Civic Intelligence

Keres Children'S Learning Center

990 • Fiscal year 2021 • EIN 45-4511408

Aug 01, 2020 to Jul 31, 2021 • Filed on Feb 16, 2022

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

56th percentile

0.13x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Net Margin

54th percentile

15%

Higher net margin than 54% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

59th percentile

$81,632

Higher top officer pay than 59% of similar nonprofits.

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

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Asset Growth

56th percentile

16%

Faster asset growth than 56% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

3.4%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,683,077

Up $233,134 (+16%) from 2020

Net Assets

Up

$1,457,726

Up $200,130 (+16%) from 2020

Liabilities

Up

$225,351

Up $33,004 (+17%) from 2020

Revenue

Up

$1,366,421

Up $44,999 (+3.4%) from 2020

Expenses

Up

$1,166,291

Up $70,812 (+6.5%) from 2020

Net Income

Down

$200,130

Down $25,813 (-11%) from 2020

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

2021

Assets$1,683,077
Liabilities$225,351
Net Assets$1,457,726

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

2021

Revenue$1,366,421
Expenses$1,166,291
Net Income$200,130
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Feb 16, 2022
Return Version
2020v4.0
Gross Receipts
$1,369,985
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.

We use a comprehensive cultural & montessori curriculum in a keres-language immersion preschool - dual-language elementary class, with intergenerational language & culture seminars for parents taught by elders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$585,898$1,051,934▲ $466,036
Accounts Receivable$1,215$215,688▲ $214,473
Pledges and Grants Receivable$640,733$167,705▼ $473,028
Land, Buildings, and Equipment, Net$147,530$146,601▼ $929
Cash and Non-Interest-Bearing Accounts$71,381$80,239▲ $8,858
Prepaid Expenses and Deferred Charges$2,071$19,795▲ $17,724
Total Assets$1,449,943$1,683,077▲ $233,134
Other Assets Total$1,115$1,115→ $0
Liabilities
Other Liabilities$147,668$128,839▼ $18,829
Accounts Payable and Accrued Expenses$44,679$96,512▲ $51,833
Total Liabilities$192,347$225,351▲ $33,004
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$299,525$825,957▲ $526,432
Net Assets With Donor Restrictions$958,071$631,769▼ $326,302
Total Net Assets Fund Balance$1,257,596$1,457,726▲ $200,130
Total Liabilities and Net Assets / Fund Balance$1,449,943$1,683,077▲ $233,134

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$123,097$26,614$149,711
Equipment$21,121$7,156$28,277
Other Land Buildings$2,383$6,270$8,653
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trisha MoquinoEducation DiFT$80,532$1,100$81,632

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,136,905
Program Service Revenue
$228,383
Investment Income
$1,560
Other Revenue
$-427
All Other Contributions
$421,090
Change in Net Assets
$200,130

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,366,421
Revenue Not Reported on Form 990
$3,200
Total Revenue per Audited Statements
$1,369,621
Total Revenue per Form 990
$1,366,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$730,029
Other Expenses$408,862
Total Fundraising Expense$90,994
Grants and Similar Amounts Paid$27,400
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$481,836$23,728$73,133$578,697
Fees for Services Other$156,200$7,388$500$164,088
Current Officers, Directors, Trustees, and Key Employees$66,776$3,799$3,714$74,289
Payroll Taxes$46,027$2,300$5,843$54,170
Fees for Services Accounting-$50,914-$50,914
Conferences and Meetings$31,831$1,674-$33,505
Grants to Domestic Individuals$27,400--$27,400
Occupancy$20,110$123-$20,233
Information Technology$17,340$400-$17,740
Depreciation Depletion$12,317$2,828$1,050$16,195
Other Employee Benefits$12,355$362$178$12,895
Office Expenses$5,343$3,589$3,625$12,557
Travel$11,319$64-$11,383
Pension Plan Contributions$8,114$454$1,410$9,978
Insurance$5,788$1,749$155$7,692
Advertising$6,201-$831$7,032
All Other Expenses$4,922$200-$5,122
Other Expenses$4,368$1,162$555$4,368
Interest$3,422$10-$3,432
Fees for Services Legal-$185-$185
Total Functional Expenses$974,368$100,929$90,994$1,166,291

