Civic Intelligence

Learning Land Inc.

990 • Fiscal year 2023 • EIN 23-7063127

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 26, 2023

Organization ProfileWWW.LEARNINGLANDNURSERYSCHOOL.COM
320 Church RoadBrunswick, ME 04011

(207) 725-4387

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$56,185

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 26.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

84th percentile

45%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

17%

Faster revenue growth than 63% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$153,101

Up $47,813 (+45%) from 2022

Net Assets

Up

$153,101

Up $47,813 (+45%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin76th percentile

Revenue

Up

$209,229

Up $30,250 (+17%) from 2022

Expenses

Up

$161,416

Up $31,002 (+24%) from 2022

Net Income

Down

$47,813

Down $752 (-1.5%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$200K$150K$100K$50K$0Assets 2016: $33,223Net Assets 2016: $33,2232016Assets 2017: $46,048Net Assets 2017: $46,0482017Assets 2020: $25,382Liabilities 2020: $3,342Net Assets 2020: $22,0402020Assets 2022: $105,288Liabilities 2022: $0Net Assets 2022: $105,2882022Assets 2023: $153,101Liabilities 2023: $0Net Assets 2023: $153,1012023Assets 2025: $180,995Liabilities 2025: $0Net Assets 2025: $180,9952025

Highlighted filing

2023

Assets$153,101
Liabilities$0
Net Assets$153,101
Open 2023 Filing

Operations Trend

Revenue Growth63rd percentile

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

$300K$200K$100K$0-$100KRevenue 2016: $125,907Expenses 2016: $117,570Net Income 2016: $8,3372016Revenue 2017: $133,077Expenses 2017: $120,252Net Income 2017: $12,8252017Revenue 2020: $81,668Expenses 2020: $88,872Net Income 2020: -$7,2042020Revenue 2022: $178,979Expenses 2022: $130,414Net Income 2022: $48,5652022Revenue 2023: $209,229Expenses 2023: $161,416Net Income 2023: $47,8132023Revenue 2025: $209,715Expenses 2025: $184,768Net Income 2025: $24,9472025

Highlighted filing

2023

Revenue$209,229
Expenses$161,416
Net Income$47,813
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 26, 2023
Return Version
2022v5.0
Gross Receipts
$209,229
Mission and Program Overview

Mission

To provide young children of the area a safe and educational environment.

To provide a safe & comfortable educational environment for area children ages 3 to 5, to teach school readiness using a play-based approach, and to provide a supportive environment for early learners and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$105,288$153,101▲ $47,813
Cash and Non-Interest-Bearing Accounts$65,144$112,931▲ $47,787
Savings and Temporary Cash Investments$40,144$40,170▲ $26
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$105,288$153,101▲ $47,813
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$105,288$153,101▲ $47,813
Total Liabilities and Net Assets / Fund Balance$105,288$153,101▲ $47,813
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly BasquezExecutive DirectorFT$56,185$56,185

Board Members and Trustees

NameTitle
Sandra HayesPresident
Connie ArmesDirector
Sarah BasquezDirector
Sarah SpencerSecretary
Jaclyn PitcairnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,129
Program Service Revenue
$173,795
Investment Income
$305
Other Revenue
$0
All Other Contributions
$5,498
Change in Net Assets
$47,813
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$124,112
Other Expenses$37,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,816--$58,816
Current Officers, Directors, Trustees, and Key Employees$11,237$44,948-$56,185
Occupancy$10,835$1,204-$12,039
Payroll Taxes$5,550$3,561-$9,111
Insurance$3,627$1,150-$4,777
Office Expenses$946$105-$1,051
Fees for Services Other$615$395-$1,010
Other Expenses$542--$542
Total Functional Expenses$110,053$51,363$0$161,416
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

“Sarah basquez, a director, is the daughter of kimberly basquez, the executive director.”

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

“A complete copy of form 990 is initially reviewed by the executive director and treasurer, and then the form 990 is provided to all directors for their review. The executive director subsequently executes the required form for filing form 990 with the internal revenue service.”

