Civic Intelligence

First Environments Parents Organization

990 • Fiscal year 2018 • EIN 58-1696674

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

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

79th percentile

0.57x

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

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.06x

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

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Net Margin

50th percentile

1.7%

Higher net margin than 50% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

69th percentile

$113,994

Higher top officer pay than 69% of similar nonprofits.

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

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Asset Growth

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.4%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$301,810

Up $57,604 (+24%) from 2017

Net Assets

Up

$129,577

Up $50,067 (+63%) from 2017

Liabilities

Up

$172,233

Up $7,537 (+4.6%) from 2017

Revenue

Up

$2,861,890

Up $245,645 (+9.4%) from 2017

Expenses

Up

$2,811,823

Up $262,639 (+10%) from 2017

Net Income

Down

$50,067

Down $16,994 (-25%) from 2017

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

2018

Assets$301,810
Liabilities$172,233
Net Assets$129,577

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

2018

Revenue$2,861,890
Expenses$2,811,823
Net Income$50,067
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$2,870,060
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$195,489$183,259▼ $12,230
Accounts Receivable$11,785$104,103▲ $92,318
Cash and Non-Interest-Bearing Accounts$22,692$9,707▼ $12,985
Total Assets$244,206$301,810▲ $57,604
Other Assets Total$14,240$4,741▼ $9,499
Liabilities
Accounts Payable and Accrued Expenses$75,982$88,756▲ $12,774
Other Liabilities$88,714$83,477▼ $5,237
Total Liabilities$164,696$172,233▲ $7,537
Net Assets / Fund Balance
Unrestricted Net Assets$65,763$115,192▲ $49,429
Temporarily Rstr Net Assets$13,747$14,385▲ $638
Total Net Assets Fund Balance$79,510$129,577▲ $50,067
Total Liabilities and Net Assets / Fund Balance$244,206$301,810▲ $57,604
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth LakeExecutive DirectorFT$100,518$13,476$113,994

Board Members and Trustees

NameTitle
Erin HinesPresident
Sania Tong ArgaoVice President
Bill LefewFundraising
Kristin Lichti-kaiserSecretary
Anna SacksTreasurer/policy Coordinator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,859,974
Investment Income
$317
Other Revenue
$1,599
Change in Net Assets
$50,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,549,329
Other Expenses$262,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,806,130$232,852-$2,038,982
Other Employee Benefits$283,201$36,511-$319,712
Payroll Taxes$131,516$16,956-$148,472
Pension Plan Contributions$37,348$4,815-$42,163
All Other Expenses$33,565$2,529-$36,094
Other Expenses$23,983--$23,983
Fees for Services Accounting-$13,881-$13,881
Office Expenses$12,152$1,516-$13,668
Insurance$7,071--$7,071
Advertising-$1,892-$1,892
Travel$1,169--$1,169
Total Functional Expenses$2,500,871$310,952$0$2,811,823
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,769
Fundraising Direct Expenses$8,170
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$73,080
Credit Card$7,198
Flexible Spending Account$2,921
Other Withholding$278
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
2019-11-13
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
65
Volunteers
176

Preparer

Firm
Nelson & Company Pa
Address
PO BOX 52179, DURHAM, NC 27717
Preparer
Jennifer P Credle
Phone
9194908585
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0189
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01361
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01599
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04660
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04994
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04562
IRS990ScheduleA/OtherIncome509Grp/TotalAmt015815
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99860
IRS990ScheduleA/PublicSupportTotal509Amt015359530
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03379061
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03129789
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02946779
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02923143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02980758
IRS990ScheduleA/Total509Grp/TotalAmt015359530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03380977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03134687
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02952064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02923469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02985509
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015376706
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt073080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17198
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22921
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3278
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ENROLLMENT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FLEXIBLE SPENDING ACCOUNT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OTHER WITHHOLDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt083477
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt013747
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt014385
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0244206
IRS990/TotalAssetsEOYAmt0301810
IRS990/TotalAssetsGrp/BOYAmt0244206
IRS990/TotalAssetsGrp/EOYAmt0301810
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0310952
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02500871
IRS990/TotalFunctionalExpensesGrp/TotalAmt02811823
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0164696
IRS990/TotalLiabilitiesEOYAmt0172233
IRS990/TotalLiabilitiesGrp/BOYAmt0164696
IRS990/TotalLiabilitiesGrp/EOYAmt0172233
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt079510
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0129577
IRS990/TotalOtherCompensationAmt013476
IRS990/TotalProgramServiceExpensesAmt02500871
IRS990/TotalProgramServiceRevenueAmt02859974
IRS990/TotalReportableCompFromOrgAmt0100518
IRS990/TotalRevenueGrp/ExclusionAmt01916
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02859974
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02861890
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0176
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0244206
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0301810
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01169
IRS990/TravelGrp/TotalAmt01169
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt065763
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0115192
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.FIRSTENVIRONMENTS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH LAKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09195411361
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-13
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/IPDt02019-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm010:10:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561394660
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NELSON & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 52179
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DURHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027717
ReturnHeader/PreparerPersonGrp/PhoneNum09194908585
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER P CREDLE
ReturnHeader/ReturnTs02019-11-13T15:40:31-06:00
ReturnHeader/ReturnTypeCd0990

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
2018Detailed filing. Detailed filing data is available for this year.$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. 2018 filings • 501(c)3 • $1M-$5M nonprofits