Civic Intelligence

Keres Children'S Learning Center

990 • Fiscal year 2018 • EIN 45-4511408

Aug 01, 2017 to Jul 31, 2018 • Filed on Feb 13, 2019

PO Box 113Cochiti Pueblo, NM 87072

(505) 465-2185

Siviq Scores

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

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Net Margin

84th percentile

38%

Higher net margin than 84% of similar nonprofits.

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$57,029

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Asset Growth

93rd percentile

103%

Faster asset growth than 93% of similar nonprofits.

2018 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

59%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$728,614

Up $369,587 (+103%) from 2017

Net Assets

Up

$711,388

Up $359,661 (+102%) from 2017

Liabilities

Up

$17,226

Up $9,926 (+136%) from 2017

Revenue

Up

$958,007

Up $355,642 (+59%) from 2017

Expenses

Up

$598,348

Up $212,739 (+55%) from 2017

Net Income

Up

$359,659

Up $142,903 (+66%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $141,278Liabilities 2016: $6,306Net Assets 2016: $134,9722016Assets 2017: $359,027Liabilities 2017: $7,300Net Assets 2017: $351,7272017Assets 2018: $728,614Liabilities 2018: $17,226Net Assets 2018: $711,3882018Assets 2019: $1,112,197Liabilities 2019: $80,544Net Assets 2019: $1,031,6532019Assets 2020: $1,449,943Liabilities 2020: $192,347Net Assets 2020: $1,257,5962020Assets 2021: $1,683,077Liabilities 2021: $225,351Net Assets 2021: $1,457,7262021Assets 2022: $2,053,745Liabilities 2022: $56,828Net Assets 2022: $1,996,9172022Assets 2023: $6,789,127Liabilities 2023: $181,213Net Assets 2023: $6,607,9142023Assets 2024: $6,500,980Liabilities 2024: $137,714Net Assets 2024: $6,363,2662024Assets 2025: $6,885,956Liabilities 2025: $122,458Net Assets 2025: $6,763,4982025

Highlighted filing

2018

Assets$728,614
Liabilities$17,226
Net Assets$711,388

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $319,011Expenses 2016: $307,860Net Income 2016: $11,1512016Revenue 2017: $602,365Expenses 2017: $385,609Net Income 2017: $216,7562017Revenue 2018: $958,007Expenses 2018: $598,348Net Income 2018: $359,6592018Revenue 2019: $1,287,235Expenses 2019: $966,970Net Income 2019: $320,2652019Revenue 2020: $1,321,422Expenses 2020: $1,095,479Net Income 2020: $225,9432020Revenue 2021: $1,366,421Expenses 2021: $1,166,291Net Income 2021: $200,1302021Revenue 2022: $1,929,110Expenses 2022: $1,389,919Net Income 2022: $539,1912022Revenue 2023: $6,567,485Expenses 2023: $1,956,488Net Income 2023: $4,610,9972023Revenue 2024: $2,419,776Expenses 2024: $2,664,424Net Income 2024: -$244,6482024Revenue 2025: $2,730,462Expenses 2025: $2,330,230Net Income 2025: $400,2322025

Highlighted filing

2018

Revenue$958,007
Expenses$598,348
Net Income$359,659
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Feb 13, 2019
Return Version
2017v2.2
Gross Receipts
$958,007
Mission and Program Overview

Mission

We use a comprehensive cultural and montessori curriculum with a keres- language immersion intergenerational approach for students birth to 18 years of age, supporting their parents and community members with language and culture taught by elders, as well as teacher training in the philosophy of indigenous education.

KCLC uses a comprehensive cultural and academic curriculum for children in a Keres-language immersion Montessori pre-school. We also provide seminars for parents and families in the Keres language and cultural as well as provide a venue for Elders to consult on language and cultural curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$18,740$367,826▲ $349,086
Pledges and Grants Receivable$29,000$312,163▲ $283,163
Cash and Non-Interest-Bearing Accounts$302,508$41,064▼ $261,444
Land, Buildings, and Equipment, Net$8,291$6,641▼ $1,650
Prepaid Expenses and Deferred Charges$488$920▲ $432
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$359,027$728,614▲ $369,587
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,298$17,226▲ $9,928
Total Liabilities$7,298$17,226▲ $9,928
Net Assets / Fund Balance
Temporarily Rstr Net Assets$214,794$646,393▲ $431,599
Unrestricted Net Assets$136,935$64,995▼ $71,940
Total Net Assets Fund Balance$351,729$711,388▲ $359,659
Total Liabilities and Net Assets / Fund Balance$359,027$728,614▲ $369,587

