Civic Intelligence

Scottdale Early Learning Inc

EIN 58-1281657 • 501(c)3 • Scottdale, GA

Profile

To provide high-quality early education that fosters intellectual, creative, social, emotional, & physical development & to mitigate socioeconomic disadvantages through high-quality education, family involvement & community engagement, ensuring that all the students we serve are ready for kindergarten.

479 Warren AvenueScottdale, GA 30079

www.scottdale.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.10x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$129,496

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,207,682

Down $666,869 (-17%) from 2023

Liabilities

Down

$351,182

Down $600,220 (-63%) from 2023

Net Assets

Down

$2,856,500

Down $66,649 (-2.3%) from 2023

Revenue

Down

$3,511,977

Down $460,289 (-12%) from 2023

Expenses

Up

$3,578,626

Up $584,434 (+20%) from 2023

Net Income

Down

-$66,649

Down $1,044,723 (-107%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,279,984Liabilities 2011: $62,231Net Assets 2011: $1,217,7532011Assets 2012: $881,955Liabilities 2012: $42,015Net Assets 2012: $839,9402012Assets 2013: $645,947Liabilities 2013: $64,730Net Assets 2013: $581,2172013Assets 2014: $635,379Liabilities 2014: $50,115Net Assets 2014: $585,2642014Assets 2015: $1,020,507Liabilities 2015: $119,529Net Assets 2015: $900,9782015Assets 2016: $938,466Liabilities 2016: $36,269Net Assets 2016: $902,1972016Assets 2017: $912,276Liabilities 2017: $11,685Net Assets 2017: $900,5912017Assets 2018: $1,231,543Liabilities 2018: $40,936Net Assets 2018: $1,190,6072018Assets 2019: $2,958,302Liabilities 2019: $1,240,367Net Assets 2019: $1,717,9352019Assets 2020: $3,667,512Liabilities 2020: $1,247,365Net Assets 2020: $2,420,1472020Assets 2021: $3,386,896Liabilities 2021: $1,167,595Net Assets 2021: $2,219,3012021Assets 2022: $3,095,549Liabilities 2022: $1,150,474Net Assets 2022: $1,945,0752022Assets 2023: $3,874,551Liabilities 2023: $951,402Net Assets 2023: $2,923,1492023Assets 2024: $3,207,682Liabilities 2024: $351,182Net Assets 2024: $2,856,5002024

Highlighted filing

2024

Assets$3,207,682
Liabilities$351,182
Net Assets$2,856,500

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $974,360Expenses 2011: $1,314,900Net Income 2011: -$340,5402011Revenue 2012: $988,266Expenses 2012: $1,366,079Net Income 2012: -$377,8132012Revenue 2013: $1,037,277Expenses 2013: $1,285,145Net Income 2013: -$247,8682013Revenue 2014: $1,047,541Expenses 2014: $1,043,494Net Income 2014: $4,0472014Revenue 2015: $1,196,329Expenses 2015: $1,056,118Net Income 2015: $140,2112015Revenue 2016: $1,247,661Expenses 2016: $1,246,442Net Income 2016: $1,2192016Revenue 2017: $1,252,074Expenses 2017: $1,253,680Net Income 2017: -$1,6062017Revenue 2018: $1,737,294Expenses 2018: $1,447,278Net Income 2018: $290,0162018Revenue 2019: $2,414,474Expenses 2019: $1,887,146Net Income 2019: $527,3282019Revenue 2020: $3,063,674Expenses 2020: $2,361,462Net Income 2020: $702,2122020Revenue 2021: $2,634,135Expenses 2021: $2,834,981Net Income 2021: -$200,8462021Revenue 2022: $2,503,527Expenses 2022: $2,777,753Net Income 2022: -$274,2262022Revenue 2023: $3,972,266Expenses 2023: $2,994,192Net Income 2023: $978,0742023Revenue 2024: $3,511,977Expenses 2024: $3,578,626Net Income 2024: -$66,6492024

