Civic Intelligence

Waverly Pre School

EIN 47-0575743 • 501(c)3 • Waverly, NE

Profile

Pre School

PO Box 285Waverly, NE 68462

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.04x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

33rd percentile

-7.4%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$39,994

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 36.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-13%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$55,957

Down $8,417 (-13%) from 2023

Liabilities

Down

$2,369

Down $311 (-12%) from 2023

Net Assets

Down

$53,588

Down $8,106 (-13%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin33rd percentile

Revenue

Up

$108,948

Up $11,657 (+12%) from 2023

Expenses

Up

$117,054

Up $3,649 (+3.2%) from 2023

Net Income

Up

-$8,106

Up $8,008 (+50%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$100K$50K$0-$50KAssets 2010: $5,306Liabilities 2010: $1,495Net Assets 2010: $3,8112010Assets 2011: $1,525Liabilities 2011: $1,666Net Assets 2011: -$1412011Assets 2012: $1,781Liabilities 2012: $221Net Assets 2012: $1,5602012Assets 2013: $15,041Liabilities 2013: $4422013Assets 2014: $11,707Liabilities 2014: $2482014Assets 2015: $6,250Liabilities 2015: $2,002Net Assets 2015: $4,2482015Assets 2016: $19,104Liabilities 2016: $2,902Net Assets 2016: $16,2022016Assets 2017: $15,136Liabilities 2017: $2,674Net Assets 2017: $12,4622017Assets 2018: $16,696Liabilities 2018: $2,028Net Assets 2018: $14,6682018Assets 2019: $12,760Liabilities 2019: $1,580Net Assets 2019: $11,1802019Assets 2020: $17,171Liabilities 2020: $16,405Net Assets 2020: $7662020Assets 2021: $56,036Liabilities 2021: $2,748Net Assets 2021: $53,2882021Assets 2022: $81,222Liabilities 2022: $3,414Net Assets 2022: $77,8082022Assets 2023: $64,374Liabilities 2023: $2,680Net Assets 2023: $61,6942023Assets 2024: $55,957Liabilities 2024: $2,369Net Assets 2024: $53,5882024

Highlighted filing

2024

Assets$55,957
Liabilities$2,369
Net Assets$53,588
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $86,106Expenses 2010: $86,766Net Income 2010: -$6602010Revenue 2011: $81,774Expenses 2011: $85,726Net Income 2011: -$3,9522011Revenue 2012: $88,790Expenses 2012: $87,089Net Income 2012: $1,7012012Revenue 2013: $93,389Expenses 2013: $93,367Net Income 2013: $222013Revenue 2014: $84,103Expenses 2014: $87,243Net Income 2014: -$3,1402014Revenue 2015: $80,528Expenses 2015: $87,739Net Income 2015: -$7,2112015Revenue 2016: $104,707Expenses 2016: $92,753Net Income 2016: $11,9542016Revenue 2017: $87,637Expenses 2017: $91,377Net Income 2017: -$3,7402017Revenue 2018: $89,969Expenses 2018: $87,763Net Income 2018: $2,2062018Revenue 2019: $86,095Expenses 2019: $89,583Net Income 2019: -$3,4882019Revenue 2020: $76,631Expenses 2020: $87,045Net Income 2020: -$10,4142020Revenue 2021: $148,792Expenses 2021: $96,270Net Income 2021: $52,5222021Revenue 2022: $131,988Expenses 2022: $107,468Net Income 2022: $24,5202022Revenue 2023: $97,291Expenses 2023: $113,405Net Income 2023: -$16,1142023Revenue 2024: $108,948Expenses 2024: $117,054Net Income 2024: -$8,1062024

Highlighted filing

2024

Revenue$108,948
Expenses$117,054
Net Income-$8,106
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$55,957
Liabilities
$2,369
Net assets
$53,588
Revenue
$108,948
Expenses
$117,054
Net income
-$8,106
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.54$1.09$1.17$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.64$0.03$0.62$0.97$1.13$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.78$1.32$1.07$0.25
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$1.49$0.96$0.53
2020Detailed filing. Detailed filing data is available for this year.$0.17$0.16$0.01$0.77$0.87$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$0.86$0.90$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$0.90$0.88$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.03$0.12$0.88$0.91$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.03$0.16$1.05$0.93$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$0.81$0.88$0.07
2014Summary only. Only limited summary data is available for this year.$0.12$0.00$0.84$0.87$0.03
2013Summary only. Only limited summary data is available for this year.$0.15$0.00$0.93$0.93$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$0.89$0.87$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.00$0.82$0.86$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.01$0.04$0.86$0.87$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.0
Gross Receipts
$108,948
Mission and Program Overview

