Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 84-1149964 • 501(c)3 • Steamboat Springs, CO
Profile
Provide preschool & childcare services
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$1,226,231
Up $150,493 (+14%) from 2023
Liabilities
Down$877,980
Down $149,760 (-15%) from 2023
Net Assets
Up$348,251
Up $300,253 (+626%) from 2023
Revenue
Up$2,189,848
Up $652,238 (+42%) from 2023
Expenses
Up$1,889,595
Up $177,166 (+10%) from 2023
Net Income
Up$300,253
Up $475,072 (+272%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide daycare and preschool programs
Provide preschool & childcare services.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,035,767 | $1,000,815 | ▼ $34,952 |
| Savings and Temporary Cash Investments | $30,720 | $189,730 | ▲ $159,010 |
| Cash and Non-Interest-Bearing Accounts | $-8,778 | $30,829 | ▲ $39,607 |
| Accounts Receivable | $18,029 | $0 | ▼ $18,029 |
| Prepaid Expenses and Deferred Charges | - | $4,857 | - |
| Total Assets | $1,075,738 | $1,226,231 | ▲ $150,493 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $892,168 | $850,448 | ▼ $41,720 |
| Deferred Revenue | $76,809 | $0 | ▼ $76,809 |
| Accounts Payable and Accrued Expenses | $58,763 | $27,532 | ▼ $31,231 |
| Total Liabilities | $1,027,740 | $877,980 | ▼ $149,760 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $47,998 | $348,251 | ▲ $300,253 |
| Total Net Assets Fund Balance | $47,998 | $348,251 | ▲ $300,253 |
| Total Liabilities and Net Assets / Fund Balance | $1,075,738 | $1,226,231 | ▲ $150,493 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $646,416 | $557,640 | $1,204,056 |
| Land | $300,615 | - | $300,615 |
| Other Land Buildings | $26,253 | $146,393 | $172,646 |
| Leasehold Improvements | $27,531 | $96,463 | $123,994 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kim Martin | Executive Director | FT | $99,430 | $99,430 |
| Name | Title |
|---|---|
| Kate Carlton | President |
| Eric Vlosky | Director |
| George Romberg | Director |
| Michael Finn | Director |
| Kindra Merrill | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,136,075 |
| Grants and Similar Amounts Paid | $428,355 |
| Other Expenses | $325,165 |
| Total Fundraising Expense | $58,056 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $851,529 | $45,395 | $12,586 | $909,510 |
| Grants to Domestic Individuals | $428,355 | - | - | $428,355 |
| Current Officers, Directors, Trustees, and Key Employees | $14,915 | $54,687 | $29,828 | $99,430 |
| Payroll Taxes | $75,071 | $8,671 | $3,675 | $87,417 |
| Other Employee Benefits | $34,108 | $3,940 | $1,670 | $39,718 |
| Interest | $35,209 | $2,227 | $960 | $38,396 |
| Depreciation Depletion | $32,052 | $2,027 | $874 | $34,953 |
| Fees for Services Accounting | - | $27,616 | - | $27,616 |
| Insurance | $22,099 | $1,398 | $602 | $24,099 |
| Other Expenses | $18,708 | $1,283 | $554 | $18,708 |
| All Other Expenses | $14,301 | $87 | $97 | $14,485 |
| Occupancy | $10,763 | $681 | $293 | $11,737 |
| Office Expenses | $9,958 | $630 | $271 | $10,859 |
| Fees for Services Other | $900 | $831 | $5,668 | $7,399 |
| Fees for Services Legal | - | $7,037 | - | $7,037 |
| Total Functional Expenses | $1,672,759 | $158,780 | $58,056 | $1,889,595 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Board of directors reviews and approves prior to filing.”
“The executive director salary is based on performance. The annual evaluation is done by the board of directors.”
“UPON REQUEST.”
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/ActivityOrMissionDesc | 0 | PROVIDE PRESCHOOL & CHILDCARE SERVICES. |
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| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 97 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 87 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14301 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14485 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 30829 |
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| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 14915 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 99430 |
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| IRS990/CYTotalExpensesAmt | 0 | 1889595 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 58056 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2189848 |
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| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2027 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 32052 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 34953 |
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| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27616 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 7037 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 7399 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 371404 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 253846 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 313239 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 455728 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1879480 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 3386 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1320 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 733 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 157 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 5666 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1691344 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1162158 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1052333 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1182694 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 772649 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 5861178 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 3386 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1320 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 733 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 70 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 157 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 5666 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00070 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00040 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99930 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99960 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7740658 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2176607 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1533562 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1306179 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1495933 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1228377 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 7740658 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2179993 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1534882 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1306912 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1496003 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1228534 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 7746324 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 646416 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 557640 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1204056 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 300615 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 300615 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 27531 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 96463 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 123994 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 26253 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 146393 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 172646 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1000815 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 428355 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 41 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOARD OF DIRECTORS REVIEWS AND APPROVES PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE EXECUTIVE DIRECTOR SALARY IS BASED ON PERFORMANCE. THE ANNUAL EVALUATION IS DONE BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1075738 |
| IRS990/TotalAssetsEOYAmt | 0 | 1226231 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1075738 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1226231 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 485263 |
| IRS990/TotalEmployeeCnt | 0 | 31 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 58056 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 158780 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1672759 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1889595 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1027740 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 877980 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1027740 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 877980 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 47998 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 348251 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1672759 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1691344 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 99430 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 3386 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1701199 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2189848 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 30 |
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