Civic Intelligence

Lucas Off Campus

990EZ • Fiscal year 2022 • EIN 42-1297690

Aug 01, 2021 to Jul 31, 2022 • Filed on Nov 08, 2022

3001 Muscatine AveIowa City, IA 52240

(319) 341-6299

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.72x

Higher debt load relative to assets than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

13th percentile

-37%

Higher net margin than 13% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

94th percentile

$55,215

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 29.9% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

7th percentile

-64%

Faster asset growth than 7% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

52%

Faster revenue growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$27,050

Down $48,613 (-64%) from 2021

Net Assets

Down

$7,653

Down $40,042 (-84%) from 2021

Liabilities

Down

$19,397

Down $8,571 (-31%) from 2021

Revenue

Up

$184,907

Up $63,326 (+52%) from 2021

Expenses

Up

$252,549

Up $120,774 (+92%) from 2021

Net Income

Down

-$67,642

Down $57,448 (-564%) from 2021

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2012: $12,017Liabilities 2012: $02012Assets 2013: $38,700Liabilities 2013: $02013Assets 2014: $50,199Liabilities 2014: $1,0762014Assets 2015: $81,832Liabilities 2015: $2,726Net Assets 2015: $79,1062015Assets 2016: $72,459Liabilities 2016: $4,346Net Assets 2016: $68,1132016Assets 2017: $49,552Liabilities 2017: $4,782Net Assets 2017: $44,7702017Assets 2018: $46,378Liabilities 2018: $5,896Net Assets 2018: $40,4822018Assets 2019: $67,022Liabilities 2019: $3,435Net Assets 2019: $63,5872019Assets 2020: $59,656Liabilities 2020: $1,767Net Assets 2020: $57,8892020Assets 2021: $75,663Liabilities 2021: $27,968Net Assets 2021: $47,6952021Assets 2022: $27,050Liabilities 2022: $19,397Net Assets 2022: $7,6532022Assets 2023: $8,129Liabilities 2023: $23,554Net Assets 2023: -$15,4252023

Highlighted filing

2022

Assets$27,050
Liabilities$19,397
Net Assets$7,653

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $83,926Expenses 2012: $87,756Net Income 2012: -$3,8302012Revenue 2013: $112,695Expenses 2013: $86,011Net Income 2013: $26,6842013Revenue 2014: $125,892Expenses 2014: $115,469Net Income 2014: $10,4232014Revenue 2015: $202,664Expenses 2015: $172,681Net Income 2015: $29,9832015Revenue 2016: $213,673Expenses 2016: $224,665Net Income 2016: -$10,9922016Revenue 2017: $227,513Expenses 2017: $250,856Net Income 2017: -$23,3432017Revenue 2018: $243,569Expenses 2018: $247,857Net Income 2018: -$4,2882018Revenue 2019: $244,150Expenses 2019: $221,045Net Income 2019: $23,1052019Revenue 2020: $129,331Expenses 2020: $135,029Net Income 2020: -$5,6982020Revenue 2021: $121,581Expenses 2021: $131,775Net Income 2021: -$10,1942021Revenue 2022: $184,907Expenses 2022: $252,549Net Income 2022: -$67,6422022Revenue 2023: $374,314Expenses 2023: $395,731Net Income 2023: -$21,4172023

Highlighted filing

2022

Revenue$184,907
Expenses$252,549
Net Income-$67,642
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Nov 8, 2022
Return Version
2021v4.2
Gross Receipts
$184,907
Mission and Program Overview

Mission

Care for Before & After School Children

Program Services

DescriptionGrantsExpenses
Care for Before and After School Children Aged 5 to 12--
Daycare for small children under age 5--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Megan WatermanDirectorFT$55,215-$55,215
Joseph K BellPresidentPT$0--
Joshua J TilleySecretaryPT$0--
Doug R FlanaganVice PresidenttreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Lucas Off Campus
EIN
42-1297690
Address
3001 Muscatine Ave, Iowa City, IA 52240

Signing Officer

Name
Doug Flanagan
Title
Treasurer
Phone
3195303969
Signed
2022-11-08
Discuss with paid preparer
Yes

Preparer

Firm
Jim Smith Inc Smith Accounting Serv
Address
1700 S 1st Ave Unit 4, Iowa City, IA 52240
Preparer
Mary A Saylor EA
Phone
3193416299
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

