Civic Intelligence

Early Steps Learning Foundation

990EZ • Fiscal year 2018 • EIN 46-4224707

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 22, 2019

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

6.06x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

42nd percentile

0.0%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$20,301

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

90th percentile

78%

Faster revenue growth than 90% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$2,468

Up $85 (+3.6%) from 2017

Net Assets

Up

-$12,494

Up $86 (+0.7%) from 2017

Liabilities

Down

$14,962

Down $1 (-0.0%) from 2017

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin42nd percentile

Revenue

Up

$197,527

Up $86,442 (+78%) from 2017

Expenses

Up

$197,441

Up $73,776 (+60%) from 2017

Net Income

Up

$86

Up $12,666 (+101%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

2018

Assets$2,468
Liabilities$14,962
Net Assets-$12,494
Open 2018 Filing

Operations Trend

Revenue Growth90th percentile

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

2018

Revenue$197,527
Expenses$197,441
Net Income$86
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 22, 2019
Return Version
2018v3.1
Gross Receipts
$197,527
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-$197,441
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIFFANY MCGEETreasurerFT$20,301-$20,301
GARSHENA STEWARTExecutive DirectorFT$18,998-$18,998
NORA KELLYVice ChairwomanFT$15,780-$15,780
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
2019-07-22
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 197,527”

Description of other expenses Part I line 16

“Description AmountOFFICERS SALARIES 55,079WAGES 59,938PAYROLL TAXES 11,088BUSINESS INSURANCE 11,988OFFICE SUPPLIES 4,511ADP FEES 1,944TELEPHONE 3,180FOODS 15,907BUSINESS LICENSE 700PROFESSIONAL SERVICES 550”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearLOAN FROM OFFICERS 14,963 14,962”

Raw XML Appendix165 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0GARSHENA STEWART
CompensationExplanation/CompensationExplanationGrp/PersonNm1TIFFANY MCGEE
CompensationExplanation/CompensationExplanationGrp/PersonNm2NORA KELLY
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0Annual Salary.
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt1Annual Salary.
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt2Annual Salary.
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0GARSHENA STEWART
IRS990EZ/BooksInCareOfDetail/PhoneNum07632002532
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CRYSTAL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055422
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02383
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02468
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt086
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02383
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02468
IRS990EZ/GrossReceiptsAmt0197527
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LoansToFromOfficersAmt014962
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-12580
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-12494
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-12580
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-12494
IRS990EZ/OccupancyRentUtltsAndMaintAmt032556
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt050.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt150.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt250.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt018998
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120301
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt215780
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GARSHENA STEWART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TIFFANY MCGEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NORA KELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE CHAIRWOMAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0164885
IRS990EZ/OtherRevenueTotalAmt0197527
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE HIGH QUALITY CHILDCARE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROGRAM EXPENSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0197441
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt014963
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt014962
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0197441
IRS990EZ/TotalProgramServiceExpensesAmt0197441
IRS990EZ/TotalRevenueAmt0197527
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0197527
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0111085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0308612
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0308612
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0197527
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0111085
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0308612
IRS990ScheduleA/TotalSupportAmt0308612
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010518
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt11791
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt22653
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/OriginalPrincipalAmt010518
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt11791
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt22653
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
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/TotalBalanceDueAmt014962
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDAYCARE REVENUE 197,527
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountOFFICERS SALARIES 55,079WAGES 59,938PAYROLL TAXES 11,088BUSINESS INSURANCE 11,988OFFICE SUPPLIES 4,511ADP FEES 1,944TELEPHONE 3,180FOODS 15,907BUSINESS LICENSE 700PROFESSIONAL SERVICES 550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearLOAN FROM OFFICERS 14,963 14,962
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
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARSHENA STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum07632002532
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EARLY STEPS LEARNING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0EARL
ReturnHeader/Filer/EIN0464224707
ReturnHeader/Filer/USAddress/AddressLine1Txt06122 42ND AVE NORTH
ReturnHeader/Filer/USAddress/CityNm0CRYSTAL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055422
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0AE1A1DA031967D8215C17EB59434DCAF046D79EE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AE1A1DA031967D8215C17EB59434DCAF046D79EE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04148642019211z5rm4pl
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-07-30
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.59.127.206
ReturnHeader/FilingSecurityInformation/IPDt02019-07-30
ReturnHeader/FilingSecurityInformation/IPTm009:28:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0412009053
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAO T NGUYEN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04011 WEST BROADWAY AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROBBINSDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055422
ReturnHeader/PreparerPersonGrp/PhoneNum07637577685
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dao Nguyen
ReturnHeader/ReturnTs02019-07-30T09:17:59-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,468
Liabilities
$14,962
Net assets
-$12,494
Revenue
$197,527
Expenses
$197,441
Net income
$86
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
2018Detailed filing. Detailed filing data is available for this year.$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