Mission

Pre School

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
PROVIDE PRESCHOOL EXPERIENCE TO PROMOTE SOCIAL, EMOTIONAL, INTELLECTUAL, AND PHYSICAL GROWTH TO STUDENTS.-$117,054
SEE SCHEDULE O--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KERYL D GIESLERSecretary/DiFT$39,994-$39,994
GERALD CARDENASBookkeeperPT$3,400-$3,400
DONNA PRACHTPresident-$0--
Filing and Contact Details

Filer

Filer Name
Waverly Pre School
EIN
47-0575743
Phone
4028532170
Address
PO BOX 285, WAVERLY, NE 68462

Signing Officer

Name
Gerald Cardenas
Title
Bookkeeper
Phone
4028532170
Signed
2025-10-23
Discuss with paid preparer
Yes

Preparer

Firm
Rediger & Company
Address
3434 O ST, LINCOLN, NE 68510
Preparer
Scott T Rediger CPA
Phone
4024675211
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 1,968 contract labor 3,049 groceries 1,483 insurance 2,092 licenses & permits 50 supplies 4,048 telephone 175 total 12,865”

Form 990-ez, Part II, Line 26

“Payroll liabilities 2,680 2,369”

Form 990-ez, Part III, Line 31

“Provide preschool experience to promote social, emotional, intellectual, and physical growth to students.”

Raw XML Appendix135 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0GERALD CARDENAS
IRS990EZ/BooksInCareOfDetail/PhoneNum04028532170
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt013420 HIGHLANDER PL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAVERLY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068462
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt064374
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt055957
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8106
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0395
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt064374
IRS990EZ/Form990TotalAssetsGrp/EOYAmt055957
IRS990EZ/GrossReceiptsAmt0108948
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0137
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt061694
IRS990EZ/NetAssetsOrFundBalancesEOYAmt053588
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt061694
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt053588
IRS990EZ/OccupancyRentUtltsAndMaintAmt03080
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt135.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt139994
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt23400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DONNA PRACHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KERYL D GIESLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GERALD CARDENAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOOKKEEPER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt012865
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE SCHEDULE O
IRS990EZ/PrintingPublicationsPostageAmt0255
IRS990EZ/ProgramServiceRevenueAmt0108811
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE PRESCHOOL EXPERIENCE TO PROMOTE SOCIAL, EMOTIONAL, INTELLECTUAL, AND PHYSICAL GROWTH TO STUDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0117054
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0100459
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02680
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02369
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0117054
IRS990EZ/TotalProgramServiceExpensesAmt0117054
IRS990EZ/TotalRevenueAmt0108948
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0HAS NOT BEEN A FACTOR
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14A - HAS NOT BEEN A FACTOR 4D - DOES NOT SOLICIT CONTRIBUTIONS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2WAVERLY PUBLIC SCHOOL PAYS FOR STUDENTS TO ATTEND PRESCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 1,968 CONTRACT LABOR 3,049 GROCERIES 1,483 INSURANCE 2,092 LICENSES & PERMITS 50 SUPPLIES 4,048 TELEPHONE 175 TOTAL 12,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PAYROLL LIABILITIES 2,680 2,369
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDE PRESCHOOL EXPERIENCE TO PROMOTE SOCIAL, EMOTIONAL, INTELLECTUAL, AND PHYSICAL GROWTH TO STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GERALD CARDENAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOOKKEEPER
ReturnHeader/BusinessOfficerGrp/PhoneNum04028532170
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAVERLY PRE SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0WAVE
ReturnHeader/Filer/EIN0470575743
ReturnHeader/Filer/PhoneNum04028532170
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 285
ReturnHeader/Filer/USAddress/CityNm0WAVERLY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068462
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205088556
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REDIGER & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03434 O ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068510
ReturnHeader/PreparerPersonGrp/PhoneNum04024675211
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT T REDIGER CPA
ReturnHeader/ReturnTs02025-10-29T11:11:34-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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