Civic Intelligence

Partners for Early Learning

EIN 47-1251930 • 501(c)3 • West Richland, WA

Profile

Early learning for childhood development

PO Box 5274West Richland, WA 99353

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

8.7%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-73%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-41%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$28,851

Down $78,411 (-73%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$28,851

Down $78,411 (-73%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin62nd percentile

Revenue

Down

$176,769

Down $121,667 (-41%) from 2023

Expenses

Down

$161,375

Down $33,629 (-17%) from 2023

Net Income

Down

$15,394

Down $88,038 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2018: $33,293Liabilities 2018: $0Net Assets 2018: $33,2932018Assets 2019: $22,021Liabilities 2019: $0Net Assets 2019: $22,0212019Assets 2020: $26,695Liabilities 2020: $0Net Assets 2020: $26,6952020Assets 2021: $7,270Liabilities 2021: $2,093Net Assets 2021: $5,1772021Assets 2022: $3,968Liabilities 2022: $1,044Net Assets 2022: $2,9242022Assets 2023: $107,262Liabilities 2023: $0Net Assets 2023: $107,2622023Assets 2024: $28,851Liabilities 2024: $0Net Assets 2024: $28,8512024

Highlighted filing

2024

Assets$28,851
Liabilities$0
Net Assets$28,851
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2018: $68,684Expenses 2018: $56,374Net Income 2018: $12,3102018Revenue 2019: $84,476Expenses 2019: $95,748Net Income 2019: -$11,2722019Revenue 2020: $109,270Expenses 2020: $106,425Net Income 2020: $2,8452020Revenue 2021: $141,856Expenses 2021: $163,374Net Income 2021: -$21,5182021Revenue 2022: $154,718Expenses 2022: $162,510Net Income 2022: -$7,7922022Revenue 2023: $298,436Expenses 2023: $195,004Net Income 2023: $103,4322023Revenue 2024: $176,769Expenses 2024: $161,375Net Income 2024: $15,3942024

Highlighted filing

2024

Revenue$176,769
Expenses$161,375
Net Income$15,394
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,851
Liabilities
$0
Net assets
$28,851
Revenue
$176,769
Expenses
$161,375
Net income
$15,394
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$1.77$1.61$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$2.98$1.95$1.03
2022Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.03$1.55$1.63$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.02$0.05$1.42$1.63$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.09$1.06$0.03
2019Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.84$0.96$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.69$0.56$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Nov 26, 2024
Return Version
2023v5.1
Gross Receipts
$176,769
Mission and Program Overview

Mission

Early learning for childhood development

Program Services

DescriptionGrantsExpenses
EARLY LEARNING FOR CHILDHOOD DEVELOPMENT--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHYLLIS M FERGUSONPresident-$0--
Filing and Contact Details

Filer

Filer Name
Partners for Early Learning
EIN
47-1251930
Phone
5093665306
Address
PO BOX 5274, WEST RICHLAND, WA 99353

Signing Officer

Name
Phyllis M Ferguson
Title
President
Signed
2024-11-26
Discuss with paid preparer
Yes

Preparer

Firm
Thomas M Owen CPA PLLC
Address
100 N Morain 202, Kennewick, WA 99336
Preparer
Donald Taylor
Phone
5097356323
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1570”

Other Expenses.1008

“Interest $11”

Other Expenses.1009

“Depreciation $302”

Other Expenses.1012

“Insurance $5417”

Other Expenses.1

“RENT $16120”

Other Expenses.2

“BENTON SUPPLIES $8796”

Other Expenses.3

“EXCISE TAX $4282”

Other Expenses.4

“UTILITIES $3437”

Other Expenses.5

“STATE TRAINING $3300”

Other Expenses.6

“TRAINING $2373”

Other Expenses.7

“JANITORIAL $1644”

Other Expenses.8

“CHARITY $1450”

Other Expenses.9

“INTERNET $808”

Other Expenses.10

“DUES $179”

Other Expenses.11

“BANK CHARGES $125”

Other Expenses.12

“LICENSE $90”

Other Expenses.13

“SOFTWARE $52”

Other Expenses.14

“MEALS $22”

Other Assets.1003

“Machinery and Equipment - Beginning $302 Machinery and Equipment - Ending $0”

Raw XML Appendix151 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0PHYLIS
IRS990EZ/BooksInCareOfDetail/PhoneNum05093665306
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 5274
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST RICHLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd099353
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013155
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt028851
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0176769
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015394
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04030
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt013457
IRS990EZ/Form990TotalAssetsGrp/EOYAmt028851
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0176769
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt013457
IRS990EZ/NetAssetsOrFundBalancesEOYAmt028851
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt013457
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt028851
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHYLLIS M FERGUSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0302
IRS990EZ/OtherExpensesTotalAmt049978
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EARLY LEARNING FOR CHILDHOOD DEVELOPMENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EARLY LEARNING FOR CHILDHOOD DEVELOPMENT
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0107367
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0161375
IRS990EZ/TotalRevenueAmt0176769
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0176769
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0141856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0109270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0427895
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0427895
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0176769
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0141856
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0109270
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0427895
IRS990ScheduleA/TotalSupportAmt0427895
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1570
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interest $11
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $302
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $5417
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RENT $16120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BENTON SUPPLIES $8796
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXCISE TAX $4282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UTILITIES $3437
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8STATE TRAINING $3300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRAINING $2373
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10JANITORIAL $1644
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CHARITY $1450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12INTERNET $808
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13DUES $179
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14BANK CHARGES $125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15LICENSE $90
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16SOFTWARE $52
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17MEALS $22
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Machinery and Equipment - Beginning $302 Machinery and Equipment - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1003
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHYLLIS M FERGUSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARTNERS FOR EARLY LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0PART
ReturnHeader/Filer/EIN0471251930
ReturnHeader/Filer/PhoneNum05093665306
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5274
ReturnHeader/Filer/USAddress/CityNm0WEST RICHLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099353
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200472599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Thomas M Owen CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 N Morain 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kennewick
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099336
ReturnHeader/PreparerPersonGrp/PhoneNum05097356323
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD TAYLOR
ReturnHeader/ReturnTs02024-11-26T14:34:56-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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