Civic Intelligence

Positive Parenting at Trinity

990 • Fiscal year 2017 • EIN 42-1427389

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 07, 2017

121 West 12th StreetDavenport, IA 52803

(563) 322-3260

Siviq Scores

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

Liabilities / Assets

50th percentile

0.03x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

52nd percentile

4.3%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$92,304

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

38th percentile

-0.4%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

4.2%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$320,829

Down $1,225 (-0.4%) from 2016

Net Assets

Up

$309,847

Up $27,001 (+9.5%) from 2016

Liabilities

Down

$10,982

Down $28,226 (-72%) from 2016

Revenue

Up

$632,696

Up $25,513 (+4.2%) from 2016

Expenses

Down

$605,695

Down $9,192 (-1.5%) from 2016

Net Income

Up

$27,001

Up $34,705 (+450%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $369,153Liabilities 2012: $21,812Net Assets 2012: $347,3412012Assets 2013: $360,749Liabilities 2013: $23,040Net Assets 2013: $337,7092013Assets 2014: $327,183Liabilities 2014: $23,469Net Assets 2014: $303,7142014Assets 2015: $327,087Liabilities 2015: $36,677Net Assets 2015: $290,4102015Assets 2016: $322,054Liabilities 2016: $39,208Net Assets 2016: $282,8462016Assets 2017: $320,829Liabilities 2017: $10,982Net Assets 2017: $309,8472017Assets 2018: $289,871Liabilities 2018: $806Net Assets 2018: $289,0652018Assets 2019: $246,529Liabilities 2019: $2,961Net Assets 2019: $243,5682019Assets 2020: $196,757Liabilities 2020: $2,419Net Assets 2020: $194,3382020Assets 2021: $321,315Liabilities 2021: $92,713Net Assets 2021: $228,6022021

Highlighted filing

2017

Assets$320,829
Liabilities$10,982
Net Assets$309,847

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $456,716Expenses 2012: $467,158Net Income 2012: -$10,4422012Revenue 2013: $479,712Expenses 2013: $489,345Net Income 2013: -$9,6332013Revenue 2014: $533,456Expenses 2014: $567,451Net Income 2014: -$33,9952014Revenue 2015: $603,265Expenses 2015: $618,183Net Income 2015: -$14,9182015Revenue 2016: $607,183Expenses 2016: $614,887Net Income 2016: -$7,7042016Revenue 2017: $632,696Expenses 2017: $605,695Net Income 2017: $27,0012017Revenue 2018: $614,690Expenses 2018: $635,472Net Income 2018: -$20,7822018Revenue 2019: $575,220Expenses 2019: $620,718Net Income 2019: -$45,4982019Revenue 2020: $520,248Expenses 2020: $569,478Net Income 2020: -$49,2302020Revenue 2021: $546,316Expenses 2021: $512,052Net Income 2021: $34,2642021

Highlighted filing

2017

Revenue$632,696
Expenses$605,695
Net Income$27,001
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 7, 2017
Return Version
2016v3.0
Gross Receipts
$632,746
Mission and Program Overview

Mission

Ppat operates a child care center and pre-school for the purpose of promoting the general health, education and welfare of children with developmentally appropriate activities. It serves children eighteen months to five years old and is licensed to serve children to twelve years old.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$182,954$177,744▼ $5,210
Land, Buildings, and Equipment, Net$112,037$110,723▼ $1,314
Accounts Receivable$20,528$25,548▲ $5,020
Prepaid Expenses and Deferred Charges$6,535$6,814▲ $279
Savings and Temporary Cash Investments-$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$322,054$320,829▼ $1,225
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$39,208$10,982▼ $28,226
Total Liabilities$39,208$10,982▼ $28,226
Net Assets / Fund Balance
Unrestricted Net Assets$282,846$309,847▲ $27,001
Total Net Assets Fund Balance$282,846$309,847▲ $27,001
Total Liabilities and Net Assets / Fund Balance$322,054$320,829▼ $1,225

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$65,497$166,259$231,756
Leasehold Improvements$45,226$14,440$59,666
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
L Michele HancockProgram DirectorFT$92,304$92,304

Board Members and Trustees

NameTitle
Jennifer WeyenethPresident
John HornDirector
Terry WilsonDirector
Denise TerryCo-Vice Pres
Margery FranklinCo-Vice Pres
Esther SmithSecretary
Max MayfieldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$153,998
Program Service Revenue
$439,859
Investment Income
$383
Other Revenue
$38,456
All Other Contributions
$153,998
Change in Net Assets
$27,001

