Civic Intelligence

Keres Children'S Learning Center

990 • Fiscal year 2022 • EIN 45-4511408

Aug 01, 2021 to Jul 31, 2022 • Filed on Feb 03, 2023

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

38th percentile

0.03x

Higher debt load relative to assets than 38% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

58th percentile

$77,250

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Asset Growth

74th percentile

22%

Faster asset growth than 74% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

76th percentile

41%

Faster revenue growth than 76% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,053,745

Up $370,668 (+22%) from 2021

Net Assets

Up

$1,996,917

Up $539,191 (+37%) from 2021

Liabilities

Down

$56,828

Down $168,523 (-75%) from 2021

Revenue

Up

$1,929,110

Up $562,689 (+41%) from 2021

Expenses

Up

$1,389,919

Up $223,628 (+19%) from 2021

Net Income

Up

$539,191

Up $339,061 (+169%) from 2021

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

2022

Assets$2,053,745
Liabilities$56,828
Net Assets$1,996,917

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

2022

Revenue$1,929,110
Expenses$1,389,919
Net Income$539,191
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Feb 3, 2023
Return Version
2021v4.0
Gross Receipts
$1,933,211
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$1,051,934$1,260,321▲ $208,387
Accounts Receivable$215,688$251,326▲ $35,638
Pledges and Grants Receivable$167,705$221,121▲ $53,416
Land, Buildings, and Equipment, Net$146,601$176,364▲ $29,763
Cash and Non-Interest-Bearing Accounts$80,239$139,690▲ $59,451
Prepaid Expenses and Deferred Charges$19,795$3,808▼ $15,987
Total Assets$1,683,077$2,053,745▲ $370,668
Other Assets Total$1,115$1,115→ $0
Liabilities
Accounts Payable and Accrued Expenses$96,512$51,900▼ $44,612
Other Liabilities$128,839$3,053▼ $125,786
Deferred Revenue-$1,875-
Total Liabilities$225,351$56,828▼ $168,523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$825,957$1,451,152▲ $625,195
Net Assets With Donor Restrictions$631,769$545,765▼ $86,004
Total Net Assets Fund Balance$1,457,726$1,996,917▲ $539,191
Total Liabilities and Net Assets / Fund Balance$1,683,077$2,053,745▲ $370,668

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$113,116$36,595$149,711
Other Land Buildings$40,939$7,777$48,716
Equipment$22,309$14,797$37,106
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trisha MoquinoEducation DiFT$75,950$1,300$77,250

Board Members and Trustees

NameTitle
Jeremy AliasonCo-chair
Kevin BeltranCo-chair
Everett HerreraDirector
Teresa QuintanaDirector
Matt PecosDirector Eme
Celeste NaranjoSecretary
Notah Begay IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,867,877
Program Service Revenue
$56,834
Investment Income
$2,317
Other Revenue
$2,082
All Other Contributions
$1,232,658
Change in Net Assets
$539,191

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,929,110
Revenue Not Reported on Form 990
$1,002
Total Revenue per Audited Statements
$1,930,112
Total Revenue per Form 990
$1,929,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$847,488
Other Expenses$542,431
Total Fundraising Expense$120,287
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$517,501$59,443$91,625$668,569
Fees for Services Other$140,260$3,448$6,648$150,356
Current Officers, Directors, Trustees, and Key Employees$77,836$7,704$3,820$89,360
Conferences and Meetings$78,816$1,160$450$80,426
Fees for Services Accounting-$65,784-$65,784
Payroll Taxes$49,464$7,591$7,272$64,327
Travel$42,765$1,282$2,794$46,841
Occupancy$26,200$2,757-$28,957
Information Technology$21,725$2,134$9$23,868
Depreciation Depletion$13,921$4,157$1,050$19,128
Other Expenses$17,937$73$317$18,010
All Other Expenses$13,774-$576$14,350
Insurance$11,809$2,142$314$14,265
Other Employee Benefits$11,601$1,473$321$13,395
Pension Plan Contributions$8,431$1,628$1,778$11,837
Office Expenses$3,177$821$2,782$6,780
Interest$1,497--$1,497
Advertising$649$807-$1,456
Fees for Services Legal-$185-$185
Total Functional Expenses$1,103,746$165,886$120,287$1,389,919

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,390,921
Expenses per Audited Statements$1,389,919
Total Expenses per Form 990$1,389,919
Expenses Not Reported on Form 990$1,002
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,183
Fundraising Direct Expenses$4,101
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Events$8,879$4,924-$4,924
Golf Tournament$23,070$1,259$142$1,117
Total Events$31,949$6,183$4,101$2,082
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease for Portable Buildings$3,053
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
Kevin Beltran
Title
Co-chair
Phone
5054652185
Signed
2023-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trisha Moquino
Formed
2011
Legal Domicile
Nm
Voting Board Members
8
Independent Board Members
7
Employees
32
Volunteers
27

