Civic Intelligence

W B Collins Early Learning Project

990 • Fiscal year 2022 • EIN 45-0493882

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 30, 2023

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

84th percentile

0.48x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.63x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

74th percentile

23%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

48th percentile

$52,969

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

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

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

75th percentile

33%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,182,364

Up $190,024 (+19%) from 2021

Net Assets

Up

$610,481

Up $209,125 (+52%) from 2021

Liabilities

Down

$571,883

Down $19,101 (-3.2%) from 2021

Revenue

Up

$902,051

Up $221,312 (+33%) from 2021

Expenses

Up

$692,926

Up $29,974 (+4.5%) from 2021

Net Income

Up

$209,125

Up $191,338 (+1076%) from 2021

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

2022

Assets$1,182,364
Liabilities$571,883
Net Assets$610,481

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

2022

Revenue$902,051
Expenses$692,926
Net Income$209,125
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 30, 2023
Return Version
2022v5.0
Gross Receipts
$910,478
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$692,847$701,637▲ $8,790
Rtn Earn Endowment Incm Other Fnds$243,949$453,074▲ $209,125
Cash and Non-Interest-Bearing Accounts$143,893$304,277▲ $160,384
Pd in Cap Srpls Land Bldg Eqp Fund$157,407$157,407→ $0
Accounts Receivable$600$700▲ $100
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$992,340$1,182,364▲ $190,024
Other Assets Total$155,000$175,750▲ $20,750
Liabilities
Mortgage Notes Payable Secured by Investment Property$581,965$561,643▼ $20,322
Other Liabilities$3,742$6,990▲ $3,248
Accounts Payable and Accrued Expenses$5,277$3,250▼ $2,027
Total Liabilities$590,984$571,883▼ $19,101
Net Assets / Fund Balance
Total Net Assets Fund Balance$401,356$610,481▲ $209,125
Total Liabilities and Net Assets / Fund Balance$992,340$1,182,364▲ $190,024

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$413,051$190,098$603,149
Leasehold Improvements$130,398$78,363$208,761
Land$150,000-$150,000
Equipment$5,916$19,569$25,485
Other Land Buildings$2,272$16,726$18,998
Other Assets Org$60,750--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenny DouglasDirectorFT$52,969$52,969
Jeri GoldblattAssoc DirectorFT$44,003$44,003
Revenue and Support

Revenue Composition

Contributions and Grants
$198,426
Program Service Revenue
$660,530
Investment Income
$585
Other Revenue
$42,510
All Other Contributions
$25,267
Change in Net Assets
$209,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$595,476
Other Expenses$97,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$382,284$33,242-$415,526
Current Officers, Directors, Trustees, and Key Employees$89,214$7,758-$96,972
Other Employee Benefits$40,151$3,491-$43,642
Payroll Taxes$36,189$3,147-$39,336
Interest$30,984$2,694-$33,678
Depreciation Depletion$23,292$2,025-$25,317
Insurance$7,473$650-$8,123
Other Expenses$7,029$611-$7,640
Fees for Services Accounting$6,308$548-$6,856
Office Expenses$3,852$335-$4,187
All Other Expenses$-38,018$-3,307-$-41,325
Total Functional Expenses$637,494$55,432$0$692,926
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,937
Fundraising Direct Expenses$8,427
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction-festival-mixer$50,937$50,937$5,085$45,852
Total Events$50,937$50,937$8,427$42,510
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$6,755
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, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

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
2023-10-30
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Az
Voting Board Members
17
Independent Board Members
12
Employees
27
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/FundraisingDirectExpensesAmt08427
IRS990/FundraisingGrossIncomeAmt050937
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GovernmentGrantsAmt0173159
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0910478
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0650
IRS990/InsuranceGrp/ProgramServicesAmt07473
IRS990/InsuranceGrp/TotalAmt08123
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt02694
IRS990/InterestGrp/ProgramServicesAmt030984
IRS990/InterestGrp/TotalAmt033678
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0585
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0585
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0304756
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0692847
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0701637
IRS990/LandBldgEquipCostOrOtherBssAmt01006393
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/BOYAmt0581965
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0561643
IRS990/NetAssetsOrFundBalancesBOYAmt0401356
IRS990/NetAssetsOrFundBalancesEOYAmt0610481
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt042510
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt042510
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0335
IRS990/OfficeExpensesGrp/ProgramServicesAmt03852
IRS990/OfficeExpensesGrp/TotalAmt04187
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0155000
IRS990/OtherAssetsTotalGrp/EOYAmt0175750
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03491
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt040151
IRS990/OtherEmployeeBenefitsGrp/TotalAmt043642
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2JANATORIAL SERVICES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01808
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11527
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2903
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3611
IRS990/OtherExpensesGrp/ProgramServicesAmt020795
IRS990/OtherExpensesGrp/ProgramServicesAmt117555
IRS990/OtherExpensesGrp/ProgramServicesAmt210386
IRS990/OtherExpensesGrp/ProgramServicesAmt37029
IRS990/OtherExpensesGrp/TotalAmt022603
IRS990/OtherExpensesGrp/TotalAmt119082
IRS990/OtherExpensesGrp/TotalAmt211289
IRS990/OtherExpensesGrp/TotalAmt37640
IRS990/OtherLiabilitiesGrp/BOYAmt03742
IRS990/OtherLiabilitiesGrp/EOYAmt06990
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033242
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0382284
IRS990/OtherSalariesAndWagesGrp/TotalAmt0415526
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03147
IRS990/PayrollTaxesGrp/ProgramServicesAmt036189
IRS990/PayrollTaxesGrp/TotalAmt039336
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0157407
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0157407
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0660530
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0660530
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt048236
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0172
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0145846
IRS990/PYOtherRevenueAmt029226
IRS990/PYProgramServiceRevenueAmt0603105
IRS990/PYRevenuesLessExpensesAmt017787
IRS990/PYSalariesCompEmpBnftPaidAmt0517106
IRS990/PYTotalExpensesAmt0662952
IRS990/PYTotalRevenueAmt0680739
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0209125
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0660530
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0243949
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0453074
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0413051
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0190098
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603149
IRS990ScheduleD/EquipmentGrp/BookValueAmt05916
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019569
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025485
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0130398
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt078363
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0208761
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt085000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt130000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt260750
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DONATED PRESCHOOL BUSINESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1JEWISH ENDOW 30K
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2JEWISH ENDOW 40K
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02272

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