Civic Intelligence

Omaha Early Learning Centers Inc

990 • Fiscal year 2017 • EIN 47-1523974

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 08, 2018

1111 N 13th Street No 128Omaha, NE 68102

(531) 301-3021

Siviq Scores

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

Liabilities / Assets

94th percentile

1.11x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

2.70x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

12th percentile

-19%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

31st percentile

$79,888

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

13th percentile

-6.2%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-0.6%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$8,686,483

Down $572,962 (-6.2%) from 2016

Net Assets

Down

-$938,323

Down $683,523 (-268%) from 2016

Liabilities

Up

$9,624,806

Up $110,561 (+1.2%) from 2016

Revenue

Down

$3,567,575

Down $21,031 (-0.6%) from 2016

Expenses

Up

$4,251,098

Up $506,627 (+14%) from 2016

Net Income

Down

-$683,523

Down $527,658 (-339%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2015: $9,449,373Liabilities 2015: $9,548,308Net Assets 2015: -$98,9352015Assets 2016: $9,259,445Liabilities 2016: $9,514,245Net Assets 2016: -$254,8002016Assets 2017: $8,686,483Liabilities 2017: $9,624,806Net Assets 2017: -$938,3232017Assets 2018: $11,083,664Liabilities 2018: $10,019,003Net Assets 2018: $1,064,6612018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2017

Assets$8,686,483
Liabilities$9,624,806
Net Assets-$938,323

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2015: $2,671,453Expenses 2015: $2,770,388Net Income 2015: -$98,9352015Revenue 2016: $3,588,606Expenses 2016: $3,744,471Net Income 2016: -$155,8652016Revenue 2017: $3,567,575Expenses 2017: $4,251,098Net Income 2017: -$683,5232017Revenue 2018: $7,329,513Expenses 2018: $5,326,529Net Income 2018: $2,002,9842018Revenue 2019: $8,526,168Expenses 2019: $6,348,003Net Income 2019: $2,178,1652019

Highlighted filing

2017

Revenue$3,567,575
Expenses$4,251,098
Net Income-$683,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$3,567,575
Mission and Program Overview

Mission

To provide safe, nurturing, and high-quality child care for infants and toddlers.

Omaha early learning centers, inc. (oelc) operates two early learning centers that provide data-driven practices, ongoing professional development, high-quality teaching practices and intensive family engagement. Oelc will serve as the first stage of birth to three for some of omaha's most at-risk young children and families, with special focus on the underserved population of omaha.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$7,036,181$6,856,319▼ $179,862
Savings and Temporary Cash Investments$1,763,307$1,155,807▼ $607,500
Accounts Receivable$374,130$439,083▲ $64,953
Cash and Non-Interest-Bearing Accounts$25,079$215,532▲ $190,453
Pledges and Grants Receivable$29,729$0▼ $29,729
Land, Buildings, and Equipment, Net$20,808$14,582▼ $6,226
Prepaid Expenses and Deferred Charges$10,211$5,160▼ $5,051
Total Assets$9,259,445$8,686,483▼ $572,962
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,336,719$9,355,923▲ $19,204
Accounts Payable and Accrued Expenses$177,526$268,883▲ $91,357
Total Liabilities$9,514,245$9,624,806▲ $110,561
Net Assets / Fund Balance
Unrestricted Net Assets$-254,800$-938,323▼ $683,523
Total Net Assets Fund Balance$-254,800$-938,323▼ $683,523
Total Liabilities and Net Assets / Fund Balance$9,259,445$8,686,483▼ $572,962

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,582$16,558$31,140
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer SturgeonExecutive DirectorFT$77,115$2,773$79,888
Donald GeorgeExecutive Director (thru 3/10/17)FT$18,117$445$18,562

Board Members and Trustees

NameTitle
Terry BurtonBoard Chair
Gladys HaynesBoard Chair (thru 08/31/17)
Helen RaikesDirector
Jorja Brazda-wittersDirector
Othello MeadowsDirector
Susan MullinSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,904,992
Program Service Revenue
$1,662,583
Investment Income
$0
Other Revenue
$0
All Other Contributions
$758,902
Change in Net Assets
$-683,523

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,567,575
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$550,912
Total Revenue per Audited Statements
$4,118,487
Total Revenue per Form 990
$3,567,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,081,159
Other Expenses$1,169,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,261,644$178,462-$2,440,106
Other Employee Benefits$486,906$55,696-$542,602
Fees for Services Other$285,167$41,406-$326,573
Office Expenses$193,639$15,083-$208,722
Depreciation Depletion$183,758$21,537-$205,295
Interest$177,668$20,803-$198,471
Other Expenses$117,997--$117,997
Current Officers, Directors, Trustees, and Key Employees-$98,451-$98,451
Occupancy$40,981$4,139-$45,120
Fees for Services Accounting-$24,153-$24,153
Travel-$15,567-$15,567
Conferences and Meetings-$14,373-$14,373
Fees for Services Legal-$13,668-$13,668
Total Functional Expenses$3,747,760$503,338$0$4,251,098

