Civic Intelligence

Early Learning Coalition of The

EIN 59-3736503 • 501(c)3 • Crystal River, FL

Profile

The coalition will collaborate with parents to integrate a system of services and facilitate quality early education programs that include linkages to all areas of child development.

11527 W Emerald Oaks DriveCrystal River, FL 34428

www.elc-naturecoast.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.88x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.08x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

37th percentile

0.1%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$164,481

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-29%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,858,519

Up $270,873 (+17%) from 2023

Liabilities

Up

$1,634,669

Up $252,016 (+18%) from 2023

Net Assets

Up

$223,850

Up $18,857 (+9.2%) from 2023

Revenue

Down

$20,041,290

Down $8,357,118 (-29%) from 2023

Expenses

Down

$20,022,433

Down $8,367,979 (-29%) from 2023

Net Income

Up

$18,857

Up $10,861 (+136%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $938,418Liabilities 2010: $759,987Net Assets 2010: $178,4312010Assets 2011: $1,211,709Liabilities 2011: $881,597Net Assets 2011: $330,1122011Assets 2012: $1,018,850Liabilities 2012: $746,837Net Assets 2012: $272,0132012Assets 2013: $864,810Liabilities 2013: $682,723Net Assets 2013: $182,0872013Assets 2014: $1,002,649Liabilities 2014: $928,486Net Assets 2014: $74,1632014Assets 2015: $1,013,625Liabilities 2015: $967,422Net Assets 2015: $46,2032015Assets 2016: $885,978Liabilities 2016: $795,207Net Assets 2016: $90,7712016Assets 2017: $1,067,768Liabilities 2017: $984,914Net Assets 2017: $82,8542017Assets 2018: $982,000Liabilities 2018: $821,465Net Assets 2018: $160,5352018Assets 2019: $1,193,168Liabilities 2019: $989,581Net Assets 2019: $203,5872019Assets 2020: $1,398,966Liabilities 2020: $1,151,383Net Assets 2020: $247,5832020Assets 2021: $1,875,825Liabilities 2021: $1,710,437Net Assets 2021: $165,3882021Assets 2022: $2,202,715Liabilities 2022: $2,005,718Net Assets 2022: $196,9972022Assets 2023: $1,587,646Liabilities 2023: $1,382,653Net Assets 2023: $204,9932023Assets 2024: $1,858,519Liabilities 2024: $1,634,669Net Assets 2024: $223,8502024

Highlighted filing

2024

Assets$1,858,519
Liabilities$1,634,669
Net Assets$223,850

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $13,026,8072010Expenses 2011: $12,705,5842011Expenses 2012: $12,452,2692012Expenses 2013: $11,933,6682013Revenue 2014: $11,925,336Expenses 2014: $12,033,260Net Income 2014: -$107,9242014Revenue 2015: $12,254,143Expenses 2015: $12,282,103Net Income 2015: -$27,9602015Revenue 2016: $12,123,468Expenses 2016: $12,078,900Net Income 2016: $44,5682016Revenue 2017: $12,821,979Expenses 2017: $12,829,896Net Income 2017: -$7,9172017Revenue 2018: $13,013,111Expenses 2018: $12,935,430Net Income 2018: $77,6812018Revenue 2019: $12,425,461Expenses 2019: $12,382,409Net Income 2019: $43,0522019Revenue 2020: $14,901,438Expenses 2020: $14,857,442Net Income 2020: $43,9962020Revenue 2021: $17,254,934Expenses 2021: $17,337,129Net Income 2021: -$82,1952021Revenue 2022: $19,429,569Expenses 2022: $19,397,960Net Income 2022: $31,6092022Revenue 2023: $28,398,408Expenses 2023: $28,390,412Net Income 2023: $7,9962023Revenue 2024: $20,041,290Expenses 2024: $20,022,433Net Income 2024: $18,8572024

Highlighted filing

2024

Revenue$20,041,290
Expenses$20,022,433
Net Income$18,857

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.86$1.63$0.22$20.0$20.0$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.59$1.38$0.20$28.4$28.4$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.20$2.01$0.20$19.4$19.4$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.88$1.71$0.17$17.3$17.3$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.40$1.15$0.25$14.9$14.9$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.99$0.20$12.4$12.4$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.82$0.16$13.0$12.9$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.98$0.08$12.8$12.8$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.80$0.09$12.1$12.1$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.97$0.05$12.3$12.3$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.93$0.07$11.9$12.0$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.68$0.18$11.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.75$0.27$12.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.88$0.33$12.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.76$0.18$13.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$20,041,290
Mission and Program Overview

