Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.26x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Up$23,063
Up $3,692 (+19%) from 2017
Net Assets
Up$16,964
Up $3,690 (+28%) from 2017
Liabilities
Up$6,099
Up $2 (+0.0%) from 2017
Revenue And Expenses
Revenue
Up$187,456
Up $26,942 (+17%) from 2017
Expenses
Up$184,058
Up $16,470 (+9.8%) from 2017
Net Income
Up$3,398
Up $10,472 (+148%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Oct 7, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $187,456
Mission and Program Overview
Mission
Provide child care and development to approximately 30 children on average per month. Development included teaching motor skills, language & reading, social skills, music, art & math skills.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE CHILD CARE AND DEVELOPEMENT TO APPROXIMATELY 30 CHILDREN ON AVERAGE PER MONTH. DEVELOPMENT INCLUDED TEACHING MOTOR SKILLS, LANGUAGE & READING, SOCIAL SKILLS, MUSIC, ART & MATH SKILLS. | - | $184,058 |
| PROVIDE CHILD CARE AND DEVELOPEMENT TO APPROXIMATELY 30 CHILDREN ON AVERAGE PER MONTH. DEVELOPMENT INCLUDED TEACHING MOTOR SKILLS, LANGUAGE & READING, SOCIAL SKILLS, MUSIC, ART & MATH SKILLS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KIRSTEN TOEPFER | Director | FT | $0 | - | - |
| ELIZABETH LINTZEN | Director | FT | $0 | - | - |
| BILLIE MYERS | Director | - | $0 | - | - |
| CLIFTON CHARLES WEST | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Early Years Learning Center Inc
- EIN
- 20-1532446
- Phone
- 3373051728
- Address
- 501 SOUTH 12TH STREET, EUNICE, LA 70535
Signing Officer
- Name
- Kirsten Toepfer
- Title
- Director
- Phone
- 3375464044
- Signed
- 2019-10-07
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Darnall Sikes & Frederick
- Address
- 1231 E LAUREL AVE, EUNICE, LA 70535-3705
- Preparer
- Steven G Moosa CPA
- Phone
- 3374574146
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Other revenue 12,644 total 12,644”
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 20 interest 1,538 insurance 6,267 school supplies 1,645 bank service charge 2,691 alarm system 632 background checks 1,189 cleaning supplies 279 cpr classes 150 dues & subscriptions 596 education 293 food supplies 17,187 gasoline 1,239 grass cutting 540 labor 300 licenses & permits 746 office supplies 41 outside services 226 rent 9,115 repairs 2,454 supplies 6,139 property taxes 206 utilities 7,144 uniforms 101 gifts 2,700 inspections 15 non-investment depreciation 2,338 total 65,791”
Form 990-ez, Part I, Line 20
“Book / tax depreciation difference 294”
Form 990-ez, Part II, Line 24
“28,846 28,846 less accumulated depreciation 12,030 14,073 other current assets 0 0 total 16,816 14,773”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 4,458 4,458 unsecured notes and loans payable 1,641 1,641”
Form 990-ez, Part III
“Provide child care and development to approximately 30 children on average per month. Development included teaching motor skills, language & reading, social skills, music, art & math skills.”
Form 990-ez, Part III, Line 31
“Provide child care and developement to approximately 30 children on average per month. Development included teaching motor skills, language & reading, social skills, music, art & math skills.”
