Civic Intelligence

The Little Dolphin School Foundation

990 • Fiscal year 2018 • EIN 34-2049664

Sep 01, 2017 to Aug 31, 2018 • Filed on Jul 11, 2019

Organization ProfileLITTLEDOLPHINSCHOOL.ORG

View Organization Page

101 County RdWestbrook, ME 04092

(207) 874-9909

Siviq Scores

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

Liabilities / Assets

100th percentile

6.86x

Higher debt load relative to assets than 100% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.26x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

29th percentile

-4.2%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

39th percentile

$21,600

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-8.5%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$97,503

Down $9,076 (-8.5%) from 2017

Net Assets

Down

-$571,704

Down $109,485 (-24%) from 2017

Liabilities

Up

$669,207

Up $100,409 (+18%) from 2017

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin29th percentile

Revenue

Up

$2,604,407

Up $400,240 (+18%) from 2017

Expenses

Up

$2,713,892

Up $478,765 (+21%) from 2017

Net Income

Down

-$109,485

Down $78,525 (-254%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$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

2018

Assets$97,503
Liabilities$669,207
Net Assets-$571,704
Open 2018 Filing

Operations Trend

Revenue Growth73rd percentile

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

2018

Revenue$2,604,407
Expenses$2,713,892
Net Income-$109,485
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jul 11, 2019
Return Version
2017v2.3
Gross Receipts
$2,613,615
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$207,401$197,861▼ $9,540
Cash and Non-Interest-Bearing Accounts$95,177$87,685▼ $7,492
Land, Buildings, and Equipment, Net$10,102$9,318▼ $784
Other Notes and Loans Receivable, Net$1,300$500▼ $800
Rtn Earn Endowment Incm Other Fnds$-462,219$-571,704▼ $109,485
Total Assets$106,579$97,503▼ $9,076
Liabilities
Unsecured Notes Loans Payable$225,259$470,040▲ $244,781
Other Liabilities$136,138$1,306▼ $134,832
Total Liabilities$568,798$669,207▲ $100,409
Net Assets / Fund Balance
Total Net Assets Fund Balance$-462,219$-571,704▼ $109,485
Total Liabilities and Net Assets / Fund Balance$106,579$97,503▼ $9,076

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,268$25,726$27,994
Leasehold Improvements$7,050$3,190$10,240
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleBaseTotal
Steven R Brier DcExecutive Di$21,600$21,600

Board Members and Trustees

NameTitle
Kimberly Slade Brier DcDirector
Michael R BrierDirector
Michelle W BrierDirector
Sheila BrierDirector
Thomas PyeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$308,636
Program Service Revenue
$2,290,908
Investment Income
$0
Other Revenue
$4,863
All Other Contributions
$308,636
Change in Net Assets
$-109,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,695,309
Other Expenses$1,018,583
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,482,335--$1,482,335
Occupancy$534,721--$534,721
Payroll Taxes$118,763--$118,763
Other Employee Benefits$72,611--$72,611
Interest-$65,596-$65,596
All Other Expenses$49,642$11,936-$61,578
Other Expenses$47,421--$47,421
Current Officers, Directors, Trustees, and Key Employees$21,600--$21,600
Insurance$18,437--$18,437
Fees for Services Accounting-$8,178-$8,178
Office Expenses$5,441--$5,441
Fees for Services Legal-$2,095-$2,095
Depreciation Depletion$784--$784
Advertising$200--$200
Total Functional Expenses$2,626,087$87,805$0$2,713,892
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,071
Fundraising Direct Expenses$9,208
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 Investments LLCSee Sch ORent School at FmvNo$249,700
Dolphin Marketplace LLCSee Sch ORent School at FmvNo$245,100

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$207,401$197,861▼ $9,540
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credir Cards Payable$1,306
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 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 disclos e 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 n ational sources are used for staff. Directors do not receive compensation for their services. Executive director compensation for 2014-201 was 15,6 00 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 RD, WESTBROOK, ME 04092

Signing Officer

Name
Steven R Brier Dc
Title
Executive Direc
Phone
2078749909
Signed
2019-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven R Brier Dc
Voting Board Members
6
Independent Board Members
0
Employees
87

Preparer

Firm
DIAPOULES & FEINSTEIN CPA'S PC
Address
900 WALT WHITMAN ROAD STE 200, MELVILLE, NY 11747
Preparer
James Diapoules
Phone
6315471040
Raw XML Appendix366 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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1DOLPHIN MARKETPLACE LLC
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1245100
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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.
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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 DISCLOS E ANY CONFLICTS OF INTEREST AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS APPROVED BY BOARD. COMPARABILITY DATA FROM STATE AND N ATIONAL SOURCES ARE USED FOR STAFF. DIRECTORS DO NOT RECEIVE COMPENSATION FOR THEIR SERVICES. EXECUTIVE DIRECTOR COMPENSATION FOR 2014-201 WAS 15,6 00 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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN R BRIER DC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum02078749909
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LITTLE DOLPHIN SCHOOL FOUNDATIO
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0342049664
ReturnHeader/Filer/PhoneNum02078749909
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.58.57.42
ReturnHeader/FilingSecurityInformation/IPDt02019-07-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:57:34
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/PreparationDt02019-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES DIAPOULES
ReturnHeader/ReturnTs02019-07-11T12:57:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-09-01
ReturnHeader/TaxPeriodEndDt02018-08-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$97,503
Liabilities
$669,207
Net assets
-$571,704
Revenue
$2,604,407
Expenses
$2,713,892
Net income
-$109,485
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