Civic Intelligence

Lindsborg Child Development Center

990 • Fiscal year 2020 • EIN 81-2245684

Jan 01, 2020 to Dec 31, 2020 • Filed on May 05, 2021

Organization Profilechildcareforlindsborg.org
308 N Third StreetLindsborg, KS 67456

(785) 227-2059

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

98th percentile

89%

Higher net margin than 98% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

43rd percentile

$35,000

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

100th percentile

2000%

Faster asset growth than 100% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

99th percentile

586%

Faster revenue growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$1,677,226

Up $1,597,371 (+2000%) from 2019

Net Assets

Up

$1,640,106

Up $1,562,748 (+2020%) from 2019

Liabilities

Up

$37,120

Up $34,623 (+1387%) from 2019

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin98th percentile

Revenue

Up

$1,757,226

Up $1,501,095 (+586%) from 2019

Expenses

Down

$194,478

Down $54,210 (-22%) from 2019

Net Income

Up

$1,562,748

Up $1,555,305 (+20896%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth100th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2017: $39,504Liabilities 2017: $53,972Net Assets 2017: -$14,4682017Assets 2018: $14,319Liabilities 2018: $52,211Net Assets 2018: -$37,8922018Assets 2019: $79,855Liabilities 2019: $2,497Net Assets 2019: $77,3582019Assets 2020: $1,677,226Liabilities 2020: $37,120Net Assets 2020: $1,640,1062020Assets 2021: $4,732,020Liabilities 2021: $1,286,089Net Assets 2021: $3,445,9312021Assets 2022: $6,065,054Liabilities 2022: $2,250,000Net Assets 2022: $3,815,0542022Assets 2023: $5,709,761Liabilities 2023: $1,883,195Net Assets 2023: $3,826,5662023Assets 2024: $4,022,741Liabilities 2024: $1,883,195Net Assets 2024: $2,139,5462024

Highlighted filing

2020

Assets$1,677,226
Liabilities$37,120
Net Assets$1,640,106
Open 2020 Filing

Operations Trend

Revenue Growth99th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $229,309Expenses 2017: $243,777Net Income 2017: -$14,4682017Revenue 2018: $283,380Expenses 2018: $306,804Net Income 2018: -$23,4242018Revenue 2019: $256,131Expenses 2019: $248,688Net Income 2019: $7,4432019Revenue 2020: $1,757,226Expenses 2020: $194,478Net Income 2020: $1,562,7482020Revenue 2021: $2,046,488Expenses 2021: $237,860Net Income 2021: $1,808,6282021Revenue 2022: $1,385,268Expenses 2022: $565,002Net Income 2022: $820,2662022Revenue 2023: $646,641Expenses 2023: $758,559Net Income 2023: -$111,9182023Revenue 2024: $939,513Expenses 2024: $882,249Net Income 2024: $57,2642024

Highlighted filing

2020

Revenue$1,757,226
Expenses$194,478
Net Income$1,562,748
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 5, 2021
Return Version
2020v4.1
Gross Receipts
$1,757,226
Mission and Program Overview

Mission

To provide day care that enriches and supports intellectual and social development of infants and pre-school children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$1,401,612-
Savings and Temporary Cash Investments$22,666$147,690▲ $125,024
Land, Buildings, and Equipment, Net$54,121$110,768▲ $56,647
Cash and Non-Interest-Bearing Accounts$3,068$17,156▲ $14,088
Total Assets$79,855$1,677,226▲ $1,597,371
Liabilities
Mortgage Notes Payable Secured by Investment Property-$37,120-
Accounts Payable and Accrued Expenses$2,497--
Total Liabilities$2,497$37,120▲ $34,623
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,358$244,606▲ $167,248
Total Net Assets Fund Balance$77,358$1,640,106▲ $1,562,748
Total Liabilities and Net Assets / Fund Balance$79,855$1,677,226▲ $1,597,371

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$110,768$4,854$115,622
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020----$0
2019----$0
2018----$0
2017----$0
2016----$0
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sally JohnsonExecutive DirectorFT$35,000$35,000
Case ScrivenDirectorFT$30,000$30,000

