Civic Intelligence

Prima Early Learning Center Inc

990 • Fiscal year 2015 • EIN 46-1344317

Aug 01, 2014 to Jul 31, 2015 • Filed on Apr 29, 2016

Organization ProfilePRIMAELC.COM
One 13th StreetMidland, PA 15059

(724) 643-8184

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

8th percentile

-47%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

79th percentile

$9,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-46%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $116,468 (-100%) from 2014

Net Assets

Down

$0

Down $107,729 (-100%) from 2014

Liabilities

Down

$0

Down $8,739 (-100%) from 2014

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin8th percentile

Revenue

Down

$169,725

Down $144,886 (-46%) from 2014

Expenses

Down

$248,858

Down $386,951 (-61%) from 2014

Net Income

Up

-$79,133

Up $242,065 (+75%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$150K$100K$50K$0Assets 2013: $109,622Liabilities 2013: $18,695Net Assets 2013: $90,9272013Assets 2014: $116,468Liabilities 2014: $8,739Net Assets 2014: $107,7292014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0
Open 2015 Filing

Operations Trend

Revenue Growth10th percentile

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

$1.0M$500K$0-$500KRevenue 2013: $308,997Expenses 2013: $664,235Net Income 2013: -$355,2382013Revenue 2014: $314,611Expenses 2014: $635,809Net Income 2014: -$321,1982014Revenue 2015: $169,725Expenses 2015: $248,858Net Income 2015: -$79,1332015

Highlighted filing

2015

Revenue$169,725
Expenses$248,858
Net Income-$79,133
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Apr 29, 2016
Return Version
2015v2.1
Gross Receipts
$169,725
Mission and Program Overview

Mission

Prima early learning care center exists to provide a safe, developmentally appropriate environment for preschool and school age children. Our focus is to provide a stimulating early care and education experience which promotes each child's social/emotional, physical and cognitive development. Our goal is to support children's desire to be life-long learners.

Prima early learning care center is organized and developed to provide a loving, supportive, safe and educational environment for families who need pre-school and school-age care for their children. It is our goal to offer a program that meets the intellectual, moral, social, emotional, and physical needs of each child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$47,662$0▼ $47,662
Cash and Non-Interest-Bearing Accounts$32,042$0▼ $32,042
Land, Buildings, and Equipment, Net$29,307$0▼ $29,307
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$116,468$0▼ $116,468
Other Assets Total$7,457$0▼ $7,457
Liabilities
Other Liabilities$7,080$0▼ $7,080
Accounts Payable and Accrued Expenses$1,659$0▼ $1,659
Total Liabilities$8,739$0▼ $8,739
Net Assets / Fund Balance
Unrestricted Net Assets$107,729$0▼ $107,729
Total Net Assets Fund Balance$107,729$0▼ $107,729
Total Liabilities and Net Assets / Fund Balance$116,468$0▼ $116,468
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleBaseTotal
Mitchell ShahenSolicitor$9,000$9,000

Board Members and Trustees

NameTitle
Joseph Scott PortonovaPresident
Jackie LuttonVice President
Rachel BookExecutive Director
Elizabeth MccoyFinancial Director
Jeff AdamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$169,725
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-79,133
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$238,911
Salaries, Compensation, and Employee Benefits$9,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$117,851--$117,851
Depreciation Depletion$29,307--$29,307
Insurance-$10,341-$10,341
Fees for Services Legal-$9,000-$9,000
Other Salaries and Wages$6,551--$6,551
Office Expenses-$6,298-$6,298
Other Employee Benefits$2,654--$2,654
Fees for Services Other$994$325-$1,319
Other Expenses$1,256--$1,256
All Other Expenses$1,110--$1,110
Fees for Services Accounting-$800-$800
Payroll Taxes$742--$742
Advertising$375--$375
Total Functional Expenses$222,094$26,764$0$248,858
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
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, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11

“The board of directors performs an in depth review of the form 990 prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization has each board member confirm annually that he or she does not have any conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“The board of directors approves the salary of the executive director and financial director and reviews them on an annual basis.”

