Civic Intelligence

Cougar Cub Daycare Inc.

990EZ • Fiscal year 2018 • EIN 81-3808892

Jan 01, 2018 to Dec 31, 2018 • Filed on Mar 06, 2019

P O Box 353 107 West BresslerBird City, KS 67731-0353

(785) 734-2556

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

92nd percentile

51%

Higher net margin than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

87th percentile

64%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

97th percentile

283%

Faster revenue growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$9,662

Up $3,754 (+64%) from 2017

Net Assets

Up

$8,557

Up $65,212 (+115%) from 2017

Liabilities

Down

$1,105

Down $61,458 (-98%) from 2017

Revenue

Up

$128,810

Up $95,209 (+283%) from 2017

Expenses

Up

$63,598

Up $1,604 (+2.6%) from 2017

Net Income

Up

$65,212

Up $93,605 (+330%) from 2017

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2017: $5,908Liabilities 2017: $62,563Net Assets 2017: -$56,6552017Assets 2018: $9,662Liabilities 2018: $1,105Net Assets 2018: $8,5572018Assets 2019: $14,938Liabilities 2019: $976Net Assets 2019: $13,9622019Assets 2020: $9,022Liabilities 2020: $1,206Net Assets 2020: $7,8162020Assets 2021: $18,452Liabilities 2021: $1,718Net Assets 2021: $16,7342021Assets 2022: $24,944Liabilities 2022: $2,259Net Assets 2022: $22,6852022Assets 2023: $16,731Liabilities 2023: $2,244Net Assets 2023: $14,4872023Assets 2024: $144,059Liabilities 2024: $1,712Net Assets 2024: $142,3472024

Highlighted filing

2018

Assets$9,662
Liabilities$1,105
Net Assets$8,557

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $33,601Expenses 2017: $61,994Net Income 2017: -$28,3932017Revenue 2018: $128,810Expenses 2018: $63,598Net Income 2018: $65,2122018Revenue 2019: $68,825Expenses 2019: $63,420Net Income 2019: $5,4052019Revenue 2020: $64,497Expenses 2020: $70,642Net Income 2020: -$6,1452020Revenue 2021: $96,995Expenses 2021: $88,077Net Income 2021: $8,9182021Revenue 2022: $108,219Expenses 2022: $102,268Net Income 2022: $5,9512022Revenue 2023: $98,593Expenses 2023: $107,215Net Income 2023: -$8,6222023Revenue 2024: $241,290Expenses 2024: $113,430Net Income 2024: $127,8602024

Highlighted filing

2018

Revenue$128,810
Expenses$63,598
Net Income$65,212
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Mar 6, 2019
Return Version
2018v3.1
Gross Receipts
$128,810
Mission and Program Overview

Mission

The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.

Program Services

DescriptionGrantsExpenses
THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY.$99,500$162,759
THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARCI SCHIELDSTreasurer-$0--
MEREDITH ERNZENDirector-$0--
REBECCA ANTHOLZDirector-$0--
SHARON HENDRICKSSecretary-$0--
KATHERINE CONLEYPresident-$0--
TERYN CARMICHAELDirector-$0--
Filing and Contact Details

Filer

Filer Name
Cougar Cub Daycare Inc
EIN
81-3808892
Phone
7857342556
Address
P O BOX 353 107 WEST BRESSLER, BIRD CITY, KS 67731-0353

Signing Officer

Name
Darci Schields
Title
Treasurer
Phone
7857342556
Signed
2019-03-06
Discuss with paid preparer
Yes

Preparer

Firm
Laurie a Leonard CPA
Address
PO BOX 39 204 N BIRD AVE, BIRD CITY, KS 67731-0039
Preparer
Laurie a Leonard
Phone
7857342505
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Food reimbursements-sunshine 4,068 total 4,068

Form 990-ez, Part I, Line 16

Expenses training/classes/tb 566 interest expense 1,307 insurance-liab/d&o 1,610 non-investment depreciation 339 total 3,822

Form 990-ez, Part II, Line 24

Nvb playground equipment 0 5,810 less accumulated depreciation 0 339 total 0 5,471

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 794 0 unsecured notes and loans payable 61,769 0 federal w/h payable 0 221 fica tax payable 0 579 state w/h payable 0 305

Form 990-ez, Part III

The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.

