Civic Intelligence

East Side Learning Center

990 • Fiscal year 2021 • EIN 04-3699678

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 15, 2021

PO Box 6703St Paul, MN 55106

(651) 793-7331

Siviq Scores

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

Liabilities / Assets

68th percentile

0.13x

Higher debt load relative to assets than 68% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

70th percentile

26%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$78,187

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

78th percentile

37%

Faster asset growth than 78% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

8.9%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$785,055

Up $211,290 (+37%) from 2020

Net Assets

Up

$682,491

Up $217,254 (+47%) from 2020

Liabilities

Down

$102,564

Down $5,964 (-5.5%) from 2020

Revenue

Up

$822,497

Up $66,874 (+8.9%) from 2020

Expenses

Up

$605,243

Up $4,656 (+0.8%) from 2020

Net Income

Up

$217,254

Up $62,218 (+40%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $1,234,006Liabilities 2012: $0Net Assets 2012: $1,234,0062012Assets 2013: $921,060Liabilities 2013: $12,479Net Assets 2013: $908,5812013Assets 2014: $703,948Liabilities 2014: $1,046Net Assets 2014: $702,9022014Assets 2015: $695,867Liabilities 2015: $3,676Net Assets 2015: $692,1912015Assets 2016: $653,634Liabilities 2016: $0Net Assets 2016: $653,6342016Assets 2017: $599,606Liabilities 2017: $8,135Net Assets 2017: $591,4712017Assets 2018: $457,524Liabilities 2018: $4,841Net Assets 2018: $452,6832018Assets 2019: $310,201Liabilities 2019: $0Net Assets 2019: $310,2012019Assets 2020: $573,765Liabilities 2020: $108,528Net Assets 2020: $465,2372020Assets 2021: $785,055Liabilities 2021: $102,564Net Assets 2021: $682,4912021Assets 2022: $862,370Liabilities 2022: $4,849Net Assets 2022: $857,5212022Assets 2023: $872,769Liabilities 2023: $31,606Net Assets 2023: $841,1632023Assets 2024: $1,047,450Liabilities 2024: $21,053Net Assets 2024: $1,026,3972024Assets 2025: $1,114,673Liabilities 2025: $20,565Net Assets 2025: $1,094,1082025

Highlighted filing

2021

Assets$785,055
Liabilities$102,564
Net Assets$682,491

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $585,2182012Revenue 2013: $204,549Expenses 2013: $529,974Net Income 2013: -$325,4252013Revenue 2014: $311,340Expenses 2014: $517,019Net Income 2014: -$205,6792014Revenue 2015: $513,445Expenses 2015: $524,156Net Income 2015: -$10,7112015Revenue 2016: $520,862Expenses 2016: $559,419Net Income 2016: -$38,5572016Revenue 2017: $531,642Expenses 2017: $593,805Net Income 2017: -$62,1632017Revenue 2018: $391,279Expenses 2018: $530,067Net Income 2018: -$138,7882018Revenue 2019: $326,800Expenses 2019: $464,629Net Income 2019: -$137,8292019Revenue 2020: $755,623Expenses 2020: $600,587Net Income 2020: $155,0362020Revenue 2021: $822,497Expenses 2021: $605,243Net Income 2021: $217,2542021Revenue 2022: $842,700Expenses 2022: $667,670Net Income 2022: $175,0302022Revenue 2023: $692,036Expenses 2023: $708,394Net Income 2023: -$16,3582023Revenue 2024: $709,334Expenses 2024: $524,100Net Income 2024: $185,2342024Revenue 2025: $639,408Expenses 2025: $571,697Net Income 2025: $67,7112025

Highlighted filing

2021

Revenue$822,497
Expenses$605,243
Net Income$217,254
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 15, 2021
Return Version
2020v4.1
Gross Receipts
$822,497
Mission and Program Overview

Mission

East side learning center's mission is "unlocking each child's potential through the foundation of reading."

