Civic Intelligence

Riverview Early Childhood Center

EIN 42-1511763 • 501(c)3 • Webster City, IA

Profile

The organization operates a pre-school and early childhood center to assist working parents in the pursuit of earning an adequate living.

705 Odell StreetWebster City, IA 50595

riverviewearlychildhoodcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

60th percentile

9.7%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$67,304

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

39%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$914,529

Up $84,673 (+10%) from 2023

Liabilities

Down

$19,963

Down $1,364 (-6.4%) from 2023

Net Assets

Up

$894,566

Up $86,037 (+11%) from 2023

Revenue

Up

$886,618

Up $248,678 (+39%) from 2023

Expenses

Up

$800,581

Up $141,583 (+21%) from 2023

Net Income

Up

$86,037

Up $107,095 (+509%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2012: $191,791Liabilities 2012: $116,814Net Assets 2012: $74,9772012Assets 2013: $182,467Liabilities 2013: $99,099Net Assets 2013: $83,3682013Assets 2014: $184,009Liabilities 2014: $96,700Net Assets 2014: $87,3092014Assets 2015: $186,543Liabilities 2015: $95,089Net Assets 2015: $91,4542015Assets 2016: $193,702Liabilities 2016: $95,483Net Assets 2016: $98,2192016Assets 2017: $230,772Liabilities 2017: $94,978Net Assets 2017: $135,7942017Assets 2018: $239,610Liabilities 2018: $90,812Net Assets 2018: $148,7982018Assets 2019: $266,872Liabilities 2019: $92,357Net Assets 2019: $174,5152019Assets 2020: $325,566Liabilities 2020: $90,696Net Assets 2020: $234,8702020Assets 2021: $837,818Liabilities 2021: $86,899Net Assets 2021: $750,9192021Assets 2022: $855,303Liabilities 2022: $25,717Net Assets 2022: $829,5862022Assets 2023: $829,856Liabilities 2023: $21,327Net Assets 2023: $808,5292023Assets 2024: $914,529Liabilities 2024: $19,963Net Assets 2024: $894,5662024

Highlighted filing

2024

Assets$914,529
Liabilities$19,963
Net Assets$894,566

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $256,183Expenses 2012: $287,548Net Income 2012: -$31,3652012Expenses 2013: $288,8052013Revenue 2014: $311,899Expenses 2014: $307,959Net Income 2014: $3,9402014Revenue 2015: $348,983Expenses 2015: $344,838Net Income 2015: $4,1452015Revenue 2016: $360,561Expenses 2016: $353,796Net Income 2016: $6,7652016Revenue 2017: $444,158Expenses 2017: $406,584Net Income 2017: $37,5742017Revenue 2018: $436,287Expenses 2018: $423,283Net Income 2018: $13,0042018Revenue 2019: $449,548Expenses 2019: $423,831Net Income 2019: $25,7172019Revenue 2020: $473,388Expenses 2020: $413,033Net Income 2020: $60,3552020Revenue 2021: $998,355Expenses 2021: $482,306Net Income 2021: $516,0492021Revenue 2022: $685,874Expenses 2022: $607,207Net Income 2022: $78,6672022Revenue 2023: $637,940Expenses 2023: $658,998Net Income 2023: -$21,0582023Revenue 2024: $886,618Expenses 2024: $800,581Net Income 2024: $86,0372024

Highlighted filing

2024

Revenue$886,618
Expenses$800,581
Net Income$86,037

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 12, 2024
Return Version
2023v6.0
Gross Receipts
$886,618
Mission and Program Overview

Mission

The organization operates a pre-school and early childhood center to assist working parents in the pursuit of earning an adequate living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$616,816$616,048▼ $768
Cash and Non-Interest-Bearing Accounts$114,740$162,943▲ $48,203
Savings and Temporary Cash Investments$98,300$100,700▲ $2,400
Total Assets$829,856$914,529▲ $84,673
Other Assets Total-$34,838-
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,724$15,931▼ $2,793
Accounts Payable and Accrued Expenses$2,603$4,032▲ $1,429
Total Liabilities$21,327$19,963▼ $1,364
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$808,529$894,566▲ $86,037
Total Net Assets Fund Balance$808,529$894,566▲ $86,037
Total Liabilities and Net Assets / Fund Balance$829,856$914,529▲ $84,673

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$408,342$42,908$451,250
Leasehold Improvements$80,261$38,895$119,156
Equipment$66,105$37,092$103,197
Land$61,340-$61,340
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roseann MesserlyAdministratorFT$66,104$1,200$67,304
Kristy StetzAdministrationFT$52,405$1,093$53,498

