Civic Intelligence

Hazel Park Learning Center

990 • Fiscal year 2021 • EIN 81-4816371

Jan 01, 2021 to Dec 31, 2021 • Filed on May 03, 2022

Organization Profilehazelparklearningcenter.org
1831 East Minnehaha AveSaint Paul, MN 55119

(651) 354-1730

Siviq Scores

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

Liabilities / Assets

88th percentile

0.42x

Higher debt load relative to assets than 88% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

28th percentile

-5.3%

Higher net margin than 28% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

46th percentile

2.9%

Faster asset growth than 46% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

37th percentile

-12%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$142,900

Up $3,999 (+2.9%) from 2020

Net Assets

Up

$82,760

Up $17,786 (+27%) from 2020

Liabilities

Down

$60,140

Down $13,787 (-19%) from 2020

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin28th percentile

Revenue

Down

$194,840

Down $25,765 (-12%) from 2020

Expenses

Up

$205,096

Up $9,369 (+4.8%) from 2020

Net Income

Down

-$10,256

Down $35,134 (-141%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$150K$100K$50K$0Assets 2017: $70,258Liabilities 2017: $76,0442017Assets 2018: $84,624Liabilities 2018: $68,346Net Assets 2018: $16,2782018Assets 2019: $68,078Liabilities 2019: $55,288Net Assets 2019: $12,7902019Assets 2020: $138,901Liabilities 2020: $73,927Net Assets 2020: $64,9742020Assets 2021: $142,900Liabilities 2021: $60,140Net Assets 2021: $82,7602021Assets 2022: $125,041Liabilities 2022: $52,661Net Assets 2022: $72,3802022

Highlighted filing

2021

Assets$142,900
Liabilities$60,140
Net Assets$82,760
Open 2021 Filing

Operations Trend

Revenue Growth37th percentile

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

$300K$200K$100K$0-$100KRevenue 2017: $64,355Expenses 2017: $70,141Net Income 2017: -$5,7862017Revenue 2018: $228,426Expenses 2018: $202,054Net Income 2018: $26,3722018Revenue 2019: $218,431Expenses 2019: $219,716Net Income 2019: -$1,2852019Revenue 2020: $220,605Expenses 2020: $195,727Net Income 2020: $24,8782020Revenue 2021: $194,840Expenses 2021: $205,096Net Income 2021: -$10,2562021Revenue 2022: $195,515Expenses 2022: $205,981Net Income 2022: -$10,4662022

Highlighted filing

2021

Revenue$194,840
Expenses$205,096
Net Income-$10,256
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 3, 2022
Return Version
2021v4.1
Gross Receipts
$194,840
Mission and Program Overview

Mission

Is to provide chidren and families with quality and affordable pre-school and child care in the east saint paul community. The organization' single purpose is to provide child care to age groups from infant through pre-school meeting and exceeding the requirements of the minnesota department of human services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$65,389$79,990▲ $14,601
Accounts Receivable$13,967$7,763▼ $6,204
Land, Buildings, and Equipment, Net-$6,799-
Cash and Non-Interest-Bearing Accounts$9,350$2,486▼ $6,864
Total Assets$138,901$142,900▲ $3,999
Other Assets Total$50,195$45,862▼ $4,333
Liabilities
Mortgage Notes Payable Secured by Investment Property$64,155$51,822▼ $12,333
Accounts Payable and Accrued Expenses$4,772$7,318▲ $2,546
Unsecured Notes Loans Payable$5,000$1,000▼ $4,000
Total Liabilities$73,927$60,140▼ $13,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,974$82,760▲ $17,786
Total Net Assets Fund Balance$64,974$82,760▲ $17,786
Total Liabilities and Net Assets / Fund Balance$138,901$142,900▲ $3,999

