Civic Intelligence

Academy for Early Learning

990 • Fiscal year 2020 • EIN 23-2377711

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 14, 2021

5000 Wissahickon AvenuePhiladelphia, PA 19144-4867

(215) 381-3061

Siviq Scores

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

Liabilities / Assets

94th percentile

1.02x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.48x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

17th percentile

-20%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$86,566

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

78th percentile

37%

Faster asset growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

13th percentile

-41%

Faster revenue growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$362,674

Up $98,832 (+37%) from 2019

Net Assets

Down

-$6,482

Down $150,013 (-105%) from 2019

Liabilities

Up

$369,156

Up $248,845 (+207%) from 2019

Revenue

Down

$762,335

Down $540,621 (-41%) from 2019

Expenses

Down

$912,348

Down $401,813 (-31%) from 2019

Net Income

Down

-$150,013

Down $138,808 (-1239%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $323,825Liabilities 2010: $67,616Net Assets 2010: $256,2092010Assets 2011: $337,082Liabilities 2011: $56,041Net Assets 2011: $281,0412011Assets 2012: $292,399Liabilities 2012: $66,467Net Assets 2012: $225,9322012Assets 2013: $292,194Liabilities 2013: $71,675Net Assets 2013: $220,5192013Assets 2014: $304,322Liabilities 2014: $87,366Net Assets 2014: $216,9562014Assets 2015: $355,014Liabilities 2015: $79,232Net Assets 2015: $275,7822015Assets 2016: $363,455Liabilities 2016: $75,886Net Assets 2016: $287,5692016Assets 2017: $329,581Liabilities 2017: $125,459Net Assets 2017: $204,1222017Assets 2018: $279,153Liabilities 2018: $124,417Net Assets 2018: $154,7362018Assets 2019: $263,842Liabilities 2019: $120,311Net Assets 2019: $143,5312019Assets 2020: $362,674Liabilities 2020: $369,156Net Assets 2020: -$6,4822020Assets 2021: $454,512Liabilities 2021: $76,816Net Assets 2021: $377,6962021Assets 2022: $262,526Liabilities 2022: $82,889Net Assets 2022: $179,6372022

Highlighted filing

2020

Assets$362,674
Liabilities$369,156
Net Assets-$6,482

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,277,1912010Expenses 2011: $1,275,3662011Revenue 2012: $1,507,784Expenses 2012: $1,562,893Net Income 2012: -$55,1092012Revenue 2013: $1,523,363Expenses 2013: $1,528,776Net Income 2013: -$5,4132013Revenue 2014: $1,554,830Expenses 2014: $1,558,394Net Income 2014: -$3,5642014Revenue 2015: $1,676,947Expenses 2015: $1,618,121Net Income 2015: $58,8262015Revenue 2016: $1,753,553Expenses 2016: $1,741,768Net Income 2016: $11,7852016Revenue 2017: $1,657,248Expenses 2017: $1,740,695Net Income 2017: -$83,4472017Revenue 2018: $1,318,905Expenses 2018: $1,368,291Net Income 2018: -$49,3862018Revenue 2019: $1,302,956Expenses 2019: $1,314,161Net Income 2019: -$11,2052019Revenue 2020: $762,335Expenses 2020: $912,348Net Income 2020: -$150,0132020Revenue 2021: $1,766,691Expenses 2021: $1,382,513Net Income 2021: $384,1782021Revenue 2022: $826,321Expenses 2022: $996,160Net Income 2022: -$169,8392022

Highlighted filing

2020

Revenue$762,335
Expenses$912,348
Net Income-$150,013
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 14, 2021
Return Version
2020v4.0
Gross Receipts
$762,335
Mission and Program Overview

Mission

Educational and Childcare Services

Education and childcare services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,761$298,848▲ $173,087
Savings and Temporary Cash Investments$96,756$43,932▼ $52,824
Accounts Receivable$24,196$12,924▼ $11,272
Prepaid Expenses and Deferred Charges$17,129$6,970▼ $10,159
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$263,842$362,674▲ $98,832
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$0$289,500▲ $289,500
Accounts Payable and Accrued Expenses$102,863$64,851▼ $38,012
Deferred Revenue$17,448$14,805▼ $2,643
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$120,311$369,156▲ $248,845
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$143,531$-6,482▼ $150,013
Total Net Assets Fund Balance$143,531$-6,482▼ $150,013
Total Liabilities and Net Assets / Fund Balance$263,842$362,674▲ $98,832
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jane MunnExecutive DirectorFT$86,566$86,566
Robin MunnDirectorFT$77,672$77,672

Board Members and Trustees

NameTitle
Kimberley McNeillPresident
Tracy MarksSecretary
Stephanie DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$176,399
Program Service Revenue
$583,181
Investment Income
$675
Other Revenue
$2,080
All Other Contributions
$176,399
Change in Net Assets
$-150,013

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$392,796Fair market rental computed by US GSA.
Total Noncash Contributions1$392,796-

Audited Revenue Reconciliation

Revenue per Audited Statements
$762,335
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$392,796
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,155,131
Total Revenue per Form 990
$762,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$791,918
Other Expenses$120,430
Total Fundraising Expense$835
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$489,993$164,238$0$654,231
Other Employee Benefits$55,184$18,497$0$73,681
Payroll Taxes$38,124$12,779$0$50,903
Insurance$23,023$5,756$0$28,779
Information Technology$13,739$4,174$0$17,913
Office Expenses$10,030$3,236$0$13,266
Pension Plan Contributions$9,814$3,289$0$13,103
Other Expenses$7,567$0$0$7,567
All Other Expenses$0$411$835$1,246
Advertising$0$641$0$641
Total Functional Expenses$696,523$214,990$835$912,348

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,305,144
Expenses per Audited Statements$912,348
Total Expenses per Form 990$912,348
Expenses Not Reported on Form 990$392,796
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 2

Robin Munn Director is the daughter of Executive Director Jane Munn.

Part VI, Line 11A

Form 990 is distributed to board members prior to filing.

Part VI, Line 15

Compensation of officers and directors is determined by comparable positions at similar centers and require board approval. Compensation of key employees is determined by comparable positions at similar centers and require board approval.

Filing and Contact Details

Filer

Filer Name
Academy for Early Learning
EIN
23-2377711
In Care Of
% Kimberley McNeill
Phone
2153813061
Address
5000 WISSAHICKON AVENUE, PHILADELPHIA, PA 19144-4867

Signing Officer

Name
Robin Munn
Title
Director
Signed
2021-07-14
Discuss with paid preparer
No

Organization Details

Formed
1985
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
31
Volunteers
0

Preparer

Firm
Robert F Burock RPC LLC
Address
P O Box 2042, 2 Bala Plaza - Suite 300, Bala Cynwyd, PA 19004
Preparer
Robert Burock
Phone
6106607743
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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