Civic Intelligence

Foundations Early Learning and Family

EIN 45-5102221 • 501(c)3 • Fairfield, AL

Profile

Foundations provides a christian environment in which to develop children academically, physcially, socially and spiritually. We partner with families and equip them to prepare their children for school by combining the best-known practices in early childhood education and preventionwith the love, grace, salvation and power of the lord jesus christ.

PO Box 59Fairfield, AL 35064

www.foundationselfc.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.14x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

56%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

340%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

113%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,891,557

Up $1,461,919 (+340%) from 2023

Liabilities

Up

$270,060

Up $270,060 from 2023

Net Assets

Up

$1,621,497

Up $1,191,859 (+277%) from 2023

Revenue

Up

$2,110,757

Up $1,120,803 (+113%) from 2023

Expenses

Down

$918,898

Down $9,121 (-1.0%) from 2023

Net Income

Up

$1,191,859

Up $1,129,924 (+1824%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2013: $69,589Liabilities 2013: $0Net Assets 2013: $69,5892013Assets 2014: $58,847Liabilities 2014: $0Net Assets 2014: $58,8472014Assets 2015: $35,635Liabilities 2015: $0Net Assets 2015: $35,6352015Assets 2016: $20,834Liabilities 2016: $0Net Assets 2016: $20,8342016Assets 2017: $98,974Liabilities 2017: $0Net Assets 2017: $98,9742017Assets 2018: $132,300Liabilities 2018: $0Net Assets 2018: $132,3002018Assets 2019: $27,119Liabilities 2019: $0Net Assets 2019: $27,1192019Assets 2020: $185,668Liabilities 2020: $74,120Net Assets 2020: $111,5482020Assets 2021: $411,500Liabilities 2021: $74,200Net Assets 2021: $337,3002021Assets 2022: $367,703Liabilities 2022: $0Net Assets 2022: $367,7032022Assets 2023: $429,638Liabilities 2023: $0Net Assets 2023: $429,6382023Assets 2024: $1,891,557Liabilities 2024: $270,060Net Assets 2024: $1,621,4972024

Highlighted filing

2024

Assets$1,891,557
Liabilities$270,060
Net Assets$1,621,497

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $150,538Expenses 2013: $83,799Net Income 2013: $66,7392013Revenue 2014: $221,826Expenses 2014: $232,568Net Income 2014: -$10,7422014Revenue 2015: $110,702Expenses 2015: $133,914Net Income 2015: -$23,2122015Revenue 2016: $326,883Expenses 2016: $341,684Net Income 2016: -$14,8012016Revenue 2017: $510,178Expenses 2017: $432,038Net Income 2017: $78,1402017Revenue 2018: $551,583Expenses 2018: $518,257Net Income 2018: $33,3262018Revenue 2019: $444,111Expenses 2019: $549,292Net Income 2019: -$105,1812019Revenue 2020: $554,091Expenses 2020: $469,663Net Income 2020: $84,4282020Revenue 2021: $708,643Expenses 2021: $482,891Net Income 2021: $225,7522021Revenue 2022: $749,737Expenses 2022: $719,334Net Income 2022: $30,4032022Revenue 2023: $989,954Expenses 2023: $928,019Net Income 2023: $61,9352023Revenue 2024: $2,110,757Expenses 2024: $918,898Net Income 2024: $1,191,8592024

Highlighted filing

2024

Revenue$2,110,757
Expenses$918,898
Net Income$1,191,859

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 5, 2025
Return Version
2023v6.0
Gross Receipts
$2,110,757
Mission and Program Overview

Mission

Foundations provides a christian environment in which to develop children academically, physcially, socially and spiritually. We partner with families and equip them to prepare their children for school by combining the best-known practices in early childhood education and preventionwith the love, grace, salvation and power of the lord jesus christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$429,402$1,103,743▲ $674,341
Land, Buildings, and Equipment, Net$0$787,212▲ $787,212
Prepaid Expenses and Deferred Charges-$400-
Savings and Temporary Cash Investments$201$202▲ $1
Other Notes and Loans Receivable, Net$35--
Total Assets$429,638$1,891,557▲ $1,461,919
Liabilities
Unsecured Notes Loans Payable-$270,060-
Total Liabilities$0$270,060▲ $270,060
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$429,638$1,621,497▲ $1,191,859
Total Net Assets Fund Balance$429,638$1,621,497▲ $1,191,859
Total Liabilities and Net Assets / Fund Balance$429,638$1,891,557▲ $1,461,919

