Civic Intelligence

Early Learning Coalition of North

EIN 59-3691819 • 501(c)3 • St Augustine, FL

Profile

The organization's mission is to serve parents, caregivers and educators of children ages birth to pre-kindergarten by managing and evaluating early child care and early childhood education programs through a quality school readiness delivery systems in baker, bradford, clay, nassau, putnam & st. Johns counties.

2450 Old Moultrie Road Rm/Ste 103St Augustine, FL 32086

www.elcnorthflorida.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.05x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

27th percentile

0.11x

Higher debt load relative to revenue than 27% of similar nonprofits.

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

Net Margin

34th percentile

-0.1%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

21st percentile

$151,637

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

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

Asset Growth

97th percentile

76%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

11th percentile

-20%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Up

$4,474,895

Up $1,929,453 (+76%) from 2024

Liabilities

Up

$4,696,289

Up $1,961,125 (+72%) from 2024

Net Assets

Down

-$221,394

Down $31,672 (-17%) from 2024

Revenue

Down

$41,930,899

Down $10,745,751 (-20%) from 2024

Expenses

Down

$41,962,571

Down $10,720,071 (-20%) from 2024

Net Income

Down

-$31,672

Down $25,680 (-429%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $1,100,312Liabilities 2011: $1,024,926Net Assets 2011: $75,3862011Assets 2012: $1,011,763Liabilities 2012: $939,936Net Assets 2012: $71,8272012Assets 2013: $1,147,949Liabilities 2013: $1,060,105Net Assets 2013: $87,8442013Assets 2014: $1,953,425Liabilities 2014: $1,865,542Net Assets 2014: $87,8832014Assets 2015: $2,224,717Liabilities 2015: $2,095,098Net Assets 2015: $129,6192015Assets 2016: $1,569,868Liabilities 2016: $1,737,184Net Assets 2016: -$167,3162016Assets 2017: $1,915,483Liabilities 2017: $2,119,879Net Assets 2017: -$204,3962017Assets 2018: $1,814,863Liabilities 2018: $2,043,837Net Assets 2018: -$228,9742018Assets 2019: $1,563,382Liabilities 2019: $1,762,945Net Assets 2019: -$199,5632019Assets 2020: $4,676,347Liabilities 2020: $4,863,106Net Assets 2020: -$186,7592020Assets 2021: $1,864,086Liabilities 2021: $2,047,054Net Assets 2021: -$182,9682021Assets 2022: $2,511,056Liabilities 2022: $2,684,613Net Assets 2022: -$173,5572022Assets 2023: $2,903,996Liabilities 2023: $3,087,726Net Assets 2023: -$183,7302023Assets 2024: $2,545,442Liabilities 2024: $2,735,164Net Assets 2024: -$189,7222024Assets 2025: $4,474,895Liabilities 2025: $4,696,289Net Assets 2025: -$221,3942025

Highlighted filing

2025

Assets$4,474,895
Liabilities$4,696,289
Net Assets-$221,394

Operations Trend

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

$100M$50M$0-$50MRevenue 2011: $13,117,653Expenses 2011: $13,196,358Net Income 2011: -$78,7052011Revenue 2012: $12,770,542Expenses 2012: $12,774,101Net Income 2012: -$3,5592012Revenue 2013: $12,674,455Expenses 2013: $12,658,438Net Income 2013: $16,0172013Revenue 2014: $26,825,672Expenses 2014: $26,825,633Net Income 2014: $392014Revenue 2015: $27,271,159Expenses 2015: $27,229,423Net Income 2015: $41,7362015Revenue 2016: $27,575,209Expenses 2016: $27,872,144Net Income 2016: -$296,9352016Revenue 2017: $28,695,278Expenses 2017: $28,732,358Net Income 2017: -$37,0802017Revenue 2018: $29,502,826Expenses 2018: $29,527,404Net Income 2018: -$24,5782018Revenue 2019: $30,898,861Expenses 2019: $30,869,450Net Income 2019: $29,4112019Revenue 2020: $35,952,921Expenses 2020: $35,940,117Net Income 2020: $12,8042020Revenue 2021: $40,183,953Expenses 2021: $40,180,162Net Income 2021: $3,7912021Revenue 2022: $46,500,622Expenses 2022: $46,491,211Net Income 2022: $9,4112022Revenue 2023: $82,849,511Expenses 2023: $82,859,684Net Income 2023: -$10,1732023Revenue 2024: $52,676,650Expenses 2024: $52,682,642Net Income 2024: -$5,9922024Revenue 2025: $41,930,899Expenses 2025: $41,962,571Net Income 2025: -$31,6722025