The east side learning center strives to be a major force in unlocking each child's potential through the foundation of reading.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$229,924$371,001▲ $141,077
Accounts Receivable$107,702$179,730▲ $72,028
Investments in Publicly Traded Securities$161,080$120,072▼ $41,008
Cash and Non-Interest-Bearing Accounts$64,473$108,008▲ $43,535
Prepaid Expenses and Deferred Charges$9,111$3,244▼ $5,867
Pledges and Grants Receivable$1,475$3,000▲ $1,525
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$573,765$785,055▲ $211,290
Liabilities
Unsecured Notes Loans Payable$107,400$96,000▼ $11,400
Accounts Payable and Accrued Expenses$1,128$6,564▲ $5,436
Total Liabilities$108,528$102,564▼ $5,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$360,237$597,491▲ $237,254
Net Assets With Donor Restrictions$105,000$85,000▼ $20,000
Total Net Assets Fund Balance$465,237$682,491▲ $217,254
Total Liabilities and Net Assets / Fund Balance$573,765$785,055▲ $211,290

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$16,362$16,362
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris FlippoExecutive DirectorFT$72,000$6,187$78,187

Board Members and Trustees

NameTitle
Kyle FalconburyChair
Elizabeth KeyesPast Chair
Vince ArnoldiVice Chair
Bob TempleDirector
Cheryl Marie WagnerDirector
Dean AndrewDirector
Donna WermusDirector
Jennifer SantiniDirector
Kathleen JorgensenDirector
Liz WynneDirector
Sang TranDirector
Stanley BrownDirector
Tambri LawlessSecretary
Paul DinzeoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$817,057
Program Service Revenue
$5,000
Investment Income
$440
Other Revenue
$0
All Other Contributions
$817,057
Change in Net Assets
$217,254

Audited Revenue Reconciliation

Revenue per Audited Statements
$822,497
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$205,991
Total Revenue per Audited Statements
$1,028,488
Total Revenue per Form 990
$822,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$470,535
Other Expenses$128,579
Total Fundraising Expense$73,791
Professional Fundraising Fees$6,129
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$243,811$48,327$41,600$333,738
Current Officers, Directors, Trustees, and Key Employees$59,422$11,728$7,037$78,187
Other Employee Benefits$21,237$7,699$6,457$35,393
Fees for Services Accounting-$31,021-$31,021
Payroll Taxes$14,483$4,817$3,917$23,217
Fees for Services Other$13,131$5,416$1,371$19,918
Insurance$4,578$1,522$1,238$7,338
Fees for Services Legal-$6,597-$6,597
Fees for Services Professional Fundraising--$6,129$6,129
Other Expenses$2,242$746$606$3,594
All Other Expenses$2,173$722$587$3,482
Office Expenses$1,871$622$506$2,999
Travel$300$100$81$481
Total Functional Expenses$406,895$124,557$73,791$605,243

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$811,234
Expenses per Audited Statements$605,243
Total Expenses per Form 990$605,243
Expenses Not Reported on Form 990$205,991
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,129
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Line 11b explanation - the finance committee will review the draft before filing and will present the results to the board

Form 990, Part VI, Section B, Line 12C

At the fall board meeting board members and full-time staff members acknowledge through signature and date that the conflict of interest & disclosure of certain interest policy has been reviewed, and they agree to abide by it. The signed documents are archived with the official board documents.

Form 990, Part VI, Section B, Line 15

The finance committee uses the minnesota council of nonprofits salary & benefits survey for comparable data before determining compensation. The finance committee makes compensation recommendations to the board during the budgeting process. The finance committee uses the minnesota council of nonprofits salary & benefits survey for comparable data before determining compensation. The finance committee makes compensation recommendations to the board during the budgeting process.

Form 990, Part VI, Section C, Line 19

Dependent on the document, they are available upon request, or in annual report, or on website

Filing and Contact Details

Filer

Filer Name
East Side Learning Center
EIN
04-3699678
Phone
6517937331
Address
PO BOX 6703, ST PAUL, MN 55106

Signing Officer

Name
Paul Simone
Title
Executive Director
Phone
6517937331
Signed
2021-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Simone
Formed
2001
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
76
Volunteers
112

