Civic Intelligence

Inspire Early Learning Centers

990 • Fiscal year 2023 • EIN 45-3726266

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

2891 NE ConnersBend, OR 97701

(541) 330-1347

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-55%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$0

Down $138,216 (-100%) from 2022

Net Assets

Down

$0

Down $138,062 (-100%) from 2022

Liabilities

Down

$0

Down $154 (-100%) from 2022

Revenue

Down

$872,208

Down $1,051,978 (-55%) from 2022

Expenses

Down

$1,011,316

Down $613,334 (-38%) from 2022

Net Income

Down

-$139,108

Down $438,644 (-146%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2012: $16,576Liabilities 2012: $0Net Assets 2012: $16,5762012Assets 2013: $133,941Liabilities 2013: $109,538Net Assets 2013: $24,4032013Assets 2014: $194,322Liabilities 2014: $220,263Net Assets 2014: -$25,9412014Assets 2015: $128,593Liabilities 2015: $193,691Net Assets 2015: -$65,0982015Assets 2016: $60,797Liabilities 2016: $58,432Net Assets 2016: $2,3652016Assets 2017: $112,805Liabilities 2017: $78,909Net Assets 2017: $33,8962017Assets 2018: $107,998Liabilities 2018: $20,573Net Assets 2018: $87,4252018Assets 2019: $163,661Liabilities 2019: $34,184Net Assets 2019: $129,4772019Assets 2020: $89,783Liabilities 2020: $279,092Net Assets 2020: -$189,3092020Assets 2021: $118,553Liabilities 2021: $280,027Net Assets 2021: -$161,4742021Assets 2022: $138,216Liabilities 2022: $154Net Assets 2022: $138,0622022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $528,713Expenses 2012: $519,398Net Income 2012: $9,3152012Revenue 2013: $889,367Expenses 2013: $881,540Net Income 2013: $7,8272013Revenue 2014: $1,351,491Expenses 2014: $1,401,835Net Income 2014: -$50,3442014Revenue 2015: $1,631,725Expenses 2015: $1,670,882Net Income 2015: -$39,1572015Revenue 2016: $1,694,178Expenses 2016: $1,695,085Net Income 2016: -$9072016Revenue 2017: $1,725,891Expenses 2017: $1,694,360Net Income 2017: $31,5312017Revenue 2018: $1,869,861Expenses 2018: $1,816,332Net Income 2018: $53,5292018Revenue 2019: $2,102,453Expenses 2019: $2,060,401Net Income 2019: $42,0522019Revenue 2020: $1,258,326Expenses 2020: $1,611,295Net Income 2020: -$352,9692020Revenue 2021: $1,698,532Expenses 2021: $1,670,697Net Income 2021: $27,8352021Revenue 2022: $1,924,186Expenses 2022: $1,624,650Net Income 2022: $299,5362022Revenue 2023: $872,208Expenses 2023: $1,011,316Net Income 2023: -$139,1082023

Highlighted filing

2023

Revenue$872,208
Expenses$1,011,316
Net Income-$139,108
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$900,925
Mission and Program Overview

Mission

Childcare/daycare preschool center

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,153--
Land, Buildings, and Equipment, Net$29,263--
Total Assets$138,216$0▼ $138,216
Other Assets Total$-200--
Liabilities
Other Liabilities$154--
Total Liabilities$154$0▼ $154
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,062--
Total Net Assets Fund Balance$138,062$0▼ $138,062
Total Liabilities and Net Assets / Fund Balance$138,216$0▼ $138,216
Compensation and Service Providers

Board Members and Trustees

NameTitle
Colleen BrosmanPresident
Stephanie ByrneDirector
Danielle MurphySecretary
Patrick GrossTreasurer
Lauren NobleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$34,769
Program Service Revenue
$846,156
Investment Income
$-8,717
Other Revenue
$0
All Other Contributions
$5,631
Change in Net Assets
$-139,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$752,743
Other Expenses$258,573
Total Fundraising Expense$26
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$587,347$65,261-$652,608
Occupancy$160,607--$160,607
Payroll Taxes$61,842$6,871-$68,713
Other Employee Benefits$28,280$3,142-$31,422
Information Technology$7,159$7,159-$14,318
Fees for Services Other-$6,921-$6,921
Insurance$5,963--$5,963
Fees for Services Accounting-$5,070-$5,070
Other Expenses$2,078$231-$2,309
All Other Expenses$547$361$26$934
Fees for Services Legal-$845-$845
Office Expenses-$580-$580
Depreciation Depletion$545--$545
Total Functional Expenses$914,268$97,022$26$1,011,316
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Inspire Early Learning Centers
EIN
45-3726266
Phone
5413301347
Address
2891 NE CONNERS, BEND, OR 97701

Signing Officer

Name
Patrick Gross
Title
Treasurer
Phone
5413301347
Signed
2024-11-08

Organization Details

Principal Officer
Patrick Gross
Formed
2011
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
37
Volunteers
25

Preparer

Firm
Riverview Tax & Accounting Pc
Address
PO BOX 1441, BEND, OR 97709-1441
Preparer
Jeremy Lewallen
Phone
5416476424
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

OTHER ADJUSTMENTS 1,046

Raw XML Appendix337 raw XML fields

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/GrantsToIndividualsInd0false
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IRS990/GrossAmountSalesAssetsGrp/OtherAmt020000
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0138062
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0160607
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum05413301347
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSPIRE EARLY LEARNING CENTERS
ReturnHeader/Filer/BusinessNameControlTxt0INSP
ReturnHeader/Filer/EIN0453726266
ReturnHeader/Filer/PhoneNum05413301347
ReturnHeader/Filer/USAddress/AddressLine1Txt02891 NE CONNERS
ReturnHeader/Filer/USAddress/CityNm0BEND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471028275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RIVERVIEW TAX & ACCOUNTING PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1441
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0977091441
ReturnHeader/PreparerPersonGrp/PhoneNum05416476424
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY LEWALLEN
ReturnHeader/ReturnTs02024-11-18T15:05:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.87$1.01$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$1.92$1.62$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.28$0.16$1.70$1.67$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.28$0.19$1.26$1.61$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.03$0.13$2.10$2.06$0.04
2018Summary only. Only limited summary data is available for this year.$0.11$0.02$0.09$1.87$1.82$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.08$0.03$1.73$1.69$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$0.00$1.69$1.70$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.19$0.07$1.63$1.67$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.22$0.03$1.35$1.40$0.05
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.11$0.02$0.89$0.88$0.01
2012Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.53$0.52$0.01