Highlighted filing

2025

Revenue$41,930,899
Expenses$41,962,571
Net Income-$31,672

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.47$4.70$0.22$41.9$42.0$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.55$2.74$0.19$52.7$52.7$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.90$3.09$0.18$82.8$82.9$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.51$2.68$0.17$46.5$46.5$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.86$2.05$0.18$40.2$40.2$0.00
2020Detailed filing. Detailed filing data is available for this year.$4.68$4.86$0.19$36.0$35.9$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.56$1.76$0.20$30.9$30.9$0.03
2018Summary only. Only limited summary data is available for this year.$1.81$2.04$0.23$29.5$29.5$0.02
2017Summary only. Only limited summary data is available for this year.$1.92$2.12$0.20$28.7$28.7$0.04
2016Summary only. Only limited summary data is available for this year.$1.57$1.74$0.17$27.6$27.9$0.30
2015Summary only. Only limited summary data is available for this year.$2.22$2.10$0.13$27.3$27.2$0.04
2014Summary only. Only limited summary data is available for this year.$1.95$1.87$0.09$26.8$26.8$0.00
2013Summary only. Only limited summary data is available for this year.$1.15$1.06$0.09$12.7$12.7$0.02
2012Summary only. Only limited summary data is available for this year.$1.01$0.94$0.07$12.8$12.8$0.00
2011Summary only. Only limited summary data is available for this year.$1.10$1.02$0.08$13.1$13.2$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 9, 2026
Return Version
2024v5.0
Gross Receipts
$41,930,899
Mission and Program Overview

Mission

The organization's mission is to serve parents, caregivers and educators of children ages birth to pre-kindergarten by managing and evaluating early child care and early childhood education programs through a quality school readiness delivery systems in baker, bradford, clay, nassau, putnam & st. Johns counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$326,652$2,191,877▲ $1,865,225
Cash and Non-Interest-Bearing Accounts$2,115,903$2,154,578▲ $38,675
Prepaid Expenses and Deferred Charges-$32,597-
Land, Buildings, and Equipment, Net-$9,282-
Total Assets$2,545,442$4,474,895▲ $1,929,453
Other Assets Total$102,887$86,561▼ $16,326
Liabilities
Accounts Payable and Accrued Expenses$2,630,079$4,606,502▲ $1,976,423
Unsecured Notes Loans Payable$105,085$89,787▼ $15,298
Total Liabilities$2,735,164$4,696,289▲ $1,961,125
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-189,722$-221,394▼ $31,672
Total Net Assets Fund Balance$-189,722$-221,394▼ $31,672
Total Liabilities and Net Assets / Fund Balance$2,545,442$4,474,895▲ $1,929,453

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,282$8,136$17,418
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dawn BellCEOFT$151,637$151,637
Revenue and Support

Revenue Composition

Contributions and Grants
$41,930,151
Program Service Revenue
$0
Investment Income
$748
Other Revenue
$0
All Other Contributions
$980
Change in Net Assets
$-31,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$41,930,899
Total Revenue per Audited Statements
$41,930,899
Total Revenue per Form 990
$41,930,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$40,839,806
Salaries, Compensation, and Employee Benefits$770,229
Other Expenses$352,536
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$40,839,806--$40,839,806
Other Salaries and Wages$294,815$128,630-$423,445
Current Officers, Directors, Trustees, and Key Employees$95,531$56,106-$151,637
Other Employee Benefits$89,515$42,365-$131,880
Information Technology$39,461$48,307-$87,768
Payroll Taxes$29,549$13,985-$43,534
Occupancy$29,318$13,714-$43,032
Office Expenses$13,366$19,636-$33,002
Travel$10,875$9,316-$20,191
Pension Plan Contributions$13,394$6,339-$19,733
Fees for Services Accounting$6,418$7,857-$14,275
Other Expenses$1,743$4,249-$1,743
Depreciation Depletion-$1,638-$1,638
Fees for Services Other$174$214-$388
Total Functional Expenses$41,610,215$352,356$0$41,962,571

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$41,962,571
Total Expenses per Audited Statements$41,962,571
Total Expenses per Form 990$41,962,571
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
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
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, Page 6, Part VI, Line 11B

The 990 is presented to the board of directors for review and approval.

