Civic Intelligence

Friends Early Learning Center

990 • Fiscal year 2018 • EIN 34-1385731

Jan 01, 2018 to Dec 31, 2018 • Filed on Feb 07, 2019

Organization ProfileWWW.FRIENDSEARLYLEARNINGCENTER.COM
2846 Som Center RoadWilloughby Hills, OH 44094

(440) 944-1026

Siviq Scores

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

Liabilities / Assets

61st percentile

0.08x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

52nd percentile

4.3%

Higher net margin than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$260,166

Up $45,291 (+21%) from 2017

Net Assets

Up

$239,121

Up $24,246 (+11%) from 2017

Liabilities

Up

$21,045

Up $21,045 from 2017

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin52nd percentile

Revenue

Up

$570,348

Up $72,923 (+15%) from 2017

Expenses

Up

$546,102

Up $42,701 (+8.5%) from 2017

Net Income

Up

$24,246

Up $30,222 (+506%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$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

2018

Assets$260,166
Liabilities$21,045
Net Assets$239,121
Open 2018 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$570,348
Expenses$546,102
Net Income$24,246
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 7, 2019
Return Version
2018v3.1
Gross Receipts
$570,348
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$214,875$239,121▲ $24,246
Savings and Temporary Cash Investments$106,135$128,235▲ $22,100
Cash and Non-Interest-Bearing Accounts$46,675$77,934▲ $31,259
Land, Buildings, and Equipment, Net$61,740$53,997▼ $7,743
Accounts Receivable$325--
Total Assets$214,875$260,166▲ $45,291
Liabilities
Deferred Revenue-$21,045-
Total Liabilities$0$21,045▲ $21,045
Net Assets / Fund Balance
Total Net Assets Fund Balance$214,875$239,121▲ $24,246
Total Liabilities and Net Assets / Fund Balance$214,875$260,166▲ $45,291

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$53,997$36,970$90,967
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
Christy LairdDirector
Chuck RuthDirector
Linda DautermanDirector
Lynn PierceDirector
Pam TommDirector
Shari HansenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$566,482
Investment Income
$483
Other Revenue
$3,383
Change in Net Assets
$24,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$407,054
Other Expenses$139,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$357,790$21,000-$378,790
Occupancy$45,600--$45,600
Payroll Taxes$28,264--$28,264
Depreciation Depletion$7,745--$7,745
Fees for Services Legal-$5,495-$5,495
Advertising$4,258--$4,258
All Other Expenses$2,866$776-$3,642
Other Expenses$3,134$23,770-$3,134
Insurance-$2,345-$2,345
Conferences and Meetings-$1,280-$1,280
Office Expenses$264--$264
Total Functional Expenses$491,436$54,666$0$546,102
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 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
Director
Phone
4409441026
Signed
2019-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Dauterman
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
10

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.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214875
IRS990/TotalAssetsEOYAmt0260166
IRS990/TotalAssetsGrp/BOYAmt0214875
IRS990/TotalAssetsGrp/EOYAmt0260166
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IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054666
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0491436
IRS990/TotalFunctionalExpensesGrp/TotalAmt0546102
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt021045
IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0491436
IRS990/TotalProgramServiceRevenueAmt0566482
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0570348
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0570348
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0260166
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IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044094
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IRS990/VotingMembersIndependentCnt00
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA DAUTERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04409441026
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS EARLY LEARNING CENTER
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ReturnHeader/Filer/PhoneNum04409441026
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0170.76.157.7
ReturnHeader/FilingSecurityInformation/IPDt02019-02-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:55:36
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/PreparationDt02019-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS P JUDGE CPA
ReturnHeader/ReturnTs02019-02-13T09:55:36-06:00
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
$260,166
Liabilities
$21,045
Net assets
$239,121
Revenue
$570,348
Expenses
$546,102
Net income
$24,246
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.11$1.96$2.07
2020Detailed filing. Detailed filing data is available for this year.$1.89$0.18$2.07$2.14$2.66$0.51
2019Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$5.80$5.61$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.60$0.21$2.39$5.70$5.46$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$4.97$5.03$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$5.34$4.96$0.38
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.11$1.83$5.09$4.77$0.32
2013Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$5.27$5.66$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.00$1.96$5.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.00$1.92$4.60