Board Members and Trustees

NameTitle
Mike DreierPresident
Kelsey PfannenstielVice President
Alan EnglishBoard Member
Jennifer BurgardtBoard Member
Karna PetersonBoard Member
Lucas NeeceBoard Member
Rojean LoucksBoard Member
Susan JohnsonBoard Member
Susan SandboBoard Member
Joy JanisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,571,542
Program Service Revenue
$184,245
Investment Income
$202
Other Revenue
$1,237
All Other Contributions
$1,561,469
Change in Net Assets
$1,562,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,795
Other Expenses$47,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,094$17,365-$69,459
Current Officers, Directors, Trustees, and Key Employees$48,750$16,250-$65,000
Office Expenses$18,644$2,579-$21,223
Payroll Taxes$9,252$3,084-$12,336
Occupancy$12,006--$12,006
Fees for Services Accounting-$9,381-$9,381
Insurance$1,890--$1,890
Depreciation Depletion$1,475--$1,475
Fees for Services Other-$1,228-$1,228
Conferences and Meetings$480--$480
Total Functional Expenses$144,591$49,887$0$194,478

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
Yes
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
No
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, Part VI, Line 11B

“The board of directors and executive director are provided a draft copy of IRS Form 990 which is reviewed for accuracy prior to the board's approval to file the return.”

Form 990, Part VI, Line 15A

“The compensation of our top management personnel is set by the board of directors based on review of available funding and in consideration of the annual budget.”

Form 990, Part VI, Line 19

“Governing documents (such as Articles of Incorporation, By-laws, IRS Tax Determination Letter and IRS Form 990) are available for public inspection at our main office. Documents can be reviewed in person or through a written, mailed request.”

Filing and Contact Details

Filer

Filer Name
Sprout House Learning Center
EIN
81-2245684
Phone
7852272059
Address
308 N Third Street, Lindsborg, KS 67456

Signing Officer

Name
Mike Drier
Title
Board President
Phone
7852272059
Signed
2021-05-05

Organization Details

Formed
2016
Legal Domicile
Ks
Voting Board Members
9
Independent Board Members
9
Employees
17
Volunteers
10

Preparer

Firm
Kientz & Penick CPAs LLC
Address
4645 Sunflower Slope Dr, Manhattan, KS 66502
Preparer
Eric Kientz
Phone
7858177716
Supplemental Narrative

Financial Statement Notes

Part X, Line 2 - Statement Regarding Uncertain Tax Positions

“The Learning Center is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes as an organization described in IRC Section 501(c)(3). The Learning Center is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS on an annual basis. In addition, the Learning Center is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For 2020, the Learning Center has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns filed by the Learning Center are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years.”

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IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0184245
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0184245
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt034605
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0114
IRS990/PYOtherExpensesAmt053338
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0221412
IRS990/PYRevenuesLessExpensesAmt07443
IRS990/PYSalariesCompEmpBnftPaidAmt0195350
IRS990/PYTotalExpensesAmt0248688
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0256131
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01562748
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0185482
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022666
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0147690
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0110768
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04854
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0115622
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Learning Center is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes as an organization described in IRC Section 501(c)(3). The Learning Center is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS on an annual basis. In addition, the Learning Center is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For 2020, the Learning Center has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns filed by the Learning Center are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2 - Statement Regarding Uncertain Tax Positions
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board of directors and executive director are provided a draft copy of IRS Form 990 which is reviewed for accuracy prior to the board's approval to file the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The compensation of our top management personnel is set by the board of directors based on review of available funding and in consideration of the annual budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents (such as Articles of Incorporation, By-laws, IRS Tax Determination Letter and IRS Form 990) are available for public inspection at our main office. Documents can be reviewed in person or through a written, mailed request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,677,226
Liabilities
$37,120
Net assets
$1,640,106
Revenue
$1,757,226
Expenses
$194,478
Net income
$1,562,748
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$1.88$2.14$0.94$0.88$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.71$1.88$3.83$0.65$0.76$0.11
2022Detailed filing. Detailed filing data is available for this year.$6.07$2.25$3.82$1.39$0.57$0.82
2021Detailed filing. Detailed filing data is available for this year.$4.73$1.29$3.45$2.05$0.24$1.81
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.04$1.64$1.76$0.19$1.56
2019Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.26$0.25$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.05$0.04$0.28$0.31$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.05$0.01$0.23$0.24$0.01