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,802,010
Expenses per Audited Statements$4,251,098
Total Expenses per Form 990$4,251,098
Expenses Not Reported on Form 990$550,912
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Susan mullin and gladys haynes are employees of buffett early childhood fund (becf), a nebraska nonprofit corporation which is exempt from federal income tax under section 501(c)(3) of the irs code and is classified as a private foundation. Ms. Mullin is employed as director of operations, while ms. Haynes is director of nebraska early learning initiatives.

Form 990, Part VI, Section A, Line 3

Omaha early learning centers, inc. (oelc) and nebraska early childhood collaborative (necc), llc, a nebraska limited liability company, a disregarded entity under early childhood services, a nebraska non-profit corporation, entered into an agreement for which necc provides administration and oversight of the early head start (ehs) program. Necc is to provide financial and program management information to the oelc on a monthly basis. Necc will work closely with the oelc to establish a budget, reconcile monthly (ehs) program expense reports and will determine the appropriate reimbursement rate per enrolled child using a compliant cost modeling system to successfully blend and braid multiple funding sources.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the organization's public accounting firm. It is then reviewed by the president and presented to the board of directors for final review and approval prior to filing the return.

Form 990, Part VI, Section B, Line 12C

Each director, principal officer and board member are required to fill out a conflict of interest form on an annual basis. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted on. The remaining board or committee members shall decide if a conflict of interest exists.

Form 990, Part VI, Section B, Line 15A

Salary comparison data is reviewed to determine the executive director's compensation. The compensation amount is then reviewed and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

The conflict of interest policy, governing statements and financial information are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Omaha Early Learning Centers Inc
EIN
47-1523974
Phone
5313013021
Address
1111 N 13TH STREET NO 128, OMAHA, NE 68102

Signing Officer

Name
Jennifer Sturgeon
Title
Executive Director
Phone
5313013021
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Sturgeon
Formed
2014
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
5
Employees
160
Volunteers
5

Preparer

Firm
Seim Johnson Llp
Address
18081 BURT STREET SUITE 200, OMAHA, NE 68022-4722
Preparer
Megan L Koziol
Phone
4023302660
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors assumes responsibility for oversight of the audit. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Omaha early learning centers, inc. (oelc) is a not-for-profit company as described in section 501(c)(3) of the internal revenue code (code) and has received a determination letter that it is exempt from federal income taxes on related income pursuant to section 501(a) of the code. The internal revenue service has established standards to be met to maintain oelc's tax exempt status. Oelc accounts for uncertainties in accounting for income tax assets and liabilities using guidance included in fasb asc topic, income taxes. Oelc recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. At december 31, 2017 and 2016, oelc had no uncertain tax positions accrued.

