Civic Intelligence

W B Collins Early Learning Project

990 • Fiscal year 2020 • EIN 45-0493882

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 09, 2021

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

90th percentile

0.75x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

1.28x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

27th percentile

-7.0%

Higher net margin than 27% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$43,370

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

43rd percentile

3.4%

Faster asset growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

37th percentile

-10%

Faster revenue growth than 37% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$909,508

Up $30,236 (+3.4%) from 2019

Net Assets

Down

$226,163

Down $37,518 (-14%) from 2019

Liabilities

Up

$683,345

Up $67,754 (+11%) from 2019

Revenue

Down

$534,873

Down $62,063 (-10%) from 2019

Expenses

Down

$572,391

Down $37,443 (-6.1%) from 2019

Net Income

Down

-$37,518

Down $24,620 (-191%) from 2019

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

2020

Assets$909,508
Liabilities$683,345
Net Assets$226,163

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

2020

Revenue$534,873
Expenses$572,391
Net Income-$37,518
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 9, 2021
Return Version
2020v4.0
Gross Receipts
$541,514
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$740,193$714,711▼ $25,482
Rtn Earn Endowment Incm Other Fnds$263,681$226,163▼ $37,518
Cash and Non-Interest-Bearing Accounts$53,003$108,871▲ $55,868
Accounts Receivable$1,076$926▼ $150
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$879,272$909,508▲ $30,236
Other Assets Total$85,000$85,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$610,513$601,130▼ $9,383
Other Liabilities$2,979$80,294▲ $77,315
Accounts Payable and Accrued Expenses$2,099$1,921▼ $178
Total Liabilities$615,591$683,345▲ $67,754
Net Assets / Fund Balance
Total Net Assets Fund Balance$263,681$226,163▼ $37,518
Total Liabilities and Net Assets / Fund Balance$879,272$909,508▲ $30,236

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$443,981$159,168$603,149
Leasehold Improvements$113,561$63,882$177,443
Land$150,000-$150,000
Equipment$7,169$15,527$22,696
Other Land Buildings-$15,752$15,752
Other Assets Org$85,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenny DouglasDirectorFT$43,370$43,370
Jeri GoldblattAssoc DirectorFT$35,390$35,390

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$114,347
Program Service Revenue
$399,452
Investment Income
$19
Other Revenue
$21,055
All Other Contributions
$69,647
Change in Net Assets
$-37,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$451,274
Other Expenses$121,117
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,413$23,775-$297,188
Current Officers, Directors, Trustees, and Key Employees$72,459$6,301-$78,760
Other Employee Benefits$42,780$3,720-$46,500
Interest$32,767$2,849-$35,616
Payroll Taxes$26,520$2,306-$28,826
Depreciation Depletion$23,443$2,039-$25,482
All Other Expenses$8,782$764-$9,546
Fees for Services Accounting$6,583$572-$7,155
Other Expenses$5,396$469-$5,865
Insurance$5,204$452-$5,656
Office Expenses$2,918$254-$3,172
Total Functional Expenses$526,600$45,791$0$572,391
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,696
Fundraising Direct Expenses$6,641
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction-festival-mixer$27,696$27,696$2,870$24,826
Total Events$27,696$27,696$6,641$21,055
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
Ppp Loan$79,085
Payroll Tax Liabilities$974
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
2021-10-09
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Az
Voting Board Members
13
Independent Board Members
11
Employees
21
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/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0610513
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0601130
IRS990/NetAssetsOrFundBalancesBOYAmt0263681
IRS990/NetAssetsOrFundBalancesEOYAmt0226163
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt021055
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt021055
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0254
IRS990/OfficeExpensesGrp/ProgramServicesAmt02918
IRS990/OfficeExpensesGrp/TotalAmt03172
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt085000
IRS990/OtherAssetsTotalGrp/EOYAmt085000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03720
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042780
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046500
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2JANATORIAL SERVICES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0961
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1757
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2572
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3469
IRS990/OtherExpensesGrp/ProgramServicesAmt011047
IRS990/OtherExpensesGrp/ProgramServicesAmt18705
IRS990/OtherExpensesGrp/ProgramServicesAmt26583
IRS990/OtherExpensesGrp/ProgramServicesAmt35396
IRS990/OtherExpensesGrp/TotalAmt012008
IRS990/OtherExpensesGrp/TotalAmt19462
IRS990/OtherExpensesGrp/TotalAmt27155
IRS990/OtherExpensesGrp/TotalAmt35865
IRS990/OtherLiabilitiesGrp/BOYAmt02979
IRS990/OtherLiabilitiesGrp/EOYAmt080294
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023775
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0273413
IRS990/OtherSalariesAndWagesGrp/TotalAmt0297188
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02306
IRS990/PayrollTaxesGrp/ProgramServicesAmt026520
IRS990/PayrollTaxesGrp/TotalAmt028826
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0399452
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0399452
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013332
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0154699
IRS990/PYOtherRevenueAmt022967
IRS990/PYProgramServiceRevenueAmt0560621
IRS990/PYRevenuesLessExpensesAmt0-12898
IRS990/PYSalariesCompEmpBnftPaidAmt0455135
IRS990/PYTotalExpensesAmt0609834
IRS990/PYTotalRevenueAmt0596936
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-37518
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0399452
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0263681
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0226163
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0443981
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0159168
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603149
IRS990ScheduleD/EquipmentGrp/BookValueAmt07169
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015527
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022696
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0113561
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt063882
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0177443
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt085000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DONATED PRESCHOOL BUSINESS
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015752
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0235
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1974
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt279085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHILD SUPPORT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PPP LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0714711
IRS990ScheduleD/TotalBookValueOtherAssetsAmt085000
IRS990ScheduleD/TotalLiabilityAmt080294
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Received $5875 in funds from an Arizona sponsored agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06641
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION-FESTIVAL-MIXER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03771
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03771

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