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,799$252-
Other Assets Org$45,862--
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Susan WalkerPresident
Jen CarlsonDirector
Hazel Park Congregational UccTrustee
Jean VerbySecretary
Missy FrigaardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,076
Program Service Revenue
$118,668
Investment Income
$96
Other Revenue
$0
All Other Contributions
$5,180
Change in Net Assets
$-10,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$151,001
Other Expenses$54,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,455$44,725$0$138,180
Occupancy$22,349$1,682$0$24,031
Payroll Taxes$8,580$4,241$0$12,821
Office Expenses$8,079$1,239$0$9,318
Depreciation Depletion$0$4,585$0$4,585
Insurance$2,175$2,176$0$4,351
Fees for Services Legal$1,200$1,200$0$2,400
Interest$0$2,203$0$2,203
Other Expenses$925$0$0$925
Fees for Services Accounting$0$915$0$915
Advertising$420$0$0$420
Total Functional Expenses$142,130$62,966$0$205,096
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
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Hazel Park Learning Center
EIN
81-4816371
Phone
6513541730
Address
1831 EAST MINNEHAHA AVE, SAINT PAUL, MN 55119

Signing Officer

Name
Susan Walker
Title
President
Phone
6513541730
Signed
2022-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Walker
Formed
2016
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
6

Preparer

Firm
Mlt Accounting Services
Address
PO BOX 428, WARROAD, MN 56763
Preparer
Brandi Rauser
Phone
2183869465
Supplemental Narrative

Additional Explanations

Pt III, Line 2

“In 2019, hazel park learning center obtained a 2-star parent aware rating. Initial investment in staff development preparation for this began in late 2018 and continues to this day. By the end of 2019 hazel park learning center has achieved a 4-star parent aware rating.”

Pt X

“Amortization was not taken in previous years for the purchase of goodwill. Adjustment was made to bookvalue of goodwill purchased 08/27/2017 to reflect accumulated amorization. Net assets were changed to reflect amorization expense of $6139 that is allowable and not reflected in the previous years return.”

Pt XI

“2019 previous years returns adjustment made to the opening balance equity to accurately record the payments accrued but not paid. 2020 as well as paycheck protection program forgiven loan first draw $31,300 minus traced misappropriated funds linked to former employee.2021 payroll liabilities overstated”

Other

“Board members: susan walker, 7573 ojibway park court, woodbury, mn, 55125 started 10/01/2020; jen carlson, 1765 flandrau street, saint paul, mn 55109 started 02/17/2020; jean verby, 1735 annika avenue north, lake elmo, mn 55042 started 01/01/2021; missy frigaard,179 mcknight road north #211, saint paul, mn 55119 started 01/02/2021.”

Pt VI, Line 11B

“Board members have reviewed the bookwork and will receive a copy of the completed 990”

Pt VI, Line 7A

“Church board allowed to approve board members add to the school's board, but chooses not to exercise this option.”