Preparer

Firm
501(c)pa
Address
3900 OSUNA RD NE STE 260, ALBUQUERQUE, NM 87109
Preparer
Monica Stapleton
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 kclc is keres-language revitalization school. During fy22, kclc expanded from the two existing classrooms-primary (children ages 3-6) keres immersion and elementary (children ages 6-12) dual-language (keres- english)-to include a keres-immersion infant-toddler classroom (children ages birth to 3) and a dual-language adolescent classroom (youth 12-18). Indigenous-language immersion best practices and the montessori method keres was used to teach 20 children in all academic subjects. Due to the global pandemic and following the guidance of cochiti tribal council, our operations were entirely virtual until march 2022, at which point, all vaccinated persons were allowed to return to school in person. Even virtually, kclc continued to use an intergenerational approach to language revitalization that involves children, their parents, and community elders in reclaiming the education of our children. Kclc immerses children and adults 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 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, Page 2, Part III, Line 4B

Indigenous 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. Fall 2021 imi begin its partnership with the southwest insitute of montessori studies (sims) to offer montessori teacher training at the primary and elementary levels that would focus on how certain aspects of montessori pedagogy can best serve the needs of indigenous students and communitites. The pie track with a focus on reclaiming indigenous education, graduated two virtual cohorts spring and summer 2022, 17 students total. Imi will be developing and delivering two other courses that are part of pie with focus on indigenous school leadership development and indigenous language- immersion approaches beginning spring and summer 2023.

Form 990, Part IX, Line 11G

Contract mentors/educators 94,715 1,228 6,618 stipends 45,545 2,220 30 total 140,260 3,448 6,648

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has received tax-exempt status under code section 501(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 position for the year ended july 31, 2022, and has evaluated its tax positions taken for all open tax years. The organization is not currently under audit nor has the organization been contacted by this jurisdiction. 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/Desc0LANGUAGE REVITALIZATION MONTESSORI SCHOOL KCLC IS KERES-LANGUAGE REVITALIZATION SCHOOL. DURING FY22, KCLC EXPANDED FROM THE TWO EXISTING CLASSROOMS-PRIMARY (CHILDREN AGES 3-6) KERES IMMERSION AND ELEMENTARY (CHILDREN AGES 6-12) DUAL-LANGUAGE (KERES- ENGLISH)-TO INCLUDE A KERES-IMMERSION INFANT-TODDLER CLASSROOM (CHILDREN AGES BIRTH TO 3) AND A DUAL-LANGUAGE ADOLESCENT CLASSROOM (YOUTH 12-18). INDIGENOUS-LANGUAGE IMMERSION BEST PRACTICES AND THE MONTESSORI METHOD KERES WAS USED TO TEACH 20 CHILDREN IN ALL ACADEMIC SUBJECTS. DUE TO THE GLOBAL PANDEMIC AND FOLLOWING THE GUIDANCE OF COCHITI TRIBAL COUNCIL, OUR OPERATIONS WERE ENTIRELY VIRTUAL UNTIL MARCH 2022, AT WHICH POINT, ALL VACCINATED PERSONS WERE ALLOWED TO RETURN TO SCHOOL IN PERSON. EVEN VIRTUALLY, KCLC CONTINUED TO USE AN INTERGENERATIONAL APPROACH TO LANGUAGE REVITALIZATION THAT INVOLVES CHILDREN, THEIR PARENTS, AND COMMUNITY ELDERS IN RECLAIMING THE EDUCATION OF OUR CHILDREN. KCLC IMMERSES CHILDREN AND ADULTS 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 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/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. FALL 2021 IMI BEGIN ITS PARTNERSHIP WITH THE SOUTHWEST INSITUTE OF MONTESSORI STUDIES (SIMS) TO OFFER MONTESSORI TEACHER TRAINING AT THE PRIMARY AND ELEMENTARY LEVELS THAT WOULD FOCUS ON HOW CERTAIN ASPECTS OF MONTESSORI PEDAGOGY CAN BEST SERVE THE NEEDS OF INDIGENOUS STUDENTS AND COMMUNITITES. THE PIE TRACK WITH A FOCUS ON RECLAIMING INDIGENOUS EDUCATION, GRADUATED TWO VIRTUAL COHORTS SPRING AND SUMMER 2022, 17 STUDENTS TOTAL. IMI WILL BE DEVELOPING AND DELIVERING TWO OTHER COURSES THAT ARE PART OF PIE WITH FOCUS ON INDIGENOUS SCHOOL LEADERSHIP DEVELOPMENT AND INDIGENOUS LANGUAGE- IMMERSION APPROACHES BEGINNING SPRING AND SUMMER 2023.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MENTOR-APPRENTICE PROGRAM SIX ADULT APPRENTICES AND SIX ELDER MENTORS COMPLETED KCLC'S SECOND MENTOR-APPRENTICE COHORT IN WHICH APPRENTICES AND MENTORS SPENT 15 HOURS OR MORE EACH WEEK TOGETHER IN A KERES-IMMERSION SETTING.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS RECEIVED TAX-EXEMPT STATUS UNDER CODE SECTION 501(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 POSITION FOR THE YEAR ENDED JULY 31, 2022, AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. MANAGEMENT BELIEVES THAT THE ACTIVITIES OF THE ORGANIZATION ARE WITHIN THEIR TAX-EXEMPT PURPOSE AND THAT THERE ARE NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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