Civic Intelligence

Compassion Child Care

990 • Fiscal year 2013 • EIN 45-4077445

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 11, 2014

225 E 11th St No 10257104

(605) 274-3380

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.03x

Higher debt load relative to assets than 43% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

83rd percentile

27%

Faster asset growth than 83% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

22nd percentile

-9.9%

Faster revenue growth than 22% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$827,900

Up $176,220 (+27%) from 2012

Net Assets

Up

$804,784

Up $163,507 (+25%) from 2012

Liabilities

Up

$23,116

Up $12,713 (+122%) from 2012

Revenue

Down

$993,434

Down $108,610 (-9.9%) from 2012

Expenses

Up

$829,927

Up $369,160 (+80%) from 2012

Net Income

Down

$163,507

Down $477,770 (-75%) from 2012

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $651,680Liabilities 2012: $10,403Net Assets 2012: $641,2772012Assets 2013: $827,900Liabilities 2013: $23,116Net Assets 2013: $804,7842013Assets 2014: $1,035,503Liabilities 2014: $31,587Net Assets 2014: $1,003,9162014Assets 2015: $969,723Liabilities 2015: $57,632Net Assets 2015: $912,0912015Assets 2016: $906,728Liabilities 2016: $78,334Net Assets 2016: $828,3942016Assets 2017: $1,286,553Liabilities 2017: $49,508Net Assets 2017: $1,237,0452017Assets 2018: $1,310,749Liabilities 2018: $33,235Net Assets 2018: $1,277,5142018Assets 2019: $920,959Liabilities 2019: $73,936Net Assets 2019: $847,0232019Assets 2020: $1,004,419Liabilities 2020: $207,343Net Assets 2020: $797,0762020Assets 2021: $1,249,862Liabilities 2021: $11,831Net Assets 2021: $1,238,0312021Assets 2022: $1,782,906Liabilities 2022: $15,955Net Assets 2022: $1,766,9512022Assets 2023: $1,756,527Liabilities 2023: $11,397Net Assets 2023: $1,745,1302023Assets 2024: $2,053,281Liabilities 2024: $70,210Net Assets 2024: $1,983,0712024

Highlighted filing

2013

Assets$827,900
Liabilities$23,116
Net Assets$804,784

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,102,044Expenses 2012: $460,767Net Income 2012: $641,2772012Revenue 2013: $993,434Expenses 2013: $829,927Net Income 2013: $163,5072013Revenue 2014: $1,350,929Expenses 2014: $1,151,797Net Income 2014: $199,1322014Revenue 2015: $1,576,867Expenses 2015: $1,668,692Net Income 2015: -$91,8252015Revenue 2016: $1,475,469Expenses 2016: $1,559,166Net Income 2016: -$83,6972016Revenue 2017: $1,844,511Expenses 2017: $1,435,860Net Income 2017: $408,6512017Revenue 2018: $1,814,666Expenses 2018: $1,779,075Net Income 2018: $35,5912018Revenue 2019: $1,256,663Expenses 2019: $1,687,154Net Income 2019: -$430,4912019Revenue 2020: $1,944,066Expenses 2020: $1,509,338Net Income 2020: $434,7282020Revenue 2021: $2,280,932Expenses 2021: $1,838,827Net Income 2021: $442,1052021Revenue 2022: $2,628,634Expenses 2022: $2,099,714Net Income 2022: $528,9202022Revenue 2023: $2,172,230Expenses 2023: $2,194,051Net Income 2023: -$21,8212023Revenue 2024: $3,022,042Expenses 2024: $2,784,101Net Income 2024: $237,9412024

Highlighted filing

2013

Revenue$993,434
Expenses$829,927
Net Income$163,507
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 11, 2014
Return Version
2013v3.0
Gross Receipts
$993,434
Mission and Program Overview

Mission

We exist to strengthen working-poor families so they can experience the fullness of god's love through jesus christ. With your help we can make a difference.

Provide christian-based childcare to families in need in the sioux falls, sd community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$641,277$804,784▲ $163,507
Savings and Temporary Cash Investments$572,536$704,753▲ $132,217
Land, Buildings, and Equipment, Net$68,905$98,122▲ $29,217
Accounts Receivable$10,239$25,025▲ $14,786
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$651,680$827,900▲ $176,220
Liabilities
Accounts Payable and Accrued Expenses$10,403$23,116▲ $12,713
Total Liabilities$10,403$23,116▲ $12,713
Net Assets / Fund Balance
Total Net Assets Fund Balance$641,277$804,784▲ $163,507
Total Liabilities and Net Assets / Fund Balance$651,680$827,900▲ $176,220

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$89,045$15,044$104,089
Other Land Buildings$9,077$3,172$12,249
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard MerkourisChairperson
Bill TermaatVice Chairperson
Beth JensenDirector
Jayne TermaatDirector
Matt JensenDirector
Michael JohnsonDirector
Jill TermaatSecretary
Barry TermaatTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$873,197
Program Service Revenue
$120,237
Investment Income
$0
Other Revenue
$0
All Other Contributions
$873,197
Change in Net Assets
$163,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$656,099
Other Expenses$173,828
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$609,206--$609,206
Other Employee Benefits$46,893--$46,893
Occupancy$33,229--$33,229
All Other Expenses$27,822--$27,822
Depreciation Depletion$12,816--$12,816
Other Expenses$6,998--$6,998
Insurance-$6,583-$6,583
Advertising$6,002--$6,002
Fees for Services Accounting-$4,982-$4,982
Office Expenses$4,379--$4,379
Travel$2,628--$2,628
Fees for Services Legal-$2,120-$2,120
Total Functional Expenses$816,242$13,685$0$829,927
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Bill termaat, barry termaat, jill termaat and jayne termaat have a family relationship. Matt jensen and beth jensen have a family relationship. Bill termaat and michael johnson have a business relationship.