Form 990, Part VI, Section C, Line 19

“All are available on site by request”

Filing and Contact Details

Filer

Filer Name
Prima Early Learning Center Inc
EIN
46-1344317
Phone
7246438184
Address
ONE 13TH STREET, MIDLAND, PA 15059

Signing Officer

Name
James Livingstone
Title
CFO
Phone
7246438184
Signed
2016-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Livingstone
Formed
2012
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
3
Employees
17
Volunteers
0

Preparer

Firm
Deluzio & Company Llp
Address
351 HARVEY AVENUE SUITE A, GREENSBURG, PA 15601-1911
Preparer
Lisa M Altschaffl CPA
Phone
7248388322
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net assets distributed upon dissolution -28,596.”

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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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IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0ALL ASSETS TRANSFERRED TO RECIPIENT ORGANIZATION AS PART OF AGREED UPON MERGER.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0LINCOLN LEARNING SOLUTIONS INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02015-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0260125828
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt028596
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0THE TRANSFERRED ASSETS WERE MERGED WITH THE RECIPIENT ORGANIZATION BASED UP THE NET BOOK VALUE AS OF JULY 1, 2015.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0294 MASSACHUSETTS AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0ROCHESTER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd015074
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: RACHEL BOOK, ELIZABETH MCCOY, JACKIE LUTTON
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: THE INDIVIDUALS INDICATED WERE EMPLOYEES PRIOR TO THE ORGANIZATIONAL MERGER AND REMAINED EMPLOYED WITH THE NEW ORGANIZATION. RACHEL BOOK IS EMPLOYED AS THE DIRECTOR OF EARLY LEARNING, ELIZABETH MCCOY IS EMPLOYED AS THE DIRECTOR OF BUSINESS OPERATIONS AND JACKIE LUTTON IS EMPLOYED AS AN ACTIVE GROUP SUPERVISOR REPORTING TO THE DIRECTOR OF EARLY LEARNING, RACHEL BOOK.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS PERFORMS AN IN DEPTH REVIEW OF THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS EACH BOARD MEMBER CONFIRM ANNUALLY THAT HE OR SHE DOES NOT HAVE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVES THE SALARY OF THE EXECUTIVE DIRECTOR AND FINANCIAL DIRECTOR AND REVIEWS THEM ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ARE AVAILABLE ON SITE BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET ASSETS DISTRIBUTED UPON DISSOLUTION -28,596.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0116468
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0116468
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026764
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0222094
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248858
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08739
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt08739
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107729
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0222094
IRS990/TotalProgramServiceRevenueAmt0169725
IRS990/TotalReportableCompFromOrgAmt09000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0169725
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0169725
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0116468
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0107729
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0ONE 13TH STREET
IRS990/USAddress/CityNm0MIDLAND
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015059
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0PRIMAELC.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES LIVINGSTONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum07246438184
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRIMA EARLY LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0PRIM
ReturnHeader/Filer/EIN0461344317
ReturnHeader/Filer/PhoneNum07246438184
ReturnHeader/Filer/USAddress/AddressLine1Txt0ONE 13TH STREET
ReturnHeader/Filer/USAddress/CityNm0MIDLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015059
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453941203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DELUZIO & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0351 HARVEY AVENUE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0156011911
ReturnHeader/PreparerPersonGrp/PhoneNum07248388322
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA M ALTSCHAFFL CPA
ReturnHeader/ReturnTs02016-05-03T07:31:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-07-01
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$169,725
Expenses
$248,858
Net income
-$79,133
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.70$2.49$0.79
2014Summary only. Only limited summary data is available for this year.$1.16$0.09$1.08$3.15$6.36$3.21
2013Summary only. Only limited summary data is available for this year.$1.10$0.19$0.91$3.09$6.64$3.55