Board Members and Trustees

NameTitle
Jessica SukrawInterim President
April MaasVice President
Janet AdamsDirector
Joe StuderDirector
Logan WelchDirector
Maggie BreitenkampDirector
Nick LincolnDirector
Rachel PaskeySecretary
Richard AndersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$192,810
Program Service Revenue
$682,540
Investment Income
$4,538
Other Revenue
$6,730
Change in Net Assets
$86,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$614,138
Other Expenses$186,443
Total Fundraising Expense$2,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$445,069$0$0$445,069
Current Officers, Directors, Trustees, and Key Employees$51,944$67,564$0$119,508
Occupancy$43,912$0$0$43,912
Payroll Taxes$37,721$5,138$0$42,859
Depreciation Depletion$30,445$0$0$30,445
Insurance$16,251$0$0$16,251
Fees for Services Accounting$0$15,690$0$15,690
All Other Expenses$8,569$0$0$8,569
Office Expenses$0$7,053$0$7,053
Pension Plan Contributions$5,325$1,377$0$6,702
Other Expenses$569$0$0$569
Conferences and Meetings$478$0$0$478
Travel$395$0$0$395
Total Functional Expenses$701,468$96,822$2,291$800,581
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
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
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
Filing and Contact Details

Filer

Filer Name
Riverview Early Childhood Center
EIN
42-1511763
Phone
5158329240
Address
705 ODELL STREET, WEBSTER CITY, IA 50595

Signing Officer

Name
Leland Anderson
Title
Treasurer
Phone
5158329240
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leland Anderson
Formed
2002
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
38
Volunteers
14

Preparer

Firm
Ihle Tax & Accounting PLLC
Address
1527 Superior St Suite 1, Webster City, IA 50595
Preparer
Tracy Ihle
Phone
5158321416
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board will be given a copy of the Form 990 to review, but not necessarily prior to the filing of the form.

Pt VI, Line 15A

The process is to determine comparable pay in the area for similar services along with the qualifications and job performance evaluations for the administrator.

Pt VI, Line 19

The governing board makes the documents available upon request of the public in the offices of the childcare facility by appointment.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION FEES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0650386
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132154
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt088443
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01832
IRS990/PYOtherExpensesAmt0165832
IRS990/PYOtherRevenueAmt01580
IRS990/PYProgramServiceRevenueAmt0546085
IRS990/PYRevenuesLessExpensesAmt0-21058
IRS990/PYSalariesCompEmpBnftPaidAmt0493166
IRS990/PYTotalExpensesAmt0658998
IRS990/PYTotalRevenueAmt0637940
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt086037
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0886618
IRS990/SavingsAndTempCashInvstGrp/BOYAmt098300
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100700
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: OTHER INCOME 2019: 1800. 2020: 1834. 2021: 1915. 2022: 1580. 2023: 6730.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0188251
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt084703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0120497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0527592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt017510
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0938553
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04538
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01832
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0344
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06819
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06730
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01580
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01915
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01834
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01800
IRS990ScheduleA/OtherIncome170Grp/TotalAmt013859
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97840
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.98790
IRS990ScheduleA/PublicSupportTotal170Amt0938553
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0188251
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt084703
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0120497
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0527592
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt017510
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0938553
IRS990ScheduleA/TotalSupportAmt0959231
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0408342
IRS990ScheduleD/BuildingsGrp/DepreciationAmt042908
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0451250
IRS990ScheduleD/EquipmentGrp/BookValueAmt066105
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037092
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103197
IRS990ScheduleD/LandGrp/BookValueAmt061340
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt061340
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt080261
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt038895
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0119156
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0616048
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board will be given a copy of the Form 990 to review, but not necessarily prior to the filing of the form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The process is to determine comparable pay in the area for similar services along with the qualifications and job performance evaluations for the administrator.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing board makes the documents available upon request of the public in the offices of the childcare facility by appointment.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0829856
IRS990/TotalAssetsEOYAmt0914529
IRS990/TotalAssetsGrp/BOYAmt0829856
IRS990/TotalAssetsGrp/EOYAmt0914529
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0192810
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02291
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096822
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0701468
IRS990/TotalFunctionalExpensesGrp/TotalAmt0800581
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021327
IRS990/TotalLiabilitiesEOYAmt019963
IRS990/TotalLiabilitiesGrp/BOYAmt021327
IRS990/TotalLiabilitiesGrp/EOYAmt019963
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0808529
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0894566
IRS990/TotalOtherCompensationAmt02293
IRS990/TotalProgramServiceExpensesAmt0701468
IRS990/TotalProgramServiceRevenueAmt0682540
IRS990/TotalReportableCompFromOrgAmt0118509
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0693808
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0886618

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