Civic Intelligence

Clinton Early Learning Center Inc

990 • Fiscal year 2018 • EIN 16-1019364

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 18, 2019

75 Chenango AveClinton, NY 13323

(315) 557-2340

Siviq Scores

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

Liabilities / Assets

81st percentile

0.37x

Higher debt load relative to assets than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.12x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

51st percentile

3.8%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

76th percentile

$69,800

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

89th percentile

52%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

5.2%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$234,797

Up $80,104 (+52%) from 2017

Net Assets

Up

$147,741

Up $28,110 (+23%) from 2017

Liabilities

Up

$87,056

Up $51,994 (+148%) from 2017

Revenue

Up

$740,910

Up $36,957 (+5.2%) from 2017

Expenses

Up

$712,800

Up $30,263 (+4.4%) from 2017

Net Income

Up

$28,110

Up $6,694 (+31%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $66,528Liabilities 2011: $13,089Net Assets 2011: $53,4392011Assets 2012: $54,990Liabilities 2012: $7,015Net Assets 2012: $47,9752012Assets 2013: $55,171Liabilities 2013: $7,997Net Assets 2013: $47,1742013Assets 2014: $62,361Liabilities 2014: $8,376Net Assets 2014: $53,9852014Assets 2015: $74,198Liabilities 2015: $9,816Net Assets 2015: $64,3822015Assets 2016: $128,478Liabilities 2016: $30,263Net Assets 2016: $98,2152016Assets 2017: $154,693Liabilities 2017: $35,062Net Assets 2017: $119,6312017Assets 2018: $234,797Liabilities 2018: $87,056Net Assets 2018: $147,7412018Assets 2019: $232,948Liabilities 2019: $90,710Net Assets 2019: $142,2382019Assets 2020: $161,926Liabilities 2020: $126,749Net Assets 2020: $35,1772020Assets 2021: $450,123Liabilities 2021: $409,702Net Assets 2021: $40,4212021Assets 2022: $667,252Liabilities 2022: $150,000Net Assets 2022: $517,2522022Assets 2023: $744,080Liabilities 2023: $160,390Net Assets 2023: $583,6902023Assets 2025: $722,849Liabilities 2025: $153,652Net Assets 2025: $569,1972025

Highlighted filing

2018

Assets$234,797
Liabilities$87,056
Net Assets$147,741

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $287,6172011Expenses 2012: $305,9102012Expenses 2013: $317,2652013Revenue 2014: $323,057Expenses 2014: $316,246Net Income 2014: $6,8112014Revenue 2015: $451,278Expenses 2015: $440,881Net Income 2015: $10,3972015Revenue 2016: $637,205Expenses 2016: $563,126Net Income 2016: $74,0792016Revenue 2017: $703,953Expenses 2017: $682,537Net Income 2017: $21,4162017Revenue 2018: $740,910Expenses 2018: $712,800Net Income 2018: $28,1102018Revenue 2019: $814,366Expenses 2019: $819,869Net Income 2019: -$5,5032019Revenue 2020: $683,968Expenses 2020: $791,029Net Income 2020: -$107,0612020Revenue 2021: $703,484Expenses 2021: $698,240Net Income 2021: $5,2442021Revenue 2022: $1,384,830Expenses 2022: $907,999Net Income 2022: $476,8312022Revenue 2023: $1,049,203Expenses 2023: $976,455Net Income 2023: $72,7482023Revenue 2025: $1,107,326Expenses 2025: $1,066,581Net Income 2025: $40,7452025

Highlighted filing

2018

Revenue$740,910
Expenses$712,800
Net Income$28,110
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 18, 2019
Return Version
2017v2.3
Gross Receipts
$742,398
Mission and Program Overview

Mission

The clinton early learning center provides children with nurturing care in enriching educational experiences that promote children's social, emotional, physical and cognitive development.

The clinton early learning center is a child's domain where each child can develop his/her own sense of worth as well as nurture personal relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,863$169,708▲ $43,845
Land, Buildings, and Equipment, Net$6,367$34,679▲ $28,312
Savings and Temporary Cash Investments$20,228$30,410▲ $10,182
Total Assets$154,693$234,797▲ $80,104
Other Assets Total$2,235--
Liabilities
Deferred Revenue$35,062$87,056▲ $51,994
Total Liabilities$35,062$87,056▲ $51,994
Net Assets / Fund Balance
Unrestricted Net Assets$119,631$147,741▲ $28,110
Total Net Assets Fund Balance$119,631$147,741▲ $28,110
Total Liabilities and Net Assets / Fund Balance$154,693$234,797▲ $80,104

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,679$5,622$40,301
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Jo DavidExecutive DirectorFT$65,000$4,800$69,800

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$60,849
Program Service Revenue
$679,096
Investment Income
$70
Other Revenue
$895
All Other Contributions
$59,495
Change in Net Assets
$28,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$740,910
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,488
Total Revenue per Audited Statements
$742,398
Total Revenue per Form 990
$740,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$587,028
Other Expenses$125,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,274$43,808-$438,082
Current Officers, Directors, Trustees, and Key Employees$27,920$41,880-$69,800
Occupancy$40,500$4,500-$45,000
Payroll Taxes$33,458$6,592-$40,050
Other Employee Benefits$27,260$2,870-$30,130
Fees for Services Other-$11,174-$11,174
Pension Plan Contributions$8,069$897-$8,966
Office Expenses-$6,645-$6,645
Insurance$5,800$644-$6,444
Conferences and Meetings$4,332--$4,332
Depreciation Depletion$3,890--$3,890
Fees for Services Accounting-$2,845-$2,845
Information Technology$1,466$163-$1,629
Other Expenses$3,710$771-$771
Total Functional Expenses$590,011$122,789$0$712,800

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$714,288
Expenses per Audited Statements$712,800
Total Expenses per Form 990$712,800
Expenses Not Reported on Form 990$1,488
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
Fundraising Direct Expenses$1,488
Fundraising Gross Income$1,488
Professional Fundraising Fees$0
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 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

990 is presented to the board for review before filing.