Raw XML Appendix130 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KIRSTEN TOEPFER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3375464044 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 501 SOUTH 12TH STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | EUNICE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 70535 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 2555 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 8290 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 174812 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3398 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 320 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 19371 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 23063 |
| IRS990EZ/GrossReceiptsAmt | 0 | 187456 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 13272 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 16964 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 13272 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 16964 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KIRSTEN TOEPFER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ELIZABETH LINTZEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BILLIE MYERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CLIFTON CHARLES WEST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 16816 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 14773 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 294 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 65791 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 12644 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE CHILD CARE AND DEVELOPMENT TO APPROXIMATELY 30 CHILDREN ON AVERAGE PER MONTH. DEVELOPMENT INCLUDED TEACHING MOTOR SKILLS, LANGUAGE & READING, SOCIAL SKILLS, MUSIC, ART & MATH SKILLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE CHILD CARE AND DEVELOPEMENT TO APPROXIMATELY 30 CHILDREN ON AVERAGE PER MONTH. DEVELOPMENT INCLUDED TEACHING MOTOR SKILLS, LANGUAGE & READING, SOCIAL SKILLS, MUSIC, ART & MATH SKILLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE CHILD CARE AND DEVELOPEMENT TO APPROXIMATELY 30 CHILDREN ON AVERAGE PER MONTH. DEVELOPMENT INCLUDED TEACHING MOTOR SKILLS, LANGUAGE & READING, SOCIAL SKILLS, MUSIC, ART & MATH SKILLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 184058 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 117947 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 6099 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 6099 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 184058 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 184058 |
| IRS990EZ/TotalRevenueAmt | 0 | 187456 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER REVENUE 12,644 TOTAL 12,644 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING AND PROMOTION 20 INTEREST 1,538 INSURANCE 6,267 SCHOOL SUPPLIES 1,645 BANK SERVICE CHARGE 2,691 ALARM SYSTEM 632 BACKGROUND CHECKS 1,189 CLEANING SUPPLIES 279 CPR CLASSES 150 DUES & SUBSCRIPTIONS 596 EDUCATION 293 FOOD SUPPLIES 17,187 GASOLINE 1,239 GRASS CUTTING 540 LABOR 300 LICENSES & PERMITS 746 OFFICE SUPPLIES 41 OUTSIDE SERVICES 226 RENT 9,115 REPAIRS 2,454 SUPPLIES 6,139 PROPERTY TAXES 206 UTILITIES 7,144 UNIFORMS 101 GIFTS 2,700 INSPECTIONS 15 NON-INVESTMENT DEPRECIATION 2,338 TOTAL 65,791 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOOK / TAX DEPRECIATION DIFFERENCE 294 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 28,846 28,846 LESS ACCUMULATED DEPRECIATION 12,030 14,073 OTHER CURRENT ASSETS 0 0 TOTAL 16,816 14,773 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 4,458 4,458 UNSECURED NOTES AND LOANS PAYABLE 1,641 1,641 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROVIDE CHILD CARE AND DEVELOPMENT TO APPROXIMATELY 30 CHILDREN ON AVERAGE PER MONTH. DEVELOPMENT INCLUDED TEACHING MOTOR SKILLS, LANGUAGE & READING, SOCIAL SKILLS, MUSIC, ART & MATH SKILLS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PROVIDE CHILD CARE AND DEVELOPEMENT TO APPROXIMATELY 30 CHILDREN ON AVERAGE PER MONTH. DEVELOPMENT INCLUDED TEACHING MOTOR SKILLS, LANGUAGE & READING, SOCIAL SKILLS, MUSIC, ART & MATH SKILLS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2020-01-14 16:20:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KIRSTEN TOEPFER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3375464044 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-10-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EARLY YEARS LEARNING CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EARL |
| ReturnHeader/Filer/EIN | 0 | 201532446 |
| ReturnHeader/Filer/PhoneNum | 0 | 3373051728 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 501 SOUTH 12TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EUNICE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 70535 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 894E6FD18C73B76417CB3CD137E04B49D30D1683 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | CAAEFEEB8257939D6D7263F2B67208C9280189CB |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 72.214.124.170 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-10-07 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:06:17 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 720738838 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DARNALL SIKES & FREDERICK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1231 E LAUREL AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | EUNICE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 705353705 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3374574146 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-10-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN G MOOSA CPA |
| ReturnHeader/ReturnTs | 0 | 2019-10-07T13:06:17-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $23,063
- Liabilities
- $6,099
- Net assets
- $16,964
- Revenue
- $187,456
- Expenses
- $184,058
- Net income
- $3,398