Civic Intelligence

First Step Learning Center Inc

990EZ • Fiscal year 2012 • EIN 58-2270013

Jan 01, 2012 to Dec 31, 2012 • Filed on Nov 12, 2013

Organization ProfileN/A
PO Box 225231203-2252
Siviq Scores

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

Liabilities / Assets

99th percentile

10.22x

Higher debt load relative to assets than 99% of similar nonprofits.

2012 filings • 501(c)3 • <$500k nonprofits • Source year 2012

Liabilities / Revenue

88th percentile

0.27x

Higher debt load relative to revenue than 88% of similar nonprofits.

2012 filings • 501(c)3 • <$500k nonprofits • Source year 2012

Net Margin

53rd percentile

4.0%

Higher net margin than 53% of similar nonprofits.

2012 filings • 501(c)3 • <$500k nonprofits • Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

99th percentile

1481%

Faster asset growth than 99% of similar nonprofits.

2012 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2012

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$5,027

Up $4,709 (+1481%) from 2011

Net Assets

Up

-$46,372

Up $7,660 (+14%) from 2011

Liabilities

Down

$51,399

Down $2,951 (-5.4%) from 2011

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin53rd percentile

Revenue

$191,216

No earlier filing loaded for comparison.

Expenses

Down

$183,558

Down $17,666 (-8.8%) from 2011

Net Income

$7,658

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$100K$50K$0-$50K-$100KAssets 2010: $1,988Liabilities 2010: $37,233Net Assets 2010: -$35,2452010Assets 2011: $318Liabilities 2011: $54,350Net Assets 2011: -$54,0322011Assets 2012: $5,027Liabilities 2012: $51,399Net Assets 2012: -$46,3722012Assets 2013: $23,793Liabilities 2013: $53,374Net Assets 2013: -$29,5812013Assets 2014: $23,292Liabilities 2014: $62,044Net Assets 2014: -$38,7522014Assets 2015: $33,992Liabilities 2015: $62,622Net Assets 2015: -$28,6302015

Highlighted filing

2012

Assets$5,027
Liabilities$51,399
Net Assets-$46,372
Open 2012 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KExpenses 2010: $239,5322010Expenses 2011: $201,2242011Revenue 2012: $191,216Expenses 2012: $183,558Net Income 2012: $7,6582012Revenue 2013: $248,776Expenses 2013: $231,986Net Income 2013: $16,7902013Revenue 2014: $201,013Expenses 2014: $210,186Net Income 2014: -$9,1732014Revenue 2015: $209,460Expenses 2015: $199,341Net Income 2015: $10,1192015

Highlighted filing

2012

Revenue$191,216
Expenses$183,558
Net Income$7,658
Open 2012 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2012 to Dec 31, 2012
Signed
Nov 12, 2013
Return Version
2012v2.3
Mission and Program Overview

Mission

To provide quality daycare for lower income working families.first step promotes a safe developmentally appropriate environment for pre school and school children. First step also provides a stimulating early care and educational experience while promoting each child's social, emotional, physical and cognitive development.

Filing and Contact Details

Filer

EIN
58-2270013
Raw XML Appendix150 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.