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

The board members review and sign conflict of interest disclosure statements annually. If a conflict is noted, the non-interested members vote on how to proceed with the situation at that time.

Form 990, Part VI, Section B, Line 15

Finance committee reviews the budget in february and determines compensation for all employees. The budget is presented to the board in late february and voted on.

Form 990, Part VI, Section C, Line 19

All governing documents, policies, and financial records are kept on file in the office for review by the general public. The form 990 is available on the web at guidestar.org.

Filing and Contact Details

Filer

Filer Name
Clinton Early Learning Center
EIN
16-1019364
Phone
3155572340
Address
75 CHENANGO AVE, CLINTON, NY 13323

Signing Officer

Name
Elizabeth Feist
Title
President
Phone
3155572340
Signed
2019-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Feist
Formed
1973
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
40
Volunteers
8

Preparer

Firm
Bonadio & Co Llp
Address
7936 SENECA TURNPIKE, CLINTON, NY 13323
Preparer
Heather Lessels
Phone
3157977781
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has not changed its process from the prior year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense 1,488.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense 1,488.

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IRS990/MissionDesc0THE CLINTON EARLY LEARNING CENTER PROVIDES CHILDREN WITH NURTURING CARE IN ENRICHING EDUCATIONAL EXPERIENCES THAT PROMOTE CHILDREN'S SOCIAL, EMOTIONAL, PHYSICAL AND COGNITIVE DEVELOPMENT.
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IRS990/PYProgramServiceRevenueAmt0650921
IRS990/PYRevenuesLessExpensesAmt021416
IRS990/PYSalariesCompEmpBnftPaidAmt0558765
IRS990/PYTotalExpensesAmt0682537
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0703953
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt028110
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0679991
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020228
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030410
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt034679
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05622
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040301
IRS990ScheduleD/ExpensesNotReportedAmt01488
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0712800
IRS990ScheduleD/OtherExpensesIncludedAmt01488
IRS990ScheduleD/OtherRevenueAmt01488
IRS990ScheduleD/RevenueNotReportedAmt01488
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0740910
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSE 1,488.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE 1,488.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034679
IRS990ScheduleD/TotalExpensesPerForm990Amt0712800
IRS990ScheduleD/TotalRevenuePerForm990Amt0740910
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0742398
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0714288
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STATEMENT OF THE CENTER'S RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN ALL PRINTED ADVERTISEMENTS AND IN ALL REGISTRATION MATERIALS. IN ADDITION, A NOTICE OF THIS POLICY IS PRINTED IN THE LOCAL NEWSPAPER AT LEAST ONCE ANNUALLY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS PRESENTED TO THE BOARD FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS REVIEW AND SIGN CONFLICT OF INTEREST DISCLOSURE STATEMENTS ANNUALLY. IF A CONFLICT IS NOTED, THE NON-INTERESTED MEMBERS VOTE ON HOW TO PROCEED WITH THE SITUATION AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FINANCE COMMITTEE REVIEWS THE BUDGET IN FEBRUARY AND DETERMINES COMPENSATION FOR ALL EMPLOYEES. THE BUDGET IS PRESENTED TO THE BOARD IN LATE FEBRUARY AND VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL RECORDS ARE KEPT ON FILE IN THE OFFICE FOR REVIEW BY THE GENERAL PUBLIC. THE FORM 990 IS AVAILABLE ON THE WEB AT GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0154693
IRS990/TotalAssetsEOYAmt0234797
IRS990/TotalAssetsGrp/BOYAmt0154693
IRS990/TotalAssetsGrp/EOYAmt0234797
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt060849
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122789
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0590011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0712800
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035062
IRS990/TotalLiabilitiesEOYAmt087056
IRS990/TotalLiabilitiesGrp/BOYAmt035062
IRS990/TotalLiabilitiesGrp/EOYAmt087056
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0119631
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0147741
IRS990/TotalOtherCompensationAmt04800
IRS990/TotalProgramServiceExpensesAmt0590011
IRS990/TotalProgramServiceRevenueAmt0679096
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/ExclusionAmt070
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0679991
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0740910
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0154693
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0234797
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0119631
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0147741
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt075 CHENANGO AVE
IRS990/USAddress/CityNm0CLINTON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013323
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.CLINTONELC.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH FEIST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03155572340
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLINTON EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CLIN
ReturnHeader/Filer/EIN0161019364
ReturnHeader/Filer/PhoneNum03155572340
ReturnHeader/Filer/USAddress/AddressLine1Txt075 CHENANGO AVE
ReturnHeader/Filer/USAddress/CityNm0CLINTON

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.$0.72$0.15$0.57$1.11$1.07$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.16$0.58$1.05$0.98$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.15$0.52$1.38$0.91$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.41$0.04$0.70$0.70$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.13$0.04$0.68$0.79$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.09$0.14$0.81$0.82$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.23$0.09$0.15$0.74$0.71$0.03
2017Summary only. Only limited summary data is available for this year.$0.15$0.04$0.12$0.70$0.68$0.02
2016Summary only. Only limited summary data is available for this year.$0.13$0.03$0.10$0.64$0.56$0.07
2015Summary only. Only limited summary data is available for this year.$0.07$0.01$0.06$0.45$0.44$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.32$0.32$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.01$0.05$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.01$0.05$0.29