Civic Intelligence

Durant Childrens Group Inc.

990 • Fiscal year 2024 • EIN 42-1359934

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 14, 2024

108 5th StDurant, IA 52747

(563) 785-6744

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.16x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.21x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-1.6%

Higher net margin than 38% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

62nd percentile

8.8%

Faster asset growth than 62% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

-2.9%

Faster revenue growth than 42% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$420,385

Up $33,974 (+8.8%) from 2023

Net Assets

Down

$351,889

Down $5,304 (-1.5%) from 2023

Liabilities

Up

$68,496

Up $39,278 (+134%) from 2023

Revenue

Down

$329,155

Down $9,749 (-2.9%) from 2023

Expenses

Up

$334,459

Up $8,971 (+2.8%) from 2023

Net Income

Down

-$5,304

Down $18,720 (-140%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $198,126Liabilities 2011: $12,842Net Assets 2011: $185,2842011Assets 2012: $188,423Liabilities 2012: $8,5622012Assets 2013: $175,774Liabilities 2013: $7,3962013Assets 2014: $173,215Liabilities 2014: $9,712Net Assets 2014: $163,5032014Assets 2015: $183,189Liabilities 2015: $16,972Net Assets 2015: $166,2172015Assets 2016: $185,245Liabilities 2016: $15,369Net Assets 2016: $169,8762016Assets 2017: $220,997Liabilities 2017: $18,981Net Assets 2017: $202,0162017Assets 2018: $220,091Liabilities 2018: $17,910Net Assets 2018: $202,1812018Assets 2019: $239,023Liabilities 2019: $20,787Net Assets 2019: $218,2362019Assets 2020: $224,589Liabilities 2020: $17,785Net Assets 2020: $206,8042020Assets 2021: $354,261Liabilities 2021: $64,757Net Assets 2021: $289,5042021Assets 2022: $372,640Liabilities 2022: $28,863Net Assets 2022: $343,7772022Assets 2023: $386,411Liabilities 2023: $29,218Net Assets 2023: $357,1932023Assets 2024: $420,385Liabilities 2024: $68,496Net Assets 2024: $351,8892024Assets 2025: $377,645Liabilities 2025: $39,649Net Assets 2025: $337,9962025

Highlighted filing

2024

Assets$420,385
Liabilities$68,496
Net Assets$351,889

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $168,788Expenses 2011: $203,986Net Income 2011: -$35,1982011Revenue 2012: $197,590Expenses 2012: $203,013Net Income 2012: -$5,4232012Revenue 2013: $197,049Expenses 2013: $208,532Net Income 2013: -$11,4832013Revenue 2014: $238,891Expenses 2014: $243,766Net Income 2014: -$4,8752014Revenue 2015: $216,673Expenses 2015: $213,959Net Income 2015: $2,7142015Revenue 2016: $211,219Expenses 2016: $207,568Net Income 2016: $3,6512016Revenue 2017: $266,029Expenses 2017: $233,889Net Income 2017: $32,1402017Revenue 2018: $237,682Expenses 2018: $237,516Net Income 2018: $1662018Revenue 2019: $276,304Expenses 2019: $260,249Net Income 2019: $16,0552019Revenue 2020: $223,883Expenses 2020: $235,315Net Income 2020: -$11,4322020Revenue 2021: $367,035Expenses 2021: $284,335Net Income 2021: $82,7002021Revenue 2022: $357,253Expenses 2022: $302,980Net Income 2022: $54,2732022Revenue 2023: $338,904Expenses 2023: $325,488Net Income 2023: $13,4162023Revenue 2024: $329,155Expenses 2024: $334,459Net Income 2024: -$5,3042024Revenue 2025: $343,494Expenses 2025: $357,387Net Income 2025: -$13,8932025

Highlighted filing

2024

Revenue$329,155
Expenses$334,459
Net Income-$5,304
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$331,411
Mission and Program Overview

Mission

To assist the children we serve in developing physically, socially, emotionally, and intellectually, in a positive environment rich in love, respect, and opportunity for expression and discovery.