Path#Value
CompensationExplanation/Compensation/PersonName0ANGELA EDMONDS
CompensationExplanation/Compensation/PersonName1JACQUELYN MCLAUGHLIN
CompensationExplanation/Compensation/PersonName2SHELTON BROWN
IRS990EZ/ActivitiesNotPreviouslyRpt0false
IRS990EZ/CashSavingsAndInvestments/BOY0123
IRS990EZ/CashSavingsAndInvestments/EOY03975
IRS990EZ/DidOrgFileForm1120POLThisYear0false
IRS990EZ/DoesOrgHaveHospital0false
IRS990EZ/EngagedInExcessBenefitTrans0false
IRS990EZ/EngageInLobbyingActivities0false
IRS990EZ/EngagePoliticalCmpgnActivities0false
IRS990EZ/ExcessOrDeficitForYear07658
IRS990EZ/FeesAndOthPymtToIndContractors06529
IRS990EZ/FiledScheduleA0true
IRS990EZ/ForeignFinancialAccount0false
IRS990EZ/ForeignOffice0false
IRS990EZ/GrossReceipts0191216
IRS990EZ/InfoInScheduleOPartI0X
IRS990EZ/InfoInScheduleOPartII0X
IRS990EZ/LoansToFromOfficers0301
IRS990EZ/MadeChangesToOrgnzngEtcDoc0false
IRS990EZ/MadeLoansToFromOfficers0true
IRS990EZ/MaintainAnyDonorAdvisedFunds0false
IRS990EZ/MethodOfAccountingCash0X
IRS990EZ/NetAssetsOrFundBalances/BOY0-54032
IRS990EZ/NetAssetsOrFundBalancesBOY0-54032
IRS990EZ/NetAssetsOrFundBalances/EOY0-46372
IRS990EZ/NetAssetsOrFundBalancesEOY0-46372
IRS990EZ/OccupancyRentUtilitiesAndMaint020564
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition065.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition11.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition21.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation014327
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation10
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation20
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName0ANGELA EDMONDS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName1JACQUELYN MCLAUGHLIN
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName2SHELTON BROWN
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title2TRUSTEE
IRS990EZ/OperatingSchool0false
IRS990EZ/Organization501c30X
IRS990EZ/OrganizationDissolvedEtc0false
IRS990EZ/OrganizationHadUBI0false
IRS990EZ/OtherAssetsTotal/BOY0195
IRS990EZ/OtherAssetsTotal/EOY01052
IRS990EZ/OtherChangesInNetAssets02
IRS990EZ/OtherExpensesTotal031914
IRS990EZ/PartVIAHghstPaidCntrctProfSer0NONE
IRS990EZ/PartVIOfCompOfHighestPaidEmpl0NONE
IRS990EZ/PrimaryExemptPurpose0TO PROVIDE QUALITY DAYCARE FOR LOWER INCOME WORKING FAMILIES.
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom0PROVIDED QUALITY DAYCARE AND INSTRUCTION FOR APPROXIMATELY 85 CHILDREN OF LOW TO MODERATE INCOME FAMILIES.
IRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpenses0161427
IRS990EZ/ProgramServiceRevenue0191216
IRS990EZ/ProhibitedTaxShelterTrans0false
IRS990EZ/RelatedOrgControlledEntity0false
IRS990EZ/SalariesOtherCompEmplBenefits0124551
IRS990EZ/ScheduleBNotRequired0X
IRS990EZ/SubjectToProxyTax0false
IRS990EZ/SumOfTotalLiabilities/BOY054350
IRS990EZ/SumOfTotalLiabilities/EOY051399
IRS990EZ/TanningServicesProvided0false
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine10PO BOX 2525
IRS990EZ/TheBooksAreInCareOf/AddressUS/City0MACON
IRS990EZ/TheBooksAreInCareOf/AddressUS/State0GA
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode031203
IRS990EZ/TheBooksAreInCareOf/NamePerson0ANGELA EDMONDS
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber04787421900
IRS990EZ/TotalAssets/BOY0318
IRS990EZ/TotalAssets/EOY05027
IRS990EZ/TotalExpenses0183558
IRS990EZ/TotalProgramServiceExpenses0161427
IRS990EZ/TotalRevenue0191216
IRS990EZ/TransactionWithControlEntity0false
IRS990EZ/TrnsfrsExemptNonCharRelatedOrg0false
IRS990EZ/WebSite0N/A
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYear0191216
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus1Year0182439
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus2Years0236691
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus3Years0254761
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus4Years0334275
IRS990ScheduleA/GrossReceiptsFromAdmissions/Total01199382
IRS990ScheduleA/InvestmentIncomePercentage00.00000
IRS990ScheduleA/PriorYearSupportPercentage01.00000
IRS990ScheduleA/PubliclySupportedOrg509a20X
IRS990ScheduleA/PublicSupportPercentage50901.00000
IRS990ScheduleA/PublicSupportTotal50901199382
IRS990ScheduleA/ThirtyThreePercntTestsCY5090X
IRS990ScheduleA/Total509/CurrentTaxYear0191216
IRS990ScheduleA/Total509/CurrentTaxYearMinus1Year0182439
IRS990ScheduleA/Total509/CurrentTaxYearMinus2Years0236691
IRS990ScheduleA/Total509/CurrentTaxYearMinus3Years0254761
IRS990ScheduleA/Total509/CurrentTaxYearMinus4Years0334275
