Civic Intelligence

Children of Christ Inc

EIN 47-4320993 • 501(c)3 • Spalding, NE

Profile

Organization was formed to provide lowcost daycare services in rural nebraska.

150 N Elm StreetSpalding, NE 68665

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

57th percentile

5.3%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

91st percentile

$37,826

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

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

Asset Growth

80th percentile

28%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

62nd percentile

8.0%

Faster revenue growth than 62% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$27,364

Up $6,048 (+28%) from 2023

Liabilities

Down

$0

Down $4,073 (-100%) from 2023

Net Assets

Up

$27,364

Up $10,121 (+59%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin57th percentile

Revenue

Up

$191,557

Up $14,212 (+8.0%) from 2023

Expenses

Up

$181,436

Up $802 (+0.4%) from 2023

Net Income

Up

$10,121

Up $13,410 (+408%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$30K$20K$10K$0Assets 2019: $18,167Liabilities 2019: $0Net Assets 2019: $18,1672019Assets 2020: $14,283Liabilities 2020: $02020Assets 2021: $18,456Liabilities 2021: $0Net Assets 2021: $18,4562021Assets 2022: $24,001Liabilities 2022: $3,469Net Assets 2022: $20,5322022Assets 2023: $21,316Liabilities 2023: $4,073Net Assets 2023: $17,2432023Assets 2024: $27,364Liabilities 2024: $0Net Assets 2024: $27,3642024

Highlighted filing

2024

Assets$27,364
Liabilities$0
Net Assets$27,364
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2019: $67,749Expenses 2019: $70,522Net Income 2019: -$2,7732019Revenue 2020: $62,703Expenses 2020: $66,587Net Income 2020: -$3,8842020Revenue 2021: $92,572Expenses 2021: $88,399Net Income 2021: $4,1732021Revenue 2022: $151,710Expenses 2022: $151,100Net Income 2022: $6102022Revenue 2023: $177,345Expenses 2023: $180,634Net Income 2023: -$3,2892023Revenue 2024: $191,557Expenses 2024: $181,436Net Income 2024: $10,1212024

Highlighted filing

2024

Revenue$191,557
Expenses$181,436
Net Income$10,121
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$27,364
Liabilities
$0
Net assets
$27,364
Revenue
$191,557
Expenses
$181,436
Net income
$10,121
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.92$1.81$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.04$0.17$1.77$1.81$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.24$0.03$0.21$1.52$1.51$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.93$0.88$0.04
2020Summary only. Only limited summary data is available for this year.$0.14$0.00$0.63$0.67$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.68$0.71$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$191,557
Mission and Program Overview

Mission

Organization was formed to provide lowcost daycare services in rural nebraska.

Program Services

DescriptionGrantsExpenses
PROVIDE LOW COST DAYCARE TO CITIZENS OF RURAL NEBRASKA$0$181,431
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LINDA DIESSNERDirectorFT$37,826-$37,826
TYLER BERNTPresidentPT$0--
TAMMY DIESSNERTreasurerPT$0--
KATRINA GLASERDirectorPT$0--
KYLIE KASPERBAUERSecretaryPT$0--
TRACY SCHMIETSVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Children of Christ Inc
EIN
47-4320993
Phone
4023080372
Address
150 N ELM STREET, SPALDING, NE 68665

Signing Officer

Name
Katrina Glaser
Title
Vice President
Phone
4023080372
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Berger Elliott & Pritchard Cpas LLC
Address
131 S WALNUT ST, SPALDING, NE 68665
Preparer
Joseph J Pritchard CPA
Phone
4023780859
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: gifts. Amount: 278. Description: supplies. Amount: 17,645. Description: insurance. Amount: 2,633. Description: taxes. Amount: 11,001. Description: telephone. Amount: 885. Description: continuing education. Amount: 215. Total to form 990-ez, line 16: 32,657.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: payroll liabilities. Beg. Of year amount: 4,073. End of year amount: 0.”

Raw XML Appendix160 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BERGER ELLIOTT PRITCHARD CPAS
IRS990EZ/BooksInCareOfDetail/PhoneNum04023780859
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0131 S WALNUT STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPALDING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068665
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021316
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IRS990EZ/DirectIndirectPltclExpendAmt00
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IRS990EZ/FiledScheduleAInd01
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/GrossReceiptsAmt0191557
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IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017243
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt540.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt537826
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TYLER BERNT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TAMMY DIESSNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KATRINA GLASER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KYLIE KASPERBAUER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TRACY SCHMIETS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LINDA DIESSNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt032657
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0ORGANIZATION WAS FORMED TO PROVIDE LOWCOST DAYCARE SERVICES IN RURAL NEBRASKA.
IRS990EZ/PrintingPublicationsPostageAmt0112
IRS990EZ/ProgramServiceRevenueAmt0190807
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE LOW COST DAYCARE TO CITIZENS OF RURAL NEBRASKA
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0181431
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt0135523
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NE
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt04073
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0181436
IRS990EZ/TotalProgramServiceExpensesAmt0181431
IRS990EZ/TotalRevenueAmt0191557
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION RECEIVES REIMBURSEMENT FOR FOOD AND SNACKS THAT ARE PROVIDED TO THE CHILDREN AT THE DAYCARE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: GIFTS. AMOUNT: 278. DESCRIPTION: SUPPLIES. AMOUNT: 17,645. DESCRIPTION: INSURANCE. AMOUNT: 2,633. DESCRIPTION: TAXES. AMOUNT: 11,001. DESCRIPTION: TELEPHONE. AMOUNT: 885. DESCRIPTION: CONTINUING EDUCATION. AMOUNT: 215. TOTAL TO FORM 990-EZ, LINE 16: 32,657.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 4,073. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATRINA GLASER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04023080372
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN OF CHRIST INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0474320993
ReturnHeader/Filer/PhoneNum04023080372
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 N ELM STREET
ReturnHeader/Filer/USAddress/CityNm0SPALDING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068665
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832666987
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERGER ELLIOTT & PRITCHARD CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0131 S WALNUT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPALDING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068665
ReturnHeader/PreparerPersonGrp/PhoneNum04023780859
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH J PRITCHARD CPA
ReturnHeader/ReturnTs02025-05-13T10:16:22-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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