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$34,875Rental Value
Total Noncash Contributions1$34,875-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$427,078
Other Expenses$178,617
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$262,330$29,062-$291,392
Current Officers, Directors, Trustees, and Key Employees$73,843$18,461-$92,304
Occupancy$31,388$3,487-$34,875
Payroll Taxes$27,425$3,636-$31,061
Depreciation Depletion$21,143$681-$21,824
Fees for Services Accounting$3,805$15,220-$19,025
Conferences and Meetings$12,848$177-$13,025
Insurance$10,737$1,296-$12,033
Other Expenses$10,375$1,107-$10,375
Other Employee Benefits$5,762$712-$6,474
Pension Plan Contributions$4,385$1,462-$5,847
Information Technology$2,674$669-$3,343
Office Expenses$1,502$375-$1,877
Fees for Services Legal$1,787$38-$1,825
All Other Expenses$1,610$152-$1,762
Fees for Services Other$1,755--$1,755
Advertising$437--$437
Travel$165$41-$206
Total Functional Expenses$529,119$76,576$0$605,695
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$100
Fundraising Direct Expenses$50
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-
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Form 990 is reviewed by the director.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The director receives a performance review and the compensation value is based on standards of comparable organizations. The compensation is approved by the board of directors.

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

A financial report is presented at each monthly board of directors meeting.

Filing and Contact Details

Filer

Filer Name
Positive Parenting at Trinity
EIN
42-1427389
Phone
5633223260
Address
121 WEST 12TH STREET, DAVENPORT, IA 52803

Signing Officer

Name
L Michele Hancock
Title
Program Director
Signed
2017-09-07
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
48
Volunteers
25

Preparer

Firm
Becky L Lopez Accountant
Address
25 Madison Circle, Davenport, IA 52806
Preparer
Becky L Lopez Accountant
Phone
5633235709
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IRS990/OtherExpensesGrp/ProgramServicesAmt116896
IRS990/OtherExpensesGrp/ProgramServicesAmt29968
IRS990/OtherExpensesGrp/ProgramServicesAmt310375
IRS990/OtherExpensesGrp/TotalAmt028284
IRS990/OtherExpensesGrp/TotalAmt116896
IRS990/OtherExpensesGrp/TotalAmt211075
IRS990/OtherExpensesGrp/TotalAmt310375
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0FOOD PROGRAM
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt038406
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt038406
IRS990/OtherRevenueTotalAmt038406
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt029062
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0262330
IRS990/OtherSalariesAndWagesGrp/TotalAmt0291392
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03636
IRS990/PayrollTaxesGrp/ProgramServicesAmt027425
IRS990/PayrollTaxesGrp/TotalAmt031061
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01462
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04385
IRS990/PensionPlanContributionsGrp/TotalAmt05847
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06535
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06814
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM GOV'T AGENCIES
IRS990/ProgramServiceRevenueGrp/Desc1TUITION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0280785
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1159074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0280785
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1159074
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0199283
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0383
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0177456
IRS990/PYOtherRevenueAmt039399
IRS990/PYProgramServiceRevenueAmt0368118
IRS990/PYRevenuesLessExpensesAmt0-7704
IRS990/PYSalariesCompEmpBnftPaidAmt0437431
IRS990/PYTotalExpensesAmt0614887
IRS990/PYTotalRevenueAmt0607183
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt027001
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0153998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0199283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0177426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0219488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0172773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0922968
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0439589
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0368118
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0379069
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0277949
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0272497
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt01737222
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0383
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0383
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0380
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0552
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02716
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt038406
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt039349
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt045880
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt034767
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt032994
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0191396
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93140
IRS990ScheduleA/PublicSupportPY170Pct00.92980
IRS990ScheduleA/PublicSupportTotal170Amt02660190
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0593587
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0567401
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0556495
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0497437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0445270
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02660190
IRS990ScheduleA/TotalSupportAmt02856042
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt050
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0510
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0700
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0430
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01740
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt065497
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0166259
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0231756
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045226
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014440
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt059666
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110723
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0DONATED FACILIT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0RENTAL VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt034875
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTOR RECEIVES A PERFORMANCE REVIEW AND THE COMPENSATION VALUE IS BASED ON STANDARDS OF COMPARABLE ORGANIZATIONS. THE COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A FINANCIAL REPORT IS PRESENTED AT EACH MONTHLY BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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