Civic Intelligence

W B Collins Early Learning Project

990 • Fiscal year 2019 • EIN 45-0493882

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 07, 2020

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

0.70x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

1.03x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

33rd percentile

-2.2%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

63rd percentile

$43,360

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

28th percentile

-3.5%

Faster asset growth than 28% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

51st percentile

4.6%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$879,272

Down $32,245 (-3.5%) from 2018

Net Assets

Down

$263,681

Down $12,898 (-4.7%) from 2018

Liabilities

Down

$615,591

Down $19,347 (-3.0%) from 2018

Revenue

Up

$596,936

Up $26,392 (+4.6%) from 2018

Expenses

Up

$609,834

Up $40,863 (+7.2%) from 2018

Net Income

Down

-$12,898

Down $14,471 (-920%) from 2018

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

2019

Assets$879,272
Liabilities$615,591
Net Assets$263,681

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

2019

Revenue$596,936
Expenses$609,834
Net Income-$12,898
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 7, 2020
Return Version
2019v5.0
Gross Receipts
$605,300
Mission and Program Overview

Mission

Providing quality educational preschool services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$757,437$740,193▼ $17,244
Rtn Earn Endowment Incm Other Fnds$276,579$263,681▼ $12,898
Cash and Non-Interest-Bearing Accounts$68,054$53,003▼ $15,051
Accounts Receivable$1,026$1,076▲ $50
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$911,517$879,272▼ $32,245
Other Assets Total$85,000$85,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$628,052$610,513▼ $17,539
Other Liabilities$4,238$2,979▼ $1,259
Accounts Payable and Accrued Expenses$2,648$2,099▼ $549
Total Liabilities$634,938$615,591▼ $19,347
Net Assets / Fund Balance
Total Net Assets Fund Balance$276,579$263,681▼ $12,898
Total Liabilities and Net Assets / Fund Balance$911,517$879,272▼ $32,245

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$459,446$143,703$603,149
Leasehold Improvements$121,580$55,863$177,443
Land$150,000-$150,000
Equipment$9,167$13,529$22,696
Other Land Buildings-$15,752$15,752
Other Assets Org$85,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenny DouglasDirectorFT$43,360$43,360
Jeri GoldblattAssoc DirectorFT$33,423$33,423

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$13,332
Program Service Revenue
$560,621
Investment Income
$16
Other Revenue
$22,967
All Other Contributions
$13,332
Change in Net Assets
$-12,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$455,135
Other Expenses$154,699
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$278,601$24,226-$302,827
Current Officers, Directors, Trustees, and Key Employees$70,640$6,143-$76,783
Other Employee Benefits$42,291$3,677-$45,968
Interest$33,545$2,917-$36,462
Payroll Taxes$27,192$2,365-$29,557
All Other Expenses$25,384$2,208-$27,592
Depreciation Depletion$23,642$2,056-$25,698
Other Expenses$9,863$858-$10,721
Insurance$6,013$523-$6,536
Fees for Services Accounting$5,785$503-$6,288
Office Expenses$3,911$340-$4,251
Total Functional Expenses$561,047$48,787$0$609,834
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,331
Fundraising Direct Expenses$8,364
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction-festival-mixer$31,331$31,331$4,887$26,444
Total Events$31,331$31,331$8,364$22,967
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$2,755
Child Support Payable$224
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
2020-11-07
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Az
Voting Board Members
19
Independent Board Members
17
Employees
28
Volunteers
50

Preparer

Firm
Brian B Larson CPA Pc
Address
11940 E SETTLERS TRL, TUCSON, AZ 85749
Preparer
Brian B Larson
Phone
5208815010
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IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15President
IRS990/Form990PartVIISectionAGrp/TitleTxt16Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt17Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt18Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt08364
IRS990/FundraisingGrossIncomeAmt031331
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0605300
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0523
IRS990/InsuranceGrp/ProgramServicesAmt06013
IRS990/InsuranceGrp/TotalAmt06536
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt02917
IRS990/InterestGrp/ProgramServicesAmt033545
IRS990/InterestGrp/TotalAmt036462
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt016
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0228847
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0757437
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0740193
IRS990/LandBldgEquipCostOrOtherBssAmt0969040
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDING QUALITY EDUCATIONAL PRESCHOOL SERVICES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0628052
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0610513
IRS990/NetAssetsOrFundBalancesBOYAmt0276579
IRS990/NetAssetsOrFundBalancesEOYAmt0263681
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt022967
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt022967
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0340
IRS990/OfficeExpensesGrp/ProgramServicesAmt03911
IRS990/OfficeExpensesGrp/TotalAmt04251
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt085000
IRS990/OtherAssetsTotalGrp/EOYAmt085000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03677
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042291
IRS990/OtherEmployeeBenefitsGrp/TotalAmt045968
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2JANATORIAL SERVICES
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1936
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2888
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3858
IRS990/OtherExpensesGrp/ProgramServicesAmt013196
IRS990/OtherExpensesGrp/ProgramServicesAmt110770
IRS990/OtherExpensesGrp/ProgramServicesAmt210214
IRS990/OtherExpensesGrp/ProgramServicesAmt39863
IRS990/OtherExpensesGrp/TotalAmt014343
IRS990/OtherExpensesGrp/TotalAmt111706
IRS990/OtherExpensesGrp/TotalAmt211102
IRS990/OtherExpensesGrp/TotalAmt310721
IRS990/OtherLiabilitiesGrp/BOYAmt04238
IRS990/OtherLiabilitiesGrp/EOYAmt02979
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024226
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0278601
IRS990/OtherSalariesAndWagesGrp/TotalAmt0302827
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02365
IRS990/PayrollTaxesGrp/ProgramServicesAmt027192
IRS990/PayrollTaxesGrp/TotalAmt029557
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0560621
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0560621
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt021415
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0134229
IRS990/PYOtherRevenueAmt018373
IRS990/PYProgramServiceRevenueAmt0530734
IRS990/PYRevenuesLessExpensesAmt01573
IRS990/PYSalariesCompEmpBnftPaidAmt0434742
IRS990/PYTotalExpensesAmt0568971
IRS990/PYTotalRevenueAmt0570544
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-12898
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0560621
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0276579
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0263681
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0459446
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0143703
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603149
IRS990ScheduleD/EquipmentGrp/BookValueAmt09167
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013529

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