To operate a child care center and provide educational services to children.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$48K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
2 of 5
filings with a surplus
Average surplus $8K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$48K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$579K
111% of total assets
Concern: liabilities are 111% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$561K
Spent
$428K
To programs
91%
Net assets
−$59K
By yearFY2020–FY2024
Revenue
$561K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$561K
FY2021$449K
FY2022$410K
FY2023$448K
FY2024$532K
Expenses
$428K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$428K
FY2021$433K
FY2022$422K
FY2023$512K
FY2024$564K
Net assets
−$59K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$59K
FY2021−$44K
FY2022−$56K
FY2023−$119K
FY2024−$151K

From the FY2020 Form 990 · see the original

Give Claim
You’re viewing the FY2020 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 Jul 2016.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $391K Management & general 9% · $37K

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

5 people listed on the 990; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation
Lnm Center Director
$47,952Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Briana Miller’s $65K as Center Director is at the 55th percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Briana Miller$65,295$3,462———
Michelle Gauerke————$47,952
Michelle Gauerke -Lnm———$38,324—
Sara Palowski - Lnm——$37,393$6,534—
Stephanie Collins -Lnm—$24,203$10,038——
Vickie Piepkorn$11,906————

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates a child care center and offers educational services for children.

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Provided by the organization

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1 program · $391K · in their own filed words · FY2020
01

Our Focus

positive environment, physical activity and healthy lifestyle, child's well-being, learning and development through a holistic approach, safe and caring environment, open communication with frequent parent contact, collaboration and teamwork.* The Creative Curriculum for preschool is based on five fundamental principles: 1) Positive…

$391Kprogram expense

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 · FY2024
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$561K
Ln 12
Fees for servicesLn 2g$392K
Gifts and grantsLn 1h$169K
Money outPt IX
$428K
Ln 25
Programscol B$391K
Managementcol C$37K
Owns and owesPt X
−$59K
net assets · Ln 32
Cash and savingsLn 1–2$61K
Total assetsLn 16$520K
LiabilitiesLn 26$579K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$169K
Government grantsLn 1e$12K
Fees for servicesLn 2g$392K
Total revenueLn 12$561K
Assets in detailPt X, end of year
CashLn 1$61K
Cash and savings togetherLn 1–2$61K
Land, buildings, equipmentLn 10c$76K
Total assetsLn 16$520K
LiabilitiesLn 26$579K
Net assetsLn 32−$59K
OperationsPt I, VI
EmployeesI 521
VolunteersI 64
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$18K$61K
Land, buildings, equipmentLn 10c$90K$76K
Total assetsLn 16$409K$520K
LiabilitiesLn 26$601K$579K
Net assetsLn 32−$192K−$59K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$25K$25K
Other salaries and wagesLn 7$216K$216K
Pension plan contributionsLn 8$2K$2K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$18K$17K$2K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$55$55
Office expensesLn 13$6K$6K
Information technologyLn 14$2K$2K
OccupancyLn 16$58K$58K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$40K$40K
Total functional expensesLn 25$428K$391K$37K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $532K$564K−$32K−$151K 990 PDF
FY2023 $448K$512K−$64K−$119K 990 PDF
FY2022 $410K$422K−$12K−$56K 990 PDF
FY2021 $449K$433K$16K−$44K 990 PDF
FY2020 Viewing $561K$428K$133K−$59K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $560,929 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,392$168,550
I-9 Program service revenuePrior year $393,026$392,379
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $406,418$560,929
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $298,003$288,046
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $153,287$139,762
I-18 Total expensesPrior year $451,290$427,808
I-19 Revenue less expensesPrior year −$44,872$133,121
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $560,929 across 5 lines filed
Lines not itemized here account for $5,730 of total revenue; see the IRS return.
VIII-1e Government grants$12,045
VIII-1f All other contributions, gifts and grants$156,505
VIII-1h Total contributions, gifts and grants$168,550
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $386,649$386,649
VIII-12 Total revenueRelated to mission $392,379 · Unrelated business $0 · Excluded from tax $0$560,929
Part IX · Statement of functional expenses $427,808 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $25,122 · Management $25,122$50,244
IX-7 Other salaries and wagesPrograms $215,570$215,570
IX-8 Pension plan contributionsPrograms $1,798$1,798
IX-9 Other employee benefitsPrograms $2,089$2,089
IX-10 Payroll taxesPrograms $16,511 · Management $1,834$18,345
IX-11b Legal feesManagement $1,800$1,800
IX-11c Accounting feesManagement $8,501$8,501
IX-11g Other fees for servicesPrograms $4,496$4,496
IX-12 Advertising and promotionPrograms $55$55
IX-13 Office expensesPrograms $6,310$6,310
IX-14 Information technologyPrograms $1,761$1,761
IX-16 OccupancyPrograms $58,455$58,455
IX-20 InterestPrograms $1,481$1,481
IX-22 Depreciation, depletion and amortizationPrograms $13,812$13,812
IX-23 InsurancePrograms $2,730$2,730
IX-24 Other expenses (24a–d)Programs $40,361$40,361
IX-25 Total functional expensesPrograms $390,551 · Management $37,257 · Fundraising $0$427,808
Part X · Balance sheet $519,654 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $17,640$61,212
X-4 Accounts receivableStart of year $1,986$560
X-9 Prepaid expenses and deferred chargesStart of year $299,419$382,151
X-10c Land, buildings and equipment, netStart of year $89,543$75,731
X-16 Total assetsStart of year $408,588$519,654
X-17 Accounts payable and accrued expensesStart of year $14,503$9,210
X-19 Deferred revenueStart of year $10,976$0
X-26 Total liabilitiesStart of year $600,964$578,909
X-27 Net assets without donor restrictionsStart of year −$192,376−$59,255
X-32 Total net assets or fund balancesStart of year −$192,376−$59,255
X-33 Total liabilities and net assetsStart of year $408,588$519,654
Part XI · Reconciliation of net assets −$59,255 net assets at year end
XI-1 Total revenue$560,929
XI-2 Total expenses$427,808
XI-3 Revenue less expenses$133,121
XI-4 Net assets at start of year−$192,376
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$59,255

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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