Civic Intelligence

Friends Early Learning Center

EIN 34-1385731 • 501(c)3 • Willoughby Hills, OH

Profile

To share christian faith with children and their families; to provide care, protection and assistance for children; to provide a complete christian educational experience geared to the needs of every child; to assist in the development of basic skills and special aptitude of children.

2846 Som Center RoadWilloughby Hills, OH 44094

www.friendsearlylearningcenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2021

Net Margin

100th percentile

1859%

Higher net margin than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Assets

Down

$0

Down $188,833 (-100%) from 2020

Liabilities

Up

$0

Up $17,854 (+100%) from 2020

Net Assets

Down

$0

Down $206,687 (-100%) from 2020

Revenue

Down

-$11,116

Down $225,580 (-105%) from 2020

Expenses

Down

$195,571

Down $70,332 (-26%) from 2020

Net Income

Down

-$206,687

Down $155,248 (-302%) from 2020

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0-$100KAssets 2011: $191,755Liabilities 2011: $0Net Assets 2011: $191,7552011Assets 2012: $196,389Liabilities 2012: $0Net Assets 2012: $196,3892012Assets 2013: $157,710Liabilities 2013: $0Net Assets 2013: $157,7102013Assets 2015: $194,160Liabilities 2015: $10,970Net Assets 2015: $183,1902015Assets 2016: $220,851Liabilities 2016: $0Net Assets 2016: $220,8512016Assets 2017: $214,875Liabilities 2017: $0Net Assets 2017: $214,8752017Assets 2018: $260,166Liabilities 2018: $21,045Net Assets 2018: $239,1212018Assets 2019: $258,126Liabilities 2019: $0Net Assets 2019: $258,1262019Assets 2020: $188,833Liabilities 2020: -$17,854Net Assets 2020: $206,6872020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KExpenses 2011: $460,3892011Expenses 2012: $529,9572012Revenue 2013: $526,895Expenses 2013: $565,575Net Income 2013: -$38,6802013Revenue 2015: $508,800Expenses 2015: $476,900Net Income 2015: $31,9002015Revenue 2016: $533,747Expenses 2016: $496,082Net Income 2016: $37,6652016Revenue 2017: $497,425Expenses 2017: $503,401Net Income 2017: -$5,9762017Revenue 2018: $570,348Expenses 2018: $546,102Net Income 2018: $24,2462018Revenue 2019: $580,358Expenses 2019: $561,353Net Income 2019: $19,0052019Revenue 2020: $214,464Expenses 2020: $265,903Net Income 2020: -$51,4392020Revenue 2021: -$11,116Expenses 2021: $195,571Net Income 2021: -$206,6872021

Highlighted filing

2021

Revenue-$11,116
Expenses$195,571
Net Income-$206,687

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 23, 2022
Return Version
2021v4.0
Gross Receipts
$27,496
Mission and Program Overview

Mission

To share christian faith with children and their families; to provide care, protection and assistance for children; to provide a complete christian educational experience geared to the needs of every child; to assist in the development of basic skills and special aptitude of children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$206,687--
Cash and Non-Interest-Bearing Accounts$80,792--
Savings and Temporary Cash Investments$62,543--
Land, Buildings, and Equipment, Net$41,069--
Accounts Receivable$4,429--
Total Assets$188,833$0▼ $188,833
Liabilities
Deferred Revenue$-17,854--
Total Liabilities$-17,854$0▲ $17,854
Net Assets / Fund Balance
Total Net Assets Fund Balance$206,687$0▼ $206,687
Total Liabilities and Net Assets / Fund Balance$188,833$0▼ $188,833
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynn PiercePresident
Chuck RuthBoard Member
Pam TommBoard Member
Shari HansenSecretary
Linda DautermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,472
Program Service Revenue
$0
Investment Income
$-38,588
Other Revenue
$0
All Other Contributions
$16,945
Change in Net Assets
$-206,687
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,520
Salaries, Compensation, and Employee Benefits$3,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$185,190-$185,190
Other Salaries and Wages$2,814--$2,814
Fees for Services Legal-$2,677-$2,677
Depreciation Depletion$2,457--$2,457
Payroll Taxes$237--$237
Other Expenses$1,005$100-$100
All Other Expenses$21$50-$71
Total Functional Expenses$6,534$189,037$0$195,571
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
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 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Friends Early Learning Center
EIN
34-1385731
Phone
4409441026
Address
2846 SOM CENTER ROAD, WILLOUGHBY HILLS, OH 44094

