Civic Intelligence

M & M Day Care Center Ltd.

990 • Fiscal year 2022 • EIN 46-0360127

Jul 01, 2021 to Jun 30, 2022 • Filed on Sep 08, 2022

Organization ProfileN/A
550 Mellette Ave SWHuron, SD 57350

(605) 352-9205

Siviq Scores

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

Liabilities / Assets

77th percentile

0.06x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

63rd percentile

14%

Higher net margin than 63% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

84th percentile

50%

Faster asset growth than 84% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

38%

Faster revenue growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$81,614

Up $27,032 (+50%) from 2021

Net Assets

Up

$76,326

Up $48,282 (+172%) from 2021

Liabilities

Down

$5,288

Down $21,250 (-80%) from 2021

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin63rd percentile

Revenue

Up

$356,781

Up $98,091 (+38%) from 2021

Expenses

Up

$308,499

Up $68,147 (+28%) from 2021

Net Income

Up

$48,282

Up $29,944 (+163%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2022

Assets$81,614
Liabilities$5,288
Net Assets$76,326
Open 2022 Filing

Operations Trend

Revenue Growth68th 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

2022

Revenue$356,781
Expenses$308,499
Net Income$48,282
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Sep 8, 2022
Return Version
2021v4.0
Gross Receipts
$356,781
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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$28,044$76,326▲ $48,282
Cash and Non-Interest-Bearing Accounts$19,866$53,842▲ $33,976
Land, Buildings, and Equipment, Net$26,853$21,444▼ $5,409
Loans From Officers Directors$17,413--
Accounts Receivable$7,559$6,024▼ $1,535
Total Assets$54,582$81,614▲ $27,032
Other Assets Total$304$304→ $0
Liabilities
Accounts Payable and Accrued Expenses$9,125$5,288▼ $3,837
Total Liabilities$26,538$5,288▼ $21,250
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,044$76,326▲ $48,282
Total Liabilities and Net Assets / Fund Balance$54,582$81,614▲ $27,032

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,851$75,369$90,220
Leasehold Improvements$6,593$37,855$44,448
Equipment-$6,248$6,248
Buildings-$2,447$2,447
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Donna WeilandDirector
Steven FrengDirector
Vicki ReindlDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$152,805
Program Service Revenue
$203,959
Investment Income
$17
Other Revenue
$0
Change in Net Assets
$48,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$217,196
Other Expenses$91,303
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,252--$201,252
All Other Expenses$23,910--$23,910
Occupancy$16,617--$16,617
Payroll Taxes$15,944--$15,944
Depreciation Depletion$6,834--$6,834
Other Expenses$5,127--$5,127
Insurance$4,577--$4,577
Office Expenses$3,067--$3,067
Fees for Services Accounting$772--$772
Conferences and Meetings$145--$145
Total Functional Expenses$308,499$0$0$308,499
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-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$17,413--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Steve freng marianne freng director key employee husband and wife”

Form 990, Page 6, Part VI, Line 11B

“Reviewed at board meetings”

Form 990, Page 6, Part VI, Line 12C

“Annual written disclosure”

Form 990, Page 6, Part VI, Line 15A

“Compensation reviewed by the board annually”

Form 990, Page 6, Part VI, Line 15B

“Compensation reviewed by the board annually”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

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

Signing Officer

Name
Marianne Freng
Title
Key Employee
Phone
6053529205
Signed
2022-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Freng
Formed
1980
Legal Domicile
Sd
Voting Board Members
3
Independent Board Members
3
Employees
9

Preparer

Firm
Dakotaland Financial Services LLC
Address
1371 DAKOTA AVE S SUITE 100, HURON, SD 57350-3546
Preparer
Andrea E Brueggeman
Phone
6053538777
Raw XML Appendix323 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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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt076326
IRS990/TotalProgramServiceExpensesAmt0308499
IRS990/TotalProgramServiceRevenueAmt0203959
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0203976
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0356781
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt054582
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt081614
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0220 S CIRCLE DRIVE
IRS990/USAddress/CityNm0HURON
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057350
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIANNE FRENG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0KEY EMPLOYEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06053529205
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0M & M DAY CARE CENTER LTD
ReturnHeader/Filer/BusinessNameControlTxt0M&MD
ReturnHeader/Filer/EIN0460360127
ReturnHeader/Filer/PhoneNum06053529205
ReturnHeader/Filer/USAddress/AddressLine1Txt0550 MELLETTE AVE SW
ReturnHeader/Filer/USAddress/CityNm0HURON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057350
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474695907
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAKOTALAND FINANCIAL SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01371 DAKOTA AVE S SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0573503546
ReturnHeader/PreparerPersonGrp/PhoneNum06053538777
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA E BRUEGGEMAN
ReturnHeader/ReturnTs02022-09-08T08:42:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARIANNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FRENG
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$81,614
Liabilities
$5,288
Net assets
$76,326
Revenue
$356,781
Expenses
$308,499
Net income
$48,282
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