMILY MAY BE A MEMBER OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FAMILIES WHO USE THE DAYCARE HAVE ONE VOTE TO ELECT MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prior to each meeting of the Membership, an agenda shall be posted at Childrens Garden not more than sixty days and not less than ten days in advance.Notice will include a description of matters which must be considered for approval. A majority vote of those present shall be required for the Membership to take a formal action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS REVIEWED BY THE BOARD MEMBERS BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalLiabilitiesGrp/BOYAmt022492
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057457
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt057014

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$57,014
Liabilities
$31,831
Net assets
$25,183
Revenue
$591,713
Expenses
$601,495
Net income
-$9,782
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
2018Detailed filing. Detailed filing data is available for this year.$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
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