Signing Officer

Name
Linda Dauterman
Title
Treasurer
Phone
4409441026
Signed
2022-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Dauterman
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
1

Preparer

Firm
Jlp Cpas LLC
Address
8952 TYLER BLVD, MENTOR, OH 44060-2185
Preparer
Thomas P Judge CPA
Phone
4409741040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To share christian faith with children and their families; to provide care, protection and assistance for children; to provide a complete christian educational experience geared to the needs of every child; to assist in the development of basic skills and special aptitude of children.

Form 990, Part IX, Line 11G

Refunds 0 22,283 0 charitable contributions 0 162,907 0 total 0 185,190 0

Raw XML Appendix391 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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IRS990/GainOrLossGrp/OtherAmt0-38612
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt010527
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt027496
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt00
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt041069
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IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt038612
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0206687
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0WORKERS' COMPENSATION
IRS990/OtherExpensesGrp/Desc1QUICKBOOKS FEES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3LICENSES
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IRS990/PoliticalCampaignActyInd0false
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt4CROSSING BRIDGES DAYCARE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt5FRIENDS CHURCH
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt11200
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt2500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt3400
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt4200
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt5250
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt6163511
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0SEPH GEORGIAN
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1MAYFIELD ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt28805 EAST AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt32846 SOM CENTER ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt43725 KENT RD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt538268 ROSELAWN AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt62846 SOM CENTER RD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0WILLOUGHBY HILLS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1MAYFIELD HEIGHTS
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3WILLOUGHBY HILLS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm4STOW
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm5WILLOUGHBY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm6WILLOUGHBY HILLS
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd4OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd5OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd6OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd044094
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd144124
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd244060
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd344094
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd444224
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd544094
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd644094
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SHARE CHRISTIAN FAITH WITH CHILDREN AND THEIR FAMILIES; TO PROVIDE CARE, PROTECTION AND ASSISTANCE FOR CHILDREN; TO PROVIDE A COMPLETE CHRISTIAN EDUCATIONAL EXPERIENCE GEARED TO THE NEEDS OF EVERY CHILD; TO ASSIST IN THE DEVELOPMENT OF BASIC SKILLS AND SPECIAL APTITUDE OF CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REFUNDS 0 22,283 0 CHARITABLE CONTRIBUTIONS 0 162,907 0 TOTAL 0 185,190 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0188833
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0188833
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt027472
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0189037
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06534
IRS990/TotalFunctionalExpensesGrp/TotalAmt0195571
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-17854
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0-17854
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0206687
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt06534
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-38588
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-11116
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0188833
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02846 SOM CENTER RD
IRS990/USAddress/CityNm0WILLOUGHBY
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044094
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.FRIENDSEARLYLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA DAUTERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04409441026
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0341385731
ReturnHeader/Filer/PhoneNum04409441026
ReturnHeader/Filer/USAddress/AddressLine1Txt02846 SOM CENTER ROAD
ReturnHeader/Filer/USAddress/CityNm0WILLOUGHBY HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044094
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200766572
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JLP CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08952 TYLER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MENTOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0440602185
ReturnHeader/PreparerPersonGrp/PhoneNum04409741040
ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS P JUDGE CPA
ReturnHeader/ReturnTs02022-04-07T12:52:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LINDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DAUTERMAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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