Civic Intelligence

Cedarbrook Early Learning Center

EIN 47-2330903 • 501(c)3 • Port Hadlock, WA

Profile

Provide quality childcare to 58 families. Provided discounted care for families who are facing financial limitations. Provide staff training and support. Provide supports and events for families in the community. Provide monthly educational events for children in care. Provide nutritious meals to children in care. Provide emergency care for children in foster care.

461 Kennedy RoadPort Hadlock, WA 98339

www.cedarbrookelc.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.05x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

31st percentile

-4.2%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$72,178

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

23rd percentile

-8.5%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-7.1%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$266,820

Down $24,665 (-8.5%) from 2023

Liabilities

Up

$37,678

Up $7,198 (+24%) from 2023

Net Assets

Down

$229,142

Down $31,863 (-12%) from 2023

Revenue

Down

$756,904

Down $57,559 (-7.1%) from 2023

Expenses

Down

$788,767

Down $8,782 (-1.1%) from 2023

Net Income

Down

-$31,863

Down $48,777 (-288%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2015: $23,150Liabilities 2015: $0Net Assets 2015: $23,1502015Assets 2016: $81,827Liabilities 2016: $40,513Net Assets 2016: $41,3142016Assets 2017: $104,176Liabilities 2017: $37,816Net Assets 2017: $66,3612017Assets 2018: $107,871Liabilities 2018: $36,582Net Assets 2018: $71,2892018Assets 2019: $129,673Liabilities 2019: $29,151Net Assets 2019: $100,5222019Assets 2020: $246,239Liabilities 2020: $103,846Net Assets 2020: $142,3932020Assets 2021: $349,751Liabilities 2021: $113,186Net Assets 2021: $236,5652021Assets 2022: $302,749Liabilities 2022: $58,658Net Assets 2022: $244,0912022Assets 2023: $291,485Liabilities 2023: $30,480Net Assets 2023: $261,0052023Assets 2024: $266,820Liabilities 2024: $37,678Net Assets 2024: $229,1422024

Highlighted filing

2024

Assets$266,820
Liabilities$37,678
Net Assets$229,142

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $403,203Expenses 2015: $378,516Net Income 2015: $24,6872015Revenue 2016: $387,905Expenses 2016: $380,682Net Income 2016: $7,2232016Revenue 2017: $402,793Expenses 2017: $377,746Net Income 2017: $25,0472017Revenue 2018: $409,432Expenses 2018: $404,504Net Income 2018: $4,9282018Revenue 2019: $459,641Expenses 2019: $430,408Net Income 2019: $29,2332019Revenue 2020: $551,087Expenses 2020: $509,216Net Income 2020: $41,8712020Revenue 2021: $755,108Expenses 2021: $660,936Net Income 2021: $94,1722021Revenue 2022: $677,906Expenses 2022: $670,380Net Income 2022: $7,5262022Revenue 2023: $814,463Expenses 2023: $797,549Net Income 2023: $16,9142023Revenue 2024: $756,904Expenses 2024: $788,767Net Income 2024: -$31,8632024

Highlighted filing

2024

Revenue$756,904
Expenses$788,767
Net Income-$31,863

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.0
Gross Receipts
$756,904
Mission and Program Overview

Mission

The mission of the organization is to provide quality childcare services to the community of Jefferson County, WA, so that parents and/or caregivers can be gainfully employed.

Cedarbrook Early Learning Center provides affordable, high-quality early childhood education and care for families in Jefferson County. We believe every child deserves exceptional learning opportunities, regardless of financial or home circumstances. Our mission is to support children and families through a safe, nurturing, and enriching environment that promotes growth, stability, and lifelong success while helping parents maintain gainful employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$261,005$229,142▼ $31,863
Accounts Receivable$122,214$123,179▲ $965
Cash and Non-Interest-Bearing Accounts$108,004$88,076▼ $19,928
Land, Buildings, and Equipment, Net$61,214$55,506▼ $5,708
Prepaid Expenses and Deferred Charges$53$59▲ $6
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$291,485$266,820▼ $24,665
Liabilities
Deferred Revenue$21,375$25,880▲ $4,505
Other Liabilities$9,105$11,798▲ $2,693
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$30,480$37,678▲ $7,198
Net Assets / Fund Balance
Total Net Assets Fund Balance$261,005$229,142▼ $31,863
Total Liabilities and Net Assets / Fund Balance$291,485$266,820▼ $24,665

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$46,608$11,652$58,260
Equipment$7,677$4,413$12,090
Other Land Buildings$1,221$2,825$4,046
Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julia FultonExecutive DirectorFT$72,178$72,178
Bonita CotterillSecretaryFT$43,423$43,423

