Civic Intelligence

Primary Years Inc.

990 • Fiscal year 2014 • EIN 74-2917851

Aug 01, 2013 to Jul 31, 2014 • Filed on Mar 12, 2015

11902 Anderson Mill Road78726

(512) 249-7529

Siviq Scores

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

Liabilities / Assets

85th percentile

0.72x

Higher debt load relative to assets than 85% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.24x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

31st percentile

-2.9%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$146,568

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

6th percentile

-22%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

41st percentile

0.7%

Faster revenue growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Assets

Down

$345,613

Down $95,829 (-22%) from 2013

Net Assets

Down

$97,329

Down $29,956 (-24%) from 2013

Liabilities

Down

$248,284

Down $65,873 (-21%) from 2013

Revenue

$1,031,821

No earlier filing loaded for comparison.

Expenses

Up

$1,061,777

Up $24,751 (+2.4%) from 2013

Net Income

-$29,956

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $654,623Liabilities 2011: $554,211Net Assets 2011: $100,4122011Assets 2012: $625,859Liabilities 2012: $515,078Net Assets 2012: $110,7812012Assets 2013: $441,442Liabilities 2013: $314,157Net Assets 2013: $127,2852013Assets 2014: $345,613Liabilities 2014: $248,284Net Assets 2014: $97,3292014Assets 2015: $229,887Liabilities 2015: $199,346Net Assets 2015: $30,5412015Assets 2016: $228,694Liabilities 2016: $199,281Net Assets 2016: $29,4132016Assets 2017: $182,706Liabilities 2017: $151,863Net Assets 2017: $30,8432017Assets 2018: $178,569Liabilities 2018: $69,438Net Assets 2018: $109,1312018Assets 2019: $177,460Liabilities 2019: $168,904Net Assets 2019: $8,5562019Assets 2020: $310,213Liabilities 2020: $269,057Net Assets 2020: $41,1562020Assets 2021: $269,265Liabilities 2021: $148,716Net Assets 2021: $120,5492021Assets 2022: $184,572Liabilities 2022: $100,513Net Assets 2022: $84,0592022Assets 2023: $159,652Liabilities 2023: $5,428Net Assets 2023: $154,2242023Assets 2024: $162,823Liabilities 2024: $51,853Net Assets 2024: $110,9702024

Highlighted filing

2014

Assets$345,613
Liabilities$248,284
Net Assets$97,329

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $909,6452011Revenue 2012: $1,016,893Expenses 2012: $1,006,524Net Income 2012: $10,3692012Expenses 2013: $1,037,0262013Revenue 2014: $1,031,821Expenses 2014: $1,061,777Net Income 2014: -$29,9562014Revenue 2015: $1,028,557Expenses 2015: $1,095,286Net Income 2015: -$66,7292015Revenue 2016: $1,087,927Expenses 2016: $1,089,055Net Income 2016: -$1,1282016Revenue 2017: $1,071,373Expenses 2017: $1,031,093Net Income 2017: $40,2802017Revenue 2018: $1,186,429Expenses 2018: $1,106,679Net Income 2018: $79,7502018Revenue 2019: $1,047,169Expenses 2019: $1,147,744Net Income 2019: -$100,5752019Revenue 2020: $1,121,197Expenses 2020: $1,088,597Net Income 2020: $32,6002020Revenue 2021: $1,150,046Expenses 2021: $1,070,653Net Income 2021: $79,3932021Revenue 2022: $1,061,280Expenses 2022: $1,097,773Net Income 2022: -$36,4932022Revenue 2023: $1,174,966Expenses 2023: $1,104,801Net Income 2023: $70,1652023Revenue 2024: $1,174,163Expenses 2024: $1,217,127Net Income 2024: -$42,9642024

Highlighted filing

2014

Revenue$1,031,821
Expenses$1,061,777
Net Income-$29,956
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Mar 12, 2015
Return Version
2013v4.0
Gross Receipts
$1,031,821
Mission and Program Overview

Mission

To educate three and four years olds with a two or three day preschool program and to educate five year olds in a kindergarten program.

To educate three and four year olds with a two or three day preschool program and to educate five year olds in a kindergarten program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$304,585$248,703▼ $55,882
Loans From Officers Directors$168,873$133,698▼ $35,175
Cash and Non-Interest-Bearing Accounts$60,548$45,371▼ $15,177
Savings and Temporary Cash Investments$61,309$36,539▼ $24,770
Prepaid Expenses and Deferred Charges$15,000$15,000→ $0
Accounts Receivable$0--
Pledges and Grants Receivable-$0-
Total Assets$441,442$345,613▼ $95,829
Liabilities
Deferred Revenue$139,828$111,709▼ $28,119
Accounts Payable and Accrued Expenses$5,456$2,877▼ $2,579
Total Liabilities$314,157$248,284▼ $65,873
Net Assets / Fund Balance
Unrestricted Net Assets$127,285$97,329▼ $29,956
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$127,285$97,329▼ $29,956
Total Liabilities and Net Assets / Fund Balance$441,442$345,613▼ $95,829

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$21,156$81,158$0
Leasehold Improvements$227,547$350,136$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steffani WilkinsSecretaryFT$73,284$73,284$146,568
Jeff WilkinsPresident-$1,462$1,462$2,924