Raw XML AppendixShowing 400 of 467 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04772
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07318
IRS990/AccountsReceivableGrp/BOYAmt013967
IRS990/AccountsReceivableGrp/EOYAmt07763
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0IS TO PROVIDE CHIDREN AND FAMILIES WITH QUALITY AND AFFORDABLE PRE-SCHOOL AND CHILD CARE IN THE EAST SAINT PAUL COMMUNITY. THE ORGANIZATION' SINGLE PURPOSE IS TO PROVIDE CHILD CARE TO AGE GROUPS FROM INFANT THROUGH PRE-SCHOOL MEETING AND EXCEEDING THE REQUIREMENTS OF THE MINNESOTA DEPARTMENT OF HUMAN SERVICES
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt0420
IRS990/AdvertisingGrp/TotalAmt0420
IRS990/AllOtherContributionsAmt05180
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HAZEL PARK LEARNING CENTER
IRS990/BooksInCareOfDetail/PhoneNum06513541730
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01831 MINNEHAHA AVE EAST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAINT PAUL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055119
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt09350
IRS990/CashNonInterestBearingGrp/EOYAmt02486
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt076076
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt096
IRS990/CYOtherExpensesAmt054095
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0118668
IRS990/CYRevenuesLessExpensesAmt0-10256
IRS990/CYSalariesCompEmpBnftPaidAmt0151001
IRS990/CYTotalExpensesAmt0205096
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0194840
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04585
IRS990/DepreciationDepletionGrp/ProgramServicesAmt00
IRS990/DepreciationDepletionGrp/TotalAmt04585
IRS990/Desc0AFTER ACQUISITION OF AN EXISTING BUSINESS IN LATE 2017, FOCUS WAS SHIFTED TO IMPORVING SERVICES BY RETAINING AND DEVELOPING EXISTING STAFF. SINCE THAT TIME, NUMEROUS STEPS HAVE BEEN TAKEN TO CORRECT SALARY INEQUITIES, IMPROVE VACATION BENEFITS, ADD TUITION REIMBURSEMENT BENEFITS, AND ADOPT A 6-YEAR PLAN TO ENSURE THAT EMPLOYEE COMPENSATION MEEDS OR EXCEEDS THE REQUIREMENTS OF THE CITY OF SAINT PAUL ORDINANCE MANDATING A $15.00 MINIMUM WAGE. THIS YEAR WE: 1) CONTINUED THE PRACTICE OF PROVIDING A 2-DAY VACATION BONUS EFFECTIVE jANUARY 1ST FOR ALL FULL-TIME EMPLOYEES WITH 1 YEAR OF SERVICE. ALL OF OUR FULL-TIME EMPLOYEES QUALIFIED. 2) RESPONDED TO THE GOVERNOR'S PLEA TO STAY OPEN THROUGHOUT THE COVID-19 PANDEMIC TO PROVIDE CHILDCARE SERVICES TO ESSENTIAL WORKERS AND MAINTAIN FULL EMPLOYMENT. 3) OBTAINED A PPP LOAN AND EIDL ADVANCE TO ENSURE CONTINUITY OF BOTH SERVICES AND EMPLOYMENT THROUGHOUT THE COVIC PANDEMIC. 4) CONTINUED ADHERENCE TO OUR 6-YEAR PLAN TO UPGRADE STAFF SALARIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0127108
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0915
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt0915
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01200
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01200
IRS990/FeesForServicesLegalGrp/TotalAmt02400
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt06.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt28.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm1JEAN VERBY
IRS990/Form990PartVIISectionAGrp/PersonNm2MISSY FRIGAARD
IRS990/Form990PartVIISectionAGrp/PersonNm3JEN CARLSON
IRS990/Form990PartVIISectionAGrp/PersonNm4HAZEL PARK CONGREGATIONAL UCC
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt070896
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0194840
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02176
IRS990/InsuranceGrp/ProgramServicesAmt02175
IRS990/InsuranceGrp/TotalAmt04351
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt02203
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt02203
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt096
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0252
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06799
IRS990/LandBldgEquipCostOrOtherBssAmt07051
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0IS TO PROVIDE CHIDREN AND FAMILIES WITH QUALITY AND AFFORDABLE PRE-SCHOOL AND CHILD CARE IN THE EAST SAINT PAUL COMMUNITY. THE ORGANIZATION' SINGLE PURPOSE IS TO PROVIDE CHILD CARE TO AGE GROUPS FROM INFANT THROUGH PRE-SCHOOL MEETING AND EXCEEDING THE REQUIREMENTS OF THE MINNESOTA DEPARTMENT OF HUMAN SERVICES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt064155
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt051822
IRS990/NetAssetsOrFundBalancesBOYAmt064974
IRS990/NetAssetsOrFundBalancesEOYAmt082760
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt064974
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt082760
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01682
IRS990/OccupancyGrp/ProgramServicesAmt022349
IRS990/OccupancyGrp/TotalAmt024031
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01239
