Civic Intelligence

El Primer Paso Ltd.

990 • Fiscal year 2016 • EIN 22-2124259

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 31, 2017

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

0.34x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.65x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

46th percentile

1.7%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$50,003

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

44th percentile

0.2%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

50th percentile

2.8%

Faster revenue growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$732,208

Up $1,455 (+0.2%) from 2015

Net Assets

Up

$483,746

Up $6,408 (+1.3%) from 2015

Liabilities

Down

$248,462

Down $4,953 (-2.0%) from 2015

Revenue

Up

$379,575

Up $10,220 (+2.8%) from 2015

Expenses

Down

$373,167

Down $42,905 (-10%) from 2015

Net Income

Up

$6,408

Up $53,125 (+114%) from 2015

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

2016

Assets$732,208
Liabilities$248,462
Net Assets$483,746

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

2016

Revenue$379,575
Expenses$373,167
Net Income$6,408
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 31, 2017
Return Version
2016v3.0
Gross Receipts
$379,575
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$671,277$653,793▼ $17,484
Cash and Non-Interest-Bearing Accounts$28,605$46,416▲ $17,811
Pledges and Grants Receivable$25,635$30,026▲ $4,391
Prepaid Expenses and Deferred Charges$5,236$1,973▼ $3,263
Total Assets$730,753$732,208▲ $1,455
Liabilities
Mortgage Notes Payable Secured by Investment Property$195,286$197,460▲ $2,174
Other Liabilities$35,980$29,700▼ $6,280
Accounts Payable and Accrued Expenses$22,149$21,302▼ $847
Total Liabilities$253,415$248,462▼ $4,953
Net Assets / Fund Balance
Unrestricted Net Assets$477,338$473,746▼ $3,592
Temporarily Rstr Net Assets-$10,000-
Total Net Assets Fund Balance$477,338$483,746▲ $6,408
Total Liabilities and Net Assets / Fund Balance$730,753$732,208▲ $1,455

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$374,144$277,931$652,075
Other Land Buildings$178,465-$178,465
Land$100,000-$100,000
Equipment$1,184$51,831$53,015
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Milagros CastroExecutive DirectorFT$50,003$50,003

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$192,635
Program Service Revenue
$184,982
Investment Income
$0
Other Revenue
$1,958
All Other Contributions
$106,326
Change in Net Assets
$6,408

Audited Revenue Reconciliation

Revenue per Audited Statements
$379,575
Total Revenue per Audited Statements
$379,575
Total Revenue per Form 990
$379,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$280,250
Other Expenses$92,917
Total Fundraising Expense$12,345
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,397$26,575$1,662$194,634
Current Officers, Directors, Trustees, and Key Employees$26,252$18,751$5,000$50,003
Payroll Taxes$21,578$5,077$746$27,401
Depreciation Depletion$17,987$3,372$1,125$22,484
Office Expenses$9,287$1,741$581$11,609
Interest$7,496$1,406$469$9,371
Other Employee Benefits$6,467$1,522$223$8,212
Insurance$5,257$986$329$6,572
Fees for Services Accounting$0$5,671$0$5,671
Occupancy$2,670$500$167$3,337
Other Expenses$1,410$1,409$0$2,819
Travel$845$0$0$845
Conferences and Meetings$405$0$0$405
Total Functional Expenses$293,230$67,592$12,345$373,167

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$373,167
Total Expenses per Audited Statements$373,167
Total Expenses per Form 990$373,167
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$29,700
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
Lucy Ortiz
Title
Board Treasurer
Phone
9733610880
Signed
2017-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juan Casiano
Formed
1972
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
10
Employees
16
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/FundraisingAmt0746
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05077
IRS990/PayrollTaxesGrp/ProgramServicesAmt021578
IRS990/PayrollTaxesGrp/TotalAmt027401
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt025635
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt030026
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05236
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01973
IRS990/PrincipalOfficerNm0JUAN CASIANO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0999999
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0184982
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0152918
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-129
IRS990/PYOtherExpensesAmt0119710
IRS990/PYOtherRevenueAmt01438
IRS990/PYProgramServiceRevenueAmt0215128
IRS990/PYRevenuesLessExpensesAmt0-46717
IRS990/PYSalariesCompEmpBnftPaidAmt0296362
IRS990/PYTotalExpensesAmt0416072
IRS990/PYTotalRevenueAmt0369355
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06408
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0184982
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/BookValueAmt0374144
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0277931
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0652075
IRS990ScheduleD/EquipmentGrp/BookValueAmt01184
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051831
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053015
IRS990ScheduleD/ExpensesSubtotalAmt0373167
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0178465
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0178465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION RECEIVED IN ADVANCE
IRS990ScheduleD/RevenueSubtotalAmt0379575
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0653793
IRS990ScheduleD/TotalExpensesPerForm990Amt0373167
IRS990ScheduleD/TotalLiabilityAmt029700
IRS990ScheduleD/TotalRevenuePerForm990Amt0379575
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0379575
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0373167
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/TemporarilyRstrNetAssetsGrp/EOYAmt010000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0730753
IRS990/TotalAssetsEOYAmt0732208
IRS990/TotalAssetsGrp/BOYAmt0730753
IRS990/TotalAssetsGrp/EOYAmt0732208
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0192635
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012345
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067592
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0293230
IRS990/TotalFunctionalExpensesGrp/TotalAmt0373167
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0253415
IRS990/TotalLiabilitiesEOYAmt0248462
IRS990/TotalLiabilitiesGrp/BOYAmt0253415
IRS990/TotalLiabilitiesGrp/EOYAmt0248462
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0477338
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0483746
IRS990/TotalProgramServiceExpensesAmt0293230
IRS990/TotalProgramServiceRevenueAmt0184982
IRS990/TotalReportableCompFromOrgAmt050003
IRS990/TotalRevenueGrp/ExclusionAmt01958
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0184982
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379575
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0730753
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0732208
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00

Document Assets

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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
2016Detailed filing. Detailed filing data is available for this year.$7.32$2.48$4.84$3.80$3.73$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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