Highlighted filing

2024

Revenue$3,511,977
Expenses$3,578,626
Net Income-$66,649

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.35$2.86$3.51$3.58$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$0.95$2.92$3.97$2.99$0.98
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$1.15$1.95$2.50$2.78$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$1.17$2.22$2.63$2.83$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$1.25$2.42$3.06$2.36$0.70
2019Summary only. Only limited summary data is available for this year.$2.96$1.24$1.72$2.41$1.89$0.53
2018Summary only. Only limited summary data is available for this year.$1.23$0.04$1.19$1.74$1.45$0.29
2017Summary only. Only limited summary data is available for this year.$0.91$0.01$0.90$1.25$1.25$0.00
2016Summary only. Only limited summary data is available for this year.$0.94$0.04$0.90$1.25$1.25$0.00
2015Summary only. Only limited summary data is available for this year.$1.02$0.12$0.90$1.20$1.06$0.14
2014Summary only. Only limited summary data is available for this year.$0.64$0.05$0.59$1.05$1.04$0.00
2013Summary only. Only limited summary data is available for this year.$0.65$0.06$0.58$1.04$1.29$0.25
2012Summary only. Only limited summary data is available for this year.$0.88$0.04$0.84$0.99$1.37$0.38
2011Summary only. Only limited summary data is available for this year.$1.28$0.06$1.22$0.97$1.31$0.34
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$2,503,527
Mission and Program Overview

Mission

Scottdale Early Learning provides high-quality early childhood education and family support services for children from infancy through Pre-K. The organization supports school readiness through center-based early learning, family engagement, developmental support, and community partnerships designed to strengthen outcomes for children and families.

To provide high quality, early care and education to children ages 6 weeks to 5 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,770,547$2,700,156▼ $70,391
Pledges and Grants Receivable$182,646$210,431▲ $27,785
Cash and Non-Interest-Bearing Accounts$433,703$184,962▼ $248,741
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$3,386,896$3,095,549▼ $291,347
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$581,769$573,450▼ $8,319
Unsecured Notes Loans Payable$482,808$482,808→ $0
Accounts Payable and Accrued Expenses$100,277$93,792▼ $6,485
Deferred Revenue$2,741$424▼ $2,317
Grants Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,167,595$1,150,474▼ $17,121
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,004,158$1,699,668▼ $304,490
Net Assets With Donor Restrictions$215,143$245,407▲ $30,264
Total Net Assets Fund Balance$2,219,301$1,945,075▼ $274,226
Total Liabilities and Net Assets / Fund Balance$3,386,896$3,095,549▼ $291,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,257,617$842,284$2,099,901
Land$1,135,700-$1,135,700
Other Land Buildings$283,626$319,293$602,919
Equipment$23,213$340,004$363,217

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$215,143$57,269-$27,005$245,407
2020$95,077$290,098-$170,032$215,143
2019$1,052,714$878,296-$1,835,933$95,077
2018$461,625$792,714-$201,625$1,052,714
2017$22,781$461,625-$22,781$461,625
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Tyeichia MasonInterim Executive DirectorFT$90,753-$90,753
Maryum Lewis GibsonPast President/CEOFT$70,998$10,779$81,777

Board Members and Trustees

NameTitle
Amity Farrar JDChair
Cynthia LivingstonPast Chair
Chris KeeneyBoard Member
Ed BainesBoard Member
Janelle P BarancoBoard Member
Keith J BlairBoard Member
Larry DooleyBoard Member
Leighton O'SullivanBoard Member
Reginald O'NeillBoard Member
Toyasha VaughnBoard Member
Viveka Bizzell-PalmerBoard Member
Virginia BakerExecutive Director
Jamee NelsonSecretary
Daira SheltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,216,314
Program Service Revenue
$286,887
Investment Income
$8
Other Revenue
$318
All Other Contributions
$297,452
Change in Net Assets
$-274,226

