Civic Intelligence

M & M Day Care Center Ltd.

990 • Fiscal year 2015 • EIN 46-0360127

Jul 01, 2014 to Jun 30, 2015 • Filed on Sep 22, 2015

Organization ProfileN/A
550 Mellette SWHuron, SD 57350

(605) 352-9205

Siviq Scores

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

Liabilities / Assets

87th percentile

0.40x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

36th percentile

-1.8%

Higher net margin than 36% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

84th percentile

$24,300

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

29th percentile

-9.3%

Faster asset growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

39th percentile

-5.7%

Faster revenue growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$37,566

Down $3,863 (-9.3%) from 2014

Net Assets

Down

$22,716

Down $4,757 (-17%) from 2014

Liabilities

Up

$14,850

Up $894 (+6.4%) from 2014

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin36th percentile

Revenue

Down

$207,689

Down $12,446 (-5.7%) from 2014

Expenses

Up

$211,379

Up $2,535 (+1.2%) from 2014

Net Income

Down

-$3,690

Down $14,981 (-133%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$100K$50K$0-$50KAssets 2011: $47,710Liabilities 2011: $19,045Net Assets 2011: $28,6652011Assets 2012: $42,798Liabilities 2012: $23,718Net Assets 2012: $19,0802012Assets 2013: $41,965Liabilities 2013: $25,783Net Assets 2013: $16,1822013Assets 2014: $41,429Liabilities 2014: $13,956Net Assets 2014: $27,4732014Assets 2015: $37,566Liabilities 2015: $14,850Net Assets 2015: $22,7162015Assets 2016: $41,219Liabilities 2016: $16,138Net Assets 2016: $25,0812016Assets 2017: $32,458Liabilities 2017: $18,261Net Assets 2017: $14,1972017Assets 2018: $30,666Liabilities 2018: $28,834Net Assets 2018: $1,8322018Assets 2019: $28,505Liabilities 2019: $30,129Net Assets 2019: -$1,6242019Assets 2020: $69,507Liabilities 2020: $59,801Net Assets 2020: $9,7062020Assets 2021: $54,582Liabilities 2021: $26,538Net Assets 2021: $28,0442021Assets 2022: $81,614Liabilities 2022: $5,288Net Assets 2022: $76,3262022Assets 2023: $80,216Liabilities 2023: $3,716Net Assets 2023: $76,5002023Assets 2024: $49,156Liabilities 2024: $3,566Net Assets 2024: $45,5902024Assets 2025: $35,889Liabilities 2025: $3,944Net Assets 2025: $31,9452025

Highlighted filing

2015

Assets$37,566
Liabilities$14,850
Net Assets$22,716
Open 2015 Filing

Operations Trend

Revenue Growth39th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $210,705Expenses 2011: $208,014Net Income 2011: $2,6912011Revenue 2012: $205,570Expenses 2012: $215,157Net Income 2012: -$9,5872012Revenue 2013: $219,742Expenses 2013: $222,640Net Income 2013: -$2,8982013Revenue 2014: $220,135Expenses 2014: $208,844Net Income 2014: $11,2912014Revenue 2015: $207,689Expenses 2015: $211,379Net Income 2015: -$3,6902015Revenue 2016: $234,577Expenses 2016: $232,050Net Income 2016: $2,5272016Revenue 2017: $196,082Expenses 2017: $206,706Net Income 2017: -$10,6242017Revenue 2018: $186,278Expenses 2018: $198,644Net Income 2018: -$12,3662018Revenue 2019: $227,450Expenses 2019: $230,836Net Income 2019: -$3,3862019Revenue 2020: $239,579Expenses 2020: $228,249Net Income 2020: $11,3302020Revenue 2021: $258,690Expenses 2021: $240,352Net Income 2021: $18,3382021Revenue 2022: $356,781Expenses 2022: $308,499Net Income 2022: $48,2822022Revenue 2023: $284,011Expenses 2023: $283,837Net Income 2023: $1742023Revenue 2024: $241,022Expenses 2024: $271,932Net Income 2024: -$30,9102024Revenue 2025: $241,958Expenses 2025: $255,603Net Income 2025: -$13,6452025

Highlighted filing

2015

Revenue$207,689
Expenses$211,379
Net Income-$3,690
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Sep 22, 2015
Return Version
2014v5.0
Gross Receipts
$207,689
Mission and Program Overview

Mission

To provide day care facilities for children of working parents or anyone who finds it necessary to place children in the facility day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,116$25,660▲ $1,544
Rtn Earn Endowment Incm Other Fnds$27,473$22,716▼ $4,757
Accounts Receivable$12,472$6,509▼ $5,963
Cash and Non-Interest-Bearing Accounts$1,856$2,844▲ $988
Total Assets$41,429$37,566▼ $3,863
Other Assets Total$2,985$2,553▼ $432
Liabilities
Accounts Payable and Accrued Expenses$13,956$14,850▲ $894
Total Liabilities$13,956$14,850▲ $894
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,473$22,716▼ $4,757
Total Liabilities and Net Assets / Fund Balance$41,429$37,566▼ $3,863

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,447--
Other Land Buildings$6,989$56,336-
Equipment-$4,954-
Leasehold Improvements$16,224$28,224-
Other Assets Org$304--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marianne FrengKey EmployeeFT$24,300$24,300

