Civic Intelligence

Early Learning Coalition of Brevard

EIN 59-3651961 • 501(c)3 • Rockledge, FL

Profile

To provide leadership and support for scholl readiness and voluntary pre- kindergarten programs so that children have the opportunity to benefit from the highest quality early learning environments.

PO Box 560692Rockledge, FL 32956

elcbrevard.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.83x

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

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.11x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

31st percentile

-1.1%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

34th percentile

$201,867

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

7th percentile

-13%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-14%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Down

$5,569,309

Down $835,754 (-13%) from 2024

Liabilities

Down

$4,632,897

Down $357,735 (-7.2%) from 2024

Net Assets

Down

$936,412

Down $478,019 (-34%) from 2024

Revenue

Down

$42,930,764

Down $7,193,871 (-14%) from 2024

Expenses

Down

$43,408,783

Down $5,629,313 (-11%) from 2024

Net Income

Down

-$478,019

Down $1,564,558 (-144%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $2,550,392Liabilities 2011: $2,270,889Net Assets 2011: $279,5032011Assets 2012: $2,717,379Liabilities 2012: $2,402,963Net Assets 2012: $314,4162012Assets 2013: $2,380,662Liabilities 2013: $2,026,158Net Assets 2013: $354,5042013Assets 2014: $2,532,460Liabilities 2014: $2,179,284Net Assets 2014: $353,1762014Assets 2015: $2,918,389Liabilities 2015: $2,565,153Net Assets 2015: $353,2362015Assets 2016: $2,561,436Liabilities 2016: $2,192,203Net Assets 2016: $369,2332016Assets 2017: $2,870,168Liabilities 2017: $2,464,890Net Assets 2017: $405,2782017Assets 2018: $2,854,058Liabilities 2018: $2,400,874Net Assets 2018: $453,1842018Assets 2019: $4,163,634Liabilities 2019: $3,685,612Net Assets 2019: $478,0222019Assets 2020: $5,929,598Liabilities 2020: $5,292,323Net Assets 2020: $637,2752020Assets 2021: $6,417,536Liabilities 2021: $5,816,821Net Assets 2021: $600,7152021Assets 2022: $7,426,755Liabilities 2022: $7,198,939Net Assets 2022: $227,8162022Assets 2023: $9,701,447Liabilities 2023: $9,373,555Net Assets 2023: $327,8922023Assets 2024: $6,405,063Liabilities 2024: $4,990,632Net Assets 2024: $1,414,4312024Assets 2025: $5,569,309Liabilities 2025: $4,632,897Net Assets 2025: $936,4122025

Highlighted filing

2025

Assets$5,569,309
Liabilities$4,632,897
Net Assets$936,412

Operations Trend

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

$80M$60M$40M$20M$0-$20MExpenses 2011: $31,970,1822011Expenses 2012: $29,037,2152012Revenue 2013: $27,295,362Expenses 2013: $27,255,274Net Income 2013: $40,0882013Revenue 2014: $27,450,377Expenses 2014: $27,451,705Net Income 2014: -$1,3282014Revenue 2015: $29,552,568Expenses 2015: $29,552,508Net Income 2015: $602015Revenue 2016: $28,490,870Expenses 2016: $28,474,873Net Income 2016: $15,9972016Revenue 2017: $31,371,264Expenses 2017: $31,335,296Net Income 2017: $35,9682017Revenue 2018: $29,122,891Expenses 2018: $29,074,985Net Income 2018: $47,9062018Revenue 2019: $32,398,602Expenses 2019: $32,373,764Net Income 2019: $24,8382019Revenue 2020: $36,566,783Expenses 2020: $36,407,529Net Income 2020: $159,2542020Revenue 2021: $37,702,328Expenses 2021: $37,738,888Net Income 2021: -$36,5602021Revenue 2022: $43,288,946Expenses 2022: $43,361,845Net Income 2022: -$72,8992022Revenue 2023: $77,517,407Expenses 2023: $77,417,331Net Income 2023: $100,0762023Revenue 2024: $50,124,635Expenses 2024: $49,038,096Net Income 2024: $1,086,5392024Revenue 2025: $42,930,764Expenses 2025: $43,408,783Net Income 2025: -$478,0192025