Board Members and Trustees

NameTitle
Jamie HandlyPresident
JoAnn BeckerVice President
Gregory ReseckBoard Member
Candice CotterillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,219
Program Service Revenue
$686,685
Investment Income
$0
Other Revenue
$0
All Other Contributions
$39
Change in Net Assets
$-31,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$615,667
Other Expenses$173,100
Total Fundraising Expense$1,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$363,209--$363,209
Current Officers, Directors, Trustees, and Key Employees-$115,601-$115,601
Payroll Taxes$64,819--$64,819
Other Employee Benefits$59,925$3,228-$63,153
Occupancy$41,827--$41,827
Office Expenses-$20,761-$20,761
Conferences and Meetings$10,871--$10,871
Pension Plan Contributions$6,310$2,575-$8,885
Depreciation Depletion$5,708--$5,708
Other Expenses$3,689$0$0$3,689
Insurance$3,580--$3,580
Advertising-$1,153-$1,153
All Other Expenses--$1,086$1,086
Information Technology-$931-$931
Travel$892--$892
Fees for Services Other$600--$600
Fees for Services Accounting-$47-$47
Total Functional Expenses$643,385$144,296$1,086$788,767
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Plan and Colonial Life Employee Benefit$6,842
WA State Payroll Tax Deductions$4,743
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Form 990, Part VI, Section A, Line 2

Jamie Handly is the sister of Julia Fulton. Candice Cotterill is the sister in law of Bonita Cotterill.

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

Form 990 is provided to all board members for review and discussion

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

Board members discuss potential conflicts as they arise, during board meetings, or during special meetings.

Form 990, Part VI, Section B, Line 15

Independent board members determine the salary of the executive director according to market rate and standards. Treasurer reviews and gives final approval for director salary. Executive director determines wage scale each year for all other employees based on market rates. The board reviews wage scale annually.

Form 990, Part VI, Section C, Line 19

All governing documents, policies, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cedarbrook Early Learning Center
EIN
47-2330903
Phone
3603792271
Address
461 Kennedy Road, Port Hadlock, WA 98339

Signing Officer

Name
Julia Fulton
Title
Director
Phone
3603792271
Signed
2025-10-13

Organization Details

Principal Officer
Julia Fulton
Formed
2014
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
4
Employees
21
Volunteers
2
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

Tax and benefit liabilities collected through payroll deductions in December that was not paid until the following year.

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IRS990/ActivityOrMissionDesc0Cedarbrook Early Learning Center provides affordable, high-quality early childhood education and care for families in Jefferson County. We believe every child deserves exceptional learning opportunities, regardless of financial or home circumstances. Our mission is to support children and families through a safe, nurturing, and enriching environment that promotes growth, stability, and lifelong success while helping parents maintain gainful employment.
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IRS990/Desc0In 2024, Cedarbrook Early Learning Center provided quality early education and care to 62 families. We offered scholarships and discounted tuition, supported staff training and wellness, hosted family engagement events, and provided USDA-approved meals. Cedarbrook continued offering emergency care for foster children and began expanding with an additional toddler classroom to meet community needs.
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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0788767
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0261005
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0229142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt070219
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0232163
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0131514
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0288435
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0116123
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0838454
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0686685
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0582300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0546392
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0463790
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0434959
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02714126
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.73234
IRS990ScheduleA/PublicSupportPY509Pct00.74017
IRS990ScheduleA/PublicSupportTotal509Amt02601713
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0273942
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0259445
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0108370
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0181612
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0127498
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0950867
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0273942
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0259445
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0108370
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0181612
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0127498
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0950867
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0756904
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0814463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0677906
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0752225
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0551082
IRS990ScheduleA/Total509Grp/TotalAmt03552580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0756904
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0814463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0677906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0752225
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0551082
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03552580
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07677
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04413
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012090
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0213
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt046608
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011652
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt058260
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01221
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02825
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04743
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16842
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WA State Payroll Tax Deductions
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Retirement Plan and Colonial Life Employee Benefit
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Tax and benefit liabilities collected through payroll deductions in December that was not paid until the following year.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055506
IRS990ScheduleD/TotalLiabilityAmt011798
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jamie Handly is the sister of Julia Fulton. Candice Cotterill is the sister in law of Bonita Cotterill.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is provided to all board members for review and discussion
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members discuss potential conflicts as they arise, during board meetings, or during special meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Independent board members determine the salary of the executive director according to market rate and standards. Treasurer reviews and gives final approval for director salary. Executive director determines wage scale each year for all other employees based on market rates. The board reviews wage scale annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents, policies, and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0291485
IRS990/TotalAssetsEOYAmt0266820
IRS990/TotalAssetsGrp/BOYAmt0291485
IRS990/TotalAssetsGrp/EOYAmt0266820
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt070219
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01086
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0144296
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0643385
IRS990/TotalFunctionalExpensesGrp/TotalAmt0788767
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030480
IRS990/TotalLiabilitiesEOYAmt037678
IRS990/TotalLiabilitiesGrp/BOYAmt030480

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