Civic Intelligence

Early Learning Coalition of Palm

EIN 65-0974035 • 501(c)3 • Boynton Beach, FL

Profile

To manage, improve and evaluate an integrated and quality seamless service delivery system for all publicly-funded early care and education programs serving children from birth to five years of age and school-age siblings to serve families in palm beach county.

2300 High Ridge Rd Suite 115Boynton Beach, FL 33426

www.elcpalmbeach.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.87x

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

501(c)3 • $250M-$1B nonprofits • Source year 2023

Liabilities / Revenue

10th percentile

0.07x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2023

Net Margin

40th percentile

1.0%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

29%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Revenue Growth

92nd percentile

57%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Assets

Down

$22,363,051

Down $1,161,868 (-4.9%) from 2023

Liabilities

Down

$20,090,262

Down $310,897 (-1.5%) from 2023

Net Assets

Down

$2,272,789

Down $850,971 (-27%) from 2023

Revenue

Down

$190,634,858

Down $85,956,985 (-31%) from 2023

Expenses

Down

$191,485,828

Down $82,434,018 (-30%) from 2023

Net Income

Down

-$850,970

Down $3,522,967 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $8,575,626Liabilities 2010: $8,326,962Net Assets 2010: $248,6642010Assets 2011: $9,290,138Liabilities 2011: $8,985,172Net Assets 2011: $304,9662011Assets 2012: $9,095,097Liabilities 2012: $8,801,935Net Assets 2012: $293,1622012Assets 2013: $10,386,681Liabilities 2013: $10,111,909Net Assets 2013: $274,7722013Assets 2014: $10,500,272Liabilities 2014: $10,224,992Net Assets 2014: $275,2802014Assets 2015: $11,195,942Liabilities 2015: $10,941,503Net Assets 2015: $254,4392015Assets 2016: $10,978,195Liabilities 2016: $10,778,474Net Assets 2016: $199,7212016Assets 2017: $11,038,784Liabilities 2017: $10,858,718Net Assets 2017: $180,0662017Assets 2018: $10,599,573Liabilities 2018: $10,465,547Net Assets 2018: $134,0262018Assets 2019: $18,139,331Liabilities 2019: $18,096,768Net Assets 2019: $42,5632019Assets 2020: $27,191,219Liabilities 2020: $26,530,530Net Assets 2020: $660,6892020Assets 2021: $22,720,661Liabilities 2021: $21,839,214Net Assets 2021: $881,4472021Assets 2022: $18,260,336Liabilities 2022: $17,808,573Net Assets 2022: $451,7632022Assets 2023: $23,524,919Liabilities 2023: $20,401,159Net Assets 2023: $3,123,7602023Assets 2024: $22,363,051Liabilities 2024: $20,090,262Net Assets 2024: $2,272,7892024

Highlighted filing

2024

Assets$22,363,051
Liabilities$20,090,262
Net Assets$2,272,789

Operations Trend

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

$300M$200M$100M$0-$100MExpenses 2010: $85,275,9322010Expenses 2011: $89,851,4992011Expenses 2012: $87,861,2792012Expenses 2013: $90,989,5752013Revenue 2014: $99,150,393Expenses 2014: $99,149,885Net Income 2014: $5082014Revenue 2015: $95,812,171Expenses 2015: $95,833,012Net Income 2015: -$20,8412015Revenue 2016: $98,178,423Expenses 2016: $98,233,141Net Income 2016: -$54,7182016Revenue 2017: $99,597,901Expenses 2017: $99,617,556Net Income 2017: -$19,6552017Revenue 2018: $102,313,466Expenses 2018: $102,359,506Net Income 2018: -$46,0402018Revenue 2019: $103,487,364Expenses 2019: $103,578,827Net Income 2019: -$91,4632019Revenue 2020: $127,668,509Expenses 2020: $127,050,383Net Income 2020: $618,1262020Revenue 2021: $145,871,424Expenses 2021: $145,650,666Net Income 2021: $220,7582021Revenue 2022: $176,458,150Expenses 2022: $176,887,834Net Income 2022: -$429,6842022Revenue 2023: $276,591,843Expenses 2023: $273,919,846Net Income 2023: $2,671,9972023Revenue 2024: $190