Civic Intelligence

Early College School at Delaware

EIN 45-4508617 • 501(c)3 • Dover, DE

Profile

To provide highly motivated students with a curriculum that is integrated with the relevant curriculum at delaware state university such that all students graduate with one to two years of college credits, preparing them for completion of a four-year college program. The school shall provide a safe, caring and nurturing environment that develops students' academic, social skills and personal character traits necessary for successful college completion, with a special focus on high school students who will be the first generation in their families to become college educated.

1570 N Dupont HighwayDover, DE 19901

echs.desu.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

1.59x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

1.77x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

33rd percentile

-1.2%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$187,202

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

90th percentile

44%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.6%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$9,313,250

Up $2,833,590 (+44%) from 2023

Liabilities

Up

$14,793,928

Up $2,756,498 (+23%) from 2023

Net Assets

Up

-$5,480,678

Up $77,092 (+1.4%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin33rd percentile

Revenue

Up

$8,370,692

Up $592,012 (+7.6%) from 2023

Expenses

Up

$8,467,522

Up $654,712 (+8.4%) from 2023

Net Income

Down

-$96,830

Down $62,700 (-184%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$10M$0-$10MAssets 2014: $478,992Liabilities 2014: $0Net Assets 2014: $478,9922014Assets 2015: $603,709Liabilities 2015: $888,021Net Assets 2015: -$284,3122015Assets 2016: $512,586Liabilities 2016: $1,121,262Net Assets 2016: -$608,6762016Assets 2017: $1,232,419Liabilities 2017: $2,096,423Net Assets 2017: -$864,0042017Assets 2018: $3,107,077Liabilities 2018: $8,183,734Net Assets 2018: -$5,076,6572018Assets 2019: $3,437,768Liabilities 2019: $8,939,637Net Assets 2019: -$5,501,8692019Assets 2020: $3,255,722Liabilities 2020: $8,851,720Net Assets 2020: -$5,595,9982020Assets 2021: $4,915,704Liabilities 2021: $10,566,318Net Assets 2021: -$5,650,6142021Assets 2022: $5,304,127Liabilities 2022: $11,040,387Net Assets 2022: -$5,736,2602022Assets 2023: $6,479,660Liabilities 2023: $12,037,430Net Assets 2023: -$5,557,7702023Assets 2024: $9,313,250Liabilities 2024: $14,793,928Net Assets 2024: -$5,480,6782024

Highlighted filing

2024

Assets$9,313,250
Liabilities$14,793,928
Net Assets-$5,480,678
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2014: $551,346Expenses 2014: $72,354Net Income 2014: $478,9922014Revenue 2015: $1,987,553Expenses 2015: $2,750,857Net Income 2015: -$763,3042015Revenue 2016: $3,034,840Expenses 2016: $3,359,204Net Income 2016: -$324,3642016Revenue 2017: $4,264,202Expenses 2017: $4,519,530Net Income 2017: -$255,3282017Revenue 2018: $5,382,242Expenses 2018: $5,604,962Net Income 2018: -$222,7202018Revenue 2019: $5,176,915Expenses 2019: $5,602,127Net Income 2019: -$425,2122019Revenue 2020: $5,365,075Expenses 2020: $5,522,972Net Income 2020: -$157,8972020Revenue 2021: $5,450,089Expenses 2021: $5,789,079Net Income 2021: -$338,9902021Revenue 2022: $5,435,103Expenses 2022: $5,662,698Net Income 2022: -$227,5952022Revenue 2023: $7,778,680Expenses 2023: $7,812,810Net Income 2023: -$34,1302023Revenue 2024: $8,370,692Expenses 2024: $8,467,522Net Income 2024: -$96,8302024

