Civic Intelligence

Kiwanis Day Nursery Inc

EIN 55-0340325 • 501(c)3 • Huntington, WV

Profile

Provide daycare to children ages 2 to 6.

71 Washington AvenueHuntington, WV 25701

www.kiwanisdaycare.com

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$58,563

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

-0.9%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-15%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,098,001

Down $9,935 (-0.9%) from 2023

Liabilities

Down

$14,424

Down $5,735 (-28%) from 2023

Net Assets

Down

$1,083,577

Down $4,200 (-0.4%) from 2023

Revenue

Down

$873,664

Down $157,720 (-15%) from 2023

Expenses

Down

$877,864

Down $31,416 (-3.5%) from 2023

Net Income

Down

-$4,200

Down $126,304 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $643,754Liabilities 2010: $6,350Net Assets 2010: $637,4042010Assets 2011: $649,840Liabilities 2011: $9,692Net Assets 2011: $640,1482011Assets 2012: $705,251Liabilities 2012: $11,140Net Assets 2012: $694,1112012Assets 2013: $699,570Liabilities 2013: $11,240Net Assets 2013: $688,3302013Assets 2014: $640,247Liabilities 2014: $21,330Net Assets 2014: $618,9172014Assets 2015: $605,228Liabilities 2015: $16,720Net Assets 2015: $588,5082015Assets 2016: $615,612Liabilities 2016: $21,380Net Assets 2016: $594,2322016Assets 2017: $567,289Liabilities 2017: $24,337Net Assets 2017: $542,9522017Assets 2018: $569,005Liabilities 2018: $11,914Net Assets 2018: $557,0912018Assets 2019: $549,998Liabilities 2019: $7,951Net Assets 2019: $542,0472019Assets 2020: $740,387Liabilities 2020: $16,534Net Assets 2020: $723,8532020Assets 2021: $960,923Liabilities 2021: $15,201Net Assets 2021: $945,7222021Assets 2022: $1,158,610Liabilities 2022: $30,122Net Assets 2022: $1,128,4882022Assets 2023: $1,107,936Liabilities 2023: $20,159Net Assets 2023: $1,087,7772023Assets 2024: $1,098,001Liabilities 2024: $14,424Net Assets 2024: $1,083,5772024

Highlighted filing

2024

Assets$1,098,001
Liabilities$14,424
Net Assets$1,083,577

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $700,180Expenses 2010: $939,029Net Income 2010: -$238,8492010Revenue 2011: $617,733Expenses 2011: $614,989Net Income 2011: $2,7442011Revenue 2012: $607,885Expenses 2012: $553,922Net Income 2012: $53,9632012Revenue 2013: $583,873Expenses 2013: $589,654Net Income 2013: -$5,7812013Revenue 2014: $537,829Expenses 2014: $604,817Net Income 2014: -$66,9882014Revenue 2015: $527,716Expenses 2015: $565,744Net Income 2015: -$38,0282015Revenue 2016: $550,353Expenses 2016: $544,629Net Income 2016: $5,7242016Revenue 2017: $514,802Expenses 2017: $566,082Net Income 2017: -$51,2802017Revenue 2018: $554,898Expenses 2018: $540,759Net Income 2018: $14,1392018Revenue 2019: $530,089Expenses 2019: $545,133Net Income 2019: -$15,0442019Revenue 2020: $623,729Expenses 2020: $441,923Net Income 2020: $181,8062020Revenue 2021: $843,303Expenses 2021: $621,434Net Income 2021: $221,8692021Revenue 2022: $950,060Expenses 2022: $767,294Net Income 2022: $182,7662022Revenue 2023: $1,031,384Expenses 2023: $909,280Net Income 2023: $122,1042023Revenue 2024: $873,664Expenses 2024: $877,864Net Income 2024: -$4,2002024

Highlighted filing

2024

Revenue$873,664
Expenses$877,864
Net Income-$4,200

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.08$0.87$0.88$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.02$1.09$1.03$0.91$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.03$1.13$0.95$0.77$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.95$0.84$0.62$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.02$0.72$0.62$0.44$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$0.53$0.55$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$0.55$0.54$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.02$0.54$0.51$0.57$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.59$0.55$0.54$0.01
2015Summary only. Only limited summary data is available for this year.$0.61$0.02$0.59$0.53$0.57$0.04
2014Summary only. Only limited summary data is available for this year.$0.64$0.02$0.62$0.54$0.60$0.07
2013Summary only. Only limited summary data is available for this year.$0.70$0.01$0.69$0.58$0.59$0.01
2012Summary only. Only limited summary data is available for this year.$0.71$0.01$0.69$0.61$0.55$0.05
2011Summary only. Only limited summary data is available for this year.$0.65$0.01$0.64$0.62$0.61$0.00
2010Summary only. Only limited summary data is available for this year.$0.64$0.01$0.64$0.70$0.94$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 6, 2025
Return Version
2024v5.0
Gross Receipts
$873,664
Mission and Program Overview

Mission

Provide daycare to children ages 2 to 6.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$791,773$635,649▼ $156,124
Land, Buildings, and Equipment, Net$260,219$390,523▲ $130,304
Accounts Receivable$37,680$38,835▲ $1,155
Prepaid Expenses and Deferred Charges$18,264$32,994▲ $14,730
Total Assets$1,107,936$1,098,001▼ $9,935
Liabilities
Accounts Payable and Accrued Expenses$20,159$14,424▼ $5,735
Total Liabilities$20,159$14,424▼ $5,735
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,087,777$1,083,577▼ $4,200
Total Net Assets Fund Balance$1,087,777$1,083,577▼ $4,200
Total Liabilities and Net Assets / Fund Balance$1,107,936$1,098,001▼ $9,935

