Civic Intelligence

Early Steps Learning Foundation

990EZ • Fiscal year 2017 • EIN 46-4224707

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 30, 2018

Organization Profilewww.esl-foundationabc.org
6122 42nd Ave NorthCrystal, MN 55422

(763) 200-2532

Siviq Scores

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

Liabilities / Assets

99th percentile

6.28x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$15,229

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet
Liabilities / Assets99th percentile

Assets

$2,383

No earlier filing loaded for comparison.

Net Assets

-$12,580

No earlier filing loaded for comparison.

Liabilities

$14,963

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin22nd percentile

Revenue

$111,085

No earlier filing loaded for comparison.

Expenses

$123,665

No earlier filing loaded for comparison.

Net Income

-$12,580

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0-$50KAssets 2017: $2,383Liabilities 2017: $14,963Net Assets 2017: -$12,5802017Assets 2018: $2,468Liabilities 2018: $14,962Net Assets 2018: -$12,4942018Assets 2019: $1,059Liabilities 2019: $13,766Net Assets 2019: -$12,7072019Assets 2020: $71,576Liabilities 2020: $33,766Net Assets 2020: $37,8102020Assets 2021: $71,228Liabilities 2021: $33,766Net Assets 2021: $37,4622021Assets 2022: $144,436Liabilities 2022: $33,766Net Assets 2022: $110,6702022Assets 2023: $101,174Liabilities 2023: $33,766Net Assets 2023: $67,4082023Assets 2024: $115,027Liabilities 2024: $25,000Net Assets 2024: $90,0272024

Highlighted filing

2017

Assets$2,383
Liabilities$14,963
Net Assets-$12,580
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2017: $111,085Expenses 2017: $123,665Net Income 2017: -$12,5802017Revenue 2018: $197,527Expenses 2018: $197,441Net Income 2018: $862018Revenue 2019: $240,615Expenses 2019: $240,828Net Income 2019: -$2132019Revenue 2020: $244,180Expenses 2020: $222,728Net Income 2020: $21,4522020Revenue 2021: $327,019Expenses 2021: $303,359Net Income 2021: $23,6602021Revenue 2022: $511,408Expenses 2022: $475,957Net Income 2022: $35,4512022Revenue 2023: $384,953Expenses 2023: $428,215Net Income 2023: -$43,2622023Revenue 2024: $466,853Expenses 2024: $450,864Net Income 2024: $15,9892024

Highlighted filing

2017

Revenue$111,085
Expenses$123,665
Net Income-$12,580
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 30, 2018
Return Version
2017v2.2
Gross Receipts
$111,085
Mission and Program Overview

Mission

Early Steps Learning Foundation provides high quality childcare to children from 16 months to 5 years of age. We emphasize on providing a safe, fun learning environment where children can explore while their growth and development is nurtured.

To provide high quality childcare

Program Services

DescriptionGrantsExpenses
PROGRAM EXPENSES-$123,663
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GARSHENA STEWARTExecutive DirectorFT$15,229-$15,229
TIFFANY MCGEETreasurerFT$8,168-$8,168
NORA KELLYVice ChairwomanFT$5,610-$5,610
Filing and Contact Details

Filer

Filer Name
Early Steps Learning Foundation
EIN
46-4224707
Address
6122 42ND AVE NORTH, CRYSTAL, MN 55422

Signing Officer

Name
Garshena Stewart
Title
Executive Direc
Phone
7632002532
Signed
2018-04-30
Discuss with paid preparer
Yes

Preparer

Firm
Dao T Nguyen CPA
Address
4011 WEST BROADWAY AVE, ROBBINSDALE, MN 55422
Preparer
Dao Nguyen
Phone
7637577685
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountDAYCARE REVENUE 111,085”

Description of other expenses Part I line 16

“Description AmountOFFICERS SALARIES 29,007WAGES 39,772PAYROLL TAXES 6,531BUSINESS INSURANCE 1,608OFFICE SUPPLIES 801ADP FEES 3,000TELEPHONE 1,740FOODS 7,950BUSINESS LICENSE 700”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearLOAN FROM OFFICERS 0 14,963”

Raw XML Appendix157 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CRYSTAL
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE CHAIRWOMAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt091109
IRS990EZ/OtherRevenueTotalAmt0111085
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE HIGH QUALITY CHILDCARE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROGRAM EXPENSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0123663
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0123665
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IRS990EZ/TotalRevenueAmt0111085
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0111085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0111085
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0111085
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0111085
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0111085
IRS990ScheduleA/TotalSupportAmt0111085
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt015856
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt12700
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt24000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO SUPPORT DAYCARE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1TO SUPPORT DAYCARE E
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2TO SUPPORT DAYCARE O
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt015856
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt12700
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt24000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0GARSHENA STEWART
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1TIFFANY MCGEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2NORA KELLY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2VICE CHAIRMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/TotalBalanceDueAmt022556
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDAYCARE REVENUE 111,085
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountOFFICERS SALARIES 29,007WAGES 39,772PAYROLL TAXES 6,531BUSINESS INSURANCE 1,608OFFICE SUPPLIES 801ADP FEES 3,000TELEPHONE 1,740FOODS 7,950BUSINESS LICENSE 700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearLOAN FROM OFFICERS 0 14,963
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
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ReturnHeader/Filer/USAddress/CityNm0CRYSTAL
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.72.58.107
ReturnHeader/FilingSecurityInformation/IPDt02018-09-12
ReturnHeader/FilingSecurityInformation/IPTm015:11:21
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0412009053
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROBBINSDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055422
ReturnHeader/PreparerPersonGrp/PhoneNum07637577685
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAO NGUYEN
ReturnHeader/ReturnTs02018-08-22T11:02:40-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,383
Liabilities
$14,963
Net assets
-$12,580
Revenue
$111,085
Expenses
$123,665
Net income
-$12,580
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.25$0.90$4.67$4.51$0.16
2023Summary only. Only limited summary data is available for this year.$1.01$0.34$0.67$3.85$4.28$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.34$1.11$5.11$4.76$0.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.34$0.37$3.27$3.03$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.34$0.38$2.44$2.23$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.14$0.13$2.41$2.41$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.15$0.12$1.98$1.97$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.02$0.15$0.13$1.11$1.24$0.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits