Civic Intelligence

First United Methodist Daycare Inc

EIN 84-1156893 • 501(c)3 • Fort Lupton, CO

Profile

DAYCARE SERVICES

138 Mckinley AveFort Lupton, CO 80621

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.03x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$40,710

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 25.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-21%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$73,774

Down $19,338 (-21%) from 2023

Liabilities

Up

$3,955

Up $1,575 (+66%) from 2023

Net Assets

Down

$69,819

Down $20,913 (-23%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin28th percentile

Revenue

Down

$157,931

Down $22,155 (-12%) from 2023

Expenses

Down

$178,844

Down $29,144 (-14%) from 2023

Net Income

Up

-$20,913

Up $6,989 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $89,128Liabilities 2011: $2,2262011Assets 2012: $86,142Liabilities 2012: $02012Assets 2013: $77,396Liabilities 2013: $2,0142013Assets 2014: $87,358Liabilities 2014: $1,2692014Assets 2015: $103,260Liabilities 2015: $5,743Net Assets 2015: $97,5172015Assets 2016: $102,501Liabilities 2016: $02016Assets 2017: $112,046Liabilities 2017: $1,468Net Assets 2017: $110,5782017Assets 2018: $107,707Liabilities 2018: $10,654Net Assets 2018: $97,0532018Assets 2019: $121,000Liabilities 2019: $6,213Net Assets 2019: $114,7872019Assets 2020: $118,800Liabilities 2020: $1,555Net Assets 2020: $117,2452020Assets 2021: $117,732Liabilities 2021: $2,073Net Assets 2021: $115,6592021Assets 2022: $123,005Liabilities 2022: $4,371Net Assets 2022: $118,6342022Assets 2023: $93,112Liabilities 2023: $2,380Net Assets 2023: $90,7322023Assets 2024: $73,774Liabilities 2024: $3,955Net Assets 2024: $69,8192024

Highlighted filing

2024

Assets$73,774
Liabilities$3,955
Net Assets$69,819
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $172,384Expenses 2011: $149,748Net Income 2011: $22,6362011Revenue 2012: $129,028Expenses 2012: $132,014Net Income 2012: -$2,9862012Revenue 2013: $104,789Expenses 2013: $113,386Net Income 2013: -$8,5972013Revenue 2014: $153,726Expenses 2014: $143,019Net Income 2014: $10,7072014Revenue 2015: $178,505Expenses 2015: $167,077Net Income 2015: $11,4282015Revenue 2016: $186,931Expenses 2016: $181,947Net Income 2016: $4,9842016Revenue 2017: $197,653Expenses 2017: $189,576Net Income 2017: $8,0772017Revenue 2018: $202,921Expenses 2018: $216,353Net Income 2018: -$13,4322018Revenue 2019: $233,318Expenses 2019: $215,620Net Income 2019: $17,6982019Revenue 2020: $188,113Expenses 2020: $185,798Net Income 2020: $2,3152020Revenue 2021: $155,843Expenses 2021: $157,429Net Income 2021: -$1,5862021Revenue 2022: $152,600Expenses 2022: $149,626Net Income 2022: $2,9742022Revenue 2023: $180,086Expenses 2023: $207,988Net Income 2023: -$27,9022023Revenue 2024: $157,931Expenses 2024: $178,844Net Income 2024: -$20,9132024

Highlighted filing

2024

Revenue$157,931
Expenses$178,844
Net Income-$20,913
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,774
Liabilities
$3,955
Net assets
$69,819
Revenue
$157,931
Expenses
$178,844
Net income
-$20,913
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.04$0.70$1.58$1.79$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.02$0.91$1.80$2.08$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.23$0.04$1.19$1.53$1.50$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.18$0.02$1.16$1.56$1.57$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.17$1.88$1.86$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.21$0.06$1.15$2.33$2.16$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.08$0.11$0.97$2.03$2.16$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.01$1.11$1.98$1.90$0.08
2016Summary only. Only limited summary data is available for this year.$1.03$0.00$1.87$1.82$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.06$0.98$1.79$1.67$0.11
2014Summary only. Only limited summary data is available for this year.$0.87$0.01$1.54$1.43$0.11
2013Summary only. Only limited summary data is available for this year.$0.77$0.02$1.05$1.13$0.09
2012Summary only. Only limited summary data is available for this year.$0.86$0.00$1.29$1.32$0.03
2011Summary only. Only limited summary data is available for this year.$0.89$0.02$1.72$1.50$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.2
Gross Receipts
$157,931
Mission and Program Overview

Mission

DAYCARE SERVICES

Program Services

DescriptionGrantsExpenses
FIRST UNITED METHODIST CHURCH DAY CARE INC ACHIEVED ITSPURPOSE IN THAT IT HAS PROVIDED FOR A GROWING NUMBER OFPARTICAPANTS DAY CARE SERVICES FOR SCHOOL AGE CHILDREN$0$0
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TAMMY LUJANManagerFT$40,710-$40,710
MARY ELLEN LEBLANCVP-$0--
JOYCE ACRESPres-$0--
VICKI CERETTOSec-$0--
CINDY HOODTreasurer-$0--
JESSE CHACONBoard-$0--
Filing and Contact Details

Filer

Filer Name
First United Methodist Daycare Inc
EIN
84-1156893
Phone
3038572359
Address
138 MCKINLEY AVE, FORT LUPTON, CO 80621

Signing Officer

Name
Tammy Lujan
Title
Manager
Phone
3038572359
Signed
2025-07-25

Preparer

Firm
Eugene S Reynolds CPA
Address
156 FIRST ST, FORT LUPTON, CO 80621
Preparer
Eugene S Reynolds CPA
Phone
3038572300
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“BOARD MEMBERS”

Pt VI, Line 15A

“BOARD REVIEWED ANNUAL”

Pt VI, Line 15B

“BOARD REVIEWED ANNUAL”

Form 990EZ, Part I, Line 16

“Depreciation 592.”

Form 990EZ, Part II, Line 26

“Payroll taxes 2233. 3808.”

Form 990EZ, Part II, Line 26

“BALANCE 147. 147.”

Raw XML Appendix180 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.

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IRS990EZ/OperateHospitalInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWED ANNUAL
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMMY LUJAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum03038572359
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-25
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ReturnHeader/Filer/EIN0841156893
ReturnHeader/Filer/PhoneNum03038572359
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080621
ReturnHeader/PreparerPersonGrp/PhoneNum03038572300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eugene S Reynolds CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-24T11:42:06-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits