Civic Intelligence

Sumner Daycare & Learning Center Inc.

EIN 87-2803740 • 501(c)3 • Sumner, IA

Pub. 78 Eligible

Profile

Provide children daycare. The organization serviced between 27 full time and 48 part-time children.

PO Box 301Sumner, IA 50674

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.23x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

95th percentile

75%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

290%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

138%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$2,333,622

Up $1,734,619 (+290%) from 2023

Liabilities

Up

$400,000

Up $400,000 from 2023

Net Assets

Up

$1,933,622

Up $1,334,619 (+223%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin95th percentile

Revenue

Up

$1,772,686

Up $1,026,326 (+138%) from 2023

Expenses

Up

$438,067

Up $159,976 (+58%) from 2023

Net Income

Up

$1,334,619

Up $866,350 (+185%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$3.0M$2.0M$1.0M$0Assets 2022: $130,734Liabilities 2022: $0Net Assets 2022: $130,7342022Assets 2023: $599,003Liabilities 2023: $0Net Assets 2023: $599,0032023Assets 2024: $2,333,622Liabilities 2024: $400,000Net Assets 2024: $1,933,6222024

Highlighted filing

2024

Assets$2,333,622
Liabilities$400,000
Net Assets$1,933,622
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$2.0M$1.5M$1.0M$500K$0Revenue 2022: $186,855Expenses 2022: $56,121Net Income 2022: $130,7342022Revenue 2023: $746,360Expenses 2023: $278,091Net Income 2023: $468,2692023Revenue 2024: $1,772,686Expenses 2024: $438,067Net Income 2024: $1,334,6192024

Highlighted filing

2024

Revenue$1,772,686
Expenses$438,067
Net Income$1,334,619
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,333,622
Liabilities
$400,000
Net assets
$1,933,622
Revenue
$1,772,686
Expenses
$438,067
Net income
$1,334,619
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.33$0.40$1.93$1.77$0.44$1.33
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.75$0.28$0.47
2022Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.19$0.06$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,773,067
Mission and Program Overview

Mission

Provide children daycare. The organization service a total of 87 children. 56 of which are full time and 31 part-time.

Provide children daycare. The organization serviced between 27 full time and 48 part-time children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$94,776$2,196,681▲ $2,101,905
Savings and Temporary Cash Investments$410,675$114,975▼ $295,700
Cash and Non-Interest-Bearing Accounts$5,238$21,966▲ $16,728
Total Assets$599,003$2,333,622▲ $1,734,619
Other Assets Total$88,314--
Liabilities
Unsecured Notes Loans Payable-$400,000-
Total Liabilities$0$400,000▲ $400,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$599,003$1,933,622▲ $1,334,619
Total Net Assets Fund Balance$599,003$1,933,622▲ $1,334,619
Total Liabilities and Net Assets / Fund Balance$599,003$2,333,622▲ $1,734,619

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,092,716$11,239$2,103,955
Equipment$91,465$9,157$100,622
Land$12,500-$12,500
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Stephanie DuhrkopfPresident
Kayla HothDirector
Taylor ReinkingDirector
Madelon ReedSecretary
Kristy OberbroecklingTreasurer
Brittany ReedVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,382,673
Program Service Revenue
$370,386
Investment Income
$0
Other Revenue
$19,627
All Other Contributions
$690,348
Change in Net Assets
$1,334,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,520
Other Expenses$111,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$192,519$39,715-$232,234
Payroll Taxes$60,035$3,038-$63,073
Other Employee Benefits$31,213--$31,213
Fees for Services Other$22,193--$22,193
Depreciation Depletion$14,550--$14,550
Insurance$11,951--$11,951
Interest$8,231--$8,231
Other Expenses$2,588$1,645-$1,645
Occupancy$1,250--$1,250
Fees for Services Accounting$500--$500
All Other Expenses-$344-$344
Office Expenses$112--$112
Total Functional Expenses$393,325$44,742$0$438,067
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,008
Fundraising Direct Expenses$381
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$20,008$20,008$381$19,627
Total Events$20,008$20,008$381$19,627
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
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is reviewed by board members prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Sumner Daycare & Learning Center
EIN
87-2803740
Phone
5635785222
Address
PO BOX 301, SUMNER, IA 50674

Signing Officer

Name
Stephanie Duhrkopf
Title
President
Phone
5635785222
Signed
2025-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Duhrkopf
Voting Board Members
6
Independent Board Members
6
Employees
33
Volunteers
27

Preparer

Firm
Hacker Nelson & Co Pc
Address
15 EAST MAIN STREET, NEW HAMPTON, IA 50659
Preparer
Steve Samec
Phone
6413942245
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“N/A”

Raw XML Appendix356 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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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0599003
IRS990/TotalAssetsEOYAmt02333622
IRS990/TotalAssetsGrp/BOYAmt0599003
IRS990/TotalAssetsGrp/EOYAmt02333622
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01382673
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044742
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0393325
IRS990/TotalFunctionalExpensesGrp/TotalAmt0438067
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0400000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0400000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0599003
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01933622
IRS990/TotalProgramServiceExpensesAmt0393325
IRS990/TotalProgramServiceRevenueAmt0370386
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0370386
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01772686
IRS990/TotalVolunteersCnt027
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0599003
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02333622
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0400000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0601 W 5TH STREET
IRS990/USAddress/CityNm0SUMNER
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050674
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE DUHRKOPF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05635785222
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMNER DAYCARE & LEARNING CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SUMN
ReturnHeader/Filer/EIN0872803740
ReturnHeader/Filer/PhoneNum05635785222
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 301
ReturnHeader/Filer/USAddress/CityNm0SUMNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050674
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421040336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HACKER NELSON & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015 EAST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW HAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050659
ReturnHeader/PreparerPersonGrp/PhoneNum06413942245
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE SAMEC
ReturnHeader/ReturnTs02025-06-16T16:30:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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