Board Members and Trustees

NameTitle
Donna WeilandDirector
Steven FrengDirector
Vicki ReindlDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$207,673
Investment Income
$0
Other Revenue
$16
Change in Net Assets
$-3,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,314
Other Expenses$52,508
Grants and Similar Amounts Paid$557
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,201$0$0$147,201
All Other Expenses$36,182$0$0$36,182
Payroll Taxes$11,113$0$0$11,113
Insurance$7,756$0$0$7,756
Depreciation Depletion$3,204$0$0$3,204
Fees for Services Legal$1,895$0$0$1,895
Office Expenses$891$0$0$891
Grants to Domestic Orgs$557--$557
Interest$324$0$0$324
Conferences and Meetings$297$0$0$297
Advertising$188$0$0$188
Other Expenses$27$0$0$27
Total Functional Expenses$211,379$0$0$211,379
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Steven FrengDirectorRentNo$14,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
M & M Day Care Center Ltd
EIN
46-0360127
Phone
6053529205
Address
550 MELLETTE SW, HURON, SD 57350

Signing Officer

Name
Marianne Freng
Title
Owner
Phone
6053529205
Signed
2015-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marianne Freng
Formed
1980
Legal Domicile
Sd
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Richard B Alt
Address
23128 408TH AVE, ARTESIAN, SD 57314-6326
Preparer
Richard B Alt
Phone
6054954224
Supplemental Narrative

Additional Explanations

Pt XI

“Accounting method- modified accrual”

Pt VI, Line 12C

“ANNUAL WRITEN DISCLOSURE”

Pt VI, Line 2

“Husband is a director and wife is a key employee”

Pt XII, Line 1

“MODIFIED ACCRUAL”

Pt VI, Line 11B

“Reviewed at board meetings”

Pt VI, Line 15A

“Compensation reviewed by the board annually”

Pt VI, Line 15B

“Compensation reviewed by the board annually”

Form 990, Part IX, Line 24F

“Heat, power & lights 4094. Building rent 9300. Repairs & maintenance 1998. Staff development 748. Real estate taxes 1000. Childrens transportation 1103. Utilities 788. Supplies 4708. Telephone 1512. Equipment rental 4800. Postage 55. Internet service 673. Misc expense 110. Food service rent 4700. Equipment supplies 593. Migrant transportation 0. Food service expenses 1070.”

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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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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPERS 3
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS 3
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2RECEIVE SUPPLEMENTAL STATE AID FOR MEALS FOR CHILDREN
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0STEVEN FRENG
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt014100
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING METHOD- MODIFIED ACCRUAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL WRITEN DISCLOSURE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HUSBAND IS A DIRECTOR AND WIFE IS A KEY EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MODIFIED ACCRUAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED AT BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION REVIEWED BY THE BOARD ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION REVIEWED BY THE BOARD ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7HEAT, POWER & LIGHTS 4094. BUILDING RENT 9300. REPAIRS & MAINTENANCE 1998. STAFF DEVELOPMENT 748. REAL ESTATE TAXES 1000. CHILDRENS TRANSPORTATION 1103. UTILITIES 788. SUPPLIES 4708. TELEPHONE 1512. EQUIPMENT RENTAL 4800. POSTAGE 55. INTERNET SERVICE 673. MISC EXPENSE 110. FOOD SERVICE RENT 4700. EQUIPMENT SUPPLIES 593. MIGRANT TRANSPORTATION 0. FOOD SERVICE EXPENSES 1070.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt041429
IRS990/TotalAssetsEOYAmt037566
IRS990/TotalAssetsGrp/BOYAmt041429
IRS990/TotalAssetsGrp/EOYAmt037566
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0211379
IRS990/TotalFunctionalExpensesGrp/TotalAmt0211379
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013956
IRS990/TotalLiabilitiesEOYAmt014850
IRS990/TotalLiabilitiesGrp/BOYAmt013956
IRS990/TotalLiabilitiesGrp/EOYAmt014850
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027473
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022716
IRS990/TotalProgramServiceExpensesAmt0211379
IRS990/TotalProgramServiceRevenueAmt0207673
IRS990/TotalReportableCompFromOrgAmt024300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0207689
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0207689
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt041429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037566
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0220 S CIRCLE DR
IRS990/USAddress/CityNm0HURON
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057350
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIANNE FRENG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OWNER
ReturnHeader/BusinessOfficerGrp/PhoneNum06053529205
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0M & M DAY CARE CENTER LTD
ReturnHeader/Filer/BusinessNameControlTxt0M&MD
ReturnHeader/Filer/EIN0460360127
ReturnHeader/Filer/PhoneNum06053529205
ReturnHeader/Filer/USAddress/AddressLine1Txt0550 MELLETTE SW
ReturnHeader/Filer/USAddress/CityNm0HURON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057350
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD B ALT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023128 408TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARTESIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0573146326
ReturnHeader/PreparerPersonGrp/PhoneNum06054954224
ReturnHeader/PreparerPersonGrp/PreparationDt02015-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD B ALT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-12-15T13:06:56-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,566
Liabilities
$14,850
Net assets
$22,716
Revenue
$207,689
Expenses
$211,379
Net income
-$3,690
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.36$0.04$0.32$2.42$2.56$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.46$2.41$2.72$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.04$0.77$2.84$2.84$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.05$0.76$3.57$3.08$0.48
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.27$0.28$2.59$2.40$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.60$0.10$2.40$2.28$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.30$0.02$2.27$2.31$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.29$0.02$1.86$1.99$0.12
2017Summary only. Only limited summary data is available for this year.$0.32$0.18$0.14$1.96$2.07$0.11
2016Summary only. Only limited summary data is available for this year.$0.41$0.16$0.25$2.35$2.32$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.15$0.23$2.08$2.11$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.14$0.27$2.20$2.09$0.11
2013Summary only. Only limited summary data is available for this year.$0.42$0.26$0.16$2.20$2.23$0.03
2012Summary only. Only limited summary data is available for this year.$0.43$0.24$0.19$2.06$2.15$0.10
2011Summary only. Only limited summary data is available for this year.$0.48$0.19$0.29$2.11$2.08$0.03