To assist the children we serve in developing physically socially emotionally and intellectually in a positive environment rich in love

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$357,193$351,889▼ $5,304
Land, Buildings, and Equipment, Net$243,530$253,518▲ $9,988
Savings and Temporary Cash Investments$101,707$148,368▲ $46,661
Pledges and Grants Receivable$24,667--
Prepaid Expenses and Deferred Charges$7,733$9,663▲ $1,930
Accounts Receivable$8,713$8,798▲ $85
Cash and Non-Interest-Bearing Accounts$61$38▼ $23
Total Assets$386,411$420,385▲ $33,974
Liabilities
Accounts Payable and Accrued Expenses$29,218$68,496▲ $39,278
Total Liabilities$29,218$68,496▲ $39,278
Net Assets / Fund Balance
Total Net Assets Fund Balance$357,193$351,889▼ $5,304
Total Liabilities and Net Assets / Fund Balance$386,411$420,385▲ $33,974

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$204,348$35,448$239,796
Equipment$36,262$46,100$82,362
Leasehold Improvements$408$46,705$47,113
Land$12,500-$12,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alyssa ArrowoodPresident
Megan VerhasseltVice President
Kurt MeinckeGeneral Member
Laura MeinckeGeneral Member
Tyler ArrowoodGeneral Member
Courtney DavisSecretary
Taylor GrunewaldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,812
Program Service Revenue
$305,547
Investment Income
$624
Other Revenue
$1,172
All Other Contributions
$222
Change in Net Assets
$-5,304
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$239,691
Other Expenses$94,768
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,392$38,596-$219,988
Occupancy$6,614$18,420-$25,034
Payroll Taxes$13,321$3,014-$16,335
Fees for Services Accounting-$13,145-$13,145
Depreciation Depletion-$12,171-$12,171
Office Expenses-$7,593-$7,593
Other Expenses$3,470--$3,470
Other Employee Benefits$3,368--$3,368
Information Technology-$2,511-$2,511
Travel$1,093--$1,093
Advertising$1,087--$1,087
Fees for Services Legal$432--$432
All Other Expenses$259--$259
Total Functional Expenses$239,009$95,450$0$334,459
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,428
Fundraising Direct Expenses$2,256
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 1A

None

Part VI Line 1A

None

Part VI Line 2

Some members were married as explained on Schedule O.

Part VI Line 7A

All parents with a child enrolled are eligible to vote in the

Part VI Line 7A

election of the Board of Directors

Part VI Line 11B

All Board Members will be provided with a copy.

Part VI Line 19

Per request to a Board Member, Director, or Accountant.

Part VI, Line 2

Pres. Alyssa Arrowood and Gen. Member Tyler Arrowood are married.

Part VI, Line 2

General Members Kurt & Laura Meincke are married.

Part VI, Line 11

All members of the Board of Directors will be provided a copy of

Part VI, Line 11

the Form 990 and all supporting schedules for review before filing.

Part VI, Line 17

A copy of the tax return is not filed with any state.

Filing and Contact Details

Filer

Filer Name
Durant Childrens Group Inc
EIN
42-1359934
In Care Of
% MEGAN VERHASSELT
Phone
5637856744
Address
108 5TH ST, Durant, IA 52747

Signing Officer

Name
Megan Verhasselt
Title
President
Phone
5637856744
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Verhasselt
Formed
1991
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
32
Volunteers
3