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,305$3,075$7,380
Equipment$2,336$646$2,982
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Trisha MoquinoEducation DirectorFT$57,029$57,029

Board Members and Trustees

NameTitle
Matt PecosCo-Chair
Natasha CuylearCo-Chair/Treas
Tracey CorderoPast Co-Chair
Everett Peter HerreraDirector
Kara BobroffDirector
Michelle SuinaDirector
Notah Begay IIIDirector
Tanesia Hale JonesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$933,503
Program Service Revenue
$22,972
Investment Income
$555
Other Revenue
$977
All Other Contributions
$933,503
Change in Net Assets
$359,659

Audited Revenue Reconciliation

Revenue per Audited Statements
$958,007
Total Revenue per Audited Statements
$958,007
Total Revenue per Form 990
$958,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$379,248
Other Expenses$219,100
Total Fundraising Expense$59,014
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,598$6,092$51,214$281,904
Fees for Services Other$84,005--$84,005
Current Officers, Directors, Trustees, and Key Employees$54,059$5,077$1,523$60,659
Payroll Taxes$26,211$852$375$27,438
Fees for Services Accounting-$21,984-$21,984
Occupancy$13,063$7,380-$20,443
Other Employee Benefits$4,400$4,663$184$9,247
Travel$9,126--$9,126
Insurance$4,368$3,217-$7,585
Other Expenses$2,657$2,634$750$6,041
Conferences and Meetings$1,200$1,857$368$3,425
All Other Expenses$1,157$1,428$152$2,737
Depreciation Depletion$1,054$596-$1,650
Office Expenses-$1,035-$1,035
Information Technology$103$901-$1,004
Total Functional Expenses$478,083$61,251$59,014$598,348

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$598,348
Total Expenses per Audited Statements$598,348
Total Expenses per Form 990$598,348
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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

The IRS Form 990 is presented to the board of directors for their review and approval prior to submission to IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Conflict of Interest Policy adopted on December 12, 2017 includes having all board and committee members annually sign an acknowledgement they have read and understand the policy. All board and committee members are required to disclose all businesses or other organizations of which the member, or a member of his family, is an officer, member, owner, or employee; or for which the member or leader, or a member of his family, acts as an agent; or from which the member or leader, or a member of his family, receives compensation or remuneration of any sort, with which KCLC competes or with which KCLC has, or might reasonably in the future enter into, a relationship or a transaction. KCLC also has a policy directing the Board Chair and other board members on how to disclose a potential conflict of interest when issues are discussed or voted on, which includes the interested party removing themselves from the meeting during discussion and vote. The policy directs the board or committee to seek alternates to the proposed transaction so as not producing a conflict of interest unless a more advantageous transaction or arrangement is not reasonably possible. Documentation of such discussions and votes is to be written and maintained in corporate records. The conflict of interest policy also directs any board or committee member who has reasonable cause to believe that a person has failed to disclose actual or possible conflicts of interest to inform the person of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the response of the person and making such further investigation as may be warranted in the circumstances, the board or committee determines that the person has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies, financial statements and the IRS Form 990 are made available to the public upon request within three working days of the date the request was made.

Filing and Contact Details

Filer

Filer Name
Keres Childrens Learning Center
EIN
45-4511408
Phone
5054652185
Address
PO Box 113, Cochiti Pueblo, NM 87072

Signing Officer

Name
Matt Pecos
Title
Co-Chair
Signed
2019-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Pecos
Formed
2011
Legal Domicile
Nm
Voting Board Members
12
Independent Board Members
11
Employees
14
Volunteers
33

