Civic Intelligence

Early Learning Coalition of Brevard County Inc.

990 • Fiscal year 2024 • EIN 59-3651961

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 13, 2025

PO Box 560692Rockledge, FL 32956

(321) 637-1800

Siviq Scores

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

Liabilities / Assets

86th percentile

0.78x

Higher debt load relative to assets than 86% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.10x

Higher debt load relative to revenue than 20% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

42nd percentile

2.2%

Higher net margin than 42% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

12th percentile

$150,900

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

1st percentile

-34%

Faster asset growth than 1% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-35%

Faster revenue growth than 6% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,405,063

Down $3,296,384 (-34%) from 2023

Net Assets

Up

$1,414,431

Up $1,086,539 (+331%) from 2023

Liabilities

Down

$4,990,632

Down $4,382,923 (-47%) from 2023

Revenue

Down

$50,124,635

Down $27,392,772 (-35%) from 2023

Expenses

Down

$49,038,096

Down $28,379,235 (-37%) from 2023

Net Income

Up

$1,086,539

Up $986,463 (+986%) from 2023

Historical Trend

Balance Sheet Trend

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

$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

2024

Assets$6,405,063
Liabilities$4,990,632
Net Assets$1,414,431

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$50,124,635
Expenses$49,038,096
Net Income$1,086,539
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 13, 2025
Return Version
2023v6.0
Gross Receipts
$50,126,405
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
Cash and Non-Interest-Bearing Accounts$7,457,546$3,018,352▼ $4,439,194
Intangible Assets-$1,186,896-
Pledges and Grants Receivable$746,278$854,040▲ $107,762
Prepaid Expenses and Deferred Charges$205,015$213,265▲ $8,250
Land, Buildings, and Equipment, Net$70,895$49,601▼ $21,294
Accounts Receivable$36,544$29,781▼ $6,763
Total Assets$9,701,447$6,405,063▼ $3,296,384
Other Assets Total$1,185,169$1,053,128▼ $132,041
Liabilities
Accounts Payable and Accrued Expenses$4,423,963$3,920,381▼ $503,582
Other Liabilities$1,194,097$1,068,842▼ $125,255
Deferred Revenue$3,755,495$1,409▼ $3,754,086
Total Liabilities$9,373,555$4,990,632▼ $4,382,923
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$60,892$1,147,431▲ $1,086,539
Net Assets With Donor Restrictions$267,000$267,000→ $0
Total Net Assets Fund Balance$327,892$1,414,431▲ $1,086,539
Total Liabilities and Net Assets / Fund Balance$9,701,447$6,405,063▼ $3,296,384

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$49,601$205,958$255,559
Other Assets Org$1,053,128--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura GambinoCEOFT$150,900$150,900
Amaris RosarioCFOFT$139,105$139,105

Board Members and Trustees

NameTitle
Alan BergmanBoard Chair
Caitlin RiceVice Chair
Andrea McdonoughDirector
Bill DrexlerDirector
Dee HelbigDirector
James BoxDirector
Linda GrahamDirector
Marci MurphyDirector
Michael CadoreDirector
Phil ScarpelliDirector
Robin BuckmasterDirector
Rosa AvidoDirector
Shelli BuckleyDirector
Traci KlinkbeilDirector
Vince DonatoDirector
Michael BlakeSecretary
Terri BarlowTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Division Of Early LearningChildcare2671 EAU GALLIE BLVD, Melbourne, FL 32935$6,529,849
Brevard County School Board VpkChildcarePO BOX 560692, Rockledge, FL 32956$2,400,436
Teaching Stretegy LLCChildcare4500 E-W HWY STE 300, Bethesda, MD 20814$548,970
Marcopolo Learning INCChildcare501 E KENNEDY BLVD 14TH FLOOR, Tamp, FL 33602$500,032
Lena FoundationChildcare361 CENTENNIAL PKWY STE 100, Louisville, CO 80027$432,000
Revenue and Support

Revenue Composition

Contributions and Grants
$50,125,896
Program Service Revenue
$0
Investment Income
$-1,261
Other Revenue
$0
All Other Contributions
$19,448
Change in Net Assets
$1,086,539

Audited Revenue Reconciliation

Revenue per Audited Statements
$50,124,635
Revenue Not Reported on Form 990
$11,090
Total Revenue per Audited Statements
$50,135,725
Total Revenue per Form 990
$50,124,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,572,718
Salaries, Compensation, and Employee Benefits$3,465,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,633,589$797,820-$2,431,409
Other Employee Benefits$267,416$36,181-$303,597
Occupancy$162,573$127,736-$290,309
Current Officers, Directors, Trustees, and Key Employees$290,005--$290,005
Pension Plan Contributions$206,353$27,323-$233,676
Payroll Taxes$151,558$55,133-$206,691
All Other Expenses$111,510$56,556-$168,066
Depreciation Depletion$149,321--$149,321
Other Expenses$113,223$33,820-$147,043
Information Technology$29,671$66,041-$95,712
Office Expenses$15,659$18,597-$34,256
Insurance$16,174$13,778-$29,952
Travel$4,103$21,540-$25,643
Fees for Services Legal-$23,669-$23,669
Fees for Services Accounting$12,465$9,794-$22,259
Total Functional Expenses$47,750,108$1,287,988$0$49,038,096

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$49,049,186
Expenses per Audited Statements$49,038,096
Total Expenses per Form 990$49,038,096
Expenses Not Reported on Form 990$11,090
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$1,227,287
James Box - Just for Kids EastBoard MemberSr, Vpk, ArpaNo$477,216
James Box - Just for Kids TitusvillBoard MemberSr, Vpk, ArpaNo$238,815
James Box - Just for Kids Palm BayBoard MemberSr, Vpk, ArpaNo$87,877
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$1,068,842
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
2025-02-13
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
60
Volunteers
17

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.

Form 990, Part XI, Line 9

Loss on assets - net with revenue 1,770 loss on assets - net with revenue -1,770

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 6/30/24, 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 2019.

Schedule D, Page 4, Part XI, Line 2D

Loss on assets - net with revenue 1,770

Schedule D, Page 4, Part XII, Line 2D

Loss on assets - net with revenue 1,770

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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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Document Assets

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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