Civic Intelligence

Bright Beginnings Learning Academy

990 • Fiscal year 2018 • EIN 27-2419864

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 30, 2019

Organization ProfileWWW.BBLEARNINGACAD.COM
3219 Clairemont Mesa BlvdSan Diego, CA 92117

(858) 505-9638

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.16x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$61,776

Higher top officer pay than 95% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

97th percentile

342%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

66%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$104,959

Up $80,237 (+325%) from 2016

Net Assets

Up

$87,840

Up $105,991 (+584%) from 2016

Liabilities

Down

$17,119

Down $25,754 (-60%) from 2016

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin74th percentile

Revenue

Up

$468,212

Up $199,968 (+75%) from 2016

Expenses

Up

$381,587

Up $124,953 (+49%) from 2016

Net Income

Up

$86,625

Up $75,015 (+646%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$150K$100K$50K$0-$50KAssets 2014: $18,433Liabilities 2014: $35,726Net Assets 2014: -$17,2932014Assets 2015: $23,672Liabilities 2015: $53,433Net Assets 2015: -$29,7612015Assets 2016: $24,722Liabilities 2016: $42,873Net Assets 2016: -$18,1512016Assets 2018: $104,959Liabilities 2018: $17,119Net Assets 2018: $87,8402018Assets 2020: $41,118Liabilities 2020: $15,923Net Assets 2020: $25,1952020Assets 2021: $63,314Liabilities 2021: $17,141Net Assets 2021: $46,1732021Assets 2022: $3,542Liabilities 2022: $7,311Net Assets 2022: -$3,7692022

Highlighted filing

2018

Assets$104,959
Liabilities$17,119
Net Assets$87,840
Open 2018 Filing

Operations Trend

Revenue Growth89th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $220,241Expenses 2014: $237,982Net Income 2014: -$17,7412014Revenue 2015: $222,003Expenses 2015: $234,471Net Income 2015: -$12,4682015Revenue 2016: $268,244Expenses 2016: $256,634Net Income 2016: $11,6102016Revenue 2018: $468,212Expenses 2018: $381,587Net Income 2018: $86,6252018Revenue 2020: $472,738Expenses 2020: $445,527Net Income 2020: $27,2112020Revenue 2021: $587,922Expenses 2021: $566,944Net Income 2021: $20,9782021Revenue 2022: $632,898Expenses 2022: $682,840Net Income 2022: -$49,9422022

Highlighted filing

2018

Revenue$468,212
Expenses$381,587
Net Income$86,625
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 30, 2019
Return Version
2018v3.1
Gross Receipts
$468,212
Mission and Program Overview

Mission

The purpose of the organization is to provide a safe atmosphere for children to learn and grow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivables From Officers Etc-$50,771-
Cash and Non-Interest-Bearing Accounts$5,321$42,958▲ $37,637
Loans From Officers Directors$12,773--
Intangible Assets$9,367$8,132▼ $1,235
Accounts Receivable$5,575--
Other Notes and Loans Receivable, Net$2,257$2,257→ $0
Land, Buildings, and Equipment, Net$1,223$841▼ $382
Total Assets$23,743$104,959▲ $81,216
Liabilities
Other Liabilities$9,755$17,119▲ $7,364
Total Liabilities$22,528$17,119▼ $5,409
Net Assets / Fund Balance
Unrestricted Net Assets$1,215$87,840▲ $86,625
Total Net Assets Fund Balance$1,215$87,840▲ $86,625
Total Liabilities and Net Assets / Fund Balance$23,743$104,959▲ $81,216

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$748$5,065$5,813
Equipment$93$981$1,074
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michaelyn RainneyPresidentFT$61,776$61,776
Brooklyn CaveSecretary/tr-$16,010$16,010

Board Members and Trustees

NameTitle
James SouthardDirector
Robert S RainneyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,527
Program Service Revenue
$464,685
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,527
Change in Net Assets
$86,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$298,404
Other Expenses$83,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,316--$255,316
Payroll Taxes$43,088--$43,088
Occupancy$35,027--$35,027
Office Expenses$12,459--$12,459
Conferences and Meetings$10,088--$10,088
Insurance$10,059--$10,059
Other Expenses$1,915--$1,915
Depreciation Depletion$1,617--$1,617
Fees for Services Other$1,314--$1,314
Advertising$318--$318
Total Functional Expenses$381,587$0$0$381,587
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
Receivables from Officers, Directors, Trustees, and Key Employees-$50,771-
Loans from Officers, Directors, Trustees, and Key Employees$12,773--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$17,119
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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, Page 6, Part VI, Line 2