Form 990, Part VI, Section B, Line 15A

“The board of directors deliberates and decides the executive director's compensation based on information availalbe to the board of directors. Such information includes qualitative and quantative data regarding the performance of the executive director, as well as information regarding comparable compensation paid by similar organizations for similar services.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available, generally on paper, in response to specific requests from the public”

Filing and Contact Details

Filer

Filer Name
Learning Land Inc
EIN
23-7063127
Phone
2077254387
Address
320 CHURCH ROAD, BRUNSWICK, ME 04011

Signing Officer

Name
Kimberly Basquez
Title
Executive Director
Phone
2077254387
Signed
2023-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Basquez
Formed
1969
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
5

Preparer

Firm
Albin Randall & Bennett
Address
PO BOX 445 130 MIDDLE STREET, PORTLAND, ME 04112-0445
Preparer
Daniel P Doiron
Phone
2077721981
Raw XML Appendix345 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.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE "ABOUT US" SECTION OF ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1DURING THE FISCAL YEAR ENDING JUNE 30, 2023, THE ORGANIZATION RECEIVED A TOTAL OF $29,631 FROM THE MAINE DEPARTMENT OF HEALTH AND HUMAN SERVICES AS A RESULT OF VARIOUS FEDERAL AND STATE FUNDING PROGRAMS THAT PROVIDED FINANCIAL RELIEF IN RESPONSE TO THE COVID-19 PANDEMIC AND TO SUPPORT CHILD CARE OPTIONS IN THE STATE OF MAINE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SARAH BASQUEZ, A DIRECTOR, IS THE DAUGHTER OF KIMBERLY BASQUEZ, THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLETE COPY OF FORM 990 IS INITIALLY REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER, AND THEN THE FORM 990 IS PROVIDED TO ALL DIRECTORS FOR THEIR REVIEW. THE EXECUTIVE DIRECTOR SUBSEQUENTLY EXECUTES THE REQUIRED FORM FOR FILING FORM 990 WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DELIBERATES AND DECIDES THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON INFORMATION AVAILALBE TO THE BOARD OF DIRECTORS. SUCH INFORMATION INCLUDES QUALITATIVE AND QUANTATIVE DATA REGARDING THE PERFORMANCE OF THE EXECUTIVE DIRECTOR, AS WELL AS INFORMATION REGARDING COMPARABLE COMPENSATION PAID BY SIMILAR ORGANIZATIONS FOR SIMILAR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE, GENERALLY ON PAPER, IN RESPONSE TO SPECIFIC REQUESTS FROM THE PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051363
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0110053
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161416
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0105288
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153101
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0110053
IRS990/TotalProgramServiceRevenueAmt0173795
IRS990/TotalReportableCompFromOrgAmt056185
IRS990/TotalRevenueGrp/ExclusionAmt0305
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173795
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0209229
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0105288
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153101
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0320 CHURCH ROAD
IRS990/USAddress/CityNm0BRUNSWICK
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004011
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LEARNINGLANDNURSERYSCHOOL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY BASQUEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02077254387
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING LAND INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0237063127
ReturnHeader/Filer/PhoneNum02077254387
ReturnHeader/Filer/USAddress/AddressLine1Txt0320 CHURCH ROAD
ReturnHeader/Filer/USAddress/CityNm0BRUNSWICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004011
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010448006
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALBIN RANDALL & BENNETT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 445 130 MIDDLE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0041120445
ReturnHeader/PreparerPersonGrp/PhoneNum02077721981
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL P DOIRON
ReturnHeader/ReturnTs02023-09-28T14:37:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIMBERLY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BASQUEZ
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$153,101
Liabilities
$0
Net assets
$153,101
Revenue
$209,229
Expenses
$161,416
Net income
$47,813
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.00$1.81$2.10$1.85$0.25
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$2.09$1.61$0.48
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$1.79$1.30$0.49
2020Detailed filing. Detailed filing data is available for this year.$0.25$0.03$0.22$0.82$0.89$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.46$1.33$1.20$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.33$1.26$1.18$0.08