Civic Intelligence

Bright Beginnings Learning Academy

990 • Fiscal year 2024 • EIN 27-2419864

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 29, 2025

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

(858) 886-7736

Siviq Scores

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

Liabilities / Assets

81st percentile

0.28x

Higher debt load relative to assets than 81% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

74th percentile

19%

Faster asset growth than 74% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.4%

Faster revenue growth than 46% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$63,358

Up $59,816 (+1689%) from 2022

Net Assets

Up

$45,397

Up $49,166 (+1304%) from 2022

Liabilities

Up

$17,961

Up $10,650 (+146%) from 2022

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin36th percentile

Revenue

Up

$785,316

Up $152,418 (+24%) from 2022

Expenses

Up

$793,172

Up $110,332 (+16%) from 2022

Net Income

Up

-$7,856

Up $42,086 (+84%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth74th 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: -$3,7692022Assets 2024: $63,358Liabilities 2024: $17,961Net Assets 2024: $45,3972024

Highlighted filing

2024

Assets$63,358
Liabilities$17,961
Net Assets$45,397
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$1.0M$500K$0-$500KRevenue 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: -$49,9422022Revenue 2024: $785,316Expenses 2024: $793,172Net Income 2024: -$7,8562024

Highlighted filing

2024

Revenue$785,316
Expenses$793,172
Net Income-$7,856
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.0
Gross Receipts
$785,316
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
Cash and Non-Interest-Bearing Accounts$51,297$62,637▲ $11,340
Intangible Assets$1,956$721▼ $1,235
Total Assets$53,253$63,358▲ $10,105
Liabilities
Other Liabilities-$17,961-
Total Liabilities$0$17,961▲ $17,961
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$53,253$45,397▼ $7,856
Total Net Assets Fund Balance$53,253$45,397▼ $7,856
Total Liabilities and Net Assets / Fund Balance$53,253$63,358▲ $10,105

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$5,813$5,813
Equipment-$1,074$1,074
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Michaelyn RainneyPresident
James SouthardDirector
Robert S RainneyDirector
Brooklyn CaveSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$5,750
Program Service Revenue
$779,566
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,750
Change in Net Assets
$-7,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$592,288
Other Expenses$200,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$531,775--$531,775
Occupancy$83,233$14,688-$97,921
Payroll Taxes$45,385$15,128-$60,513
Fees for Services Other$36,604--$36,604
All Other Expenses$11,960--$11,960
Insurance$7,114$1,779-$8,893
Other Expenses$4,550$7,401-$4,550
Office Expenses-$1,916-$1,916
Depreciation Depletion$1,235--$1,235
Advertising$317--$317
Total Functional Expenses$752,260$40,912$0$793,172
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
Prepayments$17,961
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
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
8588867736
Address
3219 CLAIREMONT MESA BLVD, SAN DIEGO, CA 92117

Signing Officer

Name
Michaelyn Rainney
Title
President
Phone
8588867736
Signed
2025-04-29
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
17

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 Appendix318 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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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAELYN RAINNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL CAJON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA S MOORE
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ReturnHeader/ReturnTs02025-04-29T17:22:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$63,358
Liabilities
$17,961
Net assets
$45,397
Revenue
$785,316
Expenses
$793,172
Net income
-$7,856
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.63$0.18$0.45$7.85$7.93$0.08
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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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