Civic Intelligence

First Environments Parents Organization

990 • Fiscal year 2017 • EIN 58-1696674

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

109 Tw Alexander Drive Mdfe105Research Triangle Park, NC 27711

(919) 541-1361

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.67x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.06x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Net Margin

51st percentile

2.6%

Higher net margin than 51% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

65th percentile

$105,046

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Asset Growth

86th percentile

40%

Faster asset growth than 86% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

7.3%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$244,206

Up $70,273 (+40%) from 2016

Net Assets

Up

$79,510

Up $67,061 (+539%) from 2016

Liabilities

Up

$164,696

Up $3,212 (+2.0%) from 2016

Revenue

Up

$2,616,245

Up $179,117 (+7.3%) from 2016

Expenses

Up

$2,549,184

Up $34,096 (+1.4%) from 2016

Net Income

Up

$67,061

Up $145,021 (+186%) from 2016

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

2017

Assets$244,206
Liabilities$164,696
Net Assets$79,510

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

2017

Revenue$2,616,245
Expenses$2,549,184
Net Income$67,061
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$2,625,847
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
Savings and Temporary Cash Investments$141,655$195,489▲ $53,834
Cash and Non-Interest-Bearing Accounts$17,061$22,692▲ $5,631
Accounts Receivable$5,896$11,785▲ $5,889
Total Assets$173,933$244,206▲ $70,273
Other Assets Total$9,321$14,240▲ $4,919
Liabilities
Other Liabilities$82,775$88,714▲ $5,939
Accounts Payable and Accrued Expenses$78,709$75,982▼ $2,727
Total Liabilities$161,484$164,696▲ $3,212
Net Assets / Fund Balance
Unrestricted Net Assets$-2,116$65,763▲ $67,879
Temporarily Rstr Net Assets$14,565$13,747▼ $818
Total Net Assets Fund Balance$12,449$79,510▲ $67,061
Total Liabilities and Net Assets / Fund Balance$173,933$244,206▲ $70,273

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,788--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth LakeExecutive DirectorFT$91,814$13,232$105,046

Board Members and Trustees

NameTitle
Erin HinesPresident
Sania W Tong ArgaoFundraising
Cheryl ThompsonParent Group Coordinator
Bob ThompsonSecretary
Anna SacksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,611,347
Investment Income
$238
Other Revenue
$4,660
Change in Net Assets
$67,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,340,748
Other Expenses$208,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,685,537$217,304-$1,902,841
Other Employee Benefits$230,305$29,692-$259,997
Payroll Taxes$123,913$15,975-$139,888
Pension Plan Contributions$33,680$4,342-$38,022
All Other Expenses$31,596$1,827-$33,423
Other Expenses$19,330--$19,330
Fees for Services Accounting-$14,267-$14,267
Insurance$8,989--$8,989
Office Expenses$6,439$830-$7,269
Travel$1,452--$1,452
Advertising-$631-$631
Total Functional Expenses$2,264,316$284,868$0$2,549,184
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,262
Fundraising Direct Expenses$9,602
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
Enrollment Deposits$75,105
Credit Card$9,008
Flexible Spending Account$1,846
Other Withholding$1,716
Retirement Withholding$1,039
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 11B

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

Filer Name
First Environments Early Learning Center
EIN
58-1696674
Phone
9195411361
Address
109 TW ALEXANDER DRIVE MDFE105, RESEARCH TRIANGLE PARK, NC 27711

Signing Officer

Name
Elizabeth Lake
Title
Executive Director
Phone
9195411361
Signed
2018-11-12
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
62
Volunteers
170

Preparer

Firm
Nelson & Company Pa
Address
PO BOX 52179, DURHAM, NC 27717
Preparer
Jennifer P Credle
Phone
9194908585
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0189
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01097
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04660
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04994
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt04562
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05943
IRS990ScheduleA/OtherIncome509Grp/TotalAmt020159
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99860
IRS990ScheduleA/PublicSupportPY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt014970296
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03129789
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02946779
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02923143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02980758
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02989827
IRS990ScheduleA/Total509Grp/TotalAmt014970296
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03134687
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02952064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02923469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02985509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02995823
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt014991552
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt012142
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1-690
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22788
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SALES TAX RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1EMERGENCY FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2PREPAID EXPENSE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt075105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19008
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31039
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41716
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ENROLLMENT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FLEXIBLE SPENDING ACCOUNT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RETIREMENT WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4OTHER WITHHOLDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014240
IRS990ScheduleD/TotalLiabilityAmt088714
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 11B
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/TemporarilyRstrNetAssetsGrp/BOYAmt014565
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt013747
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0173933
IRS990/TotalAssetsEOYAmt0244206
IRS990/TotalAssetsGrp/BOYAmt0173933
IRS990/TotalAssetsGrp/EOYAmt0244206
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt062
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0284868
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02264316
IRS990/TotalFunctionalExpensesGrp/TotalAmt02549184
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0161484
IRS990/TotalLiabilitiesEOYAmt0164696
IRS990/TotalLiabilitiesGrp/BOYAmt0161484
IRS990/TotalLiabilitiesGrp/EOYAmt0164696
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt079510
IRS990/TotalOtherCompensationAmt013232
IRS990/TotalProgramServiceExpensesAmt02264316
IRS990/TotalProgramServiceRevenueAmt02611347
IRS990/TotalReportableCompFromOrgAmt091814
IRS990/TotalRevenueGrp/ExclusionAmt04898
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02611347
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02616245
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0170
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0173933
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0244206
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01452
IRS990/TravelGrp/TotalAmt01452
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-2116
IRS990/UnrestrictedNetAssetsGrp/EOYAmt065763
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0109 TW ALEXANDER DR
IRS990/USAddress/CityNm0RESEARCH TRIANGLE PARK
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027711
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.NIEHS.NIH.GOV/DAYCARE/HOME.HTM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH LAKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09195411361
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST ENVIRONMENTS EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0581696674
ReturnHeader/Filer/PhoneNum09195411361
ReturnHeader/Filer/USAddress/AddressLine1Txt0109 TW ALEXANDER DRIVE MDFE105
ReturnHeader/Filer/USAddress/CityNm0RESEARCH TRIANGLE PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027711
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId028E05494829C3185DA1623E61B5039A19F1D630D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.143.223.178
ReturnHeader/FilingSecurityInformation/IPDt02018-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm014:26:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561394660
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NELSON & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 52179

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
2017Detailed filing. Detailed filing data is available for this year.$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. 2017 filings • 501(c)3 • $1M-$5M nonprofits