Highlighted filing

2024

Revenue$8,370,692
Expenses$8,467,522
Net Income-$96,830
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,313,250
Liabilities
$14,793,928
Net assets
-$5,480,678
Revenue
$8,370,692
Expenses
$8,467,522
Net income
-$96,830
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.31$14.8$5.48$8.37$8.47$0.10
2023Detailed filing. Detailed filing data is available for this year.$6.48$12.0$5.56$7.78$7.81$0.03
2022Detailed filing. Detailed filing data is available for this year.$5.30$11.0$5.74$5.44$5.66$0.23
2021Detailed filing. Detailed filing data is available for this year.$4.92$10.6$5.65$5.45$5.79$0.34
2020Detailed filing. Detailed filing data is available for this year.$3.26$8.85$5.60$5.37$5.52$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.44$8.94$5.50$5.18$5.60$0.43
2018Detailed filing. Detailed filing data is available for this year.$3.11$8.18$5.08$5.38$5.60$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.23$2.10$0.86$4.26$4.52$0.26
2016Detailed filing. Detailed filing data is available for this year.$0.51$1.12$0.61$3.03$3.36$0.32
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.89$0.28$1.99$2.75$0.76
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.55$0.07$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 18, 2025
Return Version
2023v6.0
Gross Receipts
$8,370,692
Mission and Program Overview

Mission

To provide highly motivated students with a curriculum that is integrated with the relevant curriculum at delaware state university such that all students graduate with one to two years of college credits, preparing them for completion of a four-year college program. The school shall provide a safe, caring and nurturing environment that develops students' academic, social skills and personal character traits necessary for successful college completion, with a special focus on high school students who will be the first generation in their families to become college educated.

In partnership with delaware state university (dsu), a historically black college and university in dover, delaware, the early college school at delaware state university (ecs) was initially designed to be a dynamic high school where students will be engaged, motivated, and supported by the unique learning environment that is created by the early college high school model. In 2020-2021 the school's charter was expanded to permit the addition of middle school grades 7 and 8. Those grades were enrolled beginning with the 2022-2023 school year. The school is replicating the nationally recognized early college model and seeks to serve particularly first generation college attendees. In the tradition of early college schools across the country, students at the school will have the opportunity earn a high school diploma and up to 60 hours of college credits or an associates degree during their 4 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,073,522$2,581,722▲ $508,200
Land, Buildings, and Equipment, Net$0$92,890▲ $92,890
Accounts Receivable$107,795$19,428▼ $88,367
Total Assets$6,479,660$9,313,250▲ $2,833,590
Other Assets Total$4,298,343$6,619,210▲ $2,320,867
Liabilities
Other Liabilities$11,994,564$14,695,145▲ $2,700,581
Accounts Payable and Accrued Expenses$42,866$98,783▲ $55,917
Total Liabilities$12,037,430$14,793,928▲ $2,756,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-5,557,770$-5,480,678▲ $77,092
Total Net Assets Fund Balance$-5,557,770$-5,480,678▲ $77,092
Total Liabilities and Net Assets / Fund Balance$6,479,660$9,313,250▲ $2,833,590

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$92,890$266,117$359,007
Other Assets Org$5,068,333--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Evelyn Edney EddCharter Director, Non-votingFT$139,023$48,179$187,202
Nyia Mccants EddRecording Secretary, Non-votingFT$121,056$41,431$162,487
Leah JenkinsBusiness DirectorFT$116,454$35,812$152,266
Dara SavageAssociate PrincipalFT$111,462$39,221$150,683

Board Members and Trustees

NameTitle
Crystal Gillis-hammondPresident
Ayeda SilentBoard Member
Charles S Mcdowell EsqBoard Member
Debbie HarringtonBoard Member
Juanita WilsonBoard Member
Latricia VicksBoard Member
Paige ChapmanBoard Member
Sandra SpanglerBoard Member
Susan BuntingBoard Member
Tahira LyonsBoard Member
Joell WhitleyBoard Member, Teacher Repr
Robin DembyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Lynwood TransportationStudent Transportation132 BLACK DIAMOND RD, Smyrna, DE 19977$600,572
Advanced Student TransportationStudent Transportation1030 ANDREW DRIVE, West Chester, PA 19380$389,640
Sjb Capital Group LLC Dba Back To BasicsInvestment6 STONE HILL ROAD, Wilmington, DE 19803$243,171
Precision Cleaning ServiceCleaning1117 OLD BALTIMORE PIKE, Newark, DE 19702$226,631
Edmentum INCOnline Learning ProgramsPO BOX 776725, Chicago, IL 60677$129,008
Revenue and Support

