Civic Intelligence

Kiwanis Day Nursery Inc.

990 • Fiscal year 2016 • EIN 55-0340325

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

71 Washington AvenueHuntington, WV 25701

(304) 525-8701

Siviq Scores

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

Liabilities / Assets

49th percentile

0.03x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$45,700

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

50th percentile

1.7%

Faster asset growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

53rd percentile

4.3%

Faster revenue growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$615,612

Up $10,384 (+1.7%) from 2015

Net Assets

Up

$594,232

Up $5,724 (+1.0%) from 2015

Liabilities

Up

$21,380

Up $4,660 (+28%) from 2015

Revenue

Up

$550,353

Up $22,637 (+4.3%) from 2015

Expenses

Down

$544,629

Down $21,115 (-3.7%) from 2015

Net Income

Up

$5,724

Up $43,752 (+115%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$615,612
Liabilities$21,380
Net Assets$594,232

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$550,353
Expenses$544,629
Net Income$5,724
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$550,353
Mission and Program Overview

Mission

Provide daycare to children ages 2 to 6.

Provide day care to children ages 2 to 6.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$302,747$308,875▲ $6,128
Land, Buildings, and Equipment, Net$280,853$280,853→ $0
Accounts Receivable$21,128$25,384▲ $4,256
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$605,228$615,612▲ $10,384
Liabilities
Accounts Payable and Accrued Expenses$16,720$21,380▲ $4,660
Total Liabilities$16,720$21,380▲ $4,660
Net Assets / Fund Balance
Unrestricted Net Assets$588,508$594,232▲ $5,724
Total Net Assets Fund Balance$588,508$594,232▲ $5,724
Total Liabilities and Net Assets / Fund Balance$605,228$615,612▲ $10,384

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$280,853--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brenda SutphinExecutive DirectorFT$45,700$45,700

Board Members and Trustees

NameTitle
Bob HansenPresident
Dee DelanceyVice President
Bill RosenbergerBoard
Bob MaukBoard
Breana BowenBoard
John GrigsbyBoard
Paul DavisBoard
Tom HanshawBoard
Don PerdueCommunity Member
Jennifer WoodallCommunity Member
Sandy MaukTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$355,672
Program Service Revenue
$192,993
Investment Income
$1,688
Other Revenue
$0
All Other Contributions
$7,279
Change in Net Assets
$5,724

Audited Revenue Reconciliation

Revenue per Audited Statements
$550,353
Total Revenue per Audited Statements
$550,353
Total Revenue per Form 990
$550,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$455,319
Other Expenses$89,310
Total Fundraising Expense$24,913
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$311,543$36,652$18,326$366,521
Current Officers, Directors, Trustees, and Key Employees$38,845$4,570$2,285$45,700
Payroll Taxes$36,633$4,310$2,155$43,098
All Other Expenses$36,377$3,015$101$39,493
Office Expenses$8,393$987$494$9,874
Insurance$5,352$630$315$6,297
Fees for Services Accounting$2,680$315$157$3,152
Advertising$1,562$184$92$1,838
Other Expenses$827$145$0$972
Total Functional Expenses$466,933$52,783$24,913$544,629

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$544,629
Total Expenses per Audited Statements$544,629
Total Expenses per Form 990$544,629
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
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
Filing and Contact Details

Filer

Filer Name
Kiwanis Day Nursery
EIN
55-0340325
Phone
3045258701
Address
71 WASHINGTON AVENUE, HUNTINGTON, WV 25701

Signing Officer

Name
Brenda Sutphin
Title
Executive Director
Phone
3045258701
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Sutphin
Formed
1930
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
43
Volunteers
0

Preparer

Firm
Trainer Wright & Paterno
Address
PO BOX 2608, HUNTINGTON, WV 25726
Preparer
Todd M Williams
Phone
3046977083
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

No review was or will be conducted.

Pt VI, Line 19

UPON REQUEST.

Pt VI, Line 15A

Board members evaluate executive officer and determine compensation.

Pt VI, Line 15B

Board members and the executive director determine key employees compensation.

Form 990EZ, Part I, Line 16

CHILDERN SUPPORT

Form 990EZ, Part I, Line 16

UTILITIES

Form 990EZ, Part I, Line 16

FURNITURE & EQUIP

Form 990EZ, Part I, Line 16

PROFESSIONAL TRAINING

Form 990EZ, Part I, Line 16

KITCHEN SUPPLIES

Form 990EZ, Part I, Line 16

MISCELLANEOUS

Form 990EZ, Part I, Line 16

GRANT EXPENSE

Form 990EZ, Part II, Line 26

Bonds, Mortgages & Other Notes

Form 990, Part IX, Line 24E

Miscellaneous 2013. 1711. 201. 101.

Form 990, Part IX, Line 24E

Repairs and maintenance 18760. 15946. 2814. 0.

Form 990, Part IX, Line 24E

Kitchen supplies 18720. 18720. 0. 0.

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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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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0684
IRS990/PYOtherExpensesAmt0135029
IRS990/PYProgramServiceRevenueAmt0207593
IRS990/PYRevenuesLessExpensesAmt0-38028
IRS990/PYSalariesCompEmpBnftPaidAmt0430715
IRS990/PYTotalExpensesAmt0565744
IRS990/PYTotalRevenueAmt0527716
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt05724
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0302747
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0308875
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0280853
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0280853
IRS990ScheduleD/ExpensesSubtotalAmt0544629
IRS990ScheduleD/RevenueSubtotalAmt0550353
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0280853
IRS990ScheduleD/TotalExpensesPerForm990Amt0544629
IRS990ScheduleD/TotalRevenuePerForm990Amt0550353
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0550353
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0544629
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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 NEWSPAPER DURING REGISTRATION PERIOD. CENTER'S COMPLIANCE WITH NONDISCRIMINATION POLICY IS PUBLISHED IN NEWSPAPER DURING REGISTRATION PERIOD.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AGENCY RECEIVES GOVERNMENTAL GRANTS AND ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS EVALUATE EXECUTIVE OFFICER AND DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS AND THE EXECUTIVE DIRECTOR DETERMINE KEY EMPLOYEES COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHILDERN SUPPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FURNITURE & EQUIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROFESSIONAL TRAINING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8KITCHEN SUPPLIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISCELLANEOUS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GRANT EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Bonds, Mortgages & Other Notes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MISCELLANEOUS 2013. 1711. 201. 101.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13REPAIRS AND MAINTENANCE 18760. 15946. 2814. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14KITCHEN SUPPLIES 18720. 18720. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0605228
IRS990/TotalAssetsEOYAmt0615612
IRS990/TotalAssetsGrp/BOYAmt0605228
IRS990/TotalAssetsGrp/EOYAmt0615612
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0355672
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024913
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052783
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0466933
IRS990/TotalFunctionalExpensesGrp/TotalAmt0544629
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016720
IRS990/TotalLiabilitiesEOYAmt021380
IRS990/TotalLiabilitiesGrp/BOYAmt016720
IRS990/TotalLiabilitiesGrp/EOYAmt021380
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0588508
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0594232
IRS990/TotalProgramServiceExpensesAmt0466933
IRS990/TotalProgramServiceRevenueAmt0192993
IRS990/TotalReportableCompFromOrgAmt045700
IRS990/TotalRevenueGrp/ExclusionAmt01688
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0192993
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0550353
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0605228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0615612
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0588508
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0594232
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt071 WASHINGTON AVE
IRS990/USAddress/CityNm0HUNTINGTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025701
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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