Civic Intelligence

Wee Love Learning Early Learning C

990 • Fiscal year 2015 • EIN 27-4428796

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 03, 2016

1835 Cooper Point Rd SWOlympia, WA 98502

(360) 493-1223

Siviq Scores

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

Liabilities / Assets

86th percentile

0.75x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

1.14x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

63rd percentile

7.6%

Higher net margin than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

54th percentile

1.7%

Faster asset growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

5.0%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,350,288

Up $22,299 (+1.7%) from 2014

Net Assets

Up

$335,355

Up $67,683 (+25%) from 2014

Liabilities

Down

$1,014,933

Down $45,384 (-4.3%) from 2014

Revenue

Up

$891,749

Up $42,508 (+5.0%) from 2014

Expenses

Up

$824,066

Up $187,581 (+29%) from 2014

Net Income

Down

$67,683

Down $145,073 (-68%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $46,930Liabilities 2012: $0Net Assets 2012: $46,9302012Assets 2013: $54,916Liabilities 2013: $0Net Assets 2013: $54,9162013Assets 2014: $1,327,989Liabilities 2014: $1,060,317Net Assets 2014: $267,6722014Assets 2015: $1,350,288Liabilities 2015: $1,014,933Net Assets 2015: $335,3552015Assets 2016: $1,390,856Liabilities 2016: $974,469Net Assets 2016: $416,3872016Assets 2019: $1,466,006Liabilities 2019: $884,131Net Assets 2019: $581,8752019Assets 2020: $1,590,597Liabilities 2020: $849,563Net Assets 2020: $741,0342020Assets 2021: $1,801,773Liabilities 2021: $812,497Net Assets 2021: $989,2762021Assets 2022: $1,666,058Liabilities 2022: $795,682Net Assets 2022: $870,3762022Assets 2024: $1,863,246Liabilities 2024: $793,918Net Assets 2024: $1,069,3282024

Highlighted filing

2015

Assets$1,350,288
Liabilities$1,014,933
Net Assets$335,355

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2012: $388,3792012Revenue 2013: $532,475Expenses 2013: $524,489Net Income 2013: $7,9862013Revenue 2014: $849,241Expenses 2014: $636,485Net Income 2014: $212,7562014Revenue 2015: $891,749Expenses 2015: $824,066Net Income 2015: $67,6832015Revenue 2016: $1,054,357Expenses 2016: $973,325Net Income 2016: $81,0322016Revenue 2019: $1,096,262Expenses 2019: $1,049,744Net Income 2019: $46,5182019Revenue 2020: $1,079,457Expenses 2020: $920,298Net Income 2020: $159,1592020Revenue 2021: $1,052,845Expenses 2021: $804,603Net Income 2021: $248,2422021Revenue 2022: $904,412Expenses 2022: $855,442Net Income 2022: $48,9702022Revenue 2024: $1,222,486Expenses 2024: $1,106,360Net Income 2024: $116,1262024

Highlighted filing

2015

Revenue$891,749
Expenses$824,066
Net Income$67,683
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 3, 2016
Return Version
2015v2.1
Gross Receipts
$896,117
Mission and Program Overview

Mission

Provide child care in a safe place where children will experience love. Create quality services which meet the developmental needs of young children and maintain a safe loving environment for all. Serve children from infant to twelve years old.

Provide loving child care & meet the developmental needs of children from infant to twelve years old.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,311,182$1,346,253▲ $35,071
Cap Stk Tr Prin Current Funds$267,672$335,355▲ $67,683
Loans From Officers Directors$35,317$14,317▼ $21,000
Cash and Non-Interest-Bearing Accounts$16,807$4,035▼ $12,772
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,327,989$1,350,288▲ $22,299
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,025,000$1,000,616▼ $24,384
Total Liabilities$1,060,317$1,014,933▼ $45,384
Net Assets / Fund Balance
Total Net Assets Fund Balance$267,672$335,355▲ $67,683
Total Liabilities and Net Assets / Fund Balance$1,327,989$1,350,288▲ $22,299

Asset Categories

AssetBook ValueDepreciationBasis
Land$820,556-$820,556
Buildings$497,618$13,149$510,767
Other Land Buildings$28,079$38,972$67,051
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Corrie GerouChild Care CTR DirectorFT$38,729$38,729
Samantha NavarroChild Care CTR Asst. DirectorFT$27,470$27,470
Sarah JallyChild Care CTR Program DirectorFT$26,199$26,199