Preparer

Firm
Moen Accounting DBA Janice Moen CPA
Address
26965 Road N, Cortez, CO 81321
Preparer
Janice Moen CPA
Phone
5052502231
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: KCLC created the Philosophy of Indigenous Education (PIE) strand of the Indigenous Montessori Institute, to be operated through a partnership between KCLC and the Albuquerque Montessori One Academy. OTHER PROGRAM SERVICES 5: KCLC offers an after-school program 4 days a week (M, T, Th, F) from 2:005:45 called Iiwas Playhouse. It is an open for families who wish to participate. It allows children to continue some of the learning that happens in the school-day program as well as language support and enriching activities that include outdoor recreational activities, participating in making healthy snacks, music, dance, and crafts. Currently there are 10 children in Iiwas Playhouse, and it costs parents $110 per month per child.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization has received tax-exempt status under Code Section 50l(c)(3) of the Internal Revenue Code. The Organization has adopted accounting principles generally accepted in the United States of America as they related to uncertain tax positions for the year ended July 31, 2018, and has evaluated its tax positions taken for all open tax years. Currently, the 2015, 2016 and 2017 tax years are open and subject to examination by the U.S. Internal Revenue Service. However, the Organization is not currently under audit nor has the Organization been contacted by any of these jurisdictions. Management believes that the activities of the Organization are within their tax-exempt purpose, and that there are no uncertain tax positions.

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IRS990/MissionDesc0KCLC strives to reclaim our childrens education and honor our heritage by using a comprehensive cultural and academic curriculum to assist families in nurturing Keres-speaking, holistically healthy, community minded, and academically strong students.
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IRS990/ProgSrvcAccomActy2Grp/Desc0KCLC provides 2-hour twice-monthly seminars for parents and families in Keres language and cultural knowledge so that the parents and families can better support their childrens learning.
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IRS990/ProgSrvcAccomActy3Grp/Desc0KCLC offers an after-school program 4 days a week (M, T, Th, F) from 2:005:45 called Iiwas Playhouse. It is an open for families who wish to participate. It allows children to continue some of the learning that happens in the school-day program as well as language support and enriching activities that include outdoor recreational activities, participating in making healthy snacks, music, dance, and crafts. Currently there are 10 children in Iiwas Playhouse, and it costs parents $110 per month per child.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has received tax-exempt status under Code Section 50l(c)(3) of the Internal Revenue Code. The Organization has adopted accounting principles generally accepted in the United States of America as they related to uncertain tax positions for the year ended July 31, 2018, and has evaluated its tax positions taken for all open tax years. Currently, the 2015, 2016 and 2017 tax years are open and subject to examination by the U.S. Internal Revenue Service. However, the Organization is not currently under audit nor has the Organization been contacted by any of these jurisdictions. Management believes that the activities of the Organization are within their tax-exempt purpose, and that there are no uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: KCLC created the Philosophy of Indigenous Education (PIE) strand of the Indigenous Montessori Institute, to be operated through a partnership between KCLC and the Albuquerque Montessori One Academy. OTHER PROGRAM SERVICES 5: KCLC offers an after-school program 4 days a week (M, T, Th, F) from 2:005:45 called Iiwas Playhouse. It is an open for families who wish to participate. It allows children to continue some of the learning that happens in the school-day program as well as language support and enriching activities that include outdoor recreational activities, participating in making healthy snacks, music, dance, and crafts. Currently there are 10 children in Iiwas Playhouse, and it costs parents $110 per month per child.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The IRS Form 990 is presented to the board of directors for their review and approval prior to submission to IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Conflict of Interest Policy adopted on December 12, 2017 includes having all board and committee members annually sign an acknowledgement they have read and understand the policy. All board and committee members are required to disclose all businesses or other organizations of which the member, or a member of his family, is an officer, member, owner, or employee; or for which the member or leader, or a member of his family, acts as an agent; or from which the member or leader, or a member of his family, receives compensation or remuneration of any sort, with which KCLC competes or with which KCLC has, or might reasonably in the future enter into, a relationship or a transaction. KCLC also has a policy directing the Board Chair and other board members on how to disclose a potential conflict of interest when issues are discussed or voted on, which includes the interested party removing themselves from the meeting during discussion and vote. The policy directs the board or committee to seek alternates to the proposed transaction so as not producing a conflict of interest unless a more advantageous transaction or arrangement is not reasonably possible. Documentation of such discussions and votes is to be written and maintained in corporate records. The conflict of interest policy also directs any board or committee member who has reasonable cause to believe that a person has failed to disclose actual or possible conflicts of interest to inform the person of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the response of the person and making such further investigation as may be warranted in the circumstances, the board or committee determines that the person has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, policies, financial statements and the IRS Form 990 are made available to the public upon request within three working days of the date the request was made.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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