“Michaelyn rainney brooklyn cave president sec/treas parent/daughter robert rainney michaelyn rainney director president husband/wife brooklyn cave robert rainney sec/treas director daughter/parent”

Form 990, Page 6, Part VI, Line 11B

“The tax return is provided to the president. The president reviews the tax return with the tax preparer and then reviews the tax return with the other directors of the organization. Upon review and discussion, the signed federal electronic authorization forms is provided to the tax preparer and the california tax return is mailed to the franchise tax board.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Bright Beginnings Learning Academy
EIN
27-2419864
Phone
8585059638
Address
3219 CLAIREMONT MESA BLVD, SAN DIEGO, CA 92117

Signing Officer

Name
Michaelyn Rainney
Title
President
Phone
8585059638
Signed
2019-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michaelyn Rainney
Formed
2010
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
1
Employees
24

Preparer

Firm
Moore Professional Service & Associates
Address
769 JAMACHA RD, EL CAJON, CA 92019
Preparer
Barbara S Moore
Phone
6194442226
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The purpose of the organization is to provide a safe atmosphere of r children to learn and grow.”

Raw XML Appendix337 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICHAELYN RAINNEY BROOKLYN CAVE PRESIDENT SEC/TREAS PARENT/DAUGHTER ROBERT RAINNEY MICHAELYN RAINNEY DIRECTOR PRESIDENT HUSBAND/WIFE BROOKLYN CAVE ROBERT RAINNEY SEC/TREAS DIRECTOR DAUGHTER/PARENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAX RETURN IS PROVIDED TO THE PRESIDENT. THE PRESIDENT REVIEWS THE TAX RETURN WITH THE TAX PREPARER AND THEN REVIEWS THE TAX RETURN WITH THE OTHER DIRECTORS OF THE ORGANIZATION. UPON REVIEW AND DISCUSSION, THE SIGNED FEDERAL ELECTRONIC AUTHORIZATION FORMS IS PROVIDED TO THE TAX PREPARER AND THE CALIFORNIA TAX RETURN IS MAILED TO THE FRANCHISE TAX BOARD.
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087840
IRS990/TotalOtherProgSrvcExpenseAmt0326
IRS990/TotalProgramServiceExpensesAmt0381587
IRS990/TotalProgramServiceRevenueAmt0464685
IRS990/TotalReportableCompFromOrgAmt077786
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0464685
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0468212
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023743
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104959
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01215
IRS990/UnrestrictedNetAssetsGrp/EOYAmt087840
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092111
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.BBLEARNINGACAD.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAELYN RAINNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08585059638
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRIGHT BEGINNINGS LEARNING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0BRIG
ReturnHeader/Filer/EIN0272419864
ReturnHeader/Filer/PhoneNum08585059638
ReturnHeader/Filer/USAddress/AddressLine1Txt03219 CLAIREMONT MESA BLVD
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092117
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BA95A564E1526E63F61A22BAEEDBB192BE4BEEDA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BF32616F796732D97DE14A4BB1F4AA43C1757D6C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.175.109.165
ReturnHeader/FilingSecurityInformation/IPDt02019-10-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:33:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953791047
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOORE PROFESSIONAL SERVICE & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0769 JAMACHA RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL CAJON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092019
ReturnHeader/PreparerPersonGrp/PhoneNum06194442226
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA S MOORE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-10-30T15:33:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$104,959
Liabilities
$17,119
Net assets
$87,840
Revenue
$468,212
Expenses
$381,587
Net income
$86,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.07$0.04$6.33$6.83$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.17$0.46$5.88$5.67$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.16$0.25$4.73$4.46$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.17$0.88$4.68$3.82$0.87
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.43$0.18$2.68$2.57$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.53$0.30$2.22$2.34$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.36$0.17$2.20$2.38$0.18