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,427,375
Revenue Not Reported on Financial Statements
$76,152
Other Revenue Adjustments
$76,152
Total Revenue per Audited Statements
$2,427,375
Total Revenue per Form 990
$2,503,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,045,016
Other Expenses$656,585
Grants and Similar Amounts Paid$76,152
Total Fundraising Expense$61,999
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,371,321$93,234$33,927$1,498,482
Other Employee Benefits$206,781$14,058$5,115$225,954
Current Officers, Directors, Trustees, and Key Employees$178,727$12,151$4,422$195,300
Payroll Taxes$114,649$7,795$2,836$125,280
Depreciation Depletion$102,915$9,893$3,324$116,132
Occupancy$94,136--$94,136
Grants to Domestic Individuals$76,152--$76,152
Fees for Services Other$41,441-$3,124$44,565
Interest$36,859--$36,859
Fees for Services Accounting-$34,689-$34,689
Insurance$27,570$319$130$28,019
Information Technology$24,269$50-$24,319
Office Expenses$17,880--$17,880
Advertising--$9,121$9,121
Travel$1,974--$1,974
Other Expenses$286$197-$286
Total Functional Expenses$2,521,176$194,578$61,999$2,777,753

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,777,753
Expenses per Audited Statements$2,701,601
Total Expenses per Audited Statements$2,701,601
Expenses Not Reported on Financial Statements$76,152
Other Expense Adjustments$76,152
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 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 B, LINE 11B:

Once the form 990 is prepared, a draft for 990 is reviewed by the board of directors. After the board of directors' review and approval, the preparer is notified and authorized to prepare the final version of the form 990.

FORM 990, PART VI, SECTION B, LINE 12C:

A formal questionnaire is sent annually to each board member and key employees to determine if any individual has participated in a transaction that would cause a conflict of interest or is a related party transaction.

FORM 990, PART VI, SECTION B, LINE 15:

The board of directors performs an annual evaluation of the performance of the executive director. Salary increases are determined based on the outcome of the evaluation. The organization does not currently have other officers or key employees. However, the process for determining compensation of these positions would include a review and approval by the board of directors, when applicable.

FORM 990, PART VI, SECTION C, LINE 19:

All governing documents are made available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Scottdale Early Learning Inc
EIN
58-1281657
In Care Of
% THE ORGANIZATION
Phone
4042948362
Address
479 WARREN AVENUE, SCOTTDALE, GA 30079

Signing Officer

Name
Virginia Baker
Title
Executive Director
Phone
4042948362
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Virginia Baker
Formed
1977
Legal Domicile
Ga
Voting Board Members
13
Independent Board Members
13
Employees
71
Volunteers
25

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 1600, ATLANTA, GA 30363
Phone
4048746244
Supplemental Narrative

Financial Statement Notes

Part V, Line 4

The organization's endowment fund is used for donor restricted purposes for the betterment of the organization. Projects that the endowment helps to fund include capital improvements to the organization's facilities as well as support for advertising and marketing the organization as a whole.

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and therefore, no provision for income taxes is required. In addition, the organization has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the code. In 2006, the organization received approval from the irs that it was considered to be a public charity under section 509(a)(1) and 170 (b)(1)(a)(vi) of the internal revenue code, since it receives a substantial part of its support from governmental grants and the general public. The organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the organization takes meets the definition of an uncertain tax position under the income taxes topic of the financial accounting standards codification. In the normal course of business, the organization is subject to examination by the federal and state taxing authorities. In general, the organization is no longer subject to tax examinations for the years ending before june 30, 2019.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Childcare subsidies/discounts: $76,152

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Childcare subsidies/discounts: $76,152

