Civic Intelligence

First Environments Parents Organization

990 • Fiscal year 2013 • EIN 58-1696674

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 03, 2014

109 Tw Alexander Drive Mdfe105Durham, NC 27711

(919) 541-1361

Siviq Scores

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

Liabilities / Assets

79th percentile

0.65x

Higher debt load relative to assets than 79% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

24th percentile

0.04x

Higher debt load relative to revenue than 24% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Net Margin

44th percentile

0.5%

Higher net margin than 44% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

51st percentile

$79,204

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Asset Growth

55th percentile

3.5%

Faster asset growth than 55% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

98th percentile

189%

Faster revenue growth than 98% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$147,183

Up $3,612 (+2.5%) from 2011

Net Assets

Up

$52,012

Up $7,700 (+17%) from 2011

Liabilities

Down

$95,171

Down $4,088 (-4.1%) from 2011

Revenue

$2,603,758

No earlier filing loaded for comparison.

Expenses

Up

$2,590,787

Up $84,959 (+3.4%) from 2011

Net Income

$12,971

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $118,569Liabilities 2010: $81,950Net Assets 2010: $36,6192010Assets 2011: $143,571Liabilities 2011: $99,259Net Assets 2011: $44,3122011Assets 2013: $147,183Liabilities 2013: $95,171Net Assets 2013: $52,0122013Assets 2014: $207,355Liabilities 2014: $137,954Net Assets 2014: $69,4012014Assets 2015: $226,280Liabilities 2015: $135,871Net Assets 2015: $90,4092015Assets 2016: $173,933Liabilities 2016: $161,484Net Assets 2016: $12,4492016Assets 2017: $244,206Liabilities 2017: $164,696Net Assets 2017: $79,5102017Assets 2018: $301,810Liabilities 2018: $172,233Net Assets 2018: $129,5772018Assets 2019: $299,142Liabilities 2019: $189,918Net Assets 2019: $109,2242019Assets 2020: $492,489Liabilities 2020: $150,743Net Assets 2020: $341,7462020Assets 2021: $1,135,724Liabilities 2021: $73,112Net Assets 2021: $1,062,6122021Assets 2022: $1,306,891Liabilities 2022: $76,195Net Assets 2022: $1,230,6962022Assets 2024: $1,297,818Liabilities 2024: $69,028Net Assets 2024: $1,228,7902024

Highlighted filing

2013

Assets$147,183
Liabilities$95,171
Net Assets$52,012

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,395,2592010Expenses 2011: $2,505,8282011Revenue 2013: $2,603,758Expenses 2013: $2,590,787Net Income 2013: $12,9712013Revenue 2014: $2,471,064Expenses 2014: $2,351,390Net Income 2014: $119,6742014Revenue 2015: $2,411,727Expenses 2015: $2,424,889Net Income 2015: -$13,1622015Revenue 2016: $2,437,128Expenses 2016: $2,515,088Net Income 2016: -$77,9602016Revenue 2017: $2,616,245Expenses 2017: $2,549,184Net Income 2017: $67,0612017Revenue 2018: $2,861,890Expenses 2018: $2,811,823Net Income 2018: $50,0672018Revenue 2019: $2,862,306Expenses 2019: $2,882,659Net Income 2019: -$20,3532019Revenue 2020: $2,616,602Expenses 2020: $2,349,890Net Income 2020: $266,7122020Revenue 2021: $2,942,498Expenses 2021: $2,226,513Net Income 2021: $715,9852021Revenue 2022: $2,712,562Expenses 2022: $2,544,478Net Income 2022: $168,0842022Revenue 2024: $3,321,255Expenses 2024: $3,337,396Net Income 2024: -$16,1412024

Highlighted filing

2013

Revenue$2,603,758
Expenses$2,590,787
Net Income$12,971
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 3, 2014
Return Version
2013v3.0
Gross Receipts
$2,618,182
Mission and Program Overview

Mission

The mission is to provide a nurturing, stimulating, home-like and safe environment for child development. To provide quality programming, first environments is committed to recruiting and retaining professional teachers who are dedicated to the hearts and development of young children.

The mission is to provide a nurturing, stimulating, home-like and safe environment for child development. To provide quality programming,first environments is committed to recruiting and retaining professional teachers who are dedicated to the hearts and development of young children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$88,556$85,437▼ $3,119
Savings and Temporary Cash Investments$42,392$36,746▼ $5,646
Prepaid Expenses and Deferred Charges$274$25,000▲ $24,726
Accounts Receivable$10,960$0▼ $10,960
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$142,182$147,183▲ $5,001
Liabilities
Other Liabilities$95,926$88,252▼ $7,674
Mortgage Notes Payable Secured by Investment Property$5,025$5,440▲ $415
Accounts Payable and Accrued Expenses$2,190$1,479▼ $711
Total Liabilities$103,141$95,171▼ $7,970
Net Assets / Fund Balance
Unrestricted Net Assets$39,041$52,012▲ $12,971
Total Net Assets Fund Balance$39,041$52,012▲ $12,971
Total Liabilities and Net Assets / Fund Balance$142,182$147,183▲ $5,001