Raw XML Appendix397 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0177526
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0268883
IRS990/AccountsReceivableGrp/BOYAmt0374130
IRS990/AccountsReceivableGrp/EOYAmt0439083
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OMAHA EARLY LEARNING CENTERS, INC. (OELC) OPERATES TWO EARLY LEARNING CENTERS THAT PROVIDE DATA-DRIVEN PRACTICES, ONGOING PROFESSIONAL DEVELOPMENT, HIGH-QUALITY TEACHING PRACTICES AND INTENSIVE FAMILY ENGAGEMENT. OELC WILL SERVE AS THE FIRST STAGE OF BIRTH TO THREE FOR SOME OF OMAHA'S MOST AT-RISK YOUNG CHILDREN AND FAMILIES, WITH SPECIAL FOCUS ON THE UNDERSERVED POPULATION OF OMAHA.
IRS990/AllOtherContributionsAmt0758902
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0DWIGHT LANG
IRS990/BooksInCareOfDetail/PhoneNum05313013021
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01111 N 13TH STREET SUITE 128
IRS990/BooksInCareOfDetail/USAddress/CityNm0OMAHA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd068102
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt025079
IRS990/CashNonInterestBearingGrp/EOYAmt0215532
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt098451
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt098451
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt014373
IRS990/ConferencesMeetingsGrp/TotalAmt014373
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01904992
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01169939
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01662583
IRS990/CYRevenuesLessExpensesAmt0-683523
IRS990/CYSalariesCompEmpBnftPaidAmt03081159
IRS990/CYTotalExpensesAmt04251098
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03567575
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt021537
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0183758
IRS990/DepreciationDepletionGrp/TotalAmt0205295
IRS990/Desc0OMAHA EARLY LEARNING CENTERS, INC. (OELC) OPERATES TWO EARLY LEARNING CENTERS THAT PROVIDE DATA-DRIVEN PRACTICES, ONGOING PROFESSIONAL DEVELOPMENT, HIGH-QUALITY TEACHING PRACTICES AND INTENSIVE FAMILY ENGAGEMENT. OELC WILL SERVE AS THE FIRST STAGE OF BIRTH TO THREE FOR SOME OF OMAHA'S MOST AT-RISK YOUNG CHILDREN AND FAMILIES, WITH SPECIAL FOCUS ON THE UNDERSERVED POPULATION OF OMAHA.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0160
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03747760
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt024153
IRS990/FeesForServicesAccountingGrp/TotalAmt024153
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt013668
IRS990/FeesForServicesLegalGrp/TotalAmt013668
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt041406
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0285167
IRS990/FeesForServicesOtherGrp/TotalAmt0326573
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt62773
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7445
IRS990/Form990PartVIISectionAGrp/PersonNm0GLADYS HAYNES
IRS990/Form990PartVIISectionAGrp/PersonNm1TERRY BURTON
IRS990/Form990PartVIISectionAGrp/PersonNm2SUSAN MULLIN
IRS990/Form990PartVIISectionAGrp/PersonNm3JORJA BRAZDA-WITTERS
IRS990/Form990PartVIISectionAGrp/PersonNm4OTHELLO MEADOWS
IRS990/Form990PartVIISectionAGrp/PersonNm5HELEN RAIKES
IRS990/Form990PartVIISectionAGrp/PersonNm6JENNIFER STURGEON
IRS990/Form990PartVIISectionAGrp/PersonNm7DONALD GEORGE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt677115
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt718117
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR (THRU 08/31/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR (THRU 3/10/17)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt01146090
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03567575
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt07036181
IRS990/IntangibleAssetsGrp/EOYAmt06856319
IRS990/InterestGrp/ManagementAndGeneralAmt020803
IRS990/InterestGrp/ProgramServicesAmt0177668
IRS990/InterestGrp/TotalAmt0198471
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016558
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020808
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014582
IRS990/LandBldgEquipCostOrOtherBssAmt031140
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OMAHA EARLY LEARNING CENTERS ARE COMMITTED TO HELPING YOUNG CHILDREN DEVELOP THE FOUNDATIONAL SKILLS WHICH WILL ASSIST THEM TO BE SUCCESSFUL AS FUTURE STUDENTS AND THEIR PARENTS TO BECOME SELF-SUFFICIENT. BY PARTNERING WITH PARENTS AND A CONSORTIUM OF COMMUNITY PARTNERS WE WILL CREATE, PROVIDE, AND PROMOTE THE HIGHEST QUALITY OUTCOME-BASED LEARNING ENVIRONMENTS FOR PARENTS AND THEIR CHILDREN (AGES BIRTH - 3 YEARS), WHO ARE AT-RISK.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt09336719
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt09355923
IRS990/NetAssetsOrFundBalancesBOYAmt0-254800
IRS990/NetAssetsOrFundBalancesEOYAmt0-938323
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04139
IRS990/OccupancyGrp/ProgramServicesAmt040981
IRS990/OccupancyGrp/TotalAmt045120
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015083
IRS990/OfficeExpensesGrp/ProgramServicesAmt0193639
IRS990/OfficeExpensesGrp/TotalAmt0208722
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt055696
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0486906
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0542602
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/ProgramServicesAmt0117997
IRS990/OtherExpensesGrp/TotalAmt0117997
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0178462
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02261644
IRS990/OtherSalariesAndWagesGrp/TotalAmt02440106
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt029729
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010211
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05160
IRS990/PrincipalOfficerNm0JENNIFER STURGEON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0EARLY CHILDHOOD SERVIC
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01658318
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01658318
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14265
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01813338
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0880569
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01775268
IRS990/PYRevenuesLessExpensesAmt0-155865
IRS990/PYSalariesCompEmpBnftPaidAmt02863902
IRS990/PYTotalExpensesAmt03744471
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03588606
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-683523
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01662583
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01763307
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01155807