Raw XML AppendixShowing 400 of 614 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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IRS990/Desc0CENTER-BASED: In the Scottdale School, our NAEYC accredited and quality rated program serves over 140 children ages six weeks to five years annually through a program of active, hands-on learning appropriate to each stage of development and features low-class ratios, parent involvement and support, affordable costs, Early Head Start, Pre-K and periodic assessments at both of our locations. The children and families at the Scottdale School speak over 15 languages, with the majority speaking English, Somali, Nepali, and Amharic. The center-based program at Scottdale Early Learning currently has outcomes showing that 98% or more of the zero-to three-year-old population are meeting all 32 milestones required for the age group and 99% of the four-year-old children enter kindergarten ready to learn. We measure this based on several assessment tools: Ages and Stages, Get Ready to Read, Bracken, Work Sampling Systems, Brigance and COR, which are all evidence-based development assessments. Every day, Scottdale Early Learning Center is making a difference in the lives of young children using research-based learning strategies that integrate all aspects of child development. Our programs help ensure these students have the knowledge and skills needed to excel in school. We know our programs make a significant impact and we want to do more in our community. Adding a new location has helped us serve more children in need and achieve our vision that children in DeKalb enter kindergarten ready to learn with a sound foundation for success. Early childhood education is vital to the development and success of students. Research shows that over 90% of a child's brain is formed in the first five years of life - making this the most critical window for quality learning experiences. Children who are unprepared for school tend to fall behind early and find it difficult to recover throughout their school career. According to the First Five Years Fund, "children who do not read well by third grade are four times more likely to drop out of high school."
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IRS990/Form990PartVIISectionAGrp/PersonNm0Dr Tyeichia Mason
IRS990/Form990PartVIISectionAGrp/PersonNm1Maryum Lewis Gibson
IRS990/Form990PartVIISectionAGrp/PersonNm2Amity Farrar JD
IRS990/Form990PartVIISectionAGrp/PersonNm3Cynthia Livingston
IRS990/Form990PartVIISectionAGrp/PersonNm4Jamee Nelson
IRS990/Form990PartVIISectionAGrp/PersonNm5Daira Shelton
IRS990/Form990PartVIISectionAGrp/PersonNm6Ed Baines
IRS990/Form990PartVIISectionAGrp/PersonNm7Janelle P Baranco
IRS990/Form990PartVIISectionAGrp/PersonNm8Viveka Bizzell-Palmer
IRS990/Form990PartVIISectionAGrp/PersonNm9Keith J Blair
IRS990/Form990PartVIISectionAGrp/PersonNm10Larry Dooley
IRS990/Form990PartVIISectionAGrp/PersonNm11Chris Keeney
IRS990/Form990PartVIISectionAGrp/PersonNm12Reginald O'Neill
IRS990/Form990PartVIISectionAGrp/PersonNm13Leighton O'Sullivan
IRS990/Form990PartVIISectionAGrp/PersonNm14Toyasha Vaughn
IRS990/Form990PartVIISectionAGrp/PersonNm15Virginia Baker
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Interim Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Past President/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
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IRS990/MissionDesc0TO PROVIDE HIGH-QUALITY EARLY EDUCATION THAT FOSTERS INTELLECTUAL, CREATIVE, SOCIAL, EMOTIONAL, & PHYSICAL DEVELOPMENT & TO MITIGATE SOCIOECONOMIC DISADVANTAGES THROUGH HIGH-QUALITY EDUCATION, FAMILY INVOLVEMENT & COMMUNITY ENGAGEMENT, ENSURING THAT ALL THE STUDENTS WE SERVE ARE READY FOR KINDERGARTEN.
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY-BASED: OUR PARENTS AS TEACHERS PROGRAM WORKS DIRECTLY IN THE HOME WITH FAMILIES TO PROVIDE EARLY CHILDHOOD EDUCATION AND FAMILY SUPPORT THAT INCREASES SCHOOL SUCCESS. THE GOALS OF THE PROGRAM ARE TO STRENGTHEN PARENTS' KNOWLEDGE, SKILLS, AND INVOLVEMENT SO THEY ARE AN EFFECTIVE FIRST TEACHER FOR THEIR CHILDREN AND TO STRENGTHEN KINDERGARTEN READINESS OF STUDENTS. THE SCOTTDALE PARENTS AS TEACHERS PROGRAM SERVES UP TO 150 CHILDREN AND PARENTS.
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