Civic Intelligence

El Primer Paso Ltd.

990 • Fiscal year 2015 • EIN 22-2124259

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

29 Segur StreetDover, NJ 07801

(973) 361-0880

Siviq Scores

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

Liabilities / Assets

78th percentile

0.35x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

0.69x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$49,384

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

16th percentile

-10%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-21%

Faster revenue growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$730,753

Down $81,738 (-10%) from 2014

Net Assets

Down

$477,338

Down $46,717 (-8.9%) from 2014

Liabilities

Down

$253,415

Down $35,021 (-12%) from 2014

Revenue

Down

$369,355

Down $95,447 (-21%) from 2014

Expenses

Down

$416,072

Down $69,633 (-14%) from 2014

Net Income

Down

-$46,717

Down $25,814 (-123%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $800,644Liabilities 2011: $221,948Net Assets 2011: $578,6962011Assets 2012: $771,243Liabilities 2012: $190,331Net Assets 2012: $580,9122012Assets 2013: $734,879Liabilities 2013: $193,744Net Assets 2013: $541,1352013Assets 2014: $812,491Liabilities 2014: $288,436Net Assets 2014: $524,0552014Assets 2015: $730,753Liabilities 2015: $253,415Net Assets 2015: $477,3382015Assets 2016: $732,208Liabilities 2016: $248,462Net Assets 2016: $483,7462016Assets 2017: $763,164Liabilities 2017: $241,650Net Assets 2017: $521,5142017Assets 2018: $767,776Liabilities 2018: $247,286Net Assets 2018: $520,4902018Assets 2019: $588,305Liabilities 2019: $46,095Net Assets 2019: $542,2102019Assets 2020: $591,923Liabilities 2020: $68,381Net Assets 2020: $523,5422020Assets 2021: $630,546Liabilities 2021: $99,545Net Assets 2021: $531,0012021Assets 2022: $680,546Liabilities 2022: $41,869Net Assets 2022: $638,6772022Assets 2023: $651,122Liabilities 2023: $43,885Net Assets 2023: $607,2372023Assets 2024: $682,530Liabilities 2024: $50,426Net Assets 2024: $632,1042024

Highlighted filing

2015

Assets$730,753
Liabilities$253,415
Net Assets$477,338

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $482,471Expenses 2011: $488,051Net Income 2011: -$5,5802011Expenses 2012: $472,8612012Revenue 2013: $510,553Expenses 2013: $553,470Net Income 2013: -$42,9172013Revenue 2014: $464,802Expenses 2014: $485,705Net Income 2014: -$20,9032014Revenue 2015: $369,355Expenses 2015: $416,072Net Income 2015: -$46,7172015Revenue 2016: $379,575Expenses 2016: $373,167Net Income 2016: $6,4082016Revenue 2017: $430,459Expenses 2017: $392,691Net Income 2017: $37,7682017Revenue 2018: $389,785Expenses 2018: $390,809Net Income 2018: -$1,0242018Revenue 2019: $452,001Expenses 2019: $447,602Net Income 2019: $4,3992019Revenue 2020: $360,213Expenses 2020: $378,881Net Income 2020: -$18,6682020Revenue 2021: $423,977Expenses 2021: $416,518Net Income 2021: $7,4592021Revenue 2022: $614,162Expenses 2022: $506,486Net Income 2022: $107,6762022Revenue 2023: $530,104Expenses 2023: $561,544Net Income 2023: -$31,4402023Revenue 2024: $569,350Expenses 2024: $544,483Net Income 2024: $24,8672024

Highlighted filing

2015

Revenue$369,355
Expenses$416,072
Net Income-$46,717
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$394,591
Mission and Program Overview

Mission

El primer paso, ltd. Mission is to serve the community with culturally responsive resources for families. The organization provides high quality inclusive early childhood programs with a focus on dual-language learners, wrap around care, and literacy & education programs for parents & community members.

El primer paso, ltd. Mission is to help families of limited english speaking ability to integrate into society. The organization offers full and half day preschool education, family childcare development, and adult education (esl) in dover, nj.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$673,933$671,277▼ $2,656
Accounts Receivable$32,977--
Cash and Non-Interest-Bearing Accounts$55,763$28,605▼ $27,158
Pledges and Grants Receivable-$25,635-
Investments in Publicly Traded Securities$24,235--
Prepaid Expenses and Deferred Charges$9,583$5,236▼ $4,347
Total Assets$812,491$730,753▼ $81,738
Other Assets Total$16,000--
Liabilities
Mortgage Notes Payable Secured by Investment Property$208,911$195,286▼ $13,625
Other Liabilities$59,660$35,980▼ $23,680
Accounts Payable and Accrued Expenses$19,865$22,149▲ $2,284
Total Liabilities$288,436$253,415▼ $35,021
Net Assets / Fund Balance
Unrestricted Net Assets$524,055$477,338▼ $46,717
Total Net Assets Fund Balance$524,055$477,338▼ $46,717
Total Liabilities and Net Assets / Fund Balance$812,491$730,753▼ $81,738

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$397,812$254,263$652,075
Other Land Buildings$173,465-$173,465
Land$100,000-$100,000
Equipment-$53,015$53,015
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Milagros CastroExecutive DirectorFT$49,384$49,384

