Civic Intelligence

Early Learning Coalition of Duval Inc.

990 • Fiscal year 2015 • EIN 59-3688924

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 15, 2016

Organization Profilewww.elcofduval.org

View Organization Page

8301 Cypress Plaza DriveJacksonville, FL 32256

(904) 208-2040

Siviq Scores

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

Liabilities / Assets

89th percentile

0.92x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Liabilities / Revenue

11th percentile

0.06x

Higher debt load relative to revenue than 11% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Net Margin

30th percentile

-0.0%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Top Officer Pay

9th percentile

$127,842

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Asset Growth

8th percentile

-8.4%

Faster asset growth than 8% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

0.6%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$3,890,088

Down $357,801 (-8.4%) from 2014

Net Assets

Down

$320,216

Down $1,373 (-0.4%) from 2014

Liabilities

Down

$3,569,872

Down $356,428 (-9.1%) from 2014

Revenue And Expenses
Liabilities / Revenue11th percentileNet Margin30th percentile

Revenue

Up

$56,059,058

Up $354,780 (+0.6%) from 2014

Expenses

Up

$56,060,431

Up $350,686 (+0.6%) from 2014

Net Income

Up

-$1,373

Up $4,094 (+75%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$15M$10M$5.0M$0Assets 2010: $10,085,865Liabilities 2010: $9,629,581Net Assets 2010: $456,2842010Assets 2011: $7,352,234Liabilities 2011: $7,155,000Net Assets 2011: $197,2342011Assets 2012: $8,891,138Liabilities 2012: $8,735,573Net Assets 2012: $155,5652012Assets 2013: $4,012,191Liabilities 2013: $3,685,135Net Assets 2013: $327,0562013Assets 2014: $4,247,889Liabilities 2014: $3,926,300Net Assets 2014: $321,5892014Assets 2015: $3,890,088Liabilities 2015: $3,569,872Net Assets 2015: $320,2162015Assets 2016: $4,864,829Liabilities 2016: $4,586,880Net Assets 2016: $277,9492016Assets 2017: $5,271,429Liabilities 2017: $4,981,243Net Assets 2017: $290,1862017Assets 2018: $4,634,597Liabilities 2018: $4,467,208Net Assets 2018: $167,3892018Assets 2019: $5,458,868Liabilities 2019: $5,281,181Net Assets 2019: $177,6872019Assets 2020: $8,374,396Liabilities 2020: $8,176,634Net Assets 2020: $197,7622020Assets 2021: $11,323,992Liabilities 2021: $11,101,163Net Assets 2021: $222,8292021Assets 2022: $11,680,730Liabilities 2022: $11,480,624Net Assets 2022: $200,1062022Assets 2023: $9,758,799Liabilities 2023: $9,608,819Net Assets 2023: $149,9802023Assets 2024: $9,725,314Liabilities 2024: $8,841,399Net Assets 2024: $883,9152024Assets 2025: $10,615,397Liabilities 2025: $10,045,783Net Assets 2025: $569,6142025

Highlighted filing

2015

Assets$3,890,088
Liabilities$3,569,872
Net Assets$320,216
Open 2015 Filing

Operations Trend

Revenue Growth37th percentile

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

$200M$150M$100M$50M$0-$50MExpenses 2010: $57,762,8592010Expenses 2011: $61,478,8292011Expenses 2012: $56,899,1872012Expenses 2013: $56,350,1762013Revenue 2014: $55,704,278Expenses 2014: $55,709,745Net Income 2014: -$5,4672014Revenue 2015: $56,059,058Expenses 2015: $56,060,431Net Income 2015: -$1,3732015Revenue 2016: $55,779,925Expenses 2016: $55,822,192Net Income 2016: -$42,2672016Revenue 2017: $58,617,426Expenses 2017: $58,605,189Net Income 2017: $12,2372017Revenue 2018: $56,715,402Expenses 2018: $56,838,199Net Income 2018: -$122,7972018Revenue 2019: $61,489,501Expenses 2019: $61,479,203Net Income 2019: $10,2982019Revenue 2020: $70,547,972Expenses 2020: $70,527,897Net Income 2020: $20,0752020Revenue 2021: $87,193,299Expenses 2021: $87,168,232Net Income 2021: $25,0672021Revenue 2022: $96,132,351Expenses 2022: $96,155,074Net Income 2022: -$22,7232022Revenue 2023: $160,898,835Expenses 2023: $160,948,961Net Income 2023: -$50,1262023Revenue 2024: $114,831,413Expenses 2024: $114,097,478Net Income 2024: $733,9352024Revenue 2025: $98,650,586Expenses 2025: $98,964,887Net Income 2025: -$314,3012025

