Civic Intelligence

Cornerstone Early Education & Youth

EIN 51-0366502 • 501(c)3 • Bear, DE

Profile

The organization's mission is to provide a christ-centered learning and nurturing experience for children and their families. Cornerstone early education and youth center was designed with faith and academics in mind. Our preschool program educates students ages 2 through 5 using the christian-based a beka curriculum. Children take part in daily bible lessons, multicultural experiences, science, math, music, and computer. They also participate in many fun activities including arts and crafts and field trips.

3135 Summit Bridge RoadBear, DE 19701

www.cornerstonedelaware.com

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$122,386

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

92nd percentile

68%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$518,677

Up $210,786 (+68%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$518,677

Up $210,786 (+68%) from 2024

Revenue

Up

$1,740,234

Up $378,349 (+28%) from 2024

Expenses

Up

$1,529,448

Up $109,199 (+7.7%) from 2024

Net Income

Up

$210,786

Up $269,150 (+461%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $223,068Liabilities 2011: $0Net Assets 2011: $223,0682011Assets 2012: $254,250Liabilities 2012: $0Net Assets 2012: $254,2502012Assets 2013: $269,801Liabilities 2013: $0Net Assets 2013: $269,8012013Assets 2014: $337,356Liabilities 2014: $0Net Assets 2014: $337,3562014Assets 2015: $362,341Liabilities 2015: $0Net Assets 2015: $362,3412015Assets 2016: $400,743Liabilities 2016: $0Net Assets 2016: $400,7432016Assets 2017: $390,801Liabilities 2017: $0Net Assets 2017: $390,8012017Assets 2018: $332,856Liabilities 2018: $0Net Assets 2018: $332,8562018Assets 2019: $292,387Liabilities 2019: $0Net Assets 2019: $292,3872019Assets 2020: $860,148Liabilities 2020: $0Net Assets 2020: $860,1482020Assets 2021: $857,483Liabilities 2021: $0Net Assets 2021: $857,4832021Assets 2022: $541,333Liabilities 2022: $0Net Assets 2022: $541,3332022Assets 2023: $366,255Liabilities 2023: $0Net Assets 2023: $366,2552023Assets 2024: $307,891Liabilities 2024: $0Net Assets 2024: $307,8912024Assets 2025: $518,677Liabilities 2025: $0Net Assets 2025: $518,6772025

Highlighted filing

2025

Assets$518,677
Liabilities$0
Net Assets$518,677

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $971,6002011Expenses 2012: $976,0622012Revenue 2013: $1,056,106Expenses 2013: $1,040,555Net Income 2013: $15,5512013Revenue 2014: $1,145,424Expenses 2014: $1,077,869Net Income 2014: $67,5552014Revenue 2015: $1,118,327Expenses 2015: $1,093,342Net Income 2015: $24,9852015Revenue 2016: $1,174,696Expenses 2016: $1,136,294Net Income 2016: $38,4022016Revenue 2017: $1,129,235Expenses 2017: $1,139,177Net Income 2017: -$9,9422017Revenue 2018: $1,097,122Expenses 2018: $1,155,067Net Income 2018: -$57,9452018Revenue 2019: $1,125,368Expenses 2019: $1,165,837Net Income 2019: -$40,4692019Revenue 2020: $1,719,346Expenses 2020: $1,151,585Net Income 2020: $567,7612020Revenue 2021: $1,258,590Expenses 2021: $1,261,255Net Income 2021: -$2,6652021Revenue 2022: $1,154,903Expenses 2022: $1,471,053Net Income 2022: -$316,1502022Revenue 2023: $1,223,518Expenses 2023: $1,398,596Net Income 2023: -$175,0782023Revenue 2024: $1,361,885Expenses 2024: $1,420,249Net Income 2024: -$58,3642024Revenue 2025: $1,740,234Expenses 2025: $1,529,448Net Income 2025: $210,7862025

Highlighted filing

2025

Revenue$1,740,234
Expenses$1,529,448
Net Income$210,786

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.74$1.53$0.21
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$1.36$1.42$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$1.22$1.40$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$1.15$1.47$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.26$1.26$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.72$1.15$0.57
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$1.13$1.17$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.10$1.16$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$1.13$1.14$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$1.17$1.14$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$1.12$1.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$1.15$1.08$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.06$1.04$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 25, 2026
Return Version
2025v4.0
Gross Receipts
$1,740,234
Mission and Program Overview

Mission

The organization's mission is to provide a christ-centered learning and nurturing experience for children and their families. Cornerstone early education and youth center was designed with faith and academics in mind. Our preschool program educates students ages 2 through 5 using the christian-based a beka curriculum. Children take part in daily bible lessons, multicultural experiences, science, math, music, and computer. They also participate in many fun activities including arts and crafts and field trips.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$272,761$245,220▼ $27,541
Savings and Temporary Cash Investments$23,766$6,362▼ $17,404
Total Assets$307,891$518,677▲ $210,786
Other Assets Total$11,364$267,095▲ $255,731
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$307,891$518,677▲ $210,786
Total Net Assets Fund Balance$307,891$518,677▲ $210,786
Total Liabilities and Net Assets / Fund Balance$307,891$518,677▲ $210,786

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$85,618$324,202$409,820
Buildings$117,168$185,867$303,035
Other Land Buildings$5,400$112,845$118,245
Land$37,034-$37,034
Other Assets Org$267,095--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger FrederickPastor--$122,386$122,386
Daniel CarrollChairman--$78,536$78,536
Shelley StricklandDirectorFT$48,880-$48,880
Revenue and Support

Revenue Composition

Contributions and Grants
$32,507
Program Service Revenue
$1,398,047
Investment Income
$4
Other Revenue
$309,676
Change in Net Assets
$210,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$958,674
Other Expenses$570,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$704,514$37,080-$741,594
Occupancy$233,227$12,275-$245,502
Office Expenses$182,453$11,772-$194,225
Other Employee Benefits$103,185$5,431-$108,616
Payroll Taxes$56,605$2,979-$59,584
Fees for Services Accounting-$52,450-$52,450
Current Officers, Directors, Trustees, and Key Employees$46,436$2,444-$48,880
Depreciation Depletion$30,128$592-$30,720
Other Expenses$3,497$491-$3,497
Advertising-$3,000-$3,000
Fees for Services Management$2,328--$2,328
Information Technology-$1,801-$1,801
All Other Expenses$1,642$86-$1,728
Total Functional Expenses$1,399,047$130,401$0$1,529,448
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
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
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A draft copy of form 990 is provided to the governing body for their review. Any questions or concerns are discussed among themselves and with the tax preparer before filing.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is reviewed annually by the chairman and pastor.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and conflict of interest policy are not made available to the public. The organization does not prepare financial statements.

Filing and Contact Details

Filer

Filer Name
Cornerstone Early Education & Youth
EIN
51-0366502
Phone
3028366445
Address
3135 SUMMIT BRIDGE ROAD, BEAR, DE 19701

Signing Officer

Name
Daniel Carroll
Title
Chairman
Phone
3028366445
Signed
2026-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Carroll
Formed
1995
Legal Domicile
De
Voting Board Members
3
Independent Board Members
0
Employees
37

Preparer

Firm
SPARANO VINCELETTE & JOINER CPA'S
Address
1814 NEWPORT GAP PIKE, WILMINGTON, DE 19808
Preparer
Charles J Vincelette Iii CPA
Phone
3029997300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's mission is to provide a christ-centered learning and nurturing experience for children and their families. Cornerstone early education and youth center was designed with faith and academics in mind. Our preschool program educates students ages 2 through 5 using the christian-based a beka curriculum. Children take part in daily bible lessons, multicultural experiences, science, math, music, and computer. They also participate in many fun activities including arts and crafts and field trips.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0367672
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0132
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0231
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01707723
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01352391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01148071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01062677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0890786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06161648
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt085618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0324202
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0409820
IRS990ScheduleD/LandGrp/BookValueAmt037034
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037034
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0267095
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM RELATED ORGANIZATION
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0112845
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0118245
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0245220
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO PROVIDE A CHRIST-CENTERED LEARNING AND NURTURING EXPERIENCE FOR CHILDREN AND THEIR FAMILIES. CORNERSTONE EARLY EDUCATION AND YOUTH CENTER WAS DESIGNED WITH FAITH AND ACADEMICS IN MIND. OUR PRESCHOOL PROGRAM EDUCATES STUDENTS AGES 2 THROUGH 5 USING THE CHRISTIAN-BASED A BEKA CURRICULUM. CHILDREN TAKE PART IN DAILY BIBLE LESSONS, MULTICULTURAL EXPERIENCES, SCIENCE, MATH, MUSIC, AND COMPUTER. THEY ALSO PARTICIPATE IN MANY FUN ACTIVITIES INCLUDING ARTS AND CRAFTS AND FIELD TRIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT COPY OF FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR THEIR REVIEW. ANY QUESTIONS OR CONCERNS ARE DISCUSSED AMONG THEMSELVES AND WITH THE TAX PREPARER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE CHAIRMAN AND PASTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. THE ORGANIZATION DOES NOT PREPARE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGION
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0SQUARE FOOTAGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4ACTUAL COSTS
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