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

The early learning coalition of north florida requires board and staff to regularly disclose, on a signed form, potential conflicts of interest. These forms are collected and kept by elc staff, and conflicts of interest, when they occur, are acted upon appropriately by the board president and elc ceo. Elc north florida provides services to the counties of baker, bradford, clay, nassau, putnam and st. Johns.

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

The ceo is reviewed annually by the board of directors. The process includes use of a standard evaluation form, and salary increases are preset, depending on the evaluation scoring. Other staff members are similarly evaluated by the ceo. In addition, all evaluees are required to provide a self assessment on the official evaluation form, and also to write an employee plan for the upcoming year for growth areas and new challenges. Compensation is then approved by the compensation committee.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Early Learning Coalition of North
EIN
59-3691819
Phone
9043422267
Address
2450 OLD MOULTRIE ROAD RM/STE 103, ST AUGUSTINE, FL 32086

Signing Officer

Name
Dawn Bell
Title
CEO
Phone
3863288225
Signed
2026-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawn Bell
Formed
2000
Legal Domicile
Fl
Voting Board Members
26
Independent Board Members
26
Employees
8
Volunteers
26

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 - ORGANIZATION'S MISSION

The organization's mission is to serve parents, caregivers and educators of children ages birth to pre-kindergarten by managing and evaluating early child care and early childhood education programs through a quality school readiness delivery systems in baker, bradford, clay, nassau, putnam & st. Johns counties.

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

Description for coronavirus response and relief supplemental - grantees were eligible based on criteria developed by florida's department of education, division of early learning which required that the grantee was a legally operating child care program within either baker, bradford, clay, nassau, putnam or st. Johns county, florida. The amounts of the awards were based on whether the child care was contracted to provide subsidized child care or voluntary pre-kindergarten, how many children they served, whether or not they agreed to use a certain percentage of the grant for increasing staff compensation or benefits and if they were located within a child care dessert. These grants were funded with crrsa funds received by the state of florida. Grantees completed an application to qualify and the applications were verified and approved by early learning coalition of north florida..

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

Description for american rescue plan act -grantees were eligible based on criteria developed by florida's department of education, division of early learning which required that the grantee was a legally operating child care program within either baker, bradford, clay, nassau, putnam or st. Johns county, florida. The amounts of the awards were based on whether the child care was contracted to provide subsidized child care or voluntary pre- kindergarten, how many children they served, whether or not they agreed to use a certain percentage of the grant for increasing staff compensation or benefits and if they were located within a child care dessert. These grants were funded with arpa funds received by the state of florida. Grantees completed an application to qualify and the applications were verified and approved by the early learning coalition of north florida.

Financial Statement Notes

Schedule D, Page 3, Part X

The coalition is exempt from income tax under section 501(c)(3) of the internal revenue code; therefore no income tax provision is required in the accompanying financial statements. Management has analyzed its various federal and state filing positions and believes that its income tax filing positions and deductions are will documented and supported, and that no accruals for tax liabilities are necessary. Therefore, no reserves for uncertain income tax positions have been recorded.

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IRS990/Desc0THE ORGANIZATION ESTABLISHED THE SCHOOL READINESS PROGRAM TO TARGET THE AT-RISK BIRTH TO KINDERGARTEN POPULATION TO STREAMLINE THE SERVICE DELIVERY SYSTEM FOR ALL PUBLICLY FUNDED EARLY EDUCATION AND CHILDCARE. LEADERSHIP IS PROVIDED TO THE COMMUNITIES OF BAKER, BRADFORD, CLAY, NASSAU, PUTNAM & ST. JOHNS COUNTIES IN PREPARING CHILDREN FOR SCHOOL BY ENHANCING EARLY LEARNING PROGRAMS THROUGH A SEAMLESS DELIVERY SYSTEM WITH A FOCUS ON NURTURING CHILDREN, FAMILIES, AND PROVIDERS WITH THE OVERALL GOAL OF MAKING A POSITIVE DIFFERENCE. THE COALITION SERVED 310 CHILDREN THROUGHOUT THE YEAR IN BAKER COUNTY, 254 CHILDREN THROUGHOUT THE YEAR IN BRADFORD COUNTY, 1045 CHILDREN IN CLAY COUNTY, 234 CHILDREN IN NASSAU COUNTY, 970 CHILDREN IN PUTNAM COUNTY AND 1,077 CHILDREN IN ST. JOHNS COUNTY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0VOLUNTARY PRE-KINDERGARTEN (VPK) PROGRAMS WERE IMPLEMENTED BY THE ORGANIZATION IN AUGUST 2005. THE FLORIDA VPK EDUCATION STANDARDS WERE FORMALLY ADOPTED BY THE STATE BOARD OF EDUCATION IN MARCH 2005. THIS EARLY LEARNING GUIDE DESCRIBES WHAT 4-YEAR-OLD CHILDREN SHOULD KNOW AND BE ABLE TO DO BY THE END OF THEIR PRE-KINDERGARTEN YEAR AND IS DESIGNED TO GUIDE INSTRUCTORS IN DEVELOPING AND IMPLEMENTING APPROPRIATE EARLY LEARNING ENVIRONMENTS. THE COALITION SERVED 310 CHILDREN THROUGHOUT THE YEAR IN BAKER COUNTY, 226 CHILDREN IN BRADFORD COUNTY, 1,702 CHILDREN IN CLAY COUNTY, 596 CHILDREN IN NASSAU COUNTY, 486 CHILDREN IN PUTNAM COUNTY 2,872 CHILDREN IN ST. JOHNS COUNTY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0DESCRIPTION FOR CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL - GRANTEES WERE ELIGIBLE BASED ON CRITERIA DEVELOPED BY FLORIDA'S DEPARTMENT OF EDUCATION, DIVISION OF EARLY LEARNING WHICH REQUIRED THAT THE GRANTEE WAS A LEGALLY OPERATING CHILD CARE PROGRAM WITHIN EITHER BAKER, BRADFORD, CLAY, NASSAU, PUTNAM OR ST. JOHNS COUNTY, FLORIDA. THE AMOUNTS OF THE AWARDS WERE BASED ON WHETHER THE CHILD CARE WAS CONTRACTED TO PROVIDE SUBSIDIZED CHILD CARE OR VOLUNTARY PRE-KINDERGARTEN, HOW MANY CHILDREN THEY SERVED, WHETHER OR NOT THEY AGREED TO USE A CERTAIN PERCENTAGE OF THE GRANT FOR INCREASING STAFF COMPENSATION OR BENEFITS AND IF THEY WERE LOCATED WITHIN A CHILD CARE DESSERT. THESE GRANTS WERE FUNDED WITH CRRSA FUNDS RECEIVED BY THE STATE OF FLORIDA. GRANTEES COMPLETED AN APPLICATION TO QUALIFY AND THE APPLICATIONS WERE VERIFIED AND APPROVED BY EARLY LEARNING COALITION OF NORTH FLORIDA..
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DESCRIPTION FOR AMERICAN RESCUE PLAN ACT -GRANTEES WERE ELIGIBLE BASED ON CRITERIA DEVELOPED BY FLORIDA'S DEPARTMENT OF EDUCATION, DIVISION OF EARLY LEARNING WHICH REQUIRED THAT THE GRANTEE WAS A LEGALLY OPERATING CHILD CARE PROGRAM WITHIN EITHER BAKER, BRADFORD, CLAY, NASSAU, PUTNAM OR ST. JOHNS COUNTY, FLORIDA. THE AMOUNTS OF THE AWARDS WERE BASED ON WHETHER THE CHILD CARE WAS CONTRACTED TO PROVIDE SUBSIDIZED CHILD CARE OR VOLUNTARY PRE- KINDERGARTEN, HOW MANY CHILDREN THEY SERVED, WHETHER OR NOT THEY AGREED TO USE A CERTAIN PERCENTAGE OF THE GRANT FOR INCREASING STAFF COMPENSATION OR BENEFITS AND IF THEY WERE LOCATED WITHIN A CHILD CARE DESSERT. THESE GRANTS WERE FUNDED WITH ARPA FUNDS RECEIVED BY THE STATE OF FLORIDA. GRANTEES COMPLETED AN APPLICATION TO QUALIFY AND THE APPLICATIONS WERE VERIFIED AND APPROVED BY THE EARLY LEARNING COALITION OF NORTH FLORIDA.
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