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$267,616$141,266$408,882
Equipment$73,972$69,187$143,159
Land$48,935-$48,935
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy L FrazierExecutive DiFT$56,880$1,683$58,563

Board Members and Trustees

NameTitle
Patrick RaylPresident
Bob HansenBoard Member
Bob MaukBoard Member
Charlie MooreBoard Member
Sandy MaukBoard Member
Kasie ErlewineParent Membe
Toya MooreParent Membe
Sherry KyleSecretary
Paul DavisTreasurer
Angela HarshbargerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$192,824
Program Service Revenue
$662,723
Investment Income
$18,117
Other Revenue
$0
All Other Contributions
$192,824
Change in Net Assets
$-4,200

Audited Revenue Reconciliation

Revenue per Audited Statements
$873,664
Total Revenue per Audited Statements
$873,664
Total Revenue per Form 990
$873,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$607,496
Other Expenses$270,368
Total Fundraising Expense$1,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$500,973$3,645$405$505,023
Occupancy$101,532--$101,532
Current Officers, Directors, Trustees, and Key Employees$52,706$5,271$586$58,563
Payroll Taxes$43,138$695$77$43,910
Depreciation Depletion$26,131--$26,131
Other Expenses$13,106$1,456-$14,562
Insurance$13,054--$13,054
Fees for Services Accounting-$9,825-$9,825
Office Expenses$7,823$869-$8,692
All Other Expenses$5,799--$5,799
Fees for Services Other$1,551--$1,551
Advertising$438--$438
Total Functional Expenses$852,721$24,075$1,068$877,864

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$877,864
Total Expenses per Audited Statements$877,864
Total Expenses per Form 990$877,864
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
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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 11B

No review will be conducted.

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

Board members evaluate executive director and determine compensation.

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

Board members and the executive director evaluate and determine compensation.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Kiwanis Day Nursery Inc
EIN
55-0340325
Phone
3045258701
Address
71 WASHINGTON AVENUE, HUNTINGTON, WV 25701
Doing Business As
Kiwanis Day Care Center

Signing Officer

Name
Amy L Frazier
Title
Executive Director
Phone
3045258701
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy L Frazier
Formed
1930
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
44

Preparer

Firm
Hess Stewart & Campbell Pllc
Address
940 4TH AVE STE 250, HUNTINGTON, WV 25701-1455
Preparer
Charles M Morris CPA
Phone
3045236464
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IRS990/OtherExpensesGrp/TotalAmt219380
IRS990/OtherExpensesGrp/TotalAmt314562
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0500973
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IRS990/PayrollTaxesGrp/FundraisingAmt077
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0695
IRS990/PayrollTaxesGrp/ProgramServicesAmt043138
IRS990/PayrollTaxesGrp/TotalAmt043910
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018264
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032994
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IRS990/ProgramServiceRevenueGrp/Desc0NURSERY FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEAL REIMBURSEMENTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt167079
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0595644
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt167079
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IRS990/PYContributionsGrantsAmt0356589
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IRS990/PYInvestmentIncomeAmt05502
IRS990/PYOtherExpensesAmt0270020
IRS990/PYProgramServiceRevenueAmt0669293
IRS990/PYRevenuesLessExpensesAmt0122104
IRS990/PYSalariesCompEmpBnftPaidAmt0639260
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IRS990/PYTotalRevenueAmt01031384
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-4200
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0662723
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0791773
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0635649
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0267616
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0141266
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0408882
IRS990ScheduleD/EquipmentGrp/BookValueAmt073972
IRS990ScheduleD/EquipmentGrp/DepreciationAmt069187
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143159
IRS990ScheduleD/ExpensesSubtotalAmt0877864
IRS990ScheduleD/LandGrp/BookValueAmt048935
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048935
IRS990ScheduleD/RevenueSubtotalAmt0873664
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0390523
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0CENTER'S COMPLIANCE WITH NONDISCRIMINATION POLICY IS PUBLISHED IN THE NEWSPAPER DURING REGISTRATION PERIOD.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CENTER RECEIVES FINANCIAL AID FROM THE STATES OF WEST VIRGINIA AND OHIO.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS EVALUATE EXECUTIVE DIRECTOR AND DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS AND THE EXECUTIVE DIRECTOR EVALUATE AND DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01098001
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IRS990/TotalContributionsAmt0192824
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01068
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024075
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0852721
IRS990/TotalFunctionalExpensesGrp/TotalAmt0877864
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt014424
IRS990/TotalLiabilitiesGrp/BOYAmt020159
IRS990/TotalLiabilitiesGrp/EOYAmt014424
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01087777
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01083577
IRS990/TotalOtherCompensationAmt01683
IRS990/TotalProgramServiceExpensesAmt0852721
IRS990/TotalProgramServiceRevenueAmt0662723
IRS990/TotalReportableCompFromOrgAmt056880
IRS990/TotalRevenueGrp/ExclusionAmt018117
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0662723
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0873664
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01107936
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01098001
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01440 SPRING VALLEY CIRCLE
IRS990/USAddress/CityNm0HUNTINGTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025704
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.KIWANISDAYCARE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY L FRAZIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03045258701
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIWANIS DAY NURSERY INC
ReturnHeader/Filer/BusinessNameControlTxt0KIWA
ReturnHeader/Filer/EIN0550340325
ReturnHeader/Filer/PhoneNum03045258701
ReturnHeader/Filer/USAddress/AddressLine1Txt071 WASHINGTON AVENUE
ReturnHeader/Filer/USAddress/CityNm0HUNTINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550657218
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HESS STEWART & CAMPBELL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0940 4TH AVE STE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUNTINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0257011455
ReturnHeader/PreparerPersonGrp/PhoneNum03045236464
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES M MORRIS CPA
ReturnHeader/ReturnTs02025-08-07T09:45:11-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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