Civic Intelligence

Earlier Learning Solutions

EIN 46-1013235 • 501(c)3 • Albuquerque, NM

Profile

To provide facilities for exempt school

7500 LA Morada NWAlbuquerque, NM 87120-1765

www.lpelc.com

Siviq Scores

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

Liabilities / Assets

95th percentile

1.07x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

100th percentile

108.15x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

17th percentile

-6.5%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$6,461,068

Down $452,445 (-6.5%) from 2019

Liabilities

Down

$6,911,671

Down $516,355 (-7.0%) from 2019

Net Assets

Up

-$450,603

Up $63,910 (+12%) from 2019

Operations
Liabilities / Revenue100th percentileNet Margin100th percentile

Revenue

Up

$63,911

Up $146,909 (+177%) from 2019

Expenses

Flat

$0

Flat from 2019

Net Income

Up

$63,911

Up $146,909 (+177%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $20,162Liabilities 2013: $0Net Assets 2013: $20,1622013Assets 2019: $6,913,513Liabilities 2019: $7,428,026Net Assets 2019: -$514,5132019Assets 2020: $6,461,068Liabilities 2020: $6,911,671Net Assets 2020: -$450,6032020

Highlighted filing

2020

Assets$6,461,068
Liabilities$6,911,671
Net Assets-$450,603
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$200K$0-$200KRevenue 2013: $332,834Expenses 2013: $312,672Net Income 2013: $20,1622013Revenue 2019: -$82,998Expenses 2019: $0Net Income 2019: -$82,9982019Revenue 2020: $63,911Expenses 2020: $0Net Income 2020: $63,9112020

Highlighted filing

2020

Revenue$63,911
Expenses$0
Net Income$63,911
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,461,068
Liabilities
$6,911,671
Net assets
-$450,603
Revenue
$63,911
Expenses
$0
Net income
$63,911
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$6.46$6.91$0.45$0.06$0.00$0.06
2019Detailed filing. Detailed filing data is available for this year.$6.91$7.43$0.51$0.08$0.00$0.08
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.33$0.31$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 9, 2021
Return Version
2020v4.0
Gross Receipts
$541,298
Mission and Program Overview

Mission

To provide facilities for exempt school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,895,394$6,331,770▼ $563,624
Cash and Non-Interest-Bearing Accounts$18,119$129,298▲ $111,179
Total Assets$6,913,513$6,461,068▼ $452,445
Liabilities
Unsecured Notes Loans Payable$7,194,417$6,911,671▼ $282,746
Accounts Payable and Accrued Expenses$233,609--
Total Liabilities$7,428,026$6,911,671▼ $516,355
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-514,513$-450,603▲ $63,910
Total Net Assets Fund Balance$-514,513$-450,603▲ $63,910
Total Liabilities and Net Assets / Fund Balance$6,913,513$6,461,068▼ $452,445

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,402,136-$1,402,136
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Loryn ChavezPresident
Chris JonesSecretary
Christopher GlendeningVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$63,911
Change in Net Assets
$63,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is prepared by an independant cpa. It is then distributed to baord members who approve by vote prior to submission.”

Form 990, Page 6, Part VI, Line 19

“Documents are available on various public records websites and upon written request directly from the organization.”

Filing and Contact Details

Filer

Filer Name
Earlier Learning Solutions
EIN
46-1013235
Phone
5058367706
Address
7500 LA MORADA NW, ALBUQUERQUE, NM 87120-1765

Signing Officer

Name
Chris Jones
Title
Secretary
Phone
5058367706
Signed
2021-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Jones
Legal Domicile
Nm
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Fpm & Associates LLC
Address
4848 TRAMWAY RIDGE DR NE STE 120, ALBUQUERQUE, NM 87111
Preparer
C Stephen Sanders
Phone
5053235100
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING”

Raw XML Appendix253 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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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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