Civic Intelligence

Marion Daycare and Learning Center

990 • Fiscal year 2015 • EIN 83-0230441

Jun 01, 2014 to May 31, 2015 • Filed on Jun 20, 2015

Organization ProfileWWW.MARIONDAYCAREANDLEARNINGCENTER.COM
710 Marion StreetSheridan, WY 82801

(307) 672-0785

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$53,431

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

4.1%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$467,559

Up $70,286 (+18%) from 2014

Net Assets

Up

$466,609

Up $81,954 (+21%) from 2014

Liabilities

Down

$950

Down $11,668 (-92%) from 2014

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin75th percentile

Revenue

Up

$443,969

Up $17,361 (+4.1%) from 2014

Expenses

Up

$362,015

Up $40,747 (+13%) from 2014

Net Income

Down

$81,954

Down $23,386 (-22%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$600K$400K$200K$0Assets 2010: $221,242Liabilities 2010: $2,650Net Assets 2010: $218,5922010Assets 2011: $233,150Liabilities 2011: $4,222Net Assets 2011: $228,9282011Assets 2012: $239,147Liabilities 2012: $5,035Net Assets 2012: $234,1122012Assets 2014: $397,273Liabilities 2014: $12,618Net Assets 2014: $384,6552014Assets 2015: $467,559Liabilities 2015: $950Net Assets 2015: $466,6092015Assets 2016: $468,108Liabilities 2016: $1,117Net Assets 2016: $466,9912016Assets 2018: $491,934Liabilities 2018: $858Net Assets 2018: $491,0762018Assets 2019: $474,163Liabilities 2019: $3,705Net Assets 2019: $470,4582019Assets 2021: $478,468Liabilities 2021: $4,100Net Assets 2021: $474,3682021Assets 2022: $431,909Liabilities 2022: $4,098Net Assets 2022: $427,8112022Assets 2023: $400,323Liabilities 2023: $1,001Net Assets 2023: $399,3222023Assets 2025: $383,370Liabilities 2025: $17,907Net Assets 2025: $365,4632025

Highlighted filing

2015

Assets$467,559
Liabilities$950
Net Assets$466,609
Open 2015 Filing

Operations Trend

Revenue Growth55th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $284,257Expenses 2010: $255,055Net Income 2010: $29,2022010Expenses 2011: $272,9372011Expenses 2012: $350,0792012Revenue 2014: $426,608Expenses 2014: $321,268Net Income 2014: $105,3402014Revenue 2015: $443,969Expenses 2015: $362,015Net Income 2015: $81,9542015Revenue 2016: $375,063Expenses 2016: $371,431Net Income 2016: $3,6322016Revenue 2018: $391,568Expenses 2018: $371,965Net Income 2018: $19,6032018Revenue 2019: $428,296Expenses 2019: $447,417Net Income 2019: -$19,1212019Revenue 2021: $487,345Expenses 2021: $418,970Net Income 2021: $68,3752021Revenue 2022: $470,395Expenses 2022: $505,110Net Income 2022: -$34,7152022Revenue 2023: $492,597Expenses 2023: $517,943Net Income 2023: -$25,3462023Revenue 2025: $492,326Expenses 2025: $527,311Net Income 2025: -$34,9852025

Highlighted filing

2015

Revenue$443,969
Expenses$362,015
Net Income$81,954
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Jun 20, 2015
Return Version
2014v5.0
Gross Receipts
$443,969
Mission and Program Overview

Mission

To deliver quality childcare and early childhood education in a family oriented setting

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$273,765$294,890▲ $21,125
Land, Buildings, and Equipment, Net$113,507$162,895▲ $49,388
Cash and Non-Interest-Bearing Accounts$10,001$9,774▼ $227
Total Assets$397,273$467,559▲ $70,286
Liabilities
Other Liabilities$12,618$950▼ $11,668
Total Liabilities$12,618$950▼ $11,668
Net Assets / Fund Balance
Unrestricted Net Assets$384,655$466,609▲ $81,954
Total Net Assets Fund Balance$384,655$466,609▲ $81,954
Total Liabilities and Net Assets / Fund Balance$397,273$467,559▲ $70,286

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$79,675$58,162$137,837
Leasehold Improvements$65,226$69,694$134,920
Buildings$7,602$40,679$48,281
Other Land Buildings$392$16,943$17,335
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kay D BrownExecutive DiFT$53,431$53,431

Board Members and Trustees

NameTitle
Matt JonesChairman
Jeff BarronVice Chairma
Christine SpielmanDirector
Lyndsey HarrisDirector
Mike FordyceDirector
Tara KeepDirector
Carolyn SchrothSecretary
Bobbie BeardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,680
Program Service Revenue
$354,661
Investment Income
$3,628
Other Revenue
$0
All Other Contributions
$5,680
Change in Net Assets
$81,954
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$263,808
Other Expenses$98,207
Total Fundraising Expense$8,955
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$180,097--$180,097
Current Officers, Directors, Trustees, and Key Employees$24,044$21,372$8,015$53,431
Payroll Taxes$23,727$2,191$821$26,739
Depreciation Depletion$21,780--$21,780
Office Expenses$16,168$2,256$119$18,543
All Other Expenses$6,093$5,795-$11,888
Fees for Services Accounting-$6,600-$6,600
Insurance$6,123--$6,123
Other Expenses$3,941$4,577-$3,941
Other Employee Benefits$3,541--$3,541
Advertising$401$267-$668
Total Functional Expenses$307,850$45,210$8,955$362,015
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$950
Deferred Insurance Proceeds-
Rounding-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

“Changes to the bylaws require approval by the board and all of the adults with children enrolled in the facility.”