Board Members and Trustees

NameTitle
Robert SchieferDirector - Board Chair
June DownsDirector
Marc DaigneaultDirector
Gary DownsDirector - Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,836
Program Service Revenue
$811,226
Investment Income
$55
Other Revenue
$22,632
All Other Contributions
$45,192
Change in Net Assets
$67,683

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
Food Inventory52$29,592Fair Market Value
Other Non Cash Contri Table42$4,645Fair Market Value
Total Noncash Contributions94$34,237-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$527,583
Other Expenses$296,483
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$390,423--$390,423
Current Officers, Directors, Trustees, and Key Employees$9,240$83,158-$92,398
Interest$67,465$3,551-$71,016
Payroll Taxes$36,196$8,566-$44,762
Depreciation Depletion$38,666--$38,666
Occupancy$36,466$1,919-$38,385
Office Expenses$8,386$932-$9,318
Travel$6,811--$6,811
Other Expenses$4,500--$4,500
Insurance$4,498--$4,498
Information Technology-$2,308-$2,308
Fees for Services Accounting-$1,600-$1,600
Advertising-$910-$910
Total Functional Expenses$721,122$102,944$0$824,066
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,368
Fundraising Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$35,317$14,317▼ $21,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
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

Two uncompensated board members have a family relationship.

Form 990, Part VI, Section B, Line 11

The form 990 is thoroughly reviewed by the organization's treasurer prior to filing and will be provided to the board after filing.

Form 990, Part VI, Section B, Line 15

The organization's procedures for determining executive director compensation and employees earning more than $50,000 include annual compensation review by the board, comparabiltiy of market data before considering material increases, and in accordance with procedures determine in the organization's conflict of interest policy.

Form 990, Part VI, Section C, Line 19

Reports are available upon request.

Filing and Contact Details

Filer

Filer Name
Wee Love Learning
EIN
27-4428796
Phone
3604931223
Address
1835 COOPER POINT RD SW, OLYMPIA, WA 98502

Signing Officer

Name
Gary Downs
Title
Treasurer
Phone
3604931223
Signed
2016-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Downs
Formed
2011
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
2
Employees
68
Volunteers
8

Preparer

Firm
Rsm US Llp
Address
105 8TH AVENUE SE SUITE 300, OLYMPIA, WA 98501-1386
Preparer
Antonia Goh CPA
Phone
3607547244
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0811226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0638754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0490625
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0362030
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0153408
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02456043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt055
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0244
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91940
IRS990ScheduleA/PublicSupportTotal509Amt02544462
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt039592
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0128250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt029120
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt026000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0222962
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0869062
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0806520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0534473
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0403844
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0153525
IRS990ScheduleA/Total509Grp/TotalAmt02767424
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0869117
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0806595
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0534522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0403891
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0153543
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02767668
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0497618
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013149
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0510767
IRS990ScheduleD/LandGrp/BookValueAmt0820556
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0820556
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028079
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038972
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067051
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01346253
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt014317
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONAL SUPPORT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt035317
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0GARY DOWNS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt014317
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt052
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt029592
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt042
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0AUCTION ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt04645
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO UNCOMPENSATED BOARD MEMBERS HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS THOROUGHLY REVIEWED BY THE ORGANIZATION'S TREASURER PRIOR TO FILING AND WILL BE PROVIDED TO THE BOARD AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S PROCEDURES FOR DETERMINING EXECUTIVE DIRECTOR COMPENSATION AND EMPLOYEES EARNING MORE THAN $50,000 INCLUDE ANNUAL COMPENSATION REVIEW BY THE BOARD, COMPARABILTIY OF MARKET DATA BEFORE CONSIDERING MATERIAL INCREASES, AND IN ACCORDANCE WITH PROCEDURES DETERMINE IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPORTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WINDWORKS FELLOWSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0912159360
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01835 COOPER POINT RD SW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OLYMPIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098502
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt027000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL PAID.
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WINDWORKS FELLOWSHIP
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01327989
IRS990/TotalAssetsEOYAmt01350288
IRS990/TotalAssetsGrp/BOYAmt01327989

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