Civic Intelligence

Partners for Early Learning

990 • Fiscal year 2022 • EIN 47-1251930

Nov 01, 2021 to Oct 31, 2022 • Filed on Feb 02, 2023

Organization ProfileN/A
PO Box 5274West Richland, WA 99353

(509) 366-5306

Siviq Scores

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

Liabilities / Assets

86th percentile

0.26x

Higher debt load relative to assets than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

32nd percentile

-5.0%

Higher net margin than 32% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

11th percentile

-45%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

50th percentile

9.1%

Faster revenue growth than 50% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$3,968

Down $3,302 (-45%) from 2021

Net Assets

Down

$2,924

Down $2,253 (-44%) from 2021

Liabilities

Down

$1,044

Down $1,049 (-50%) from 2021

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin32nd percentile

Revenue

Up

$154,718

Up $12,862 (+9.1%) from 2021

Expenses

Down

$162,510

Down $864 (-0.5%) from 2021

Net Income

Up

-$7,792

Up $13,726 (+64%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$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

2022

Assets$3,968
Liabilities$1,044
Net Assets$2,924
Open 2022 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$154,718
Expenses$162,510
Net Income-$7,792
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2021 to Oct 31, 2022
Signed
Feb 2, 2023
Return Version
2021v4.1
Gross Receipts
$154,718
Mission and Program Overview

Mission

Early learning for childhood development

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,760$3,062▼ $2,698
Land, Buildings, and Equipment, Net$1,510$906▼ $604
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$7,270$3,968▼ $3,302
Other Assets Total-$0-
Liabilities
Other Liabilities$2,093$1,044▼ $1,049
Total Liabilities$2,093$1,044▼ $1,049
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,177$2,924▼ $2,253
Total Net Assets Fund Balance$5,177$2,924▼ $2,253
Total Liabilities and Net Assets / Fund Balance$7,270$3,968▼ $3,302

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$906$4,338$5,244
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Phyllis M FergusonPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$154,718
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,149
Change in Net Assets
$-7,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$123,485
Other Expenses$39,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,485--$123,485
Insurance$2,757--$2,757
Fees for Services Accounting$2,355--$2,355
All Other Expenses$2,065--$2,065
Office Expenses$1,453--$1,453
Other Expenses$1,273--$1,273
Depreciation Depletion$604--$604
Total Functional Expenses$162,510$0$0$162,510
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll$1,044
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

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
2023-02-02
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

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

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“Reconciliation adjustment = $5539”

Raw XML Appendix325 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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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099336
ReturnHeader/PreparerPersonGrp/PhoneNum05097356323
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD J TAYLOR
ReturnHeader/ReturnTs02023-02-02T09:22:58-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PHYLLIS M
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FERGUSON
ReturnHeader/TaxPeriodBeginDt02021-11-01
ReturnHeader/TaxPeriodEndDt02022-10-31
ReturnHeader/TaxYr02021

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,968
Liabilities
$1,044
Net assets
$2,924
Revenue
$154,718
Expenses
$162,510
Net income
-$7,792
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