Civic Intelligence

Early Learning New Hampshire

990 • Fiscal year 2016 • EIN 02-0517109

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 05, 2017

2 Delta DriveConcord, NH 03301

(603) 226-7900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.10x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

18%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$67,059

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

95th percentile

95%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

88th percentile

48%

Faster revenue growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$422,840

Up $206,533 (+95%) from 2015

Net Assets

Up

$382,500

Up $185,698 (+94%) from 2015

Liabilities

Up

$40,340

Up $20,835 (+107%) from 2015

Revenue

Up

$1,019,324

Up $331,286 (+48%) from 2015

Expenses

Up

$833,628

Up $109,256 (+15%) from 2015

Net Income

Up

$185,696

Up $222,030 (+611%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2010: $266,678Liabilities 2010: $33,042Net Assets 2010: $233,6362010Assets 2011: $662,787Liabilities 2011: $562,170Net Assets 2011: $100,6172011Assets 2012: $436,151Liabilities 2012: $392,699Net Assets 2012: $43,4522012Assets 2013: $144,742Liabilities 2013: $16,502Net Assets 2013: $128,2402013Assets 2014: $240,384Liabilities 2014: $7,248Net Assets 2014: $233,1362014Assets 2015: $216,307Liabilities 2015: $19,505Net Assets 2015: $196,8022015Assets 2016: $422,840Liabilities 2016: $40,340Net Assets 2016: $382,5002016Assets 2017: $176,520Liabilities 2017: $33,191Net Assets 2017: $143,3292017Assets 2018: $210,487Liabilities 2018: $19,252Net Assets 2018: $191,2352018Assets 2019: $353,440Liabilities 2019: $49,034Net Assets 2019: $304,4062019Assets 2020: $424,086Liabilities 2020: $84,807Net Assets 2020: $339,2792020Assets 2021: $469,567Liabilities 2021: $71,139Net Assets 2021: $398,4282021Assets 2022: $381,623Liabilities 2022: $64,327Net Assets 2022: $317,2962022Assets 2023: $180,799Liabilities 2023: $264,163Net Assets 2023: -$83,3642023Assets 2024: $118,384Liabilities 2024: $539,294Net Assets 2024: -$420,9102024

Highlighted filing

2016

Assets$422,840
Liabilities$40,340
Net Assets$382,500

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $324,6302010Expenses 2011: $448,6742011Expenses 2012: $477,3212012Revenue 2013: $868,358Expenses 2013: $783,570Net Income 2013: $84,7882013Revenue 2014: $757,070Expenses 2014: $652,174Net Income 2014: $104,8962014Revenue 2015: $688,038Expenses 2015: $724,372Net Income 2015: -$36,3342015Revenue 2016: $1,019,324Expenses 2016: $833,628Net Income 2016: $185,6962016Revenue 2017: $911,375Expenses 2017: $1,150,547Net Income 2017: -$239,1722017Revenue 2018: $741,730Expenses 2018: $693,822Net Income 2018: $47,9082018Revenue 2019: $1,531,891Expenses 2019: $1,418,720Net Income 2019: $113,1712019Revenue 2020: $929,263Expenses 2020: $894,390Net Income 2020: $34,8732020Revenue 2021: $571,573Expenses 2021: $539,981Net Income 2021: $31,5922021Revenue 2022: $423,995Expenses 2022: $506,739Net Income 2022: -$82,7442022Revenue 2023: $108,970Expenses 2023: $510,130Net Income 2023: -$401,1602023Revenue 2024: $126,742Expenses 2024: $464,429Net Income 2024: -$337,6872024

Highlighted filing

2016

Revenue$1,019,324
Expenses$833,628
Net Income$185,696
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 5, 2017
Return Version
2016v3.0
Gross Receipts
$1,019,324
Mission and Program Overview

Mission

The furthering of quality, affordable child care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,838$204,293▲ $200,455
Accounts Receivable$175,087$112,470▼ $62,617
Savings and Temporary Cash Investments$30,060$95,067▲ $65,007
Prepaid Expenses and Deferred Charges$5,912$8,567▲ $2,655
Land, Buildings, and Equipment, Net$1,410$2,443▲ $1,033
Total Assets$216,307$422,840▲ $206,533
Liabilities
Accounts Payable and Accrued Expenses$16,808$37,684▲ $20,876
Mortgage Notes Payable Secured by Investment Property-$1,817-
Deferred Revenue$1,818$835▼ $983
Other Liabilities$879$4▼ $875
Total Liabilities$19,505$40,340▲ $20,835
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$286,739-
Unrestricted Net Assets$196,802$95,761▼ $101,041
Total Net Assets Fund Balance$196,802$382,500▲ $185,698
Total Liabilities and Net Assets / Fund Balance$216,307$422,840▲ $206,533

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,443$22,604-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jackie CowellExecutive DirectorFT$67,059$67,059

Board Members and Trustees

NameTitle
Scott SpradlingPresident
Kathy Bogle ShieldsVice President
Carolyn BenthienDirector
George CushingDirector
Jack LightfootDirector
Katharine EneguessDirector
Mary Jane WallnerDirector
Neal ScottDirector
Ryan MurdoughDirector
Tom RaffioDirector
Carol MichaelSecretary
Nannu NobisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$963,313
Program Service Revenue
$37,352
Investment Income
$8
Other Revenue
$18,651
All Other Contributions
$421,228
Change in Net Assets
$185,696

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,019,324
Total Revenue per Audited Statements
$1,019,324
Total Revenue per Form 990
$1,019,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$518,926
Salaries, Compensation, and Employee Benefits$314,702
Total Fundraising Expense$21,803
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$181,677$35,152$5,247$222,076
Fees for Services Other$83,990$345$0$84,335
Current Officers, Directors, Trustees, and Key Employees$11,790$45,211$10,058$67,059
Conferences and Meetings$50,446$569$5,000$56,015
Occupancy$0$36,884$0$36,884
Payroll Taxes$17,885$3,641$1,203$22,729
Fees for Services Accounting$3,500$14,790$0$18,290
Office Expenses$7,990$994$11$8,995
Other Expenses$5,308$290$0$5,598
Insurance$0$4,992$0$4,992
All Other Expenses$540$3,210$0$3,750
Other Employee Benefits$1,532$1,022$284$2,838
Depreciation Depletion$0$1,262$0$1,262
Advertising$0$535$0$535
Total Functional Expenses$662,280$149,545$21,803$833,628

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$833,628
Total Expenses per Audited Statements$833,628
Total Expenses per Form 990$833,628
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$4
Deposit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Early Learning New Hampshire
EIN
02-0517109
Phone
6032267900
Address
2 Delta Drive, Concord, NH 03301

Signing Officer

Name
Jackie Cowell
Title
Executive Director
Phone
6032267900
Signed
2017-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Cowell
Formed
2003
Legal Domicile
Nh
Voting Board Members
12
Independent Board Members
11
Employees
7
Volunteers
0

Preparer

Firm
Mclarney & Company
Address
6 COURTHOUSE LN UNIT 15, CHELMSFORD, MA 01824-1727
Preparer
Brian Mclarney Mba Cpapfs
Phone
6032244990
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the Executive Director and the board of directors

Pt VI, Line 8B

Contemporaneous notes are taken during Board Meetings

Form 990, Part IX, Line 24E

Telephone 3600. 540. 3060. 0.

Form 990, Part IX, Line 24E

State Fees 150. 0. 150. 0.

Raw XML AppendixShowing 400 of 503 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/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt036884
IRS990/OfficeExpensesGrp/FundraisingAmt011
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0994
IRS990/OfficeExpensesGrp/ProgramServicesAmt07990
IRS990/OfficeExpensesGrp/TotalAmt08995
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0284
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01022
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01532
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02838
IRS990/OtherExpensesGrp/Desc0Program Expenses
IRS990/OtherExpensesGrp/Desc1Public Engagement
IRS990/OtherExpensesGrp/Desc2Postage
IRS990/OtherExpensesGrp/Desc3Printing
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1535
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2113
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3290
IRS990/OtherExpensesGrp/ProgramServicesAmt0297622
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt35308
IRS990/OtherExpensesGrp/TotalAmt0297622
IRS990/OtherExpensesGrp/TotalAmt1535
IRS990/OtherExpensesGrp/TotalAmt2113
IRS990/OtherExpensesGrp/TotalAmt35598
IRS990/OtherLiabilitiesGrp/BOYAmt0879
IRS990/OtherLiabilitiesGrp/EOYAmt04
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01203
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03641
IRS990/PayrollTaxesGrp/ProgramServicesAmt017885
IRS990/PayrollTaxesGrp/TotalAmt022729
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05912
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08567
IRS990/PrincipalOfficerNm0JACKIE COWELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC POLICY IS A PROJECT DESIGNED TO EDUCATE, INFORM, AND OBTAIN ASSISTANCE FROM LEADERS IN THE BUSINESS COMMUNITY AND IN GOVERNMENT LEVEL POSITIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt048719
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02499
IRS990/ProgSrvcAccomActy3Grp/Desc0SPARK NH IS A PROGRAM TO DEVELOP A STATEWIDE STRATEGIC PLAN FOR EARLY CHILDHOOD EDUCATION IN NH.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0418970
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0326088
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0628914
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019
IRS990/PYOtherExpensesAmt0397371
IRS990/PYOtherRevenueAmt018997
IRS990/PYProgramServiceRevenueAmt040108
IRS990/PYRevenuesLessExpensesAmt0-36334
IRS990/PYSalariesCompEmpBnftPaidAmt0327001
IRS990/PYTotalExpensesAmt0724372
IRS990/PYTotalRevenueAmt0688038
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0185696
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt018651
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0303638
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030060
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095067
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Rent 2012: 10200. 2013: 8700. 2014: 14222. 2015: 18997, 2016 $18,651
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Other Income Part II, Line 10 Description: Rent 2012: 10200. 2013: 8700. 2014: 14222. 2015: 18997.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0963313
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0628914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0700390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0818906
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0371600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03483123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0542
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0687
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018997
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt014222
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08700
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010200
IRS990ScheduleA/OtherIncome170Grp/TotalAmt052119
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98510
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97580
IRS990ScheduleA/PublicSupportTotal170Amt03483123
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0963313
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0628914
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0700390
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0818906
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0371600
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03483123
IRS990ScheduleA/TotalSupportAmt03535929
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/DirectContactLegislatorsAmt09406
IRS990ScheduleC/DirectContactLegislatorsInd0true
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0See attached note
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II-B Line 1
IRS990ScheduleC/TotalLobbyingExpendituresAmt09406
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02443
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022604
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt025047
IRS990ScheduleD/ExpensesSubtotalAmt0833628
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deposit
IRS990ScheduleD/RevenueSubtotalAmt01019324

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.54$0.42$0.13$0.46$0.34
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.26$0.08$0.11$0.51$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.06$0.32$0.42$0.51$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.07$0.40$0.57$0.54$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.08$0.34$0.93$0.89$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.05$0.30$1.53$1.42$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.19$0.74$0.69$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.03$0.14$0.91$1.15$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.04$0.38$1.02$0.83$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.02$0.20$0.69$0.72$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.76$0.65$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.13$0.87$0.78$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.39$0.04$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.56$0.10$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.03$0.23$0.32