Preparer

Firm
Carpenter Evert & Associates Ltd
Address
7760 FRANCE AVE S SUITE 940, BLOOMINGTON, MN 55435
Preparer
Matt Pillsbury
Phone
9528310085
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Because data is clear that parents attitudes and what they do with young children in the early years are the key predictors of student success in school, eslc leveraged the fact that tutoring was occuring at home in partnership with caregivers via virtual learning platforms, including google classroom and zoom. Thus, eslc staff communicated regularly with parents to train them in the virtual platforms, provide emotional support, and ultimately, responded to requests for how to access local programs for food, clothing, rent assistance, and other items. Additionally, as trust grew, parents asked how they could best support their child's learning. Eslc developed a family empowerment program that is being expanded to better serve the needs of each child's family so parents feel empowered to be their child's first and foremost teacher. To be counted for outcomes,

Form 990, Part III, Line 3

Due to the pandemic, a new, online, tutoring and mentoring model was created and is being refined to continue as a core service delivery model in future years. Because learning is different for preschool children, the prek tutoring program was also suspended until volunteers and eslc staff can enter schools to work with children. Eslc also changed how it measures reading growth during the pandemic. It wasn't possible to perform the nationally normed assessment in a consistent manner, so staff reverted to using the child's independent reading level, which correlates with the developmental reading assessment. Eslc used this measure through 2018, until it moved twhat schools were using. Which was primarily fastbridge learning. Finally, eslc historically required 30 hours of tutoring per student, but the pandemic made it impossible for all but a few students to participate in 60 sessions over the last year due to constant schedule changes related to hybrid, virtual, and in-class learning. For kindergarten students, 10 hours or five sessions was used as the minimim requirement. For elementary students, 15 hours or 30 sessions was used as the baseline to measure overall growth.

Financial Statement Notes

PART X, LINE 2:

The organization has a tax-exempt status under section 501(c)(3) of the internal revenue code and has adopted accounting for uncertainty in income taxes, asc 740-10. The organization's policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the internal revenue code and charitable contributions by donors are tax deductible.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIR.
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0822497
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt01238
IRS990/InsuranceGrp/ManagementAndGeneralAmt01522
IRS990/InsuranceGrp/ProgramServicesAmt04578
IRS990/InsuranceGrp/TotalAmt07338
IRS990/InvestmentIncomeGrp/ExclusionAmt0440
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0440
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0161080
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0120072
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016362
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt016362
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE EAST SIDE LEARNING CENTER STRIVES TO BE A MAJOR FORCE IN UNLOCKING EACH CHILD'S POTENTIAL THROUGH THE FOUNDATION OF READING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0465237
IRS990/NetAssetsOrFundBalancesEOYAmt0682491
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0597491
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0506
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0622
IRS990/OfficeExpensesGrp/ProgramServicesAmt01871
IRS990/OfficeExpensesGrp/TotalAmt02999
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06457
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07699
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021237
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035393
IRS990/OtherExpensesGrp/Desc0STUDENT SUPPLIES EXPENS
IRS990/OtherExpensesGrp/Desc1FURNITURE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc2PRINTING AND COPYING
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL & VOLUNTE
IRS990/OtherExpensesGrp/FundraisingAmt03579
IRS990/OtherExpensesGrp/FundraisingAmt1683
IRS990/OtherExpensesGrp/FundraisingAmt2606
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04401
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1839
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2746
IRS990/OtherExpensesGrp/ProgramServicesAmt027888
IRS990/OtherExpensesGrp/ProgramServicesAmt113234
IRS990/OtherExpensesGrp/ProgramServicesAmt22525
IRS990/OtherExpensesGrp/ProgramServicesAmt32242
IRS990/OtherExpensesGrp/TotalAmt027888
IRS990/OtherExpensesGrp/TotalAmt121214
IRS990/OtherExpensesGrp/TotalAmt24047
IRS990/OtherExpensesGrp/TotalAmt33594
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt041600
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt048327
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0243811
IRS990/OtherSalariesAndWagesGrp/TotalAmt0333738
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03917
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04817
IRS990/PayrollTaxesGrp/ProgramServicesAmt014483
IRS990/PayrollTaxesGrp/TotalAmt023217
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01475
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09111
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03244
IRS990/PrincipalOfficerNm0PAUL SIMONE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05000
IRS990/ProgSrvcAccomActy2Grp/Desc0ESLC'S AARP EXPERIENCE CORPS PROGRAM SUCCESSFULLY CONNECTED XX ADULTS OVER 50 YEARS OLD WITH MORE THAN 100 STUDENTS TO IMPROVE THEIR READING SKILLS. THESE SENIOR ADULTS ALSO BENEFITED FROM LEARNING HOW TO NAVIGATE NEW AND EMERGING TECHNOLOGY. ONE SHARED HOW SHE WS ABLE TO EXPLAIN WHAT WAS WRONG WITH THE MEDICARE APPLICATION INSTRUCTIONS AND HOW SHE SOLVED THE PROBLEM. OTHERS REPORTED THAT THEY LOVED BEING ABLE TO USE VIDEO CALL TOOLS WITH THEIR EXTENDED FAMILY THROUGHOUT THE PANDEMIC, PARTICULARLY CHILDREN AND GRANDCHILDREN.
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY EMPOWERMENT PROGRAM - STAFF PROVIDED TECHNICAL TRAINING TO PARENTS ON HOW TO HELP THEIR CHILDREN NAVIGATE THE ONLINE LEARNING PLATFORM THAT THEY AND THEIR CHILD NEEDED TO USE FOR "VIRTUAL" SCHOOL. ESLC ALSO PROVIDED EMOTIONAL AND PRACTICAL SUPPORT TO PARENTS, AS REQUESTED. IN THE END, STAFF CONNECTED WITH 120 DIFFERENT FAMILIES 5,576 TIMES DURING THE SCHOOL YEAR AND THROUGH SUMMER PROGRAMMING.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0728479
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03144
IRS990/PYOtherExpensesAmt0104876
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt024000
IRS990/PYRevenuesLessExpensesAmt0155036
IRS990/PYSalariesCompEmpBnftPaidAmt0495711
IRS990/PYTotalExpensesAmt0600587
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0755623
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0217254
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05000
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0229924
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0371001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0817057
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0728479
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0304278
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0376484
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0526887
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02753185
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0440
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03144
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04538
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03595
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01513
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013230
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt024000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt017984
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011200