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01904992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01813338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01221116
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04939446
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0550912
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0575869
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0158264
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt01285045
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04888188
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt05658011
IRS990ScheduleA/SubstantialContributorsTotAmt0566480
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02455904
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02389207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01379380
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06224491
IRS990ScheduleA/TotalSupportAmt06224491
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0550912
IRS990ScheduleD/DonatedServicesUseFcltsAmt0550912
IRS990ScheduleD/EquipmentGrp/BookValueAmt014582
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016558
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031140
IRS990ScheduleD/ExpensesNotReportedAmt0550912
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04251098
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt0550912
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03567575
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OMAHA EARLY LEARNING CENTERS, INC. (OELC) IS A NOT-FOR-PROFIT COMPANY AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND HAS RECEIVED A DETERMINATION LETTER THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN OELC'S TAX EXEMPT STATUS. OELC ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC TOPIC, INCOME TAXES. OELC RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT DECEMBER 31, 2017 AND 2016, OELC HAD NO UNCERTAIN TAX POSITIONS ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014582
IRS990ScheduleD/TotalExpensesPerForm990Amt04251098
IRS990ScheduleD/TotalRevenuePerForm990Amt03567575
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04118487
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04802010
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUSAN MULLIN AND GLADYS HAYNES ARE EMPLOYEES OF BUFFETT EARLY CHILDHOOD FUND (BECF), A NEBRASKA NONPROFIT CORPORATION WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRS CODE AND IS CLASSIFIED AS A PRIVATE FOUNDATION. MS. MULLIN IS EMPLOYED AS DIRECTOR OF OPERATIONS, WHILE MS. HAYNES IS DIRECTOR OF NEBRASKA EARLY LEARNING INITIATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OMAHA EARLY LEARNING CENTERS, INC. (OELC) AND NEBRASKA EARLY CHILDHOOD COLLABORATIVE (NECC), LLC, A NEBRASKA LIMITED LIABILITY COMPANY, A DISREGARDED ENTITY UNDER EARLY CHILDHOOD SERVICES, A NEBRASKA NON-PROFIT CORPORATION, ENTERED INTO AN AGREEMENT FOR WHICH NECC PROVIDES ADMINISTRATION AND OVERSIGHT OF THE EARLY HEAD START (EHS) PROGRAM. NECC IS TO PROVIDE FINANCIAL AND PROGRAM MANAGEMENT INFORMATION TO THE OELC ON A MONTHLY BASIS. NECC WILL WORK CLOSELY WITH THE OELC TO ESTABLISH A BUDGET, RECONCILE MONTHLY (EHS) PROGRAM EXPENSE REPORTS AND WILL DETERMINE THE APPROPRIATE REIMBURSEMENT RATE PER ENROLLED CHILD USING A COMPLIANT COST MODELING SYSTEM TO SUCCESSFULLY BLEND AND BRAID MULTIPLE FUNDING SOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE PRESIDENT AND PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR, PRINCIPAL OFFICER AND BOARD MEMBER ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED ON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARY COMPARISON DATA IS REVIEWED TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION. THE COMPENSATION AMOUNT IS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY, GOVERNING STATEMENTS AND FINANCIAL INFORMATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09259445
IRS990/TotalAssetsEOYAmt08686483
IRS990/TotalAssetsGrp/BOYAmt09259445
IRS990/TotalAssetsGrp/EOYAmt08686483
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01904992
IRS990/TotalEmployeeCnt0160
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0503338
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03747760
IRS990/TotalFunctionalExpensesGrp/TotalAmt04251098
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09514245
IRS990/TotalLiabilitiesEOYAmt09624806
IRS990/TotalLiabilitiesGrp/BOYAmt09514245
IRS990/TotalLiabilitiesGrp/EOYAmt09624806
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-254800
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-938323
IRS990/TotalOtherCompensationAmt03218
IRS990/TotalProgramServiceExpensesAmt03747760
IRS990/TotalProgramServiceRevenueAmt01662583
IRS990/TotalReportableCompFromOrgAmt095232
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01662583
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03567575
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09259445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08686483
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt015567
IRS990/TravelGrp/TotalAmt015567
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-254800
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-938323
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01111 N 13TH STREET NO 128
IRS990/USAddress/CityNm0OMAHA
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068102
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0EARLYLEARNINGCENTER.OPS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER STURGEON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05313013021
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OMAHA EARLY LEARNING CENTERS INC
ReturnHeader/Filer/BusinessNameControlTxt0OMAH
ReturnHeader/Filer/EIN0471523974
ReturnHeader/Filer/PhoneNum05313013021
ReturnHeader/Filer/USAddress/AddressLine1Txt01111 N 13TH STREET NO 128
ReturnHeader/Filer/USAddress/CityNm0OMAHA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068102
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05D066E2939FE45487034BD10C4A0DC94BE27FEF9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B319C935D5CD5DD24452FA9CD51ABCBD1A9C8C2C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.34.201.180
ReturnHeader/FilingSecurityInformation/IPDt02018-11-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:15:18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0476097913
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEIM JOHNSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018081 BURT STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0680224722
ReturnHeader/PreparerPersonGrp/PhoneNum04023302660
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEGAN L KOZIOL
ReturnHeader/ReturnTs02018-11-14T12:31:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings