Civic Intelligence

The Little Dolphin School Foundatio

EIN 34-2049664 • 501(c)3 • Westbrook, ME

View Organization Page

Profile

Early childhood development and education including infant care, nursery school and kindergarten programs.

101 County RoadWestbrook, ME 04092

littledolphinschool.org

Siviq Scores

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

Liabilities / Assets

98th percentile

2.13x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

93%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Revenue Growth

86th percentile

53%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$43,330

Down $182,674 (-81%) from 2023

Liabilities

Up

$876,055

Up $240,551 (+38%) from 2023

Net Assets

Down

-$832,725

Down $423,225 (-103%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin70th percentile

Revenue

Down

$3,320,787

Down $365,362 (-9.9%) from 2023

Expenses

Down

$3,744,012

Down $11,397 (-0.3%) from 2023

Net Income

Down

-$423,225

Down $353,965 (-511%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$2.0M$1.0M$0-$1.0MAssets 2010: $28,208Liabilities 2010: $525,858Net Assets 2010: -$497,6502010Assets 2011: $27,611Liabilities 2011: $507,196Net Assets 2011: -$479,5852011Assets 2012: $48,764Liabilities 2012: $504,409Net Assets 2012: -$455,6452012Assets 2013: $123,715Liabilities 2013: $502,883Net Assets 2013: -$379,1682013Assets 2014: $115,787Liabilities 2014: $507,634Net Assets 2014: -$391,8472014Assets 2015: $127,869Liabilities 2015: $517,058Net Assets 2015: -$389,1892015Assets 2016: $83,211Liabilities 2016: $514,470Net Assets 2016: -$431,2592016Assets 2017: $106,579Liabilities 2017: $568,798Net Assets 2017: -$462,2192017Assets 2018: $97,503Liabilities 2018: $669,207Net Assets 2018: -$571,7042018Assets 2019: $93,239Liabilities 2019: $736,592Net Assets 2019: -$643,3532019Assets 2020: $80,935Liabilities 2020: $1,073,138Net Assets 2020: -$992,2032020Assets 2021: $153,710Liabilities 2021: $1,145,461Net Assets 2021: -$991,7512021Assets 2022: $301,050Liabilities 2022: $641,290Net Assets 2022: -$340,2402022Assets 2023: $226,004Liabilities 2023: $635,504Net Assets 2023: -$409,5002023Assets 2024: $43,330Liabilities 2024: $876,055Net Assets 2024: -$832,7252024

Highlighted filing

2024

Assets$43,330
Liabilities$876,055
Net Assets-$832,725
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,965,1262010Expenses 2011: $2,057,8932011Expenses 2012: $2,171,8512012Expenses 2013: $2,039,3282013Revenue 2014: $1,943,703Expenses 2014: $1,956,382Net Income 2014: -$12,6792014Revenue 2015: $2,034,008Expenses 2015: $2,031,350Net Income 2015: $2,6582015Revenue 2016: $2,087,004Expenses 2016: $2,129,074Net Income 2016: -$42,0702016Revenue 2017: $2,204,167Expenses 2017: $2,235,127Net Income 2017: -$30,9602017Revenue 2018: $2,604,407Expenses 2018: $2,713,892Net Income 2018: -$109,4852018Revenue 2019: $2,257,815Expenses 2019: $2,329,464Net Income 2019: -$71,6492019Revenue 2020: $1,586,664Expenses 2020: $1,935,514Net Income 2020: -$348,8502020Revenue 2021: $2,422,915Expenses 2021: $2,422,463Net Income 2021: $4522021Revenue 2022: $3,725,366Expenses 2022: $3,073,855Net Income 2022: $651,5112022Revenue 2023: $3,686,149Expenses 2023: $3,755,409Net Income 2023: -$69,2602023Revenue 2024: $3,320,787Expenses 2024: $3,744,012Net Income 2024: -$423,2252024

Highlighted filing

2024

Revenue$3,320,787
Expenses$3,744,012
Net Income-$423,225
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$43,330
Liabilities
$876,055
Net assets
-$832,725
Revenue
$3,320,787
Expenses
$3,744,012
Net income
-$423,225
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.88$0.83$3.32$3.74$0.42
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.64$0.41$3.69$3.76$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.64$0.34$3.73$3.07$0.65
2021Detailed filing. Detailed filing data is available for this year.$0.15$1.15$0.99$2.42$2.42$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.08$1.07$0.99$1.59$1.94$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.09$0.74$0.64$2.26$2.33$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.10$0.67$0.57$2.60$2.71$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.57$0.46$2.20$2.24$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.51$0.43$2.09$2.13$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.52$0.39$2.03$2.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.51$0.39$1.94$1.96$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.50$0.38$2.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.50$0.46$2.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.51$0.48$2.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.53$0.50$1.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Feb 15, 2025
Return Version
2023v6.0
Gross Receipts
$3,320,787
Mission and Program Overview

Mission

Early childhood development and education including infant care, nursery school and kindergarten programs.

Early childhood development and education including infant care, nursery school and kindergarden programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$197,861$197,861→ $0
Cash and Non-Interest-Bearing Accounts$219,622$37,460▼ $182,162
Land, Buildings, and Equipment, Net$6,382$5,870▼ $512
Rtn Earn Endowment Incm Other Fnds$-409,500$-832,725▼ $423,225
Total Assets$226,004$43,330▼ $182,674
Liabilities
Unsecured Notes Loans Payable$435,311$614,936▲ $179,625
Other Liabilities$2,332$63,258▲ $60,926
Total Liabilities$635,504$876,055▲ $240,551
Net Assets / Fund Balance
Total Net Assets Fund Balance$-409,500$-832,725▼ $423,225
Total Liabilities and Net Assets / Fund Balance$226,004$43,330▼ $182,674

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,268$25,726$27,994
Leasehold Improvements$3,602$6,638$10,240
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly Slade Brier DcAsst ExecutiPT$42,200$42,200
Steven R Brier DcExecutive DiPT$39,600$39,600

Board Members and Trustees

NameTitle
Michael R BrierDirector
Michelle W BrierDirector
Thomas PyeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$223,522
Program Service Revenue
$2,877,733
Investment Income
$0
Other Revenue
$219,532
All Other Contributions
$223,522
Change in Net Assets
$-423,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,835,747
Other Expenses$908,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,449,227--$2,449,227
Occupancy$624,798--$624,798
Payroll Taxes$193,052--$193,052
Other Employee Benefits$111,668--$111,668
Current Officers, Directors, Trustees, and Key Employees$81,800--$81,800
Interest-$55,470-$55,470
All Other Expenses$17,435$10,172-$27,607
Insurance$22,571--$22,571
Other Expenses$6,729--$6,729
Fees for Services Accounting-$4,315-$4,315
Office Expenses$4,307--$4,307
Depreciation Depletion$512--$512
Fees for Services Legal-$240-$240
Total Functional Expenses$3,673,815$70,197$0$3,744,012
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dolphin Marketplace LLCSee Sch ORent School at FmvNo$299,262
Dolphin Investments LLCSee Sch ORent School at FmvNo$285,385

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$197,861$197,861→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Commercial Loc$49,512
Credit Cards Payable$13,746
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 2

“Steven r. Brier michael & sheila brier exec.directr director son/parents steven r. Brier kimberly slade brier exec directr director husband/wife steven r. Brier michelle w. Brier exec directr director brother/sister”

Form 990, Page 6, Part VI, Line 11B

“Both a paper copy of the return and an electronic copy are made available for board review. The board holds meetings no less than semi-annually with the return being approved by the board at a meeting prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“All directors are made aware of conflict of interest policy. Policies are typically reviewed and adopted annually. Directors are required to disclose any conflicts of interest at board meetings.”

Form 990, Page 6, Part VI, Line 15A

“All compensation is approved by board. Comparability data from state and national sources are used for staff. Directors do not receive compensation for their services. For 2023-2024, executive director compensation was 39,600 and assistant executive director compensation was 42,200, which is below any standard of reasonable compensation.”