Description AmountMiscellaneous 32,284Overage 1,149

Description of other expenses Part I line 16

Description AmountDepreciation from 4562 130Accounting 2,095Advertising 1,054Arts & Crafts 821Auto Expenses 2,269Cleaning 37Computer & Internet Charges 1,323Fees & Permits 343Contributions 85Food & Snacks 7,655Gifts 150Insurance 6,467Licenses 95Parking 99Office Supplies 170Payroll Taxes 13,587Repairs 218Small Equipment 412Telephone 955Fingerprinting and Training 635Covid and Other Supplies 13,868Conferences 335Daycare Supplies 417Delivery Service 1,469Designs 130Dues and Memberships 65Events 5Field Trips 4,060Games 3one half meals 70Equipment Rental 3,209Toys and Play Equipment 2,853Travel 2,775Rounding (2)

Other changes in net assets or fund balances Part I line 20

Description AmountPPP Loan Forgiven 27,600

Description of other assets Part II line 24

Category Beginning of Year End of YearSecurity Camer Les Accum Depr 0 3,516

Description of total liabilities Part II line 26

Category Beginning of Year End of YearPayroll Taxes 361 7,397Rounding 7 0PPP Loan 02/24/21 27,600 0Operating Loan 0 12,000

Raw XML Appendix168 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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IRS990EZ/BooksInCareOfDetail/PersonNm0EASTSIDE BOOKS
IRS990EZ/BooksInCareOfDetail/PhoneNum03193416299
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Iowa City
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052240
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075663
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt023534
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-67642
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InvestmentIncomeAmt026
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt047695
IRS990EZ/NetAssetsOrFundBalancesEOYAmt07653
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt047695
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt07653
IRS990EZ/OccupancyRentUtltsAndMaintAmt04500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Joseph K Bell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Joshua J Tilley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Doug R Flanagan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Megan Waterman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENTTREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03516
IRS990EZ/OtherChangesInNetAssetsAmt027600
IRS990EZ/OtherExpensesTotalAmt067857
IRS990EZ/OtherRevenueTotalAmt033433
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Care for Before & After School Children
IRS990EZ/ProgramServiceRevenueAmt0151448
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Care for Before and After School Children Aged 5 to 12
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Daycare for small children under age 5
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0175460
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt027968
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt019397
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0252549
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0184907
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0151448
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0121490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0129244
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0243997
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0243477
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0889656
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt087
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0138
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt092
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt091
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt087
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0138
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt092
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0434
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal509Amt0889656
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0151448
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0121490
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0129244
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0243997
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0243477
IRS990ScheduleA/Total509Grp/TotalAmt0889656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0151474
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0121581
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0129331
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0244135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0243569
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0890090
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMiscellaneous 32,284Overage 1,149
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 130Accounting 2,095Advertising 1,054Arts & Crafts 821Auto Expenses 2,269Cleaning 37Computer & Internet Charges 1,323Fees & Permits 343Contributions 85Food & Snacks 7,655Gifts 150Insurance 6,467Licenses 95Parking 99Office Supplies 170Payroll Taxes 13,587Repairs 218Small Equipment 412Telephone 955Fingerprinting and Training 635Covid and Other Supplies 13,868Conferences 335Daycare Supplies 417Delivery Service 1,469Designs 130Dues and Memberships 65Events 5Field Trips 4,060Games 3one half meals 70Equipment Rental 3,209Toys and Play Equipment 2,853Travel 2,775Rounding (2)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountPPP Loan Forgiven 27,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearSecurity Camer Les Accum Depr 0 3,516
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Category Beginning of Year End of YearPayroll Taxes 361 7,397Rounding 7 0PPP Loan 02/24/21 27,600 0Operating Loan 0 12,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Doug Flanagan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03195303969
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUCAS OFF CAMPUS
ReturnHeader/Filer/BusinessNameControlTxt0LUCA
ReturnHeader/Filer/EIN0421297690
ReturnHeader/Filer/USAddress/AddressLine1Txt03001 Muscatine Ave
ReturnHeader/Filer/USAddress/CityNm0Iowa City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052240
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421482894
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jim Smith Inc Smith Accounting Serv
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01700 S 1st Ave Unit 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Iowa City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052240
ReturnHeader/PreparerPersonGrp/PhoneNum03193416299
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mary A Saylor EA
ReturnHeader/ReturnTs02022-11-08T14:25:32-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Doug
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Flanagan
ReturnHeader/TaxPeriodBeginDt02021-08-01
ReturnHeader/TaxPeriodEndDt02022-07-31
ReturnHeader/TaxYr02021

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