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,169,491
Expenses per Audited Statements$1,166,291
Total Expenses per Form 990$1,166,291
Expenses Not Reported on Form 990$3,200
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,564
Fundraising Gross Income$3,137
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Virtual Run$17,639$3,137-$3,137
Total Events$17,639$3,137$3,564$-427
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Loan$108,692
Capital Lease for Portable Buildings$20,147
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 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
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, Page 6, Part VI, Line 11B

The form 990 is presented to the board of directors for review and approval prior to submission filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy, adopted december 12, 2017, requires all board and committee members to annually confirm in writing that they have read and understand the policy. They are also required to disclose all businesses or other organizations, of which they or a member of their family are an officer, member, owner or employee, or for which the member or related party acts as an agent, or from which the member, leader or related party receives compensation or remuneration of any sort, where such business or organization competes with kclc or with which kclc may reasonably in future enter into a relationship or conduct a transaction. The policy also describes how the board chair and other members are to disclose a potential conflict of interest when issues are discussed or voted on, including a requirement to recuse themselves from the meeting and during the discussion and vote. The policy also directs the board or committee to seek alternatives to the proposed transaction to avoid the potential conflict, unless a more advantageous transaction or arrangement is not feasible in the circumstances. Documentation of such discussions and votes is to be maintained in corporate records. The policy also directs any board or committee member, who has reasonable cause to believe that a person has failed to disclose actual or potential conflicts of interest, to inform such person of the basis for that belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and conducting such further investigation as may be warranted, the board or committee determines that the member has, in fact, failed to disclose as required by policy, it shall take appropriate disciplinary and corrective action.

Form 990, Page 6, Part VI, Line 15A

The board of directors is responsible for reviewing and approving the compensation for the director of education.

Form 990, Page 6, Part VI, Line 15B

The board of directors is responsible for reviewing and approving the compensation for the director of administration annually.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, form 1023, audited financial statements, and the form 990 are made available to the public upon request within three working days of the date the request was made. Additionally, kclc's form 990 and exempt status may be found on the irs' charity search website.

Filing and Contact Details

Filer

Filer Name
KERES CHILDREN'S LEARNING CENTER
EIN
45-4511408
Phone
5054652185
Address
PO BOX 113, COCHITI PUEBLO, NM 87072

Signing Officer

Name
Michele Suina
Title
Co-chair
Phone
5054652185
Signed
2022-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trisha Moquino
Formed
2011
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
8
Employees
26
Volunteers
26

Preparer

Firm
501(c)pa
Address
3900 OSUNA RD NE STE 260, ALBUQUERQUE, NM 87109
Preparer
David Rivard
Phone
5054331350
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Kclc strives to reclaim our children's 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.

Form 990, Page 2, Part III, Line 4A

Language revitalization montessori school the purpose of kclc is keres language revitalization. Keres was used to teach 13 children in all academic subjects in our two classrooms. The primary classroom serves children ages 26 through indigenous-language immersion techniques and the montessori method. The elementary classroom serves children ages 612 through dual-language (keres-english) best practices and the montessori method. Due to the global pandemic, our operations were entirely virtual from 20202021, modified to take place over zoom. Kclcs after-school program was suspended, as was our annual native language symposium. Nevertheless, kclc continued to use an intergeneration approach to language revitalization that involves children, their parents, and community elders in reclaiming the education of our children. Both in our school day as well as through our outdoor classroom, which offers cochiti community members keres-immersion classes in a wide variety of subjects and settings, our teachings immerse children and adult participants in the keres language, which conveys all of our indigenous knowledge systems, relationships, values, beliefs and lifeways of cochiti pueblo. In this way, our children are able access the ways that their ancestors and great grandparents did. It helps the children to build a strong foundation for learning and to integrate keres into their everyday lives. Kclc impacts the wider landscape of indigenous education through (virtual) visits from local and national organizations and participation in state and national discussions about indigenous education policies. Kclc demonstrates that it is possible to create an education that is truly reflective of who we are as indigenous people.