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$66,156$66,156
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth LakeExecutive DirectorFT$72,808$6,396$79,204

Board Members and Trustees

NameTitle
Liz NaessPresident
Sania W Tong ArgaoCommunications
Un Kong HoMarketing & Community Relations
Leah GoldsmithParent Group Coordinator
Erin HinesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$10,189
Program Service Revenue
$2,585,638
Investment Income
$53
Other Revenue
$7,878
All Other Contributions
$10,189
Change in Net Assets
$12,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,428,428
Other Expenses$162,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,934,228--$1,934,228
Other Employee Benefits$306,134--$306,134
Payroll Taxes$149,515--$149,515
Pension Plan Contributions$38,551--$38,551
Fees for Services Accounting-$25,048-$25,048
Other Expenses$19,428--$19,428
All Other Expenses$11,353$1,639-$12,992
Office Expenses-$10,674-$10,674
Insurance$2,037--$2,037
Travel$1,377--$1,377
Total Functional Expenses$2,553,426$37,361$0$2,590,787
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,359
Fundraising Direct Expenses$14,424
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$16,359$16,359$14,424$1,935
Total Events$16,359$16,359$14,424$1,935
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Enrollment Deposits$78,225
Credit Card$8,138
Flexible Spending Account$1,889
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The board does not have committees.

Form 990, Part VI, Section B, Line 11

Form 990 will be reviewed by the executive director prior to filing with the irs. The board will not review prior to filing.

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

The executive director's salary is determined by the board who looks at comparable data and job performance.

Form 990, Part VI, Section C, Line 18

Form 990 is available upon request.

Form 990, Part VI, Section C, Line 19

The conflict of interest policy, governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
58-1696674
Phone
9195411361

Signing Officer

Name
Elizabeth Lake
Title
Executive Director
Phone
9195411361
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Lake
Formed
1986
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
5
Employees
67
Volunteers
153

Preparer

Preparer
Jennifer Credle
Phone
9194908585
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011083978
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt041
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0214
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05943
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0750
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt07288
IRS990ScheduleA/OtherIncome509Grp/TotalAmt013981
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt013068734
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02989827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01294051
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03075362
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02907403
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02802091
IRS990ScheduleA/Total509Grp/TotalAmt013068734
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02995823
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01294828
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03075442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02907444
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02809392
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013082929
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066156
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt066156
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt078225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18138
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21889
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ENROLLMENT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FLEXIBLE SPENDING ACCOUNT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt088252
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014424
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016359
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016359
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016359
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016359
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SCHOOL PICT, TREE/PLANT SALES, ETC.
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01935
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014424
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014424
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS. THE BOARD WILL NOT REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE BOARD WHO LOOKS AT COMPARABLE DATA AND JOB PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0142182
IRS990/TotalAssetsEOYAmt0147183
IRS990/TotalAssetsGrp/BOYAmt0142182
IRS990/TotalAssetsGrp/EOYAmt0147183
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010189
IRS990/TotalEmployeeCnt067
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037361
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02553426
IRS990/TotalFunctionalExpensesGrp/TotalAmt02590787
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0103141
IRS990/TotalLiabilitiesEOYAmt095171
IRS990/TotalLiabilitiesGrp/BOYAmt0103141
IRS990/TotalLiabilitiesGrp/EOYAmt095171
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt039041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052012
IRS990/TotalOtherCompensationAmt06396
IRS990/TotalProgramServiceExpensesAmt02553426
IRS990/TotalProgramServiceRevenueAmt02585638
IRS990/TotalReportableCompFromOrgAmt072808
IRS990/TotalRevenueGrp/ExclusionAmt01988
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02591581
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02603758
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0153
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0142182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0147183
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01377
IRS990/TravelGrp/TotalAmt01377
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt039041
IRS990/UnrestrictedNetAssetsGrp/EOYAmt052012
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10109 TW ALEXANDER DR
IRS990/USAddress/City0RESEARCH TRIANGLE PARK
IRS990/USAddress/State0NC
IRS990/USAddress/ZIPCode027711
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.NIEHS.NIH.GOV/DAYCARE/HOME.HTM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH LAKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09195411361
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10FIRST ENVIRONMENTS PARENTS ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0581696674
ReturnHeader/Filer/PhoneNum09195411361
ReturnHeader/Filer/USAddress/AddressLine10109 TW ALEXANDER DRIVE MDFE105
ReturnHeader/Filer/USAddress/City0RESEARCH TRIANGLE PARK
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode027711
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561394660
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10NELSON & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 52179
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DURHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode027717

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.07$1.23$3.32$3.34$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.08$1.23$2.71$2.54$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.07$1.06$2.94$2.23$0.72
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.15$0.34$2.62$2.35$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.19$0.11$2.86$2.88$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.17$0.13$2.86$2.81$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.16$0.08$2.62$2.55$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.16$0.01$2.44$2.52$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.14$0.09$2.41$2.42$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.14$0.07$2.47$2.35$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.15$0.10$0.05$2.60$2.59$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.10$0.04$2.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.08$0.04$2.40
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits