Civic Intelligence

Positive Parenting at Trinity

990 • Fiscal year 2020 • EIN 42-1427389

Jul 01, 2019 to Jun 30, 2020 • Filed on Aug 19, 2020

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

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

24th percentile

-9.5%

Higher net margin than 24% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$96,661

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

7th percentile

-20%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

38th percentile

-9.6%

Faster revenue growth than 38% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$196,757

Down $49,772 (-20%) from 2019

Net Assets

Down

$194,338

Down $49,230 (-20%) from 2019

Liabilities

Down

$2,419

Down $542 (-18%) from 2019

Revenue

Down

$520,248

Down $54,972 (-9.6%) from 2019

Expenses

Down

$569,478

Down $51,240 (-8.3%) from 2019

Net Income

Down

-$49,230

Down $3,732 (-8.2%) from 2019

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

2020

Assets$196,757
Liabilities$2,419
Net Assets$194,338

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

2020

Revenue$520,248
Expenses$569,478
Net Income-$49,230
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Aug 19, 2020
Return Version
2019v5.0
Gross Receipts
$520,248
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$133,839$109,903▼ $23,936
Land, Buildings, and Equipment, Net$91,924$71,094▼ $20,830
Prepaid Expenses and Deferred Charges$9,120$9,394▲ $274
Accounts Receivable$11,646$6,366▼ $5,280
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$246,529$196,757▼ $49,772
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,961$2,419▼ $542
Total Liabilities$2,961$2,419▼ $542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$243,568$194,338▼ $49,230
Total Net Assets Fund Balance$243,568$194,338▼ $49,230
Total Liabilities and Net Assets / Fund Balance$246,529$196,757▼ $49,772

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,724$213,961$244,685
Leasehold Improvements$40,370$41,117$81,487
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
L Michele HancockProgram DirectorFT$96,661$96,661

Board Members and Trustees

NameTitle
Kay HallPresident
Terry WilsonVice President
Carol FosterDirector
Denise TerryDirector
Jayne BooreDirector
John HornDirector
Karen BrookeDirector
Katie RoemerDirector
Kandee HerrSecretary
Kelvin SidneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$136,859
Program Service Revenue
$355,803
Investment Income
$786
Other Revenue
$26,800
All Other Contributions
$136,859
Change in Net Assets
$-49,230

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$421,989
Other Expenses$147,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$250,183$28,816-$278,999
Current Officers, Directors, Trustees, and Key Employees$77,329$19,332-$96,661
Occupancy$31,388$3,487-$34,875
Payroll Taxes$25,854$3,683-$29,537
Depreciation Depletion$24,012$681-$24,693
Fees for Services Accounting$3,065$12,260-$15,325
Other Employee Benefits$9,374$1,159-$10,533
Insurance$7,482$896-$8,378
Other Expenses$7,689$1,308-$7,689
Pension Plan Contributions$4,694$1,565-$6,259
Conferences and Meetings$5,224$168-$5,392
Information Technology$2,986$746-$3,732
Fees for Services Other$2,591--$2,591
Office Expenses$1,270$318-$1,588
Advertising$465--$465
All Other Expenses$151$80-$231
Travel$14$3-$17
Total Functional Expenses$494,976$74,502$0$569,478
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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
2020-08-19
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
31
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/OccupancyGrp/ProgramServicesAmt031388
IRS990/OccupancyGrp/TotalAmt034875
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0318
IRS990/OfficeExpensesGrp/ProgramServicesAmt01270
IRS990/OfficeExpensesGrp/TotalAmt01588
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01159
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09374
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010533
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc3PLAYGROUND EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01308
IRS990/OtherExpensesGrp/ProgramServicesAmt020437
IRS990/OtherExpensesGrp/ProgramServicesAmt111773
IRS990/OtherExpensesGrp/ProgramServicesAmt28995
IRS990/OtherExpensesGrp/ProgramServicesAmt37689
IRS990/OtherExpensesGrp/TotalAmt020437
IRS990/OtherExpensesGrp/TotalAmt113081
IRS990/OtherExpensesGrp/TotalAmt28995
IRS990/OtherExpensesGrp/TotalAmt37689
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0FOOD PROGRAM
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt026800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026800
IRS990/OtherRevenueTotalAmt026800
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028816
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0250183
IRS990/OtherSalariesAndWagesGrp/TotalAmt0278999
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03683
IRS990/PayrollTaxesGrp/ProgramServicesAmt025854
IRS990/PayrollTaxesGrp/TotalAmt029537
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01565
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04694
IRS990/PensionPlanContributionsGrp/TotalAmt06259
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09120
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09394
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM GOV'T AGENCIES
IRS990/ProgramServiceRevenueGrp/Desc1TUITION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0203285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1152518
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0203285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1152518
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0104277
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0744
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0166280
IRS990/PYOtherRevenueAmt033099
IRS990/PYProgramServiceRevenueAmt0437100
IRS990/PYRevenuesLessExpensesAmt0-45498
IRS990/PYSalariesCompEmpBnftPaidAmt0454438
IRS990/PYTotalExpensesAmt0620718
IRS990/PYTotalRevenueAmt0575220
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-49230
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/CurrentTaxYearAmt0136859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0104277
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0123018
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0153998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0199283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0717435
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0355803
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0437100
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0446204
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0439589
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0368118
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02046814
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0786
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0744
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0386
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0383
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0383
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02682
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt026800
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt032724
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt045082
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt038406
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt039349
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0182361
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93710
IRS990ScheduleA/PublicSupportPY170Pct00.93250
IRS990ScheduleA/PublicSupportTotal170Amt02764249
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0492662
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0541377
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0569222
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0593587
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0567401
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02764249
IRS990ScheduleA/TotalSupportAmt02949767
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0375
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt050
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0475
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt030724
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0213961
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0244685
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040370
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041117
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt081487
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071094
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0DONATED FACILI
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

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