Form 990, Part IX, Line 11G

Contract mentors/educators 91,598 6,998 0 stipends 60,677 390 50 honorariums 3,925 0 450 total 156,200 7,388 500

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IRS990/Desc0LANGUAGE REVITALIZATION MONTESSORI SCHOOL THE PURPOSE OF KCLC IS KERES LANGUAGE REVITALIZATION. KERES WAS USED TO TEACH 13 CHILDREN IN ALL ACADEMIC SUBJECTS IN OUR TWO CLASSROOMS. THE PRIMARY CLASSROOM SERVES CHILDREN AGES 26 THROUGH INDIGENOUS-LANGUAGE IMMERSION TECHNIQUES AND THE MONTESSORI METHOD. THE ELEMENTARY CLASSROOM SERVES CHILDREN AGES 612 THROUGH DUAL-LANGUAGE (KERES-ENGLISH) BEST PRACTICES AND THE MONTESSORI METHOD. DUE TO THE GLOBAL PANDEMIC, OUR OPERATIONS WERE ENTIRELY VIRTUAL FROM 20202021, MODIFIED TO TAKE PLACE OVER ZOOM. KCLCS AFTER-SCHOOL PROGRAM WAS SUSPENDED, AS WAS OUR ANNUAL NATIVE LANGUAGE SYMPOSIUM. NEVERTHELESS, KCLC CONTINUED TO USE AN INTERGENERATION APPROACH TO LANGUAGE REVITALIZATION THAT INVOLVES CHILDREN, THEIR PARENTS, AND COMMUNITY ELDERS IN RECLAIMING THE EDUCATION OF OUR CHILDREN. BOTH IN OUR SCHOOL DAY AS WELL AS THROUGH OUR OUTDOOR CLASSROOM, WHICH OFFERS COCHITI COMMUNITY MEMBERS KERES-IMMERSION CLASSES IN A WIDE VARIETY OF SUBJECTS AND SETTINGS, OUR TEACHINGS IMMERSE CHILDREN AND ADULT PARTICIPANTS IN THE KERES LANGUAGE, WHICH CONVEYS ALL OF OUR INDIGENOUS KNOWLEDGE SYSTEMS, RELATIONSHIPS, VALUES, BELIEFS AND LIFEWAYS OF COCHITI PUEBLO. IN THIS WAY, OUR CHILDREN ARE ABLE ACCESS THE WAYS THAT THEIR ANCESTORS AND GREAT GRANDPARENTS DID. IT HELPS THE CHILDREN TO BUILD A STRONG FOUNDATION FOR LEARNING AND TO INTEGRATE KERES INTO THEIR EVERYDAY LIVES. KCLC IMPACTS THE WIDER LANDSCAPE OF INDIGENOUS EDUCATION THROUGH (VIRTUAL) VISITS FROM LOCAL AND NATIONAL ORGANIZATIONS AND PARTICIPATION IN STATE AND NATIONAL DISCUSSIONS ABOUT INDIGENOUS EDUCATION POLICIES. KCLC DEMONSTRATES THAT IT IS POSSIBLE TO CREATE AN EDUCATION THAT IS TRULY REFLECTIVE OF WHO WE ARE AS INDIGENOUS PEOPLE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/MissionDesc0KCLC STRIVES TO RECLAIM OUR CHILDREN'S 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/Desc0INDIGENOUS MONTESSORI INSTITUTE THE INDIGENOUS MONTESSORI INSTITUTE (IMI) WAS CREATED TO ASSIST COMMUNITIES IN RECLAIMING AN EDUCATIONAL MODEL THROUGH TEACHER PREPARATION THAT IS IN SERVICE TO THE COMMUNITY. IMI HAS TWO TRACKS: THE MONTESSORI TEACHER TRAINING TRACK AND THE PHILOSOPHY OF INDIGENOUS EDUCATION (PIE) TRACK. DUE TO THE GLOBAL PANDEMIC, THERE WAS NO MONTESSORI TRACK DURING 20202021. HOWEVER, THE PIE TRACK GRADUATED TWO VIRTUAL COHORTS30 STUDENTS TOTALIN ADDITION TO OFFERING MODIFIED PIE COURSES TO OVER 250 VIRTUAL PARTICIPANTS FROM NEW MEXICO STATE EMPLOYEES TO MONTESSORI EDUCATORS AND UNIVERSITY STUDENTS ACROSS THE COUNTRY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MENTOR-APPRENTICE PROGRAM FIVE PARENT APPRENTICES AND SIX ELDER MENTORS COMPLETED KCLCS SECOND MENTOR-APPRENTICE COHORT IN WHICH APPRENTICES AND MENTORS SPENT 15 HOURS OR MORE EACH WEEK TOGETHER VIRTUALLY IN A KERES-IMMERSION SETTING.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NET SALES 5,318
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