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010050
IRS990ScheduleA/OtherIncome170Grp/TotalAmt068234
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83130
IRS990ScheduleA/PublicSupportPY170Pct00.91390
IRS990ScheduleA/PublicSupportTotal170Amt02356542
IRS990ScheduleA/SubstantialContributorsTotAmt0396643
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0817057
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0728479
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0304278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0376484
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0526887
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02753185
IRS990ScheduleA/TotalSupportAmt02834649
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/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0205991
IRS990ScheduleD/DonatedServicesUseFcltsAmt0205991
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016362
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016362
IRS990ScheduleD/ExpensesNotReportedAmt0205991
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0605243
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt0205991
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0822497
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. THE ORGANIZATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. THE ORGANIZATION CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0605243
IRS990ScheduleD/TotalRevenuePerForm990Amt0822497
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01028488
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0811234
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BECAUSE DATA IS CLEAR THAT PARENTS ATTITUDES AND WHAT THEY DO WITH YOUNG CHILDREN IN THE EARLY YEARS ARE THE KEY PREDICTORS OF STUDENT SUCCESS IN SCHOOL, ESLC LEVERAGED THE FACT THAT TUTORING WAS OCCURING AT HOME IN PARTNERSHIP WITH CAREGIVERS VIA VIRTUAL LEARNING PLATFORMS, INCLUDING GOOGLE CLASSROOM AND ZOOM. THUS, ESLC STAFF COMMUNICATED REGULARLY WITH PARENTS TO TRAIN THEM IN THE VIRTUAL PLATFORMS, PROVIDE EMOTIONAL SUPPORT, AND ULTIMATELY, RESPONDED TO REQUESTS FOR HOW TO ACCESS LOCAL PROGRAMS FOR FOOD, CLOTHING, RENT ASSISTANCE, AND OTHER ITEMS. ADDITIONALLY, AS TRUST GREW, PARENTS ASKED HOW THEY COULD BEST SUPPORT THEIR CHILD'S LEARNING. ESLC DEVELOPED A FAMILY EMPOWERMENT PROGRAM THAT IS BEING EXPANDED TO BETTER SERVE THE NEEDS OF EACH CHILD'S FAMILY SO PARENTS FEEL EMPOWERED TO BE THEIR CHILD'S FIRST AND FOREMOST TEACHER. TO BE COUNTED FOR OUTCOMES,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE TO THE PANDEMIC, A NEW, ONLINE, TUTORING AND MENTORING MODEL WAS CREATED AND IS BEING REFINED TO CONTINUE AS A CORE SERVICE DELIVERY MODEL IN FUTURE YEARS. BECAUSE LEARNING IS DIFFERENT FOR PRESCHOOL CHILDREN, THE PREK TUTORING PROGRAM WAS ALSO SUSPENDED UNTIL VOLUNTEERS AND ESLC STAFF CAN ENTER SCHOOLS TO WORK WITH CHILDREN. ESLC ALSO CHANGED HOW IT MEASURES READING GROWTH DURING THE PANDEMIC. IT WASN'T POSSIBLE TO PERFORM THE NATIONALLY NORMED ASSESSMENT IN A CONSISTENT MANNER, SO STAFF REVERTED TO USING THE CHILD'S INDEPENDENT READING LEVEL, WHICH CORRELATES WITH THE DEVELOPMENTAL READING ASSESSMENT. ESLC USED THIS MEASURE THROUGH 2018, UNTIL IT MOVED TWHAT SCHOOLS WERE USING. WHICH WAS PRIMARILY FASTBRIDGE LEARNING. FINALLY, ESLC HISTORICALLY REQUIRED 30 HOURS OF TUTORING PER STUDENT, BUT THE PANDEMIC MADE IT IMPOSSIBLE FOR ALL BUT A FEW STUDENTS TO PARTICIPATE IN 60 SESSIONS OVER THE LAST YEAR DUE TO CONSTANT SCHEDULE CHANGES RELATED TO HYBRID, VIRTUAL, AND IN-CLASS LEARNING. FOR KINDERGARTEN STUDENTS, 10 HOURS OR FIVE SESSIONS WAS USED AS THE MINIMIM REQUIREMENT. FOR ELEMENTARY STUDENTS, 15 HOURS OR 30 SESSIONS WAS USED AS THE BASELINE TO MEASURE OVERALL GROWTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 11B EXPLANATION - THE FINANCE COMMITTEE WILL REVIEW THE DRAFT BEFORE FILING AND WILL PRESENT THE RESULTS TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THE FALL BOARD MEETING BOARD MEMBERS AND FULL-TIME STAFF MEMBERS ACKNOWLEDGE THROUGH SIGNATURE AND DATE THAT THE CONFLICT OF INTEREST & DISCLOSURE OF CERTAIN INTEREST POLICY HAS BEEN REVIEWED, AND THEY AGREE TO ABIDE BY IT. THE SIGNED DOCUMENTS ARE ARCHIVED WITH THE OFFICIAL BOARD DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE COMMITTEE USES THE MINNESOTA COUNCIL OF NONPROFITS SALARY & BENEFITS SURVEY FOR COMPARABLE DATA BEFORE DETERMINING COMPENSATION. THE FINANCE COMMITTEE MAKES COMPENSATION RECOMMENDATIONS TO THE BOARD DURING THE BUDGETING PROCESS. THE FINANCE COMMITTEE USES THE MINNESOTA COUNCIL OF NONPROFITS SALARY & BENEFITS SURVEY FOR COMPARABLE DATA BEFORE DETERMINING COMPENSATION. THE FINANCE COMMITTEE MAKES COMPENSATION RECOMMENDATIONS TO THE BOARD DURING THE BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DEPENDENT ON THE DOCUMENT, THEY ARE AVAILABLE UPON REQUEST, OR IN ANNUAL REPORT, OR ON WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 3

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.02$1.09$0.64$0.57$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.02$1.03$0.71$0.52$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.84$0.69$0.71$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$0.84$0.67$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.10$0.68$0.82$0.61$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.11$0.47$0.76$0.60$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.00$0.31$0.33$0.46$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.45$0.39$0.53$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$0.53$0.59$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.00$0.65$0.52$0.56$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.69$0.51$0.52$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.31$0.52$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.01$0.91$0.20$0.53$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.59