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$152,918
Program Service Revenue
$215,128
Investment Income
$-129
Other Revenue
$1,438
All Other Contributions
$65,360
Change in Net Assets
$-46,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$369,355
Total Revenue per Audited Statements
$369,355
Total Revenue per Form 990
$369,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$296,362
Other Expenses$119,710
Total Fundraising Expense$16,974
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,943$49,101$0$205,044
Current Officers, Directors, Trustees, and Key Employees$25,927$18,519$4,938$49,384
Payroll Taxes$20,028$7,616$565$28,209
Depreciation Depletion$18,458$3,461$1,155$23,074
Fees for Services Accounting$0$20,032$0$20,032
Other Employee Benefits$9,745$3,568$412$13,725
Office Expenses$8,544$1,602$535$10,681
Interest$7,438$1,395$464$9,297
Insurance$4,518$847$282$5,647
Occupancy$4,052$761$253$5,066
Other Expenses$1,349$1,774$0$3,123
Travel$1,957$0$0$1,957
Conferences and Meetings$875$0$0$875
Total Functional Expenses$289,223$109,875$16,974$416,072

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$416,072
Total Expenses per Audited Statements$416,072
Total Expenses per Form 990$416,072
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Received in Advance$35,980
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
El Primer Paso Ltd
EIN
22-2124259
Phone
9733610880
Address
29 SEGUR STREET, DOVER, NJ 07801

Signing Officer

Name
Juan Casiano
Title
Board President
Phone
9733610880
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juan Casiano
Formed
1972
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
9
Employees
17
Volunteers
20

Preparer

Firm
Joseph P Przyhocki III CPA LLC
Address
36 Exeter St, Morris Plains, NJ 07950
Preparer
Joseph P Przyhocki Iii
Phone
2014860993
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The form 990 is provided to all board members for review and approval prior to electronic filing.

Pt VI, Line 12C

The organization has a written conflict of interest policy that all board members are required to follow.

Pt VI, Line 15A

The board reviews and approves the executive director salary annually.

Pt VI, Line 19

The organization's financial statements and governing documents are made available to the public upon request.

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IRS990/PayrollTaxesGrp/FundraisingAmt0565
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07616
IRS990/PayrollTaxesGrp/ProgramServicesAmt020028
IRS990/PayrollTaxesGrp/TotalAmt028209
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt025635
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09583
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05236
IRS990/PrincipalOfficerNm0JUAN CASIANO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0999999
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0215128
IRS990/ProgSrvcAccomActy2Grp/Desc0AFTER CARE AND SUMMER PROGRAM
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt052234
IRS990/ProgSrvcAccomActy3Grp/Desc0ADULT EDUCATION (ESL)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06899
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01244
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0220411
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0653
IRS990/PYOtherExpensesAmt0141672
IRS990/PYOtherRevenueAmt08254
IRS990/PYProgramServiceRevenueAmt0235484
IRS990/PYRevenuesLessExpensesAmt0-20903
IRS990/PYSalariesCompEmpBnftPaidAmt0344033
IRS990/PYTotalExpensesAmt0485705
IRS990/PYTotalRevenueAmt0464802
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-46717
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0213884
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt0397812
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0254263
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0652075
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053015
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053015
IRS990ScheduleD/ExpensesSubtotalAmt0416072
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0173465
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0173465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION RECEIVED IN ADVANCE
IRS990ScheduleD/RevenueSubtotalAmt0369355
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0671277
IRS990ScheduleD/TotalExpensesPerForm990Amt0416072
IRS990ScheduleD/TotalLiabilityAmt035980
IRS990ScheduleD/TotalRevenuePerForm990Amt0369355
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0369355
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0416072
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT ALL BOARD MEMBERS ARE REQUIRED TO FOLLOW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR SALARY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0812491
IRS990/TotalAssetsEOYAmt0730753
IRS990/TotalAssetsGrp/BOYAmt0812491
IRS990/TotalAssetsGrp/EOYAmt0730753
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0152918
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016974
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109875
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289223
IRS990/TotalFunctionalExpensesGrp/TotalAmt0416072
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0288436
IRS990/TotalLiabilitiesEOYAmt0253415
IRS990/TotalLiabilitiesGrp/BOYAmt0288436
IRS990/TotalLiabilitiesGrp/EOYAmt0253415
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0524055
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0477338
IRS990/TotalProgramServiceExpensesAmt0289223
IRS990/TotalProgramServiceRevenueAmt0215128
IRS990/TotalReportableCompFromOrgAmt049384
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216437
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0369355
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0812491
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0730753
IRS990/TransactionWithControlEntInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.83$0.50$6.32$5.69$5.44$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.51$0.44$6.07$5.30$5.62$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.81$0.42$6.39$6.14$5.06$1.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.31$1.00$5.31$4.24$4.17$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.92$0.68$5.24$3.60$3.79$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.88$0.46$5.42$4.52$4.48$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.68$2.47$5.20$3.90$3.91$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.63$2.42$5.22$4.30$3.93$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.32$2.48$4.84$3.80$3.73$0.06
2015Detailed filing. Detailed filing data is available for this year.$7.31$2.53$4.77$3.69$4.16$0.47
2014Summary only. Only limited summary data is available for this year.$8.12$2.88$5.24$4.65$4.86$0.21
2013Summary only. Only limited summary data is available for this year.$7.35$1.94$5.41$5.11$5.53$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.71$1.90$5.81$4.73
2011Summary only. Only limited summary data is available for this year.$8.01$2.22$5.79$4.82$4.88$0.06