Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Early Steps Learning Foundation
990 • Fiscal year 2020 • EIN 46-4224707
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.47x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$71,576
Up $70,517 (+6659%) from 2019
Net Assets
Up$37,810
Up $50,517 (+398%) from 2019
Liabilities
Up$33,766
Up $20,000 (+145%) from 2019
Revenue And Expenses
Revenue
Up$244,180
Up $3,565 (+1.5%) from 2019
Expenses
Down$222,728
Down $18,100 (-7.5%) from 2019
Net Income
Up$21,452
Up $21,665 (+10171%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- May 6, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $244,180
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $68 | $58,112 | ▲ $58,044 |
| Pd in Cap Srpls Land Bldg Eqp Fund | - | $29,065 | - |
| Rtn Earn Endowment Incm Other Fnds | $-12,707 | $8,745 | ▲ $21,452 |
| Cash and Non-Interest-Bearing Accounts | $991 | $8,563 | ▲ $7,572 |
| Land, Buildings, and Equipment, Net | - | $4,901 | - |
| Total Assets | $1,059 | $71,576 | ▲ $70,517 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $25,000 | - |
| Other Liabilities | $13,766 | $8,766 | ▼ $5,000 |
| Total Liabilities | $13,766 | $33,766 | ▲ $20,000 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-12,707 | $37,810 | ▲ $50,517 |
| Total Liabilities and Net Assets / Fund Balance | $1,059 | $71,576 | ▲ $70,517 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,901 | $181 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Garshena Stewart | Executive Director | FT | $32,556 | $32,556 |
| Nora Kelly | Vice Chairwoman | FT | $14,430 | $14,430 |
Board Members and Trustees
| Name | Title |
|---|---|
| Marzell Mcgee | Board Member |
| Mary Bady | Secretary |
| Tiffany Mcgee | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $238,180
- Investment Income
- $0
- Other Revenue
- $6,000
- Change in Net Assets
- $21,452
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $133,091 |
| Other Expenses | $89,637 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $73,276 | - | - | $73,276 |
| Current Officers, Directors, Trustees, and Key Employees | $47,373 | - | - | $47,373 |
| Occupancy | $32,556 | - | - | $32,556 |
| Payroll Taxes | $12,442 | - | - | $12,442 |
| Insurance | $11,340 | - | - | $11,340 |
| Information Technology | $8,820 | - | - | $8,820 |
| Office Expenses | $4,743 | - | - | $4,743 |
| Advertising | $2,775 | - | - | $2,775 |
| Other Expenses | $480 | $1,359 | - | $1,359 |
| All Other Expenses | - | $550 | - | $550 |
| Depreciation Depletion | $181 | - | - | $181 |
| Total Functional Expenses | $220,819 | $1,909 | $0 | $222,728 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Loan From Officers | $8,766 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- 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
- 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
Officer directors etc family relationship Part VI line 2
“All of Early Steps Learning Foundations Board of Directors share a family relationship. Marzell McGee is the mother of Nora Kelly and Mary Bady; Garshena Stewart and Tiffany McGee are the daughters of Nora Kelly.”
Form 990 governing body review Part VI line 11
“The organization 990 is compiled by our accountant with the assistance of the Treasurer of Early Steps Learning Foundations. Once the 990 has been completed it is shared amongst the Board of Directors over a virtual meeting for review and open for comment prior to the approval of filing. All comments and questions are resolved prior to filing, primarily through email between all board members.”
Conflict of interest policy compliance Part VI line 12C
“Early Steps Learning Foundations Conflict of interest policy is viewed annually by each board member. During this time all board members collectively review each Board Members statement and discuss any questions members may have. In the event conflict shall need to be resolved, Board Members anonymously vote to reach conflict resolution. Members are bound to report any changes to their situation throughout the year. The Executive Chairperson will poll the board as to their status at annual board meetings and those results are compiled in minutes.”
CEO executive director top management comp Part VI line 15A
“During the organization structure of Early Steps Learning Foundation as an entity, it was agreed upon by the Governing Board of Directors that all Board Members will receive a salary upon working hourly at the onsite locatins as an employee. The Board also established that upon the growth of revenue of Early Steps Learning Foundation, the board would meet again to establish a salary for the Board of Directors according to their professional work ethic. The salary would also reflect the preferred salary of firms such as the Minnesota Council for Non-Profit.”