Mission

The coalition will collaborate with parents to integrate a system of services and facilitate quality early education programs that include linkages to all areas of child development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,126,401$1,393,835▲ $267,434
Land, Buildings, and Equipment, Net$50,271$272,766▲ $222,495
Accounts Receivable$385,550$162,550▼ $223,000
Prepaid Expenses and Deferred Charges$16,905$18,849▲ $1,944
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$1,587,646$1,858,519▲ $270,873
Other Assets Total$8,419$10,419▲ $2,000
Liabilities
Accounts Payable and Accrued Expenses$1,178,168$1,186,739▲ $8,571
Other Liabilities$204,485$447,930▲ $243,445
Total Liabilities$1,382,653$1,634,669▲ $252,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$204,993$223,850▲ $18,857
Total Net Assets Fund Balance$204,993$223,850▲ $18,857
Total Liabilities and Net Assets / Fund Balance$1,587,646$1,858,519▲ $270,873

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$272,766$6,267$279,033
Equipment-$13,498$13,498
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sonya BosankoCEOFT$133,373$31,108$164,481
Desirae RickmanFinance DireFT$79,388$7,787$87,175

Board Members and Trustees

NameTitle
Rob WardlowChair
Beverly GoodmanVice Chair
Alexa MillsBoard Member
Avida RosaBoard Member
Dale FrenchBoard Member
Dana MoxleyBoard Member
Deanna RobertsBoard Member
Diana FineganBoard Member
Heather HollingsworthBoard Member
Jeanne Harris- LivelyBoard Member
Kathryn DefrancoBoard Member
Linda BarberBoard Member
Mary WachiraBoard Member
Robert WellsBoard Member
Rory WellsBoard Member
Talesha PageBoard Member
Woodroe Blake FugateBoard Member
Tanya StantonSecretary
John KenneyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kid's N Company Of Williston INCChild Care357 NORTH MAIN STREET, Williston, FL 32696$1,015,373
Citrus County School BoardChild Care1007 WEST MAIN STREET, Inverness, FL 34450$878,111
The Keys To Knowlege Learning AcadChild Care1034 NORTH MAIN STREET, Bushnell, FL 33513$604,957
Sumter County School BoardChild Care2680 WEST CR 476, Bushnell, FL 33513$533,586
Levy County School BardChild Care480 MARSHBURN DR, Bronson, FL 32621$413,569
Revenue and Support

Revenue Composition

Contributions and Grants
$20,041,290
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$37,926
Change in Net Assets
$18,857