Board Members and Trustees

NameTitle
Clint TomlinsonVice President
Jerry IlsengDirector
Keith GamelDirector
Matt MaloneDirector
Michelle MaloneDirector
Stacie CollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$155
Program Service Revenue
$1,031,441
Investment Income
$225
Other Revenue
$0
All Other Contributions
$155
Change in Net Assets
$-29,956
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,044
Salaries, Compensation, and Employee Benefits$510,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$330,359$0$0$330,359
Occupancy$289,396$15,231$0$304,627
Other Employee Benefits$77,947$0$0$77,947
Depreciation Depletion$63,896$3,363$0$67,259
Current Officers, Directors, Trustees, and Key Employees$53,083$13,271$0$66,354
Office Expenses$52,900$2,782$0$55,682
Payroll Taxes$34,427$1,646$0$36,073
Insurance$19,374$1,020$0$20,394
Interest$9,100$0$0$9,100
Advertising$8,746$0$0$8,746
Travel$6,234$0$0$6,234
Fees for Services Accounting$4,949$261$0$5,210
All Other Expenses$4,852$0$0$4,852
Fees for Services Other$3,987$0$0$3,987
Conferences and Meetings$0$2,257$0$2,257
Other Expenses$1,110$0$0$1,110
Total Functional Expenses$1,019,394$42,383$0$1,061,777
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Jeff and Steffani WilkinsOfficers and Board membersrent for school buildingNo$225,430
Steffani WilkinsEmployee, Director, OfficerWages for being school directorNo$73,284
Alexandria WilkinsDaughter of Board Member and Employeewages for being school teacherNo$22,638
Philip Wilkinsson of board memberfacilities maintenanceNo$3,050
Jeff WilkinsEmployee, Officer, Directorwages for facilities maintenanceNo$1,462

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$168,873$133,698▼ $35,175
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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, Part VI, Section A, Line 2

The Wilkin's are married and the Malone's are married

Form 990, Part VI, Section B, Line 11B

The tax return is first reviewed by the Director of the school. The return is then disbursed to all Board Members for their review and approval before filing. The review and approval is documented by email and in the permanent records of the organization.

Form 990, Part VI, Section B, Line 12C

Directors, Officers, and Key employees are required to disclose interests that could give rise to conflict. In addition all large transactions are submitted to the Board and reviewed for compliance and any potential conflict.

Form 990, Part VI, Section B, Line 15

The Board reviews the Director's salary annually as part of the budgeting process. The amount is analyzed for comparability with prior years and reasonableness given the education requirements and tenure of the individual.

Form 990, Part VI, Section C, Line 19

All documents are available upon written request to the business address.

Filing and Contact Details

Filer

EIN
74-2917851
Phone
5122497529

Signing Officer

Name
Steffani Wilkins
Title
Secretary
Phone
5122497529
Signed
2015-03-12

Organization Details

Principal Officer
Steffani Wilkins
Formed
1999
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
4
Employees
51
Volunteers
150
Raw XML AppendixShowing 400 of 589 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/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0431294
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0304585
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0248703
IRS990/LandBldgEquipCostOrOtherBssAmt0679997
IRS990/LegalDomicileStateCd0TX
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0168873
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0133698
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Educating preschoolers and kindergarten students.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0127285
IRS990/NetAssetsOrFundBalancesEOYAmt097329
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015231
IRS990/OccupancyGrp/ProgramServicesAmt0289396
IRS990/OccupancyGrp/TotalAmt0304627
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02782
IRS990/OfficeExpensesGrp/ProgramServicesAmt052900
IRS990/OfficeExpensesGrp/TotalAmt055682
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt077947
IRS990/OtherEmployeeBenefitsGrp/TotalAmt077947
IRS990/OtherExpensesGrp/Desc0Vision and Hearing Tests
IRS990/OtherExpensesGrp/Desc1Property Taxes
IRS990/OtherExpensesGrp/Desc2Bank Charges
IRS990/OtherExpensesGrp/Desc3Volunteer Services
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12552
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt09870
IRS990/OtherExpensesGrp/ProgramServicesAmt148488
IRS990/OtherExpensesGrp/ProgramServicesAmt2676
IRS990/OtherExpensesGrp/ProgramServicesAmt31110
IRS990/OtherExpensesGrp/TotalAmt09870
IRS990/OtherExpensesGrp/TotalAmt151040
IRS990/OtherExpensesGrp/TotalAmt2676
IRS990/OtherExpensesGrp/TotalAmt31110
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0330359
IRS990/OtherSalariesAndWagesGrp/TotalAmt0330359
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01646
IRS990/PayrollTaxesGrp/ProgramServicesAmt034427
IRS990/PayrollTaxesGrp/TotalAmt036073
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015000
IRS990/PrincipalOfficerNm0Steffani Wilkins
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Educating 3, 4 and 5 year olds
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01031441
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01031441
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0350
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0348
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0544031
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01052853
IRS990/PYRevenuesLessExpensesAmt016525
IRS990/PYSalariesCompEmpBnftPaidAmt0492995
IRS990/PYTotalExpensesAmt01037026
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01053551
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-29956
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.05$0.11$1.17$1.22$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.01$0.15$1.17$1.10$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.10$0.08$1.06$1.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.15$0.12$1.15$1.07$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.27$0.04$1.12$1.09$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.17$0.01$1.05$1.15$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.07$0.11$1.19$1.11$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.15$0.03$1.07$1.03$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.20$0.03$1.09$1.09$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.20$0.03$1.03$1.10$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.25$0.10$1.03$1.06$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.31$0.13$1.04
2012Summary only. Only limited summary data is available for this year.$0.63$0.52$0.11$1.02$1.01$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.55$0.10$0.91