Civic Intelligence

W B Collins Early Learning Project

990 • Fiscal year 2021 • EIN 45-0493882

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 04, 2022

2430 E 2nd StreetTucson, AZ 85719

(520) 327-2124

Siviq Scores

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

Liabilities / Assets

89th percentile

0.60x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

0.87x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

33rd percentile

2.6%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

69th percentile

$52,213

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

49th percentile

9.1%

Faster asset growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

62nd percentile

27%

Faster revenue growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$992,340

Up $82,832 (+9.1%) from 2020

Net Assets

Up

$401,356

Up $175,193 (+77%) from 2020

Liabilities

Down

$590,984

Down $92,361 (-14%) from 2020

Revenue

Up

$680,739

Up $145,866 (+27%) from 2020

Expenses

Up

$662,952

Up $90,561 (+16%) from 2020

Net Income

Up

$17,787

Up $55,305 (+147%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $931,300Liabilities 2011: $725,259Net Assets 2011: $206,0412011Assets 2012: $897,427Liabilities 2012: $715,922Net Assets 2012: $181,5052012Assets 2013: $901,211Liabilities 2013: $703,169Net Assets 2013: $198,0422013Assets 2014: $876,047Liabilities 2014: $692,123Net Assets 2014: $183,9242014Assets 2015: $900,134Liabilities 2015: $679,722Net Assets 2015: $220,4122015Assets 2016: $904,884Liabilities 2016: $664,232Net Assets 2016: $240,6522016Assets 2017: $925,083Liabilities 2017: $650,077Net Assets 2017: $275,0062017Assets 2018: $911,517Liabilities 2018: $634,938Net Assets 2018: $276,5792018Assets 2019: $879,272Liabilities 2019: $615,591Net Assets 2019: $263,6812019Assets 2020: $909,508Liabilities 2020: $683,345Net Assets 2020: $226,1632020Assets 2021: $992,340Liabilities 2021: $590,984Net Assets 2021: $401,3562021Assets 2022: $1,182,364Liabilities 2022: $571,883Net Assets 2022: $610,4812022Assets 2023: $1,279,711Liabilities 2023: $545,481Net Assets 2023: $734,2302023Assets 2024: $1,228,024Liabilities 2024: $521,512Net Assets 2024: $706,5122024

Highlighted filing

2021

Assets$992,340
Liabilities$590,984
Net Assets$401,356

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $414,9272011Expenses 2012: $443,3762012Revenue 2013: $471,519Expenses 2013: $454,982Net Income 2013: $16,5372013Revenue 2014: $453,083Expenses 2014: $467,201Net Income 2014: -$14,1182014Revenue 2015: $527,337Expenses 2015: $490,849Net Income 2015: $36,4882015Revenue 2016: $545,377Expenses 2016: $525,137Net Income 2016: $20,2402016Revenue 2017: $567,674Expenses 2017: $533,320Net Income 2017: $34,3542017Revenue 2018: $570,544Expenses 2018: $568,971Net Income 2018: $1,5732018Revenue 2019: $596,936Expenses 2019: $609,834Net Income 2019: -$12,8982019Revenue 2020: $534,873Expenses 2020: $572,391Net Income 2020: -$37,5182020Revenue 2021: $680,739Expenses 2021: $662,952Net Income 2021: $17,7872021Revenue 2022: $902,051Expenses 2022: $692,926Net Income 2022: $209,1252022Revenue 2023: $914,674Expenses 2023: $790,925Net Income 2023: $123,7492023Revenue 2024: $793,009Expenses 2024: $820,727Net Income 2024: -$27,7182024

Highlighted filing

2021

Revenue$680,739
Expenses$662,952
Net Income$17,787
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 4, 2022
Return Version
2021v4.0
Gross Receipts
$685,225
Mission and Program Overview

Mission

Providing quality educational preschool services

Providing quality educational preschool & kindergarten services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$714,711$692,847▼ $21,864
Rtn Earn Endowment Incm Other Fnds$226,163$243,949▲ $17,786
Pd in Cap Srpls Land Bldg Eqp Fund-$157,407-
Cash and Non-Interest-Bearing Accounts$108,871$143,893▲ $35,022
Accounts Receivable$926$600▼ $326
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$909,508$992,340▲ $82,832
Other Assets Total$85,000$155,000▲ $70,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$601,130$581,965▼ $19,165
Accounts Payable and Accrued Expenses$1,921$5,277▲ $3,356
Other Liabilities$80,294$3,742▼ $76,552
Total Liabilities$683,345$590,984▼ $92,361
Net Assets / Fund Balance
Total Net Assets Fund Balance$226,163$401,356▲ $175,193
Total Liabilities and Net Assets / Fund Balance$909,508$992,340▲ $82,832

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$428,516$174,633$603,149
Leasehold Improvements$106,162$71,281$177,443
Land$150,000-$150,000
Equipment$5,248$17,448$22,696
Other Land Buildings$2,921$16,077$18,998
Other Assets Org$40,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenny DouglasDirectorFT$52,213$52,213
Jeri GoldblattAssoc DirectorFT$42,721$42,721

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$48,236
Program Service Revenue
$603,105
Investment Income
$172
Other Revenue
$29,226
All Other Contributions
$11,166
Change in Net Assets
$17,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$517,106
Other Expenses$145,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$319,763$27,806-$347,569
Current Officers, Directors, Trustees, and Key Employees$87,339$7,595-$94,934
Other Employee Benefits$36,691$3,191-$39,882
Interest$32,048$2,787-$34,835
Payroll Taxes$31,943$2,778-$34,721
Depreciation Depletion$23,101$2,009-$25,110
All Other Expenses$15,623$1,359-$16,982
Other Expenses$7,152$622-$7,774
Insurance$6,809$592-$7,401
Fees for Services Accounting$6,675$580-$7,255
Office Expenses$3,173$276-$3,449
Total Functional Expenses$609,914$53,038$0$662,952
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,712
Fundraising Direct Expenses$4,486
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction-festival-mixer$33,712$33,712$2,653$31,059
Total Events$33,712$33,712$4,486$29,226
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$3,507
Child Support Payable$235
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request at school office.

Filing and Contact Details

Filer

Filer Name
Wb Collins Early Learning Project
EIN
45-0493882
Phone
5203272124
Address
2430 E 2ND STREET, TUCSON, AZ 85719

Signing Officer

Name
Jenny Douglas
Title
Director
Signed
2022-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Az
Voting Board Members
15
Independent Board Members
9
Employees
25
Volunteers
50

Preparer

Firm
Brian B Larson CPA Pc
Address
11940 E SETTLERS TRL, TUCSON, AZ 85749
Preparer
Brian B Larson
Phone
5208815010
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Ppp loans forgiven = $157406

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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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IRS990/InsuranceGrp/TotalAmt07401
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt02787
IRS990/InterestGrp/ProgramServicesAmt032048
IRS990/InterestGrp/TotalAmt034835
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0172
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0172
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0279439
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0714711
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0692847
IRS990/LandBldgEquipCostOrOtherBssAmt0972286
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDING QUALITY EDUCATIONAL PRESCHOOL & KINDERGARTEN SERVICES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0601130
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0581965
IRS990/NetAssetsOrFundBalancesBOYAmt0226163
IRS990/NetAssetsOrFundBalancesEOYAmt0401356
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt029226
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt029226
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0276
IRS990/OfficeExpensesGrp/ProgramServicesAmt03173
IRS990/OfficeExpensesGrp/TotalAmt03449
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt085000
IRS990/OtherAssetsTotalGrp/EOYAmt0155000
IRS990/OtherChangesInNetAssetsAmt0157406
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03191
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036691
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039882
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2JANATORIAL SERVICES
IRS990/OtherExpensesGrp/Desc3CREDIT CARD FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01311
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11149
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2983
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3622
IRS990/OtherExpensesGrp/ProgramServicesAmt015081
IRS990/OtherExpensesGrp/ProgramServicesAmt113214
IRS990/OtherExpensesGrp/ProgramServicesAmt211302
IRS990/OtherExpensesGrp/ProgramServicesAmt37152
IRS990/OtherExpensesGrp/TotalAmt016392
IRS990/OtherExpensesGrp/TotalAmt114363
IRS990/OtherExpensesGrp/TotalAmt212285
IRS990/OtherExpensesGrp/TotalAmt37774
IRS990/OtherLiabilitiesGrp/BOYAmt080294
IRS990/OtherLiabilitiesGrp/EOYAmt03742
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027806
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0319763
IRS990/OtherSalariesAndWagesGrp/TotalAmt0347569
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02778
IRS990/PayrollTaxesGrp/ProgramServicesAmt031943
IRS990/PayrollTaxesGrp/TotalAmt034721
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0157407
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0603105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0603105
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0114347
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0121117
IRS990/PYOtherRevenueAmt021055
IRS990/PYProgramServiceRevenueAmt0399452
IRS990/PYRevenuesLessExpensesAmt0-37518
IRS990/PYSalariesCompEmpBnftPaidAmt0451274
IRS990/PYTotalExpensesAmt0572391
IRS990/PYTotalRevenueAmt0534873
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt017787
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0603105
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0226163
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0243949
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0428516
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0174633
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603149
IRS990ScheduleD/EquipmentGrp/BookValueAmt05248
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017448
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022696
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0106162
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt071281
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0177443
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt085000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt130000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt240000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DONATED PRESCHOOL BUSINESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1JEWISH ENDOW 30K
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2JEWISH ENDOW 40K
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02921
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016077
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0235
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHILD SUPPORT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0692847
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0155000
IRS990ScheduleD/TotalLiabilityAmt03742
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.23$0.52$0.71$0.79$0.82$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.28$0.55$0.73$0.91$0.79$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.57$0.61$0.90$0.69$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.59$0.40$0.68$0.66$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.68$0.23$0.53$0.57$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.62$0.26$0.60$0.61$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.63$0.28$0.57$0.57$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.65$0.28$0.57$0.53$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.66$0.24$0.55$0.53$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.68$0.22$0.53$0.49$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.69$0.18$0.45$0.47$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.70$0.20$0.47$0.45$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.72$0.18$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.73$0.21$0.41