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,041,290
Total Revenue per Audited Statements
$20,041,290
Total Revenue per Form 990
$20,041,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,695,751
Grants and Similar Amounts Paid$2,799,216
Salaries, Compensation, and Employee Benefits$2,527,466
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$14,335,742$4,243-$14,339,985
Grants to Domestic Individuals$1,833,464--$1,833,464
Other Salaries and Wages$1,529,781$151,938-$1,681,719
Grants to Domestic Orgs$965,752--$965,752
Other Employee Benefits$234,895$45,693-$280,588
Current Officers, Directors, Trustees, and Key Employees-$266,942-$266,942
Pension Plan Contributions$138,187$26,051-$164,238
Payroll Taxes$113,879$20,100-$133,979
Depreciation Depletion$44,059$14,687-$58,746
Occupancy$39,218$12,472-$51,690
Conferences and Meetings$656$26,482-$27,138
Fees for Services Accounting-$27,005-$27,005
Information Technology$19,747$7,120-$26,867
Office Expenses$14,755$10,541-$25,296
Travel$9,098$1,803-$10,901
Interest-$8,723-$8,723
Other Expenses$2,025$6,002-$8,027
Advertising$7,339$186-$7,525
Insurance$1,361$5,647-$7,008
Total Functional Expenses$19,386,798$635,635$0$20,022,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$20,022,433
Total Expenses per Audited Statements$20,022,433
Total Expenses per Form 990$20,022,433
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
All About Kids LLCLecanto, FL501c3Covid Assistance$58,240
KID'S N COMPANY OF WILLISTON INCWilliston, FL-Covid Assistance$51,171
Rr Gage Enterprises IncBushnell, FL-Covid Assistance$43,286
The Villages Early Learning CompanyThe Villages, FL-Covid Assistance$43,060
Ymca of the SuncoastLecanto, FL-Covid Assistance$43,016
AMERICA'S ANGELS INCHernando, FL-Covid Assistance$37,046
The Keys to Knowledge Learning AcadBushnell, FL-Covid Assistance$32,243
NANNA'S PLACE OF BRONSON INCBronson, FL-Covid Assistance$30,359
Amazing Grace Lutheran Church IncOxford, FL-Covid Assistance$29,978
Nature Coast Preschool IncHomosassa, FL-Covid Assistance$29,644
C R P S IncCrystal River, FL-Covid Assistance$26,097
Two by Two Learning Center IncWilliston, FL-Covid Assistance$25,701
Wee Care Day Care IncCrystal River, FL-Covid Assistance$25,104
Cole T IncInverness, FL-Covid Assistance$24,317
T Cole IncInverness, FL-Covid Assistance$23,508
Fun 4 Kids 1 IncTrenton, FL-Covid Assistance$23,101
Clyatt House Learning Center LLCChiefland, FL-Covid Assistance$22,928
Caterpillar Clubhouse Learning CentCrystal River, FL-Covid Assistance$21,706
Fun 4 Kids 2 IncTrenton, FL-Covid Assistance$21,651
The Keys to Knowledge 2 IncWildwood, FL-Covid Assistance$21,436
Crystal River United Methodist ChurCrystal River, FL-Covid Assistance$21,252
Swander Investments IncCitrus Springs, FL-Covid Assistance$20,122
Little Wonders Childcare Centre IncBeverly Hills, FL-Covid Assistance$19,402
Little Friends Day Care Center IncWilliston, FL-Covid Assistance$18,694
KID'S WORLD PRESCHOOL INCTrenton, FL-Covid Assistance$18,084
Caterpillar Clubhouse Learning CentHomosassa, FL-Covid Assistance$17,399
Abundance of Joy Learning Center IWebster, FL-Covid Assistance$16,602
Bright Futures Early Learning AcadeWildwood, FL-Covid Assistance$15,993
Solid Rock Church of God of InverneInverness, FL-Covid Assistance$14,686
Lj Hannah Center for LearningWildwood, FL-Covid Assistance$14,094
Leaps and Bounds LLCWindmere, FL-Covid Assistance$14,060
Mini Milestones Childcare Academy LOxford, FL-Covid Assistance$12,274
Seven Rivers Presbyterian Church ICrystal River, FL-Covid Assistance$12,183
First Baptist Church of WildwoodWildwood, FL-Covid Assistance$11,296
Little Disciples IncCrystal River, FL-Covid Assistance$11,204
River Gardens Baptist Church IncDunnellon, FL-Covid Assistance$10,087
Follow That Dream Daycare IncInglis, FL-Covid Assistance$9,320
NOAH'S ARK SCHOOL READINESS CENTERInverness, FL-Covid Assistance$8,749
Kid City USA Crystal River IncCrystal River, FL-Covid Assistance$7,973
Ark Angels Christian Preschool IncCrystal River, FL-Covid Assistance$7,732
Tkma Enterprises IncInverness, FL-Covid Assistance$7,118
Kountry Kids Learning Center IncChiefland, FL-Covid Assistance$6,621
Doodle Bugs Learning CenterCross City, FL-Covid Assistance$6,497
ST PAUL'S EVANGELICAL LUTHERAN CHURBeverly Hills, FL-Covid Assistance$6,264
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
Dana MoxleyKids N CompanyChildcare/covid GrntNo$1,015,373
Linda BarberNOAH'S CHRISTIAChildcare/covid GrntNo$197,784
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Financed Leases$275,375
Compensated Absences$172,555
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 irs form 990 was distributed to board members by email for review. Board members were given a deadline for questions or changes related to the return. The 990 was formally accepted at a board meeting before filing with the irs.

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

All officers and employees are required to sign an acknowledgement that they have received and read the conflict of interest policy when they are hired or accepted to the board. This acknowledgment is required to be signed annually.

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

The executive director's salary is determined by the administrative committee and is based on a performance evaluation and the achievement of organizational goals.

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

Officers/employees receive salary increases based on merit and performance as indicated in written evaluations on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Early Learning Coalition of the
EIN
59-3736503
Phone
3525639939
Address
11527 W EMERALD OAKS DRIVE, CRYSTAL RIVER, FL 34428

Signing Officer

Name
Sonya Bosanko
Title
CEO
Phone
3523024633
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sonya Bosanko
Formed
2005
Legal Domicile
Fl
Voting Board Members
19
Independent Board Members
19
Employees
32

Preparer

Firm
Purvis Gray & Company Llp
Address
2347 SE 17TH STREET, OCALA, FL 34471
Preparer
Helen Y Painter CPA
Phone
3527323872
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

The organization discontinued the preschool development program. The preschool development program provided additional support to current childhood development programs and supported children across early childhood into the elementary grades

Form 990, Part IX, Line 11G

Coalition cont children svcs 9,746,447 0 0 tax, license, and fees 0 4,243 0 coalition cont children svcs 4,589,295 0 0 total 14,335,742 4,243 0

Financial Statement Notes

Schedule D, Page 3, Part X

The coalition is exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, the financial statements do not reflect a provision for income taxes. It is the policy of management to evaluate its tax positions on an ongoing basis and to disclose any such positions it believes would have a material impact on the financial statements and related notes. Management also believes that no such required disclosures currently exist. The coalition is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years before 2021. The coalition would recognize interest accrued related to unrecognized tax benefits in interest expense and penalities, if any, in operating expenses.

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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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