Highlighted filing

2015

Revenue$56,059,058
Expenses$56,060,431
Net Income-$1,373
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 15, 2016
Return Version
2014v6.0
Gross Receipts
$56,059,058
Mission and Program Overview

Mission

Create a coordinated and integrated system for school readiness services to better prepare children for entry into kindergarten, with an emphasis on literacy skills for children who may be at risk for future school failure.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,487,526$1,687,940▲ $200,414
Land, Buildings, and Equipment, Net$107,436$106,666▼ $770
Prepaid Expenses and Deferred Charges$72,883$94,343▲ $21,460
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,247,889$3,890,088▼ $357,801
Other Assets Total$2,580,044$2,001,139▼ $578,905
Liabilities
Accounts Payable and Accrued Expenses$3,561,169$3,494,739▼ $66,430
Other Liabilities$365,131$75,133▼ $289,998
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,926,300$3,569,872▼ $356,428
Net Assets / Fund Balance
Unrestricted Net Assets$321,589$320,216▼ $1,373
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$321,589$320,216▼ $1,373
Total Liabilities and Net Assets / Fund Balance$4,247,889$3,890,088▼ $357,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$97,436$246,280$343,716
Leasehold Improvements$9,230$10,823$20,053
Other Assets Org$2,001,139--
Compensation and Service Providers
Top Officer Pay9th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan MainPresident & CEOFT$117,743$10,099$127,842
Padma RajanVP, Programs, Research & EvalFT$93,196$9,362$102,558
Angel CarroVP of Finance & AdminFT$84,466$9,101$93,567

Board Members and Trustees

NameTitle
Jennifer ChapmanBoard Chair
W C Gentry PaVice-chair
Bryan HensleyBoard Member
Camille HarrisonBoard Member
Curtis HartBoard Member
Dana Ferrell-birchfieldBoard Member
Dr Tiffany HunterBoard Member
Evelyn LivingstonBoard Member
Joanne RobertsonBoard Member
Jon HeymannBoard Member
Ken WilsonBoard Member
Michelle BraunBoard Member
Nacole GuytonBoard Member
Nikolai VittiBoard Member
Pam BuckhamBoard Member
Pauline RolleBoard Member
Sunny GettingerBoard Member
Theresa LittleBoard Member
Thomas Connolly MdBoard Member
Toni CrawfordBoard Member
Vance StallingsBoard Member
Bruce FergusonSecretary
Marcus RoweTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,059,058
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,223,267
Change in Net Assets
$-1,373

Audited Revenue Reconciliation

Revenue per Audited Statements
$56,059,058
Total Revenue per Audited Statements
$56,059,058
Total Revenue per Form 990
$56,059,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,060,790
Salaries, Compensation, and Employee Benefits$3,999,641
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,559,139$296,701$0$2,855,840
Other Employee Benefits$646,571$174,356$0$820,927
Fees for Services Other$711,905$57,663-$769,568
Office Expenses$304,683$412,436$0$717,119
Current Officers, Directors, Trustees, and Key Employees$92,589$230,285$0$322,874
Occupancy$269,717$39,544$0$309,261
Insurance$41,192$28,657$0$69,849
Travel$61,543$6,511$0$68,054
Depreciation Depletion-$59,686$0$59,686
Fees for Services Accounting$24,700$1,300$0$26,000
Other Expenses$13,534$8,482-$22,016
Total Functional Expenses$54,611,225$1,449,206$0$56,060,431

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$56,060,431
Total Expenses per Audited Statements$56,060,431
Total Expenses per Form 990$56,060,431
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
Various OrganizationsDirectorRelated Party ExpensesNo$5,207,890
Various OrganizationsDirectorRelated Party PayablesNo$215,096

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Central Agency$75,133
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 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
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, Part VI, Section B, Line 11

“The 990 is reviewed by the executive director, director of finance and administration, the audit committee and the board of directors before being signed and submitted.”

