Civic Intelligence

W B Collins Early Learning Project

990 • Fiscal year 2023 • EIN 45-0493882

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

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

81st percentile

0.43x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.60x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

48th percentile

$52,098

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

59th percentile

8.2%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

40th percentile

1.4%

Faster revenue growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,279,711

Up $97,347 (+8.2%) from 2022

Net Assets

Up

$734,230

Up $123,749 (+20%) from 2022

Liabilities

Down

$545,481

Down $26,402 (-4.6%) from 2022

Revenue

Up

$914,674

Up $12,623 (+1.4%) from 2022

Expenses

Up

$790,925

Up $97,999 (+14%) from 2022

Net Income

Down

$123,749

Down $85,376 (-41%) from 2022

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

2023

Assets$1,279,711
Liabilities$545,481
Net Assets$734,230

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

2023

Revenue$914,674
Expenses$790,925
Net Income$123,749
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.1
Gross Receipts
$924,499
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$701,637$691,273▼ $10,364
Rtn Earn Endowment Incm Other Fnds$453,074$576,823▲ $123,749
Cash and Non-Interest-Bearing Accounts$304,277$264,605▼ $39,672
Investments Program Related-$237,750-
Pd in Cap Srpls Land Bldg Eqp Fund$157,407$157,407→ $0
Accounts Receivable$700$1,083▲ $383
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 in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,182,364$1,279,711▲ $97,347
Other Assets Total$175,750$85,000▼ $90,750
Liabilities
Mortgage Notes Payable Secured by Investment Property$561,643$540,093▼ $21,550
Other Liabilities$6,990$3,174▼ $3,816
Accounts Payable and Accrued Expenses$3,250$2,214▼ $1,036
Total Liabilities$571,883$545,481▼ $26,402
Net Assets / Fund Balance
Total Net Assets Fund Balance$610,481$734,230▲ $123,749
Total Liabilities and Net Assets / Fund Balance$1,182,364$1,279,711▲ $97,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$397,586$205,563$603,149
Leasehold Improvements$123,686$85,075$208,761
Land$150,000-$150,000
Other Land Buildings$16,229$18,498$34,727
Equipment$3,772$21,713$25,485
Other Assets Org$85,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenny DouglasDirectorFT$52,098$52,098
Jeri GoldblattAssoc DirectorFT$42,660$42,660
Revenue and Support

Revenue Composition

Contributions and Grants
$199,639
Program Service Revenue
$674,835
Investment Income
$1,447
Other Revenue
$38,753
All Other Contributions
$5,239
Change in Net Assets
$123,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$616,664
Other Expenses$174,261
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$387,441$33,690-$421,131
Current Officers, Directors, Trustees, and Key Employees$87,177$7,581-$94,758
Other Employee Benefits$56,284$4,894-$61,178
Payroll Taxes$36,429$3,168-$39,597
Interest$29,854$2,596-$32,450
Depreciation Depletion$24,006$2,087-$26,093
All Other Expenses$18,446$1,603-$20,049
Other Expenses$8,182$712-$8,894
Insurance$8,159$710-$8,869
Fees for Services Accounting$7,917$688-$8,605
Office Expenses$4,688$408-$5,096
Total Functional Expenses$727,652$63,273$0$790,925
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,578
Fundraising Direct Expenses$9,825
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction-festival-mixer$48,578$48,578$7,309$41,269
Total Events$48,578$48,578$9,825$38,753
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$3,174
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

Management reviews tax return before filing of the return

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
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenny Douglas
Formed
2003
Legal Domicile
Az
Voting Board Members
15
Independent Board Members
12
Employees
29
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/InterestGrp/ManagementAndGeneralAmt02596
IRS990/InterestGrp/ProgramServicesAmt029854
IRS990/InterestGrp/TotalAmt032450
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01447
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01447
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0237750
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0330849
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0701637
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0691273
IRS990/LandBldgEquipCostOrOtherBssAmt01022122
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/BOYAmt0561643
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0540093
IRS990/NetAssetsOrFundBalancesBOYAmt0610481
IRS990/NetAssetsOrFundBalancesEOYAmt0734230
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt038753
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt038753
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0408
IRS990/OfficeExpensesGrp/ProgramServicesAmt04688
IRS990/OfficeExpensesGrp/TotalAmt05096
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0175750
IRS990/OtherAssetsTotalGrp/EOYAmt085000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04894
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt056284
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061178
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1JANATORIAL SERVICES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02657
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11263
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21216
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3712
IRS990/OtherExpensesGrp/ProgramServicesAmt030555
IRS990/OtherExpensesGrp/ProgramServicesAmt114527
IRS990/OtherExpensesGrp/ProgramServicesAmt213987
IRS990/OtherExpensesGrp/ProgramServicesAmt38182
IRS990/OtherExpensesGrp/TotalAmt033212
IRS990/OtherExpensesGrp/TotalAmt115790
IRS990/OtherExpensesGrp/TotalAmt215203
IRS990/OtherExpensesGrp/TotalAmt38894
IRS990/OtherLiabilitiesGrp/BOYAmt06990
IRS990/OtherLiabilitiesGrp/EOYAmt03174
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033690
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0387441
IRS990/OtherSalariesAndWagesGrp/TotalAmt0421131
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03168
IRS990/PayrollTaxesGrp/ProgramServicesAmt036429
IRS990/PayrollTaxesGrp/TotalAmt039597
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0157407
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0157407
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JENNY DOUGLAS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0674835
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0674835
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0198426
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0585
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt097450
IRS990/PYOtherRevenueAmt042510
IRS990/PYProgramServiceRevenueAmt0660530
IRS990/PYRevenuesLessExpensesAmt0209125
IRS990/PYSalariesCompEmpBnftPaidAmt0595476
IRS990/PYTotalExpensesAmt0692926
IRS990/PYTotalRevenueAmt0902051
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0123749
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt0674835
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0453074
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0576823
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0397586
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0205563
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603149
IRS990ScheduleD/EquipmentGrp/BookValueAmt03772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021713
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025485
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0123686
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt085075
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0208761
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt085000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DONATED PRESCHOOL BUSINESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1JEWISH CUSTODIAL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2JEWISH ENDOWMENT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016229
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018498
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034727
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03174
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0691273
IRS990ScheduleD/TotalBookValueOtherAssetsAmt085000
IRS990ScheduleD/TotalBookValueProgramRltdAmt0237750
IRS990ScheduleD/TotalLiabilityAmt03174
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false

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