Highlighted filing

2025

Revenue$42,930,764
Expenses$43,408,783
Net Income-$478,019

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.57$4.63$0.94$42.9$43.4$0.48
2024Detailed filing. Detailed filing data is available for this year.$6.41$4.99$1.41$50.1$49.0$1.09
2023Detailed filing. Detailed filing data is available for this year.$9.70$9.37$0.33$77.5$77.4$0.10
2022Detailed filing. Detailed filing data is available for this year.$7.43$7.20$0.23$43.3$43.4$0.07
2021Detailed filing. Detailed filing data is available for this year.$6.42$5.82$0.60$37.7$37.7$0.04
2020Detailed filing. Detailed filing data is available for this year.$5.93$5.29$0.64$36.6$36.4$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.16$3.69$0.48$32.4$32.4$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.85$2.40$0.45$29.1$29.1$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.87$2.46$0.41$31.4$31.3$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.56$2.19$0.37$28.5$28.5$0.02
2015Summary only. Only limited summary data is available for this year.$2.92$2.57$0.35$29.6$29.6$0.00
2014Summary only. Only limited summary data is available for this year.$2.53$2.18$0.35$27.5$27.5$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$2.03$0.35$27.3$27.3$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$2.40$0.31$29.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$2.27$0.28$32.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 23, 2026
Return Version
2024v5.0
Gross Receipts
$42,930,764
Mission and Program Overview

Mission

To provide leadership and support for scholl readiness and voluntary pre- kindergarten programs so that children have the opportunity to benefit from the highest quality early learning environments.

To provide leadership and support for school readiness and voluntary pre- kindergarten programs so that children have the opportunity to benefit from the highest quality early learning environments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$854,040$3,083,943▲ $2,229,903
Intangible Assets$1,186,896$784,008▼ $402,888
Cash and Non-Interest-Bearing Accounts$3,018,352$523,536▼ $2,494,816
Prepaid Expenses and Deferred Charges$213,265$212,921▼ $344
Land, Buildings, and Equipment, Net$49,601$29,463▼ $20,138
Accounts Receivable$29,781$28,529▼ $1,252
Total Assets$6,405,063$5,569,309▼ $835,754
Other Assets Total$1,053,128$906,909▼ $146,219
Liabilities
Accounts Payable and Accrued Expenses$3,920,381$3,696,637▼ $223,744
Other Liabilities$1,068,842$936,260▼ $132,582
Deferred Revenue$1,409--
Total Liabilities$4,990,632$4,632,897▼ $357,735
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,147,431$750,412▼ $397,019
Net Assets With Donor Restrictions$267,000$186,000▼ $81,000
Total Net Assets Fund Balance$1,414,431$936,412▼ $478,019
Total Liabilities and Net Assets / Fund Balance$6,405,063$5,569,309▼ $835,754

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,463$224,404$253,867
Other Assets Org$906,909--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura GambinoCEOFT$173,169$28,698$201,867
Amaris RosarioCFOFT$141,041$11,288$152,329

Board Members and Trustees

NameTitle
Alan BergmanBoard Chair
Caitlin RiceVice Chair
Andrea McdonoughDirector
Avida RosaDirector
Bill DrexlerDirector
Caroline Joseph-paulDirector
Dee HelbigDirector
James BoxDirector
Linda GrahamDirector
Michael CadoreDirector
Phil ScarpelliDirector
Robin BuckmasterDirector
Shelli BuckleyDirector
Traci KlinkbeilDirector
Vince DonatoDirector
Michael BlakeSecretary
Terri BarlowTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Brevard County School Board VpkChildcarePO BOX 560692, Rockledge, FL 32956$2,627,209
Division Of Early LearningChildcare2671 EAU GALLIE BLVD, Melbourne, FL 32935$1,162,802
United Healthcare INCChildcare9700 HEALTH CARE LN, Hopkins, MN 55343$285,303
The Children's Forum INCChildcare1211 GOVERNORS SQUARE BLVD STE 200, Tallahassee, FL 32301$257,160
Dtr Development LLCChildcare2090 W EAU GALLIE BLVD STE A, Melbourne, FL 32935$204,774
Revenue and Support