IRS990ScheduleA/Total509/Total01199382
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYear0191216
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus1Year0182439
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus2Years0236691
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus3Years0254761
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years0334275
IRS990ScheduleA/TotalSupportTotal/Total01199382
IRS990ScheduleL/LoanTable/ApprovedByBoard0false
IRS990ScheduleL/LoanTable/BalanceDue0301
IRS990ScheduleL/LoanTable/Default0false
IRS990ScheduleL/LoanTable/LoanToOrganization0X
IRS990ScheduleL/LoanTable/NamePerson0ANGELA EDMONDS
IRS990ScheduleL/LoanTable/OriginalPrincipalAmount0301
IRS990ScheduleL/LoanTable/PurposeOfLoan0PAYROLL
IRS990ScheduleL/LoanTable/WrittenAgreement0false
IRS990ScheduleL/TotalBalanceDue0301
IRS990ScheduleO/GeneralExplanation/Explanation0EXPENSES OFFICE & SUPPLIES EXPENSE 1,083 NON-OFFICE SUPPLIES 401 TELEPHONE 3,586 REPAIRS & MAINTENANCE 874 LICENSES, FEES, PERMITS 150 BANK SERVICE CHARGES 1,019 CONTRIBUTIONS 25 DUES & SUBSCRIPTIONS 100 MEALS & ENTERTAINMENT 378 CONTRACTED LABOR 400 CONSUMABLE SUPPLIES 17,646 DAY CARE SUPPLIES 1,155 AUTO EXPENSE 3,224 STORAGE 1,490 TRAINING/CHILDCARE CLASSE 250 NON-INVESTMENT DEPRECIATION 133 TOTAL 31,914
IRS990ScheduleO/GeneralExplanation/Explanation1ROUNDING 2 ROUNDING 0
IRS990ScheduleO/GeneralExplanation/Explanation2SOFTWARE 95,139 96,129 LESS ACCUMULATED DEPRECIATION 94,944 95,077 EQUIPMENT 0 0 FURNITURE & FIXTURES 0 0 LEASEHOLD IMPROVEMENTS 0 0 VEHICLES 0 0 ACCUM DEPR: EQUIPMENT 0 0 ACCUM DEPR: FURN & FIXTURES 0 0 ACCUM DEPR: LEASEHOLD IMP. 0 0 ACCUM DEPR: VEHICLES 0 0 ACCUM DEPR - SOFTWARE 0 0 TOTAL 195 1,052
IRS990ScheduleO/GeneralExplanation/Explanation3N\P - BEULAHLAND BIBLE CHURCH 0 0 FEDERAL TAXES 0 0 STATE W/H TAXES 0 0 GARNISHMENT PAYABLE 0 0 N/P - RIVOLI BANK 0 0 N/P - E. SMITH 0 0 DUE TO STATE BANK 517 1,289 FICA PAYABLE 61,165 68,354 SUTA PAYABLE 1 2 RETIREMENT PAYABLE 3,750 3,750 GARNISHMENT W/H PAYABLE 168 168 FEDERAL W/H PAYABLE 20,275 22,700 LESS: DEPOSITORY RECEIPTS -42,658 -52,443 REFUND PAYABLE 943 943 BANKRUPTCY PAYABLE 6,565 5,670 STATE W/H PAYABLE 23 23 LOAN FROM OFFICER 0 0 N/P - ANTHONY HANEY 3,300 0 N/P - PROCARE SOFTWARE 0 642 LOANS FROM OFFICERS 301 301
IRS990ScheduleO/GeneralExplanation/Identifier0OTHER EXPENSES
IRS990ScheduleO/GeneralExplanation/Identifier1OTHER CHANGES IN NET ASSETS OR FUND BALANCES
IRS990ScheduleO/GeneralExplanation/Identifier2OTHER ASSETS
IRS990ScheduleO/GeneralExplanation/Identifier3OTHER LIABILITIES
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/Filer/EIN0582270013
ReturnHeader/Filer/Name/BusinessNameLine10FIRST STEP LEARNING CENTER INC
ReturnHeader/Filer/NameControl0FIRS
ReturnHeader/Filer/Phone04787847075
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 2252
ReturnHeader/Filer/USAddress/City0MACON
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode0312032252
ReturnHeader/Officer/AuthorizeThirdParty0true
ReturnHeader/Officer/DateSigned02013-11-12
ReturnHeader/Officer/Name0ANGELA D EDMONDS
ReturnHeader/Officer/Phone04787847075
ReturnHeader/Officer/Title0DIRECTOR
ReturnHeader/Preparer/DatePrepared02013-11-11
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10RICHARDSON FINANCIAL INC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine101051 PIO NONO SUITE B
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0MACON
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0GA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode031204
ReturnHeader/Preparer/Name0RUDELL RICHARDSON CPA
ReturnHeader/Preparer/Phone04787421900
ReturnHeader/Preparer/SelfEmployed0X
ReturnHeader/ReturnType0990EZ
ReturnHeader/TaxPeriodBeginDate02012-01-01
ReturnHeader/TaxPeriodEndDate02012-12-31
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02013-11-15T16:24:52-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2012 • Form 990EZFacts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,027
Liabilities
$51,399
Net assets
-$46,372
Revenue
$191,216
Expenses
$183,558
Net income
$7,658
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.63$0.29$2.09$1.99$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.62$0.39$2.01$2.10$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.53$0.30$2.49$2.32$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.51$0.46$1.91$1.84$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.54$0.54$2.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.37$0.35$2.40