Other officer or key employee compensation Part VI line 15B
“During the organization structure of Early Steps Learning Foundation as an entity, it was agreed upon by the Governing Board of Directors that all Board Members will receive a salary upon working hourly at the onsite locations as an employee. The Board also established that upon the growth of revenue of Early Steps Learning Foundation, the board would meet again to establish a salary for the Board of Directors according to their professional work ethic. The salary would also reflect the preferred salary of firms such as the Minnesota Council for Non-Profit.”
Governing documents etc available to public Part VI line 19
“Form 990 is available to the public upon request.”
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
- 2021-05-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Garshena Stewart
- Formed
- 2016
- Legal Domicile
- Mn
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 10
Preparer
- Firm
- Dao T Nguyen CPA
- Address
- 4011 WEST BROADWAY AVE, ROBBINSDALE, MN 55422
- Preparer
- Dao Nguyen
- Phone
- 7637577685
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“The Organization applied and received 1st PPP loan in the amount of $29,065. It was forgiven as of 12/31/2020.”
Raw XML Appendix338 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | All of Early Steps Learning Foundations Board of Directors share a family relationship. Marzell McGee is the mother of Nora Kelly and Mary Bady; Garshena Stewart and Tiffany McGee are the daughters of Nora Kelly. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The organization 990 is compiled by our accountant with the assistance of the Treasurer of Early Steps Learning Foundations. Once the 990 has been completed it is shared amongst the Board of Directors over a virtual meeting for review and open for comment prior to the approval of filing. All comments and questions are resolved prior to filing, primarily through email between all board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Early Steps Learning Foundations Conflict of interest policy is viewed annually by each board member. During this time all board members collectively review each Board Members statement and discuss any questions members may have. In the event conflict shall need to be resolved, Board Members anonymously vote to reach conflict resolution. Members are bound to report any changes to their situation throughout the year. The Executive Chairperson will poll the board as to their status at annual board meetings and those results are compiled in minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | During the organization structure of Early Steps Learning Foundation as an entity, it was agreed upon by the Governing Board of Directors that all Board Members will receive a salary upon working hourly at the onsite locatins as an employee. The Board also established that upon the growth of revenue of Early Steps Learning Foundation, the board would meet again to establish a salary for the Board of Directors according to their professional work ethic. The salary would also reflect the preferred salary of firms such as the Minnesota Council for Non-Profit. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | During the organization structure of Early Steps Learning Foundation as an entity, it was agreed upon by the Governing Board of Directors that all Board Members will receive a salary upon working hourly at the onsite locations as an employee. The Board also established that upon the growth of revenue of Early Steps Learning Foundation, the board would meet again to establish a salary for the Board of Directors according to their professional work ethic. The salary would also reflect the preferred salary of firms such as the Minnesota Council for Non-Profit. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Form 990 is available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Organization applied and received 1st PPP loan in the amount of $29,065. It was forgiven as of 12/31/2020. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Explanation of other changes in net assets or fund balances Part XI line 9 |
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| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1059 |
| IRS990/TotalAssetsEOYAmt | 0 | 71576 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1059 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 71576 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1909 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 220819 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 222728 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 13766 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 33766 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 13766 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 33766 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -12707 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 37810 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 220819 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 238180 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 46986 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 244180 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 244180 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1059 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 71576 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 25000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | www.esl-foundationabc.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GARSHENA STEWART |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIREC |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7632002532 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-05-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EARLY STEPS LEARNING FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EARL |
| ReturnHeader/Filer/EIN | 0 | 464224707 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6122 42ND AVE NORTH |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CRYSTAL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55422 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 412009053 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DAO T NGUYEN CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4011 WEST BROADWAY AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROBBINSDALE |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55422 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7637577685 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Dao Nguyen |
| ReturnHeader/ReturnTs | 0 | 2021-11-11T16:53:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | GARSHENA |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | STEWART |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $71,576
- Liabilities
- $33,766
- Net assets
- $37,810
- Revenue
- $244,180
- Expenses
- $222,728
- Net income
- $21,452