Preparer

Preparer
Jon a Koppenhaver
Phone
5637322461
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0784
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0890
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0756
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0230
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03172
IRS990ScheduleA/InvestmentIncomeCYPct00.00201
IRS990ScheduleA/InvestmentIncomePYPct00.00189
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99799
IRS990ScheduleA/PublicSupportPY509Pct00.99811
IRS990ScheduleA/PublicSupportTotal509Amt01577377
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0331111
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0340706
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0358032
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0321930
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0225598
IRS990ScheduleA/Total509Grp/TotalAmt01577377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0331623
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0341490
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0358922
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0322686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0225828
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01580549
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0204348
IRS990ScheduleD/BuildingsGrp/DepreciationAmt035448
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0239796
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt036262
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046100
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082362
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt012500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0408
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt046705
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt047113
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0253518
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0None
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1None
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Some members were married as explained on Schedule O.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All parents with a child enrolled are eligible to vote in the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4election of the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All Board Members will be provided with a copy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Per request to a Board Member, Director, or Accountant.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Pres. Alyssa Arrowood and Gen. Member Tyler Arrowood are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8General Members Kurt & Laura Meincke are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9All members of the Board of Directors will be provided a copy of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10the Form 990 and all supporting schedules for review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11A copy of the tax return is not filed with any state.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part VI, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part VI, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Part VI, Line 17
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0386411
IRS990/TotalAssetsEOYAmt0420385
IRS990/TotalAssetsGrp/BOYAmt0386411
IRS990/TotalAssetsGrp/EOYAmt0420385
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021812
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095450
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0239009
IRS990/TotalFunctionalExpensesGrp/TotalAmt0334459
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029218
IRS990/TotalLiabilitiesEOYAmt068496
IRS990/TotalLiabilitiesGrp/BOYAmt029218
IRS990/TotalLiabilitiesGrp/EOYAmt068496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0357193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0351889
IRS990/TotalProgramServiceExpensesAmt0239009
IRS990/TotalProgramServiceRevenueAmt0305547
IRS990/TotalRevenueGrp/ExclusionAmt0512
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0305547
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0329155
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0386411
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0420385
IRS990/TravelGrp/ProgramServicesAmt01093
IRS990/TravelGrp/TotalAmt01093
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01402 7TH ST
IRS990/USAddress/CityNm0DURANT
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052747
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MEGAN VERHASSELT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05637856744
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DURANT CHILDRENS GROUP INC
ReturnHeader/Filer/BusinessNameControlTxt0DURA
ReturnHeader/Filer/EIN0421359934
ReturnHeader/Filer/InCareOfNm0% MEGAN VERHASSELT
ReturnHeader/Filer/PhoneNum05637856744
ReturnHeader/Filer/USAddress/AddressLine1Txt0108 5TH ST
ReturnHeader/Filer/USAddress/CityNm0Durant
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052747
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerPersonGrp/PhoneNum05637322461
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON A KOPPENHAVER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-14T13:51:04-06:00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.78$0.40$3.38$3.43$3.57$0.14
2024Detailed filing. Detailed filing data is available for this year.$4.20$0.68$3.52$3.29$3.34$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.86$0.29$3.57$3.39$3.25$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.73$0.29$3.44$3.57$3.03$0.54
2021Detailed filing. Detailed filing data is available for this year.$3.54$0.65$2.90$3.67$2.84$0.83
2020Summary only. Only limited summary data is available for this year.$2.25$0.18$2.07$2.24$2.35$0.11
2019Summary only. Only limited summary data is available for this year.$2.39$0.21$2.18$2.76$2.60$0.16
2018Summary only. Only limited summary data is available for this year.$2.20$0.18$2.02$2.38$2.38$0.00
2017Summary only. Only limited summary data is available for this year.$2.21$0.19$2.02$2.66$2.34$0.32
2016Summary only. Only limited summary data is available for this year.$1.85$0.15$1.70$2.11$2.08$0.04
2015Summary only. Only limited summary data is available for this year.$1.83$0.17$1.66$2.17$2.14$0.03
2014Summary only. Only limited summary data is available for this year.$1.73$0.10$1.64$2.39$2.44$0.05
2013Summary only. Only limited summary data is available for this year.$1.76$0.07$1.97$2.09$0.11
2012Summary only. Only limited summary data is available for this year.$1.88$0.09$1.98$2.03$0.05
2011Summary only. Only limited summary data is available for this year.$1.98$0.13$1.85$1.69$2.04$0.35