Revenue Composition

Contributions and Grants
$42,930,755
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$72,098
Change in Net Assets
$-478,019

Audited Revenue Reconciliation

Revenue per Audited Statements
$42,930,764
Revenue Not Reported on Form 990
$9,460
Total Revenue per Audited Statements
$42,940,224
Total Revenue per Form 990
$42,930,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,277,714
Salaries, Compensation, and Employee Benefits$3,131,069
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,450,337$682,078-$2,132,415
Depreciation Depletion$423,025--$423,025
Other Employee Benefits$221,586$97,168-$318,754
Current Officers, Directors, Trustees, and Key Employees$314,210--$314,210
Occupancy$5,963$290,784-$296,747
Fees for Services Other$242,880$10,995-$253,875
Payroll Taxes$134,311$52,243-$186,554
Pension Plan Contributions$124,483$54,653-$179,136
Information Technology$67,000$38,694-$105,694
All Other Expenses$64,606$32,165-$96,771
Other Expenses$29,638$9,398-$39,036
Office Expenses$19,085$19,730-$38,815
Insurance$24,649$7,070-$31,719
Travel$12,034$16,249-$28,283
Fees for Services Accounting-$18,750-$18,750
Fees for Services Legal-$12,003-$12,003
Total Functional Expenses$42,052,890$1,355,893$0$43,408,783

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$43,418,243
Expenses per Audited Statements$43,408,783
Total Expenses per Form 990$43,408,783
Expenses Not Reported on Form 990$9,460
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
James Box - Just for KidsBoard MemberSr, Vpk, ArpaNo$995,700
James Box - Just for Kids TitusvillBoard MemberSr, Vpk, ArpaNo$432,915
James Box - Just for Kids EastBoard MemberSr, Vpk, ArpaNo$423,646
James Box - Just for Kids Palm BayBoard MemberSr, Vpk, ArpaNo$206,723
James Box - Just for Kids RockledgeBoard MemberSr, Vpk, ArpaNo$81,579
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$936,260
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
Yes
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, Page 6, Part VI, Line 11B

The form 990 will be provided to the board of directors for review and comments. The executive/finance committee, which acts as the audit committee for the organization, will approve the final version before filing.

Form 990, Page 6, Part VI, Line 12C

Director of business operations and quality assurance administrator monitor and provide updates to the board at least on a semi-annual basis.

Form 990, Page 6, Part VI, Line 15A

Annually, compensation data is gathered form surrounding early learning coalitions with similar budgets and services. In addition, compensation for local non-profit oprganization was compared to the salary for the executive director, the board of directors and executive committee reviewed information, discussed performance for the past year and developed goals for the upcoming year. Based on performance and compendsation data reviewed, salary for the executive director was determined for the year. The executive director determines the salary for key employees based on comparable compensation, experience and performance.

Form 990, Page 6, Part VI, Line 15B

Annually, compensation data is gathered form surrounding early learning coalitions with similar budgets and services. In addition, compensation for local non-profit oprganization was compared to the salary for the executive director, the board of directors and executive committee reviewed information, discussed performance for the past year and developed goals for the upcoming year. Based on performance and compendsation data reviewed, salary for the executive director was determined for the year. The executive director determins the salary for key employees based on comparable compensation, experience and performance.

Form 990, Page 6, Part VI, Line 19

All documents are provided upon request, are posted on the organization's internet and are available from www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Early Learning Coalition of Brevard
EIN
59-3651961
Phone
3216371800
Address
PO BOX 560692, ROCKLEDGE, FL 32956

Signing Officer

Name
Amaris Rosario
Title
CFO
Phone
3216371800
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Bergman
Formed
2000
Legal Domicile
Fl
Voting Board Members
17
Independent Board Members
17
Employees
57
Volunteers
95

