Two Rivers Day Care Ctr FY2021 filing

Tax-deductible

Two Rivers, WI501(c)(3)EIN 23-7101108

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Day Care services

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $10K a year · 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$97K
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$820K
+9% vs prior year
Spent
$781K
To programs
96%
Net assets
$150K
By yearFY2020–FY2024
Revenue
$820K
FY2021▲ +9%
Revenue by fiscal year
FY2020$749K
FY2021$820K
FY2022$811K
FY2023$752K
FY2024$850K
Expenses
$781K
FY2021▲ +12%
Expenses by fiscal year
FY2020$698K
FY2021$781K
FY2022$797K
FY2023$813K
FY2024$843K
Net assets
$150K
FY2021▲ +35%
Net assets by fiscal year
FY2020$111K
FY2021$150K
FY2022$164K
FY2023$103K
FY2024$109K

From the FY2021 Form 990 · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $747K Management & general 4% · $33K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022
Julie Puestow$41,272$40,113$41,441

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Two Rivers Day Care Ctr is a nonprofit based in Two Rivers, WI.

Provided by the organization

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1 program service account for $747K of program spending, described in the organization's own filed words · FY2021.
01

Day care services for children.

$747Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$11

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$820K
Ln 12
Fees for servicesLn 2g$577K
Gifts and grantsLn 1h$243K
Investment incomeLn 3$143
Money outPt IX
$781K
Ln 25
Programscol B$747K
Managementcol C$33K
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$67K
Total assetsLn 16$247K
LiabilitiesLn 26$97K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$243K
Government grantsLn 1e$243K
Fees for servicesLn 2g$577K
Investment incomeLn 3$143
Gains on assetsLn 7−$902
Total revenueLn 12$820K
Assets in detailPt X, end of year
CashLn 1$62K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$67K
Land, buildings, equipmentLn 10c$180K
Total assetsLn 16$247K
LiabilitiesLn 26$97K
Net assetsLn 32$150K
OperationsPt I, VI
EmployeesI 537
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$33K$67K
Land, buildings, equipmentLn 10c$193K$180K
Total assetsLn 16$226K$247K
LiabilitiesLn 26$115K$97K
Net assetsLn 32$111K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$40K$10K$30K
Other salaries and wagesLn 7$512K$512K
Payroll taxesLn 10$42K$39K$3K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$78K$78K
OccupancyLn 16$14K$14K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$16K$16K
Other expenses (24a–d)Ln 24$59K$59K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$781K$747K$33K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $850K$843K$7K$109K 990 PDF
FY2023 $752K$813K−$61K$103K 990 PDF
FY2022 $811K$797K$14K$164K 990 PDF
FY2021 Viewing $820K$781K$39K$150K 990 PDF
FY2020 $749K$698K$52K$111K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $819,974 across 6 lines filed
VIII-1e Government grants$243,486
VIII-1h Total contributions, gifts and grants$243,486
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $577,247$577,247
VIII-3 Investment incomeExcluded from tax $143$143
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$902−$902
VIII-12 Total revenueRelated to mission $577,247 · Unrelated business $0 · Excluded from tax −$759$819,974
Part IX · Statement of functional expenses $780,659 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $10,069 · Management $30,207$40,276
IX-7 Other salaries and wagesPrograms $512,357$512,357
IX-10 Payroll taxesPrograms $38,565 · Management $3,081$41,646
IX-12 Advertising and promotionPrograms $1,910$1,910
IX-13 Office expensesPrograms $77,631$77,631
IX-16 OccupancyPrograms $14,041$14,041
IX-17 TravelPrograms $2,063$2,063
IX-19 Conferences, conventions and meetingsPrograms $1,495$1,495
IX-20 InterestPrograms $4,056$4,056
IX-22 Depreciation, depletion and amortizationPrograms $16,260$16,260
IX-24 Other expenses (24a–d)Programs $59,332$59,332
IX-24e All other expensesPrograms $9,592$9,592
IX-25 Total functional expensesPrograms $747,371 · Management $33,288 · Fundraising $0$780,659
Part X · Balance sheet $247,401 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $28,294$62,390
X-2 Savings and temporary cash investmentsStart of year $4,544$4,683
X-10c Land, buildings and equipment, netStart of year $193,495$180,328
X-16 Total assetsStart of year $226,333$247,401
X-17 Accounts payable and accrued expensesStart of year $4,842$6,539
X-26 Total liabilitiesStart of year $115,366$97,119
X-27 Net assets without donor restrictionsStart of year $110,967$150,282
X-32 Total net assets or fund balancesStart of year $110,967$150,282
X-33 Total liabilities and net assetsStart of year $226,333$247,401
Part XI · Reconciliation of net assets $150,282 net assets at year end
XI-1 Total revenue$819,974
XI-2 Total expenses$780,659
XI-3 Revenue less expenses$39,315
XI-4 Net assets at start of year$110,967
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$150,282

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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