IRS990/OfficeExpensesGrp/ProgramServicesAmt08079
IRS990/OfficeExpensesGrp/TotalAmt09318
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt050195
IRS990/OtherAssetsTotalGrp/EOYAmt045862
IRS990/OtherChangesInNetAssetsAmt0736
IRS990/OtherExpensesGrp/Desc0BANK/MERCHANT FEES & BAD DEBT
IRS990/OtherExpensesGrp/Desc1CONTRACT SERVICES-NURSE VISITS
IRS990/OtherExpensesGrp/Desc2REGISTRATION/LICENSING FEES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt03148
IRS990/OtherExpensesGrp/ProgramServicesAmt11430
IRS990/OtherExpensesGrp/ProgramServicesAmt2369
IRS990/OtherExpensesGrp/ProgramServicesAmt3925
IRS990/OtherExpensesGrp/TotalAmt03148
IRS990/OtherExpensesGrp/TotalAmt11430
IRS990/OtherExpensesGrp/TotalAmt2369
IRS990/OtherExpensesGrp/TotalAmt3925
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044725
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt093455
IRS990/OtherSalariesAndWagesGrp/TotalAmt0138180
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04241
IRS990/PayrollTaxesGrp/ProgramServicesAmt08580
IRS990/PayrollTaxesGrp/TotalAmt012821
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SUSAN WALKER
IRS990/PriorPeriodAdjustmentsAmt027306
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0616000
IRS990/ProgramServiceRevenueGrp/BusinessCd1616000
IRS990/ProgramServiceRevenueGrp/BusinessCd2616000
IRS990/ProgramServiceRevenueGrp/BusinessCd3616000
IRS990/ProgramServiceRevenueGrp/BusinessCd4616000
IRS990/ProgramServiceRevenueGrp/Desc0INFANT TUITION
IRS990/ProgramServiceRevenueGrp/Desc1PRE-SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc2TODDLER TUITION
IRS990/ProgramServiceRevenueGrp/Desc3YOUNG TODDLER TUITION
IRS990/ProgramServiceRevenueGrp/Desc4ENROLLMENT/COPAY/LATE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt048044
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134695
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41960
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0FAMILIES AND CHILDREN: DURING 2020, HPLC WORKED ON IMPROVEMENT OF THE LEVEL OF SERVICES AND EDUCATION PROVIDED TO CHILDREN AND MAINTAINING CONTINUITY OF CARE PROVIDED TO EVERY CHILD/FAMILY WHO NEEDED OUR SERVICES ON ANY GIVEN DAY. TO IMPROVE EDUCATION, THE CENTER AND ITS STAFF COMPLETED REQUIREMENTS TO EARN A PARENT AWARE 4-STAR RATING. THE ATTAINMENT OF THIS RATING ASSURES FAMILIES, AS WELL AS EDUCATION FUNDING AND LICENSING AGENCIES, THAT HPLC PROVIDES QUALITY SERVICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt013402
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05180
IRS990/ProgSrvcAccomActy3Grp/Desc0ALTERNATIVE FUNDING: DURING, AND BECAUSE OF, THE COVID-19 PANDEMIC, THE MANAGEMENT AND BOARD OF DIRECOTRS OF HPLC HAD TO TRANSITION FROM A BUSINESS LARGELY FINANCED VIA TUITION REVENUE TO ONE HEAVILY SUBSIDIZED BY NON-TUITION REVENUE. THIS REQUIRED THE CENTER TO REACH OUT TO FEDERAL, STATE AND COMMUNITY RESOURCES TO: 1) ENSURE THAT INFORMATION ABOUT OUR OPEN STATUS AND CAPACITY TO ACCEPT CHILDREN WAS COMMUNICATED THROUGH THE DEPARTMENT OF HUMAN SERVICES; AND 2) ACCESS NON-TUITION REVENUE SOURCES AVAILABLE TO CHILDCARE THROUGH FEDERAL LEGISLATION, STATE ACTION AND COMMUNITY INVOLVEMENT. THIS ENHANCED OUTWARD FOCUS TOOK THE FORM OF RESEARCHING AND APPLYING FOR GRANT INCOME; PARTICIPATION IN COMMUNITY FAMILY-FOCUSED EVENTS; AND NETWORKING THROUGH COMMUNITY ORGANIZATIONS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01620
IRS990/ProgSrvcAccomActy3Grp/GrantAmt070896
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt094668
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt046
IRS990/PYOtherExpensesAmt047253
IRS990/PYProgramServiceRevenueAmt0125891
IRS990/PYRevenuesLessExpensesAmt024878
IRS990/PYSalariesCompEmpBnftPaidAmt0148474
IRS990/PYTotalExpensesAmt0195727
IRS990/PYTotalRevenueAmt0220605
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-10256
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0118668
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065389
IRS990/SavingsAndTempCashInvstGrp/EOYAmt079990
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt02865
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01174
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0316
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt05575
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt09930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt076076
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt094668
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07331
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04892
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06008
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0188975
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt096
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt096
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0118668
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0125891
