Civic Intelligence

Wee Love Learning Early Learning C Enter

990 • Fiscal year 2017 • EIN 27-4428796

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 01, 2018

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

85th percentile

0.66x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.84x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

58th percentile

6.1%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

44th percentile

$49,235

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

49th percentile

3.0%

Faster asset growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

7.3%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,432,156

Up $41,300 (+3.0%) from 2016

Net Assets

Up

$485,724

Up $69,337 (+17%) from 2016

Liabilities

Down

$946,432

Down $28,037 (-2.9%) from 2016

Revenue

Up

$1,131,058

Up $76,701 (+7.3%) from 2016

Expenses

Up

$1,061,721

Up $88,396 (+9.1%) from 2016

Net Income

Down

$69,337

Down $11,695 (-14%) from 2016

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 2017: $1,432,156Liabilities 2017: $946,432Net Assets 2017: $485,7242017Assets 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

2017

Assets$1,432,156
Liabilities$946,432
Net Assets$485,724

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 2017: $1,131,058Expenses 2017: $1,061,721Net Income 2017: $69,3372017Revenue 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

2017

Revenue$1,131,058
Expenses$1,061,721
Net Income$69,337
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 1, 2018
Return Version
2017v2.3
Gross Receipts
$1,137,755
Mission and Program Overview

Mission

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$1,338,324$1,317,568▼ $20,756
Rtn Earn Endowment Incm Other Fnds$416,387$485,724▲ $69,337
Cash and Non-Interest-Bearing Accounts$52,532$114,588▲ $62,056
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,390,856$1,432,156▲ $41,300
Liabilities
Mortgage Notes Payable Secured by Investment Property$974,469$946,432▼ $28,037
Total Liabilities$974,469$946,432▼ $28,037
Net Assets / Fund Balance
Total Net Assets Fund Balance$416,387$485,724▲ $69,337
Total Liabilities and Net Assets / Fund Balance$1,390,856$1,432,156▲ $41,300

Asset Categories

AssetBook ValueDepreciationBasis
Land$820,556-$820,556
Buildings$487,505$63,470$550,975
Other Land Buildings$9,507$38,677$48,184
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristen BernardChild Care Center DirectorFT$49,235$49,235

Board Members and Trustees

NameTitle
Robert SchieferBoard Chairman
June DownsDirector
Renae AntalonDirector
Gary DownsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,286
Program Service Revenue
$1,047,335
Investment Income
$134
Other Revenue
$26,303
All Other Contributions
$39,538
Change in Net Assets
$69,337

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$23,963Fair Market Value
Other Non Cash Contri Table35$4,207Fair Market Value
Total Noncash Contributions87$28,170-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$709,522
Other Expenses$352,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$596,280--$596,280
Interest$63,995$3,368-$67,363
Payroll Taxes$59,613$4,394-$64,007
Occupancy$57,351$3,018-$60,369
Current Officers, Directors, Trustees, and Key Employees$4,924$44,311-$49,235
Office Expenses$19,606$2,179-$21,785
Depreciation Depletion$20,756--$20,756
Insurance$13,824--$13,824
Travel$8,532--$8,532
Other Expenses$5,930--$5,930
Information Technology-$5,327-$5,327
Fees for Services Accounting-$1,975-$1,975
Advertising-$138-$138
Total Functional Expenses$997,011$64,710$0$1,061,721
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,697
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$17,748-$2,490-
Total Events$17,748-$6,697$-6,697
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
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 11B

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, comparability 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
2018-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Downs
Formed
2011
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
3
Employees
59
Volunteers
7

Preparer

Firm
Vickerman CPA Group Inc Ps
Address
6945 LITTLEROCK ROAD SW SUITE B, TUMWATER, WA 98512
Preparer
Antonia Goh CPA
Phone
3605709933
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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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt078
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt055
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0391
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94090
IRS990ScheduleA/PublicSupportPY509Pct00.93140
IRS990ScheduleA/PublicSupportTotal509Amt04172012
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt033963
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt030728
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt039592
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0128250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt029120
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0261653
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01137621
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01058989
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0896062
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0806520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0534473
IRS990ScheduleA/Total509Grp/TotalAmt04433665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01137755
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01059067
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0896117
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0806595
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0534522
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04434056
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0487505
IRS990ScheduleD/BuildingsGrp/DepreciationAmt063470
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0550975
IRS990ScheduleD/LandGrp/BookValueAmt0820556
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0820556
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09507
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038677
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt048184
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01317568
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017748
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017748
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06697
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017748
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017748
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6697
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04207
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04207
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02490
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02490
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt052
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt023963
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt035
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0AUCTION ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt04207
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, COMPARABILITY 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 11B
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/InvolvedAmt033000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL CASH PAYMENT
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/TotalAssetsBOYAmt01390856
IRS990/TotalAssetsEOYAmt01432156
IRS990/TotalAssetsGrp/BOYAmt01390856
IRS990/TotalAssetsGrp/EOYAmt01432156
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt057286
IRS990/TotalEmployeeCnt059
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064710
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0997011
IRS990/TotalFunctionalExpensesGrp/TotalAmt01061721
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0974469
IRS990/TotalLiabilitiesEOYAmt0946432
IRS990/TotalLiabilitiesGrp/BOYAmt0974469
IRS990/TotalLiabilitiesGrp/EOYAmt0946432
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0416387
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0485724
IRS990/TotalOtherCompensationAmt00

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