Revenue Composition

Contributions and Grants
$7,977,245
Program Service Revenue
$320,008
Investment Income
$73,439
Other Revenue
$0
All Other Contributions
$25,000
Change in Net Assets
$-96,830

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$500,030Market Value
Total Noncash Contributions1$500,030-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,370,692
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$173,922
Total Revenue per Audited Statements
$8,544,614
Total Revenue per Form 990
$8,370,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,837,351
Other Expenses$3,630,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,511,052--$2,511,052
Fees for Services Other$1,126,833--$1,126,833
Other Employee Benefits$945,073--$945,073
Current Officers, Directors, Trustees, and Key Employees$652,638--$652,638
Pension Plan Contributions$505,323--$505,323
All Other Expenses$307,324--$307,324
Other Expenses$242,454--$242,454
Payroll Taxes$223,265--$223,265
Insurance$66,541--$66,541
Depreciation Depletion$38,584--$38,584
Travel$23,018--$23,018
Total Functional Expenses$8,467,522$0$0$8,467,522

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,467,522
Total Expenses per Audited Statements$8,467,522
Total Expenses per Form 990$8,467,522
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Dsu Provides Free Rent, Tuition and Other Services to EcsThe Ecs Has an Agreement With Dsu Pursuant to Which Dsu Provides Free Rent, Tuition, and Other Services to the Ecs Starting in the Summer of 2014.No$673,952
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Opeb Liability$8,918,779
Deferred Inflows From Opeb Activities$3,320,858
Net Pension Liability$1,756,144
Accrued Salaries and Related Costs$649,255
Deferred Investment Earnings Related to Pension$50,109
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 6

“According to the charter schools bylaws the sole member of the corporation shall be delaware state university.”

Form 990, Part VI, Section A, Line 7A

“Delaware state university as the sole member elects all directors.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was prepared by the school's outside auditors in consultation with the schools directors and management. The 990 was made available to all board members for review and comment to the chairman of the board before the filing.”

Form 990, Part VI, Section B, Line 12C

“Members and key employees are required to sign and file an annual conflict of interest disclosure statement.”

Form 990, Part VI, Section B, Line 15

“The board approves the compensation of the principal and assistant principal based on market comparability data. There are no other key employees at this time but the principal and assistant principal would determine their compensation based on market comparability data.”

Form 990, Part VI, Section C, Line 19

“Form 990 is available on guidestar. All other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Early College School at Delaware
EIN
45-4508617
Phone
3026783247
Address
1570 N DUPONT HIGHWAY, DOVER, DE 19901

Signing Officer

Name
Evelyn Edney
Title
School Leader
Phone
3026783247
Signed
2025-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Crystal Gillis-hammond
Formed
2011
Legal Domicile
De
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
80

Preparer

Firm
Maillie Llp
Address
PO BOX 11847, WILMINGTON, DE 19850-1847
Preparer
Dale R Umbenhauer CPA
Phone
3023240780
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contractual services: program service expenses 1,126,833. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,126,833.”

Form 990, Part IXX, Line 2C

“The process has not changed from the prior year.”

