Civic Intelligence

Bright Star Early Learning Centerinc

990 • Fiscal year 2016 • EIN 20-5347958

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 23, 2017

Organization Profilewww.brightstardenver.com
600 Gilpin StDenver, CO 80218

(303) 393-8648

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

26th percentile

-7.8%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

90th percentile

$42,259

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

15th percentile

-31%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-11%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$86,360

Down $38,097 (-31%) from 2015

Net Assets

Down

$85,959

Down $37,881 (-31%) from 2015

Liabilities

Down

$401

Down $216 (-35%) from 2015

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin26th percentile

Revenue

Down

$486,309

Down $60,061 (-11%) from 2015

Expenses

Up

$524,021

Up $36,964 (+7.6%) from 2015

Net Income

Down

-$37,712

Down $97,025 (-164%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$150K$100K$50K$0-$50KAssets 2015: $124,457Liabilities 2015: $617Net Assets 2015: $123,8402015Assets 2016: $86,360Liabilities 2016: $401Net Assets 2016: $85,9592016Assets 2017: $48,349Liabilities 2017: -$1,638Net Assets 2017: $49,9872017

Highlighted filing

2016

Assets$86,360
Liabilities$401
Net Assets$85,959
Open 2016 Filing

Operations Trend

Revenue Growth33rd percentile

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

$600K$400K$200K$0-$200KRevenue 2015: $546,370Expenses 2015: $487,057Net Income 2015: $59,3132015Revenue 2016: $486,309Expenses 2016: $524,021Net Income 2016: -$37,7122016Revenue 2017: $383,514Expenses 2017: $419,644Net Income 2017: -$36,1302017

Highlighted filing

2016

Revenue$486,309
Expenses$524,021
Net Income-$37,712
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 23, 2017
Return Version
2016v3.0
Gross Receipts
$486,309
Mission and Program Overview

Mission

Brightstar Early Learning Center (BSELC) provides day care for children aged 1 to 5 years in a safe, healthy and fun environment. Children play and learn in ways that provide them with the skills and the foundation to succeed in the formal educational system and develop into healthy, caring and responsible adults. BSELC welcomes all children and does not discriminate on and basis, including socioeconomic status, race, gender or religious beliefs.

As a non-profit, Bright Star Early Learning Center (BSELC) provides day care for children aged 1 to 5 years in a safe, healthy and fun environment, Children play and learn in ways that provide them with the skills and the foundation to succeed in the formal educational system and develop into healthy, caring and responsible adults. BSELC welcomes all children and does not discriminate on any basis, including socioeconomic, status, race, gender or religious beliefs

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$123,840$85,959▼ $37,881
Cash and Non-Interest-Bearing Accounts$112,996$73,718▼ $39,278
Prepaid Expenses and Deferred Charges$5,090$5,000▼ $90
Savings and Temporary Cash Investments$4,734$3,927▼ $807
Accounts Receivable$231$2,629▲ $2,398
Land, Buildings, and Equipment, Net$1,406$1,086▼ $320
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$124,457$86,360▼ $38,097
Liabilities
Accounts Payable and Accrued Expenses$617$401▼ $216
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$617$401▼ $216
Net Assets / Fund Balance
Total Net Assets Fund Balance$123,840$85,959▼ $37,881
Total Liabilities and Net Assets / Fund Balance$124,457$86,360▼ $38,097

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$1,086$6,492$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carol PetersExecutive DirectorFT$42,259$42,259

Board Members and Trustees

NameTitle
Christopher WinkPresident
Daniel MorrisDirector
Greg MajerjerskyDirector
Lindsay BollwahnDirector
Luke HolmboeDirector
Matt FullfordDirector
Tim DwengerDirector
Brienne MorrisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,593
Program Service Revenue
$483,652
Investment Income
$64
Other Revenue
$0
All Other Contributions
$2,286
Change in Net Assets
$-37,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$401,320
Other Expenses$122,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$276,003$0$0$276,003
Current Officers, Directors, Trustees, and Key Employees$71,190$12,563$0$83,753
Occupancy$35,447$6,255-$41,702
Payroll Taxes$32,267$1,063-$33,330
Other Expenses$26,980$0$0$26,980
Insurance$12,594$2,222-$14,816
Fees for Services Accounting$0$10,109$0$10,109
Other Employee Benefits$7,361$873$0$8,234
Office Expenses$5,794$1,022-$6,816
Fees for Services Management$910$0$0$910
Information Technology$371--$371
Depreciation Depletion$321--$321
Advertising$238$42-$280
Total Functional Expenses$489,872$34,149$0$524,021
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Tim Dwenger and Lindsay Bollwahn are married and both voting members of the board. Daniel and Brienne Morris are married and both voting members of the board.”

