Civic Intelligence

Childrens Learning Center

990 • Fiscal year 2023 • EIN 42-1206350

Sep 01, 2022 to Aug 31, 2023 • Filed on Nov 22, 2023

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

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

35th percentile

-2.6%

Higher net margin than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$60,592

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

22nd percentile

-6.8%

Faster asset growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.7%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$452,613

Down $32,796 (-6.8%) from 2022

Net Assets

Down

$449,682

Down $22,548 (-4.8%) from 2022

Liabilities

Down

$2,931

Down $10,248 (-78%) from 2022

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin35th percentile

Revenue

Down

$854,203

Down $14,624 (-1.7%) from 2022

Expenses

Up

$876,751

Up $148,286 (+20%) from 2022

Net Income

Down

-$22,548

Down $162,910 (-116%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2023

Assets$452,613
Liabilities$2,931
Net Assets$449,682
Open 2023 Filing

Operations Trend

Revenue Growth35th 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

2023

Revenue$854,203
Expenses$876,751
Net Income-$22,548
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Nov 22, 2023
Return Version
2022v5.0
Gross Receipts
$854,851
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
Cash and Non-Interest-Bearing Accounts$302,214$140,670▼ $161,544
Land, Buildings, and Equipment, Net$112,182$108,166▼ $4,016
Savings and Temporary Cash Investments$70,162$82,255▲ $12,093
Prepaid Expenses and Deferred Charges$851$19,318▲ $18,467
Accounts Receivable-$0-
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$485,409$452,613▼ $32,796
Other Assets Total-$102,204-
Liabilities
Grants Payable$9,865--
Other Liabilities$3,314$2,931▼ $383
Total Liabilities$13,179$2,931▼ $10,248
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$472,230$449,682▼ $22,548
Total Net Assets Fund Balance$472,230$449,682▼ $22,548
Total Liabilities and Net Assets / Fund Balance$485,409$452,613▼ $32,796

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,909$108,389$134,298
Leasehold Improvements$71,148$7,269$78,417
Other Land Buildings$11,109$4,082$15,191
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Misty HiattExecutive DirectorFT$60,592$60,592

Board Members and Trustees

NameTitle
Andrew PerryPresident
Krystal KrusePresident Elect
Brayden MurrayAt-large
Jessica RiveraAt-large
Jordan MortensonAt-large
Rebeka CoenenAt-large
Ryan HanrahanAt-large
Carrie GilchristSecretary
Mary KelleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$55,075
Program Service Revenue
$797,351
Investment Income
$2,425
Other Revenue
$-648
All Other Contributions
$2,928
Change in Net Assets
$-22,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$666,473
Other Expenses$210,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$543,765$3,998-$547,763
Occupancy$63,071$5,030-$68,101
Current Officers, Directors, Trustees, and Key Employees$54,533$6,059-$60,592
Payroll Taxes$52,490$2,763-$55,253
Depreciation Depletion$11,227$3,742-$14,969
Insurance$10,488$3,496-$13,984
Fees for Services Accounting$10,421$3,475-$13,896
All Other Expenses$6,859$898-$7,757
Information Technology$5,402--$5,402
Advertising-$4,181-$4,181
Office Expenses$2,954$985-$3,939
Other Expenses$3,189$1,462-$3,189
Other Employee Benefits$2,865--$2,865
Fees for Services Other$465$155-$620
Total Functional Expenses$840,507$36,244$0$876,751
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$648
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
Payroll Taxes Payable$2,931
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Section A, Line 6

“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, Section A, Line 7A

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

Form 990, Part VI, Section A, Line 7B

“Prior to each meeting of the Membership, an agenda shall be posted at Children's Garden.”

Form 990, Part VI, Section B, Line 11B

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

Form 990, Part VI, Section B, Line 15A

“Salary for the executive director is set by the board of directors.”

Form 990, Part VI, Section B, Line 15B

“Salary for other officers and key employees are set by the board of directors.”

Form 990, Part VI, Section C, Line 19

“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
Andrew Perry
Title
President
Signed
2023-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Kelley
Formed
1934
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
38

Preparer

Firm
Tarbell & Co Plc
Address
1466 28TH STREET SUITE 100, WEST DES MOINES, IA 50266
Preparer
Angela K Reed CPA
Phone
5152820200
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IRS990/NetAssetsOrFundBalancesBOYAmt0472230
IRS990/NetAssetsOrFundBalancesEOYAmt0449682
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-648
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0472230
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0449682
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05030
IRS990/OccupancyGrp/ProgramServicesAmt063071
IRS990/OccupancyGrp/TotalAmt068101
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0985
IRS990/OfficeExpensesGrp/ProgramServicesAmt02954
IRS990/OfficeExpensesGrp/TotalAmt03939
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0102204
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02865
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02865
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc1EXTRA ACTIVITIES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3FIELD TRIP EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01462
IRS990/OtherExpensesGrp/ProgramServicesAmt059561
IRS990/OtherExpensesGrp/ProgramServicesAmt18831
IRS990/OtherExpensesGrp/ProgramServicesAmt24386
IRS990/OtherExpensesGrp/ProgramServicesAmt33189
IRS990/OtherExpensesGrp/TotalAmt059561
IRS990/OtherExpensesGrp/TotalAmt18831
IRS990/OtherExpensesGrp/TotalAmt25848
IRS990/OtherExpensesGrp/TotalAmt33189
IRS990/OtherLiabilitiesGrp/BOYAmt03314
IRS990/OtherLiabilitiesGrp/EOYAmt02931
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03998
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0543765
IRS990/OtherSalariesAndWagesGrp/TotalAmt0547763
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02763
IRS990/PayrollTaxesGrp/ProgramServicesAmt052490
IRS990/PayrollTaxesGrp/TotalAmt055253
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0851
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019318
IRS990/PrincipalOfficerNm0MARY KELLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MISC PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0792313
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15038
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0792313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15038
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0179210
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0175
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0236928
IRS990/PYOtherRevenueAmt0-859
IRS990/PYProgramServiceRevenueAmt0690301
IRS990/PYRevenuesLessExpensesAmt0140362
IRS990/PYSalariesCompEmpBnftPaidAmt0491537
IRS990/PYTotalExpensesAmt0728465
IRS990/PYTotalRevenueAmt0868827
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-22548
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0796591
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt070162
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082255
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02928
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02921
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07477
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt016623
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02425
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0105
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02728
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0849499
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0726288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0438400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0668125
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0785915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03468227
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02425
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02728
IRS990ScheduleA/InvestmentIncomeCYPct00.00080
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt03484850
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0852427
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0729209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0445877
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0671422
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0785915
IRS990ScheduleA/Total509Grp/TotalAmt03484850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0854852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0729384
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0445982
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0671441
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0785919
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03487578
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt025909
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108389
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0134298
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt071148
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07269
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt078417
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011109
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04082
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015191
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0108166
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0102204
IRS990ScheduleD/TotalLiabilityAmt02931
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 Children's Garden.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS REVIEWED BY THE BOARD MEMBERS BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARY FOR THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS.

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$452,613
Liabilities
$2,931
Net assets
$449,682
Revenue
$854,203
Expenses
$876,751
Net income
-$22,548
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
2023Detailed filing. Detailed filing data is available for this year.$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
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