Raw XML AppendixShowing 400 of 632 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/ActivityOrMissionDesc0IN PARTNERSHIP WITH DELAWARE STATE UNIVERSITY (DSU), A HISTORICALLY BLACK COLLEGE AND UNIVERSITY IN DOVER, DELAWARE, THE EARLY COLLEGE SCHOOL AT DELAWARE STATE UNIVERSITY (ECS) WAS INITIALLY DESIGNED TO BE A DYNAMIC HIGH SCHOOL WHERE STUDENTS WILL BE ENGAGED, MOTIVATED, AND SUPPORTED BY THE UNIQUE LEARNING ENVIRONMENT THAT IS CREATED BY THE EARLY COLLEGE HIGH SCHOOL MODEL. IN 2020-2021 THE SCHOOL'S CHARTER WAS EXPANDED TO PERMIT THE ADDITION OF MIDDLE SCHOOL GRADES 7 AND 8. THOSE GRADES WERE ENROLLED BEGINNING WITH THE 2022-2023 SCHOOL YEAR. THE SCHOOL IS REPLICATING THE NATIONALLY RECOGNIZED EARLY COLLEGE MODEL AND SEEKS TO SERVE PARTICULARLY FIRST GENERATION COLLEGE ATTENDEES. IN THE TRADITION OF EARLY COLLEGE SCHOOLS ACROSS THE COUNTRY, STUDENTS AT THE SCHOOL WILL HAVE THE OPPORTUNITY EARN A HIGH SCHOOL DIPLOMA AND UP TO 60 HOURS OF COLLEGE CREDITS OR AN ASSOCIATES DEGREE DURING THEIR 4 YEARS.
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IRS990/Desc0THE EARLY COLLEGE SCHOOL @DELAWARE STATE UNIVERSITY HAD ACCOMPLISHMENTS IN THE PAST YEAR:1. THE ECS@DSU MIDDLE SCHOOL IS OPERATING IN ITS THIRD YEAR OF EXISTENCE WITH ROUGHLY 200 STUDENTS IN THE 7TH AND 8TH GRADES.2. THE ECS@DSU HIGH SCHOOL STUDENTS ARE NOW ELIGIBLE TO EARN AN ASSOCIATE'S DEGREE FROM DELAWARE STATE UNIVERSITY3. THE HEAD OF SCHOOL WAS NAMED PRESIDENT-ELECT OF THE BOARD OF DIRECTORS FOR THE NATIONAL ASSOCIATION OF SECONDARY SCHOOL PRINCIPALS
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IRS990/Form990PartVIISectionAGrp/PersonNm4DEBBIE HARRINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm5TAHIRA LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLES S MCDOWELL ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm7AYEDA SILENT
IRS990/Form990PartVIISectionAGrp/PersonNm8SANDRA SPANGLER
IRS990/Form990PartVIISectionAGrp/PersonNm9LATRICIA VICKS
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IRS990/Form990PartVIISectionAGrp/PersonNm11JUANITA WILSON
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IRS990/Form990PartVIISectionAGrp/PersonNm13NYIA MCCANTS EDD
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IRS990/Form990PartVIISectionAGrp/PersonNm15DARA SAVAGE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER, TEACHER REPR
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHARTER DIRECTOR, NON-VOTING
IRS990/Form990PartVIISectionAGrp/TitleTxt13RECORDING SECRETARY, NON-VOTING
IRS990/Form990PartVIISectionAGrp/TitleTxt14BUSINESS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15ASSOCIATE PRINCIPAL
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IRS990/InfoInScheduleOPartIXInd0X
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IRS990/MissionDesc0TO PROVIDE HIGHLY MOTIVATED STUDENTS WITH A CURRICULUM THAT IS INTEGRATED WITH THE RELEVANT CURRICULUM AT DELAWARE STATE UNIVERSITY SUCH THAT ALL STUDENTS GRADUATE WITH ONE TO TWO YEARS OF COLLEGE CREDITS, PREPARING THEM FOR COMPLETION OF A FOUR-YEAR COLLEGE PROGRAM. THE SCHOOL SHALL PROVIDE A SAFE, CARING AND NURTURING ENVIRONMENT THAT DEVELOPS STUDENTS' ACADEMIC, SOCIAL SKILLS AND PERSONAL CHARACTER TRAITS NECESSARY FOR SUCCESSFUL COLLEGE COMPLETION, WITH A SPECIAL FOCUS ON HIGH SCHOOL STUDENTS WHO WILL BE THE FIRST GENERATION IN THEIR FAMILIES TO BECOME COLLEGE EDUCATED.
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