Form 990, Part VI, Section A, Line 8B

The board of directors has the authority to designate a committee with broad authority to act on its behalf, but has not exercised that right at this time.

Form 990, Part VI, Section B, Line 11

The 990 will be reviewed by richard merkouris, chairperson. A copy of the return will be provided to the board of directors prior to filing of the return.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy covers all members of the board of directors. Board members are required to inform the board chair, in writing, of any actual or potential conflicts of interest. Disinterested board members will determine whether a conflict exists and what subsequent action is appropriate, if any.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
45-4077445
Phone
6052743380

Signing Officer

Name
Rich Merkouris
Title
Chairperson
Phone
6052743380
Signed
2014-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rich Merkouris
Formed
2011
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
8
Employees
54
Volunteers
85

Preparer

Preparer
Laurie Hanson
Phone
6053391999
Raw XML Appendix365 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.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01041286
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01914483
IRS990ScheduleA/TotalSupportAmt01914483
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt089045
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015044
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104089
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09077
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03172
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012249
IRS990ScheduleD/TotalBookValueLandBuildingsAmt098122
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BILL TERMAAT, BARRY TERMAAT, JILL TERMAAT AND JAYNE TERMAAT HAVE A FAMILY RELATIONSHIP. MATT JENSEN AND BETH JENSEN HAVE A FAMILY RELATIONSHIP. BILL TERMAAT AND MICHAEL JOHNSON HAVE A BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS HAS THE AUTHORITY TO DESIGNATE A COMMITTEE WITH BROAD AUTHORITY TO ACT ON ITS BEHALF, BUT HAS NOT EXERCISED THAT RIGHT AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 WILL BE REVIEWED BY RICHARD MERKOURIS, CHAIRPERSON. A COPY OF THE RETURN WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS. BOARD MEMBERS ARE REQUIRED TO INFORM THE BOARD CHAIR, IN WRITING, OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. DISINTERESTED BOARD MEMBERS WILL DETERMINE WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE, IF ANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0651680
IRS990/TotalAssetsEOYAmt0827900
IRS990/TotalAssetsGrp/BOYAmt0651680
IRS990/TotalAssetsGrp/EOYAmt0827900
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0873197
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013685
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0816242
IRS990/TotalFunctionalExpensesGrp/TotalAmt0829927
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010403
IRS990/TotalLiabilitiesEOYAmt023116
IRS990/TotalLiabilitiesGrp/BOYAmt010403
IRS990/TotalLiabilitiesGrp/EOYAmt023116
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0641277
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0804784
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0816242
IRS990/TotalProgramServiceRevenueAmt0120237
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120237
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0993434
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0651680
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0827900
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02628
IRS990/TravelGrp/TotalAmt02628
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10225 E 11TH ST NO 102
IRS990/USAddress/City0SIOUX FALLS
IRS990/USAddress/State0SD
IRS990/USAddress/ZIPCode057104
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.COMPASSIONCHILDCARE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICH MERKOURIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum06052743380
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10COMPASSION CHILD CARE
ReturnHeader/Filer/BusinessNameControlTxt0COMP
ReturnHeader/Filer/EIN0454077445
ReturnHeader/Filer/PhoneNum06052743380
ReturnHeader/Filer/USAddress/AddressLine10225 E 11TH ST NO 102
ReturnHeader/Filer/USAddress/City0SIOUX FALLS
ReturnHeader/Filer/USAddress/State0SD
ReturnHeader/Filer/USAddress/ZIPCode057104
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10200 EAST 10TH ST PO BOX 5125
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SIOUX FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0571175125
ReturnHeader/PreparerPersonGrp/PhoneNum06053391999
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURIE HANSON
ReturnHeader/ReturnTs02014-09-12T11:26:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.07$1.98$3.02$2.78$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.01$1.75$2.17$2.19$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.02$1.77$2.63$2.10$0.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.01$1.24$2.28$1.84$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.21$0.80$1.94$1.51$0.43
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.07$0.85$1.26$1.69$0.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.03$1.28$1.81$1.78$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.05$1.24$1.84$1.44$0.41
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.08$0.83$1.48$1.56$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.06$0.91$1.58$1.67$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.03$1.00$1.35$1.15$0.20
2013Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.80$0.99$0.83$0.16
2012Summary only. Only limited summary data is available for this year.$0.65$0.01$0.64$1.10$0.46$0.64
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $500k-$1M nonprofits