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Elc of brevard has developed programs and initiatives to meet the diverse needs of families, school readiness (sr) program, volunatry prekindergarten (vpk) education program and child care resource and referral services (ccr&r). Elc of brevard is responsible for providing direct services to families and providers in their communities. High quality education has proven success statistics - higher graduation rates, higher rates of future employment and increased lifelong success in social and emotional envieonments. The investmnet of high-quaility early childhood education has impact not just on educational success but an overall community success as we build a frameowrk of healthy families, literacy in early life, and an educated workforce of the future. By partnering with other state agencies and non-profit organizations, families can connect with resources to improve the quality of life for their children. School readiness program offers low-income families financial assistance to assist with access to high-quality childcare and early education for their children while they work or participate in job training. Access to high-quality childcare and early education is vital so younf children can be successful in school and life. Ccr&r services are provided at no cost and include, but are not limited to, information about available financial and community resources, childcare listings, early lrearning options for families, parent and consumer education and training and technical assistance for current and prospective childcare providers. Integrating state and local efforts ensure that all families in florida have equal access to quality childcare information and resources.

Form 990, Page 2, Part III, Line 4D

OTHER PROGRAM SERVICES.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted the provisions of asc no 740, "accounting for uncertainty in income taxes" ("asc no 740"). Asc 740 required that the impact of tax positions to be recognized in the financial statements if they are more likely than not of being sustained upon examination. Accordingly, no provision for income taxes is made in the financial statements. At 6/30/25, there were no uncertain tax positions. The organization files tax returns with us federal and other tax authorities for which statue limitations may go back to the year ended 2020.

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IRS990/Desc0ELC OF BREVARD HAS DEVELOPED PROGRAMS AND INITIATIVES TO MEET THE DIVERSE NEEDS OF FAMILIES, SCHOOL READINESS (SR) PROGRAM, VOLUNATRY PREKINDERGARTEN (VPK) EDUCATION PROGRAM AND CHILD CARE RESOURCE AND REFERRAL SERVICES (CCR&R). ELC OF BREVARD IS RESPONSIBLE FOR PROVIDING DIRECT SERVICES TO FAMILIES AND PROVIDERS IN THEIR COMMUNITIES. HIGH QUALITY EDUCATION HAS PROVEN SUCCESS STATISTICS - HIGHER GRADUATION RATES, HIGHER RATES OF FUTURE EMPLOYMENT AND INCREASED LIFELONG SUCCESS IN SOCIAL AND EMOTIONAL ENVIEONMENTS. THE INVESTMNET OF HIGH-QUAILITY EARLY CHILDHOOD EDUCATION HAS IMPACT NOT JUST ON EDUCATIONAL SUCCESS BUT AN OVERALL COMMUNITY SUCCESS AS WE BUILD A FRAMEOWRK OF HEALTHY FAMILIES, LITERACY IN EARLY LIFE, AND AN EDUCATED WORKFORCE OF THE FUTURE. BY PARTNERING WITH OTHER STATE AGENCIES AND NON-PROFIT ORGANIZATIONS, FAMILIES CAN CONNECT WITH RESOURCES TO IMPROVE THE QUALITY OF LIFE FOR THEIR CHILDREN. SCHOOL READINESS PROGRAM OFFERS LOW-INCOME FAMILIES FINANCIAL ASSISTANCE TO ASSIST WITH ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION FOR THEIR CHILDREN WHILE THEY WORK OR PARTICIPATE IN JOB TRAINING. ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION IS VITAL SO YOUNF CHILDREN CAN BE SUCCESSFUL IN SCHOOL AND LIFE. CCR&R SERVICES ARE PROVIDED AT NO COST AND INCLUDE, BUT ARE NOT LIMITED TO, INFORMATION ABOUT AVAILABLE FINANCIAL AND COMMUNITY RESOURCES, CHILDCARE LISTINGS, EARLY LREARNING OPTIONS FOR FAMILIES, PARENT AND CONSUMER EDUCATION AND TRAINING AND TECHNICAL ASSISTANCE FOR CURRENT AND PROSPECTIVE CHILDCARE PROVIDERS. INTEGRATING STATE AND LOCAL EFFORTS ENSURE THAT ALL FAMILIES IN FLORIDA HAVE EQUAL ACCESS TO QUALITY CHILDCARE INFORMATION AND RESOURCES.
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