Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
990 • Fiscal year 2023 • EIN 46-4224707
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 11.3% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Flat$101,174
Flat from 2023
Net Assets
Flat$67,408
Flat from 2023
Liabilities
Flat$33,766
Flat from 2023
Revenue
Flat$384,953
Flat from 2023
Expenses
Flat$428,215
Flat from 2023
Net Income
Flat-$43,262
Flat from 2023
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $110,670 | $67,408 | ▼ $43,262 |
| Savings and Temporary Cash Investments | $131,300 | $51,325 | ▼ $79,975 |
| Land, Buildings, and Equipment, Net | $7,382 | $25,965 | ▲ $18,583 |
| Cash and Non-Interest-Bearing Accounts | $5,754 | $23,884 | ▲ $18,130 |
| Total Assets | $144,436 | $101,174 | ▼ $43,262 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $25,000 | $25,000 | → $0 |
| Other Liabilities | $8,766 | $8,766 | → $0 |
| Total Liabilities | $33,766 | $33,766 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $110,670 | $67,408 | ▼ $43,262 |
| Total Liabilities and Net Assets / Fund Balance | $144,436 | $101,174 | ▼ $43,262 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $6,632 | $4,875 | - |
| Leasehold Improvements | $19,333 | $667 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Garshena Stewart | Executive Director | FT | $43,660 | $43,660 |
| Nora Kelly | Vice Chairwoman | FT | $28,380 | $28,380 |
| Tiffany Mcgee | Treasurer | FT | $27,841 | $27,841 |
| Name | Title |
|---|---|
| Marzell Mcgee | Board Member |
| Mary Bady | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $243,809 |
| Salaries, Compensation, and Employee Benefits | $184,406 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $99,881 | - | - | $99,881 |
| Occupancy | $88,346 | - | - | $88,346 |
| Other Salaries and Wages | $59,595 | - | - | $59,595 |
| All Other Expenses | $41,008 | $1,450 | - | $42,458 |
| Payroll Taxes | $24,930 | - | - | $24,930 |
| Advertising | $12,157 | - | - | $12,157 |
| Other Expenses | $11,928 | - | - | $11,928 |
| Information Technology | $10,183 | - | - | $10,183 |
| Office Expenses | $8,620 | - | - | $8,620 |
| Depreciation Depletion | $2,827 | - | - | $2,827 |
| Interest | $1,725 | - | - | $1,725 |
| Insurance | $990 | - | - | $990 |
| Total Functional Expenses | $426,765 | $1,450 | $0 | $428,215 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Loan From Officers | $8,766 |
“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.”
“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.”
“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.”
“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.”
“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.”
“Form 990 is available to the public upon request.”
“The Organization applied and received 2nd PPP loan in the amount of $31,327. It was forgiven as of 12/31/2021.”
“Protective Gears: 6236;Training and Certification: 1475Weekly Cleaning: 14100Graduation Expenses: 2300Pest Control: 798Staff Expenses: 650Summer Calendar Expenses: 7284Utilities: 7282Maintenance: 7875Professional Services: 5260”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 12157 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 12157 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1450 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 41008 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 42458 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | GARSHENA STEWART |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7632002532 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6122 42ND AVE NORTH |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CRYSTAL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55422 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 5754 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 23884 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 99881 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 99881 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 243809 |
| IRS990/CYOtherRevenueAmt | 0 | 37049 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 347904 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -43262 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 184406 |
| IRS990/CYTotalExpensesAmt | 0 | 428215 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 384953 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2827 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2827 |
| IRS990/Desc | 0 | These Program service expenses were required to run a daycare program. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 426765 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARSHENA STEWART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NORA KELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TIFFANY MCGEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARZELL MCGEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARY BADY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 43660 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 28380 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 27841 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRWOMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 384953 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 10183 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 10183 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 990 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 990 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1725 |
| IRS990/InterestGrp/TotalAmt | 0 | 1725 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5542 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7382 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 25965 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 31507 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 110670 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 67408 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 88346 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 88346 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8620 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8620 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CENTER FOOD AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | PAYROLL PROCESSING FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 58342 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6233 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11928 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 58342 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6233 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11928 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 8766 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 8766 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 624410 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | STATE GRANT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 37049 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 37049 |
| IRS990/OtherRevenueTotalAmt | 0 | 37049 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 59595 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 59595 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24930 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24930 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GARSHENA STEWART |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DAYCARE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 347904 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 347904 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 261598 |
| IRS990/PYOtherRevenueAmt | 0 | 164846 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 346562 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 35451 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 214359 |
| IRS990/PYTotalExpensesAmt | 0 | 475957 |
| IRS990/PYTotalRevenueAmt | 0 | 511408 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -43262 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 110670 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 67408 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 131300 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 51325 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 414074 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 346562 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 271518 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 238180 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 240615 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1510949 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1510949 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 414074 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 346562 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 271518 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 238180 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 240615 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1510949 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1510949 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 6632 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4875 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 11507 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 19333 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 667 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 20000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 8766 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LOAN FROM OFFICERS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25965 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 8766 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | TO SUPPORT DAYCARE |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | TO SUPPORT DAYCARE E |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 7566 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 1200 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | GARSHENA STEWART |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | TIFFANY MCGEE |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | TREASURER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | true |
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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 2nd PPP loan in the amount of $31,327. It was forgiven as of 12/31/2021. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Protective Gears: 6236;Training and Certification: 1475Weekly Cleaning: 14100Graduation Expenses: 2300Pest Control: 798Staff Expenses: 650Summer Calendar Expenses: 7284Utilities: 7282Maintenance: 7875Professional Services: 5260 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | List of other expenses Part IX line 24e |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GARSHENA STEWART |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.