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$662,390-$662,390
Equipment$88,322-$88,322
Leasehold Improvements$36,500-$36,500
Other Land Buildings$0$2,098$2,098
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,079,104
Program Service Revenue
$17,520
Investment Income
$3,576
Other Revenue
$10,557
All Other Contributions
$1,530,336
Change in Net Assets
$1,191,859

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 Amount
Securities Publicly Traded9$223,119
Total Noncash Contributions9$223,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$713,674
Other Expenses$205,224
Total Fundraising Expense$26,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$607,801$41,159-$648,960
Office Expenses$352$32,918$26,664$59,934
Payroll Taxes$46,339$3,621-$49,960
Insurance$31,858$4,201-$36,059
Other Expenses$24,401$1,884-$24,401
Other Employee Benefits$13,818$936-$14,754
Conferences and Meetings$5,902$2,805-$8,707
Fees for Services Other$7,189$487-$7,676
Fees for Services Accounting-$4,000-$4,000
Advertising$1,543$1,543-$3,086
Total Functional Expenses$798,680$93,554$26,664$918,898
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,557
Fundraising Direct Expenses$0
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Section A, Line 2

The following board members are related: john malone and dr. Tanja malone; jeff flannery sr. And judith flannery

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

The form 990 is reviewed by a few of the board before filing the form 990. The full board reviews the form 990 after it is filed.

Form 990, Part VI, Section B, Line 15A

The board of directors obtains comparability data to evaluate the salaries and it is approved by the entire board.

Form 990, Part VI, Section C, Line 19

The board makes this information available upon request

Filing and Contact Details

Filer

Filer Name
Foundations Early Learning and Family
EIN
45-5102221
Phone
2055885454
Address
PO BOX 59, FAIRFIELD, AL 35064

Signing Officer

Name
Keith Miller
Title
Treasurer
Phone
2055885454
Signed
2025-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Miller
Formed
2012
Legal Domicile
Al
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
15

Preparer

Firm
Hagler & Brocato LLC
Address
PO BOX 660466, BIRMINGHAM, AL 35266
Preparer
Charles C Hagler
Phone
2059885297
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04859337
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03576
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03576
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0101946
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt074200
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt074119
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0148319
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92230
IRS990ScheduleA/PublicSupportPY170Pct00.92950
IRS990ScheduleA/PublicSupportTotal170Amt04621776
IRS990ScheduleA/SubstantialContributorsTotAmt0237561
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02089661
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0977554
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0655509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0620863
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0515750
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04859337
IRS990ScheduleA/TotalSupportAmt05011232
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0662390
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0662390
IRS990ScheduleD/EquipmentGrp/BookValueAmt088322
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088322
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt036500
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt036500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02098
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02098
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0787212
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt09
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
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IRS990ScheduleM/ThirdPartiesUsedInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOLLOWING BOARD MEMBERS ARE RELATED: JOHN MALONE AND DR. TANJA MALONE; JEFF FLANNERY SR. AND JUDITH FLANNERY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY A FEW OF THE BOARD BEFORE FILING THE FORM 990. THE FULL BOARD REVIEWS THE FORM 990 AFTER IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OBTAINS COMPARABILITY DATA TO EVALUATE THE SALARIES AND IT IS APPROVED BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MAKES THIS INFORMATION AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01891557
IRS990/TotalAssetsGrp/BOYAmt0429638
IRS990/TotalAssetsGrp/EOYAmt01891557
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026664
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093554
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0798680
IRS990/TotalFunctionalExpensesGrp/TotalAmt0918898
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0270060
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0270060
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0429638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01621497
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0798680
IRS990/TotalProgramServiceRevenueAmt017520
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt014133
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017520
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02110757
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0429638
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01891557
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0270060
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 131092
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035213
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.FOUNDATIONSELFC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02055885454
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOUNDATIONS EARLY LEARNING AND FAMILY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0455102221
ReturnHeader/Filer/PhoneNum02055885454
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 59
ReturnHeader/Filer/USAddress/CityNm0FAIRFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035064
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203155611
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAGLER & BROCATO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 660466
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035266
ReturnHeader/PreparerPersonGrp/PhoneNum02059885297
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES C HAGLER

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