Form 990, Page 6, Part VI, Line 15B

“See form 990, part vi, line 2 for related parties among officers”

Form 990, Page 6, Part VI, Line 19

“Documents are availible upon request. Requests are directed to either the executive director or chair of the board.”

Filing and Contact Details

Filer

Filer Name
The Little Dolphin School Foundatio
EIN
34-2049664
Phone
2078749909
Address
101 COUNTY ROAD, WESTBROOK, ME 04092

Signing Officer

Name
Steven R Brier Dc
Title
Executive Direc
Phone
2078749909
Signed
2025-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven R Brier Dc
Voting Board Members
5
Independent Board Members
0
Employees
113

Preparer

Firm
DIAPOULES & FEINSTEIN CPA'S PC
Address
900 WALT WHITMAN ROAD STE 200, MELVILLE, NY 11747
Preparer
James Diapoules
Phone
6315471040
Raw XML Appendix365 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113746
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMMERCIAL LOC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05870
IRS990ScheduleD/TotalLiabilityAmt063258
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DOLPHIN INVESTMENTS LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1DOLPHIN MARKETPLACE LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE SCH O
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SEE SCH O
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1299262
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT SCHOOL AT FMV
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENT SCHOOL AT FMV
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0STEVEN BRIER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS OPERATE FROM PROPERTIES LEASED AT FAIR MARKET RENT FROM LLCS OWNED 50% EACH BY STEVEN BRIER AND KIM BRIER, BOTH OF WHOM ARE DIRECTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STEVEN R. BRIER MICHAEL & SHEILA BRIER EXEC.DIRECTR DIRECTOR SON/PARENTS STEVEN R. BRIER KIMBERLY SLADE BRIER EXEC DIRECTR DIRECTOR HUSBAND/WIFE STEVEN R. BRIER MICHELLE W. BRIER EXEC DIRECTR DIRECTOR BROTHER/SISTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOTH A PAPER COPY OF THE RETURN AND AN ELECTRONIC COPY ARE MADE AVAILABLE FOR BOARD REVIEW. THE BOARD HOLDS MEETINGS NO LESS THAN SEMI-ANNUALLY WITH THE RETURN BEING APPROVED BY THE BOARD AT A MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS ARE MADE AWARE OF CONFLICT OF INTEREST POLICY. POLICIES ARE TYPICALLY REVIEWED AND ADOPTED ANNUALLY. DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS APPROVED BY BOARD. COMPARABILITY DATA FROM STATE AND NATIONAL SOURCES ARE USED FOR STAFF. DIRECTORS DO NOT RECEIVE COMPENSATION FOR THEIR SERVICES. FOR 2023-2024, EXECUTIVE DIRECTOR COMPENSATION WAS 39,600 AND ASSISTANT EXECUTIVE DIRECTOR COMPENSATION WAS 42,200, WHICH IS BELOW ANY STANDARD OF REASONABLE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE FORM 990, PART VI, LINE 2 FOR RELATED PARTIES AMONG OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILIBLE UPON REQUEST. REQUESTS ARE DIRECTED TO EITHER THE EXECUTIVE DIRECTOR OR CHAIR OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-832725
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IRS990/USAddress/AddressLine1Txt076 MAQUOIT DRIVE
IRS990/USAddress/CityNm0FREEPORT
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004032
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0LITTLEDOLPHINSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN R BRIER DC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum02078749909
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LITTLE DOLPHIN SCHOOL FOUNDATIO
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0342049664
ReturnHeader/Filer/PhoneNum02078749909
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 COUNTY ROAD
ReturnHeader/Filer/USAddress/CityNm0WESTBROOK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113359171
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIAPOULES & FEINSTEIN CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0900 WALT WHITMAN ROAD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MELVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011747
ReturnHeader/PreparerPersonGrp/PhoneNum06315471040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES DIAPOULES
ReturnHeader/ReturnTs02025-04-30T14:00:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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