Form 990, Page 6, Part VI, Line 11B

“The tax return is reviewed with the board prior to it being filed with the internal revenue service.”

Form 990, Page 6, Part VI, Line 15A

“The compensation of the executive director is evaluated by the governing board based on meeting job requirements, comparable compensation in the area, and the ability of the organization to make a change in compensation.”

Form 990, Page 6, Part VI, Line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Marion Daycare and Learning Center
EIN
83-0230441
Address
710 MARION STREET, SHERIDAN, WY 82801

Signing Officer

Name
Bobbie Beard
Title
Treasurer
Signed
2015-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Same as C Above
Formed
1976
Legal Domicile
Wy
Voting Board Members
8
Independent Board Members
8
Employees
17
Volunteers
10

Preparer

Firm
Harker Mellinger Cpas LLC
Address
PO BOX H, SHERIDAN, WY 82801-0618
Preparer
Alicia Cox CPA
Phone
3076720785
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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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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/ExplanationTxt0THERE IS NOT A SOLICITATION PROGRAM, INSTEAD DURING THE REGISTRATION PERIOD, THE PARENT'S RECEIVE A PACKET THAT STATES THE FOLLOWING: "ALL CHILDREN ARE WELCOME TO ATTEND REGARDLESS OF RACE, RELIGION, COLOR, SEX, NATIONAL ORIGIN, OR HANDICAPPING CONDITION".
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1MARION DAYCARE AND LEARNING CENTER RECEIVES FINANCIAL AID AND ASSISTANCE FROM THE DEPARTMENT OF FAMILY SERVICES TO HELP SUPPORT THEIR FOOD PROGRAM, AS WELL AS, OFFSET THE COST OF CHILD CARE FOR LOW INCOME FAMILIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHANGES TO THE BYLAWS REQUIRE APPROVAL BY THE BOARD AND ALL OF THE ADULTS WITH CHILDREN ENROLLED IN THE FACILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS REVIEWED WITH THE BOARD PRIOR TO IT BEING FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS EVALUATED BY THE GOVERNING BOARD BASED ON MEETING JOB REQUIREMENTS, COMPARABLE COMPENSATION IN THE AREA, AND THE ABILITY OF THE ORGANIZATION TO MAKE A CHANGE IN COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0397273
IRS990/TotalAssetsEOYAmt0467559
IRS990/TotalAssetsGrp/BOYAmt0397273
IRS990/TotalAssetsGrp/EOYAmt0467559
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085680
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08955
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0307850
IRS990/TotalFunctionalExpensesGrp/TotalAmt0362015
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012618
IRS990/TotalLiabilitiesEOYAmt0950
IRS990/TotalLiabilitiesGrp/BOYAmt012618
IRS990/TotalLiabilitiesGrp/EOYAmt0950
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0384655
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0466609
IRS990/TotalProgramServiceExpensesAmt0307850
IRS990/TotalProgramServiceRevenueAmt0354661
IRS990/TotalReportableCompFromOrgAmt053431
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0358289
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0443969
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0397273
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0467559
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0384655
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0466609
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BOBBIE BEARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARION DAYCARE AND LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0MARI
ReturnHeader/Filer/EIN0830230441
ReturnHeader/Filer/USAddress/AddressLine1Txt0710 MARION STREET
ReturnHeader/Filer/USAddress/CityNm0SHERIDAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830276355
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARKER MELLINGER CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX H
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHERIDAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0828010618
ReturnHeader/PreparerPersonGrp/PhoneNum03076720785
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA COX CPA
ReturnHeader/ReturnTs02015-07-09T10:47:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$467,559
Liabilities
$950
Net assets
$466,609
Revenue
$443,969
Expenses
$362,015
Net income
$81,954
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.18$3.65$4.92$5.27$0.35
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.01$3.99$4.93$5.18$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$0.04$4.28$4.70$5.05$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.78$0.04$4.74$4.87$4.19$0.68
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$0.04$4.70$4.28$4.47$0.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.92$0.01$4.91$3.92$3.72$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.68$0.01$4.67$3.75$3.71$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.68$0.01$4.67$4.44$3.62$0.82
2014Detailed filing. Detailed filing data is available for this year.$3.97$0.13$3.85$4.27$3.21$1.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.05$2.34$3.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.04$2.29$2.73
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.03$2.19$2.84$2.55$0.29