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0211100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0223534
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt058347
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0737540
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt096
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98920
IRS990ScheduleA/PublicSupportTotal509Amt0916585
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt02865
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01174
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0316
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt05575
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt09930
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0194744
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0220559
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0218431
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0228426
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt064355
IRS990ScheduleA/Total509Grp/TotalAmt0926515
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0926611
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06799
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0252
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt07051
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt045862
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SUNSHINE MONTESSORI & CHILDCARE WAS PURCHASED ON 8/25/2017 THE PURCHASE DID NO INCLUDE ANY REAL PROP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06799
IRS990ScheduleD/TotalBookValueOtherAssetsAmt045862
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN 2019, HAZEL PARK LEARNING CENTER OBTAINED A 2-STAR PARENT AWARE RATING. INITIAL INVESTMENT IN STAFF DEVELOPMENT PREPARATION FOR THIS BEGAN IN LATE 2018 AND CONTINUES TO THIS DAY. BY THE END OF 2019 HAZEL PARK LEARNING CENTER HAS ACHIEVED A 4-STAR PARENT AWARE RATING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMORTIZATION WAS NOT TAKEN IN PREVIOUS YEARS FOR THE PURCHASE OF GOODWILL. ADJUSTMENT WAS MADE TO BOOKVALUE OF GOODWILL PURCHASED 08/27/2017 TO REFLECT ACCUMULATED AMORIZATION. NET ASSETS WERE CHANGED TO REFLECT AMORIZATION EXPENSE OF $6139 THAT IS ALLOWABLE AND NOT REFLECTED IN THE PREVIOUS YEARS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22019 PREVIOUS YEARS RETURNS ADJUSTMENT MADE TO THE OPENING BALANCE EQUITY TO ACCURATELY RECORD THE PAYMENTS ACCRUED BUT NOT PAID. 2020 AS WELL AS PAYCHECK PROTECTION PROGRAM FORGIVEN LOAN FIRST DRAW $31,300 MINUS TRACED MISAPPROPRIATED FUNDS LINKED TO FORMER EMPLOYEE.2021 PAYROLL LIABILITIES OVERSTATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS: SUSAN WALKER, 7573 OJIBWAY PARK COURT, WOODBURY, MN, 55125 STARTED 10/01/2020; JEN CARLSON, 1765 FLANDRAU STREET, SAINT PAUL, MN 55109 STARTED 02/17/2020; JEAN VERBY, 1735 ANNIKA AVENUE NORTH, LAKE ELMO, MN 55042 STARTED 01/01/2021; MISSY FRIGAARD,179 MCKNIGHT ROAD NORTH #211, SAINT PAUL, MN 55119 STARTED 01/02/2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS HAVE REVIEWED THE BOOKWORK AND WILL RECEIVE A COPY OF THE COMPLETED 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHURCH BOARD ALLOWED TO APPROVE BOARD MEMBERS ADD TO THE SCHOOL'S BOARD, BUT CHOOSES NOT TO EXERCISE THIS OPTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt X
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 7a
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HAZEL PARK CONGREGATIONAL UNITED CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0410832887
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01831 MINNEHAHA AVE EAST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAINT PAUL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055119
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0true
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0138901
IRS990/TotalAssetsEOYAmt0142900
IRS990/TotalAssetsGrp/BOYAmt0138901
IRS990/TotalAssetsGrp/EOYAmt0142900
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt076076
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062966
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0142130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205096

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$142,900
Liabilities
$60,140
Net assets
$82,760
Revenue
$194,840
Expenses
$205,096
Net income
-$10,256
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$1.25$0.53$0.72$1.96$2.06$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.60$0.83$1.95$2.05$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.74$0.65$2.21$1.96$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.55$0.13$2.18$2.20$0.01
2018Summary only. Only limited summary data is available for this year.$0.85$0.68$0.16$2.28$2.02$0.26
2017Summary only. Only limited summary data is available for this year.$0.70$0.76$0.64$0.70$0.06