Form 990, Part VI, Section A, Line 4

“Bylaws were reviewed and updated during 2016”

Form 990, Part VI, Section A, Line 8B

“The Organization has no formal committees outside of the Board of Directors whose meetings are documented.”

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

“Upon completion, the 990 return and all applicable schedule are sent to all current and voting members of the Board of Directors for review. Questions are welcomed and any suggested changes are collected and reviewed by the President of the Board and/or Treasurer of the Board and the Accountant. Any needed modifications are made before the return in filed with the IRS.”

Form 990, Part VI, Section B, Line 15

“Salaries for officers and key employees are reviewed on a yearly basis. Published comparable data is used to compare the current salaries to those published in similar positions. Salary increases are also based on performance and are evaluated yearly. The new salaries are proposed to the board and voted on accordingly.”

Form 990, Part VI, Section C, Line 19

“The Organization makes its governing documents, policies and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Bright Star Early Learning Centerinc
EIN
20-5347958
Phone
3033938648
Address
600 Gilpin St, Denver, CO 80218

Signing Officer

Name
Christopher Wink
Title
Board President
Phone
3033938648
Signed
2017-03-23

Organization Details

Principal Officer
Christopher Wink
Formed
2006
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
32
Volunteers
0
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0474026
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07599
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0100
IRS990/PYInvestmentIncomeAmt054
IRS990/PYOtherExpensesAmt0114287
IRS990/PYOtherRevenueAmt047
IRS990/PYProgramServiceRevenueAmt0538670
IRS990/PYRevenuesLessExpensesAmt059313
IRS990/PYSalariesCompEmpBnftPaidAmt0372670
IRS990/PYTotalExpensesAmt0487057
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0546370
IRS990/ReconcilationRevenueExpnssAmt0-37712
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0483652
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0123840
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt085959
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04734
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03927
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01086
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06492
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt07578
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01086
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A notice is permanently posted on our web page.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Organization receives USDA Child and Adult Food Program Funds. This program provides a small reimbursement for food served, cooks salary and the administration cost of maintaining the records. The total amount received in an average month is approximately $845.00
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tim Dwenger and Lindsay Bollwahn are married and both voting members of the board. Daniel and Brienne Morris are married and both voting members of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bylaws were reviewed and updated during 2016
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization has no formal committees outside of the Board of Directors whose meetings are documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon completion, the 990 return and all applicable schedule are sent to all current and voting members of the Board of Directors for review. Questions are welcomed and any suggested changes are collected and reviewed by the President of the Board and/or Treasurer of the Board and the Accountant. Any needed modifications are made before the return in filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Salaries for officers and key employees are reviewed on a yearly basis. Published comparable data is used to compare the current salaries to those published in similar positions. Salary increases are also based on performance and are evaluated yearly. The new salaries are proposed to the board and voted on accordingly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization makes its governing documents, policies and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0124457
IRS990/TotalAssetsEOYAmt086360
IRS990/TotalAssetsGrp/BOYAmt0124457
IRS990/TotalAssetsGrp/EOYAmt086360
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02593
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034149
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0489872
IRS990/TotalFunctionalExpensesGrp/TotalAmt0524021
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0617
IRS990/TotalLiabilitiesEOYAmt0401
IRS990/TotalLiabilitiesGrp/BOYAmt0617
IRS990/TotalLiabilitiesGrp/EOYAmt0401
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt085959

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$86,360
Liabilities
$401
Net assets
$85,959
Revenue
$486,309
Expenses
$524,021
Net income
-$37,712
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.50$3.84$4.20$0.36
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$4.86$5.24$0.38
2015Detailed filing. Detailed filing data is available for this year.$1.24$0.01$1.24$5.46$4.87$0.59