Form 990, Part VI, Section B, Line 12C

“Each member of the board of directors and employees shall annually sign a statement that affirms such persons have received a copy of the conflict of interest policy and has read and understands the policy.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board has a formal yearly review to determine the compensation of the executive director. The compensation of the key employees' is reviewed by the executive director annually.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Early Learning Coalition of Duval Inc
EIN
59-3688924
In Care Of
% ANGEL CARRO
Phone
9042082040
Address
8301 Cypress Plaza Drive, Jacksonville, FL 32256

Signing Officer

Name
Susan Main
Title
CEO/president
Phone
9042082040
Signed
2016-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Main
Formed
2000
Legal Domicile
Fl
Voting Board Members
27
Independent Board Members
15
Employees
98

Preparer

Firm
LBA Certified Public AccountantsPA
Address
501 Riverside Ave Suite 800, Jacksonville, FL 32202-4939
Preparer
Harry M Parsons Jr
Phone
9043964015
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“Create a coordinated and integrated system for school readiness services to better prepare children for entry into kindergarten, with an emphasis on literacy skills for children who may be at risk for future school failure.”

Form 990, Part XI. Line 2C

“The process has not changed from the previous year.”

Financial Statement Notes

Part X, Line 2

“The coalition has received a tax determination letter from the internal revenue service and is exempt from federal and state income taxes pursuant to section 501 (c)(3) of the internal revenue code and chapter 220.13 of the florida statutes, respectively. As such, only unrelated business income is subject to income tax. The coalition evaluates its tax positions for any uncertainties based on the technical merits of the position taken in accordance with authoritative guidance. The coalition recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be upheld on examination by taxing authorities. The coalition has analyzed the tax positions taken and has concluded that as of june 30, 2015 and 2014, there were no uncertain tax positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. Management is required to analyze all open tax years, as defined by the statute of limitations, for all major jurisdictions, including federal and certain state taxing authorities. At june 30, 2015, the coalition is no longer subject to u.s. Federal, state and local, or non-u.s. Income tax examinations by taxing authorities for years before 2012. As of and for the years ended june 30, 2015 and 2014, the coalition did not have a liability for any unrecognized taxes. The coaltion has no examinations in progress and is not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax liabilities will significantly change in the next twelve months.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt24VP, PROGRAMS, RESEARCH & EVAL
IRS990/Form990PartVIISectionAGrp/TitleTxt25VP OF FINANCE & ADMIN
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IRS990/MissionDesc0CREATE A COORDINATED AND INTEGRATED SYSTEM FOR SCHOOL READINESS SERVICES TO BETTER PREPARE CHILDREN FOR ENTRY INTO KINDERGARTEN, WITH AN EMPHASIS ON LITERACY SKILLS FOR CHILDREN WHO MAY BE AT RISK FOR FUTURE SCHOOL FAILURE.
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IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,890,088
Liabilities
$3,569,872
Net assets
$320,216
Revenue
$56,059,058
Expenses
$56,060,431
Net income
-$1,373
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.6$10.0$0.57$98.7$99.0$0.31
2024Detailed filing. Detailed filing data is available for this year.$9.73$8.84$0.88$115$114$0.73
2023Detailed filing. Detailed filing data is available for this year.$9.76$9.61$0.15$161$161$0.05
2022Detailed filing. Detailed filing data is available for this year.$11.7$11.5$0.20$96.1$96.2$0.02
2021Detailed filing. Detailed filing data is available for this year.$11.3$11.1$0.22$87.2$87.2$0.03
2020Detailed filing. Detailed filing data is available for this year.$8.37$8.18$0.20$70.5$70.5$0.02
2019Detailed filing. Detailed filing data is available for this year.$5.46$5.28$0.18$61.5$61.5$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.63$4.47$0.17$56.7$56.8$0.12
2017Detailed filing. Detailed filing data is available for this year.$5.27$4.98$0.29$58.6$58.6$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.86$4.59$0.28$55.8$55.8$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.89$3.57$0.32$56.1$56.1$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.25$3.93$0.32$55.7$55.7$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$3.69$0.33$56.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.89$8.74$0.16$56.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.35$7.16$0.20$61.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$9.63$0.46$57.8