Form 990-ez, Part III, Line 28

The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.

Form 990-ez, Part III, Line 31

The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.

Form 990-ez, Part V, Line 34

Amended bylaws of cougar cub daycare inc 12-04-18 changed section 3.3.2. To read as follows: except with regard to the current director being filled by the bird city century ii development foundation (bccii) director or bccii staff, after two (2) consecutive terms of serving as a member of the board of directors, such person must take at least one full year away from serving as a member of the board, during which she or he may not be a member of the board of directors of the corporation. Amended bylaws of cougar cub daycare inc 12-04-18 changed section 3.3.3. To read as follows: the bccii director or staff person shall hold the position of a member of the board of directors until she/he shall resign from that position. Their term shall not be limited, and may not be removed as a director, except by the unanimous finding by all of the other members of the board of directors that: (i) she/he has materially breached their duty of loyalty owed to the corporation, (ii) she/he has materially breached any other fiduciary duty owed by her/him to the corporation, or (iii) she/he has committed any other act or omission not in good faith that constitutes intentional misconduct or a knowing violation of the law that materially and adversely impacts her/his ability or her/his effectiveness to serve as a member of the board of directors or the reputation of the corporation.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOOD REIMBURSEMENTS-SUNSHINE 4,068 TOTAL 4,068
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES TRAINING/CLASSES/TB 566 INTEREST EXPENSE 1,307 INSURANCE-LIAB/D&O 1,610 NON-INVESTMENT DEPRECIATION 339 TOTAL 3,822
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 794 0 UNSECURED NOTES AND LOANS PAYABLE 61,769 0 FEDERAL W/H PAYABLE 0 221 FICA TAX PAYABLE 0 579 STATE W/H PAYABLE 0 305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AMENDED BYLAWS OF COUGAR CUB DAYCARE INC 12-04-18 CHANGED SECTION 3.3.2. TO READ AS FOLLOWS: EXCEPT WITH REGARD TO THE CURRENT DIRECTOR BEING FILLED BY THE BIRD CITY CENTURY II DEVELOPMENT FOUNDATION (BCCII) DIRECTOR OR BCCII STAFF, AFTER TWO (2) CONSECUTIVE TERMS OF SERVING AS A MEMBER OF THE BOARD OF DIRECTORS, SUCH PERSON MUST TAKE AT LEAST ONE FULL YEAR AWAY FROM SERVING AS A MEMBER OF THE BOARD, DURING WHICH SHE OR HE MAY NOT BE A MEMBER OF THE BOARD OF DIRECTORS OF THE CORPORATION. AMENDED BYLAWS OF COUGAR CUB DAYCARE INC 12-04-18 CHANGED SECTION 3.3.3. TO READ AS FOLLOWS: THE BCCII DIRECTOR OR STAFF PERSON SHALL HOLD THE POSITION OF A MEMBER OF THE BOARD OF DIRECTORS UNTIL SHE/HE SHALL RESIGN FROM THAT POSITION. THEIR TERM SHALL NOT BE LIMITED, AND MAY NOT BE REMOVED AS A DIRECTOR, EXCEPT BY THE UNANIMOUS FINDING BY ALL OF THE OTHER MEMBERS OF THE BOARD OF DIRECTORS THAT: (I) SHE/HE HAS MATERIALLY BREACHED THEIR DUTY OF LOYALTY OWED TO THE CORPORATION, (II) SHE/HE HAS MATERIALLY BREACHED ANY OTHER FIDUCIARY DUTY OWED BY HER/HIM TO THE CORPORATION, OR (III) SHE/HE HAS COMMITTED ANY OTHER ACT OR OMISSION NOT IN GOOD FAITH THAT CONSTITUTES INTENTIONAL MISCONDUCT OR A KNOWING VIOLATION OF THE LAW THAT MATERIALLY AND ADVERSELY IMPACTS HER/HIS ABILITY OR HER/HIS EFFECTIVENESS TO SERVE AS A MEMBER OF THE BOARD OF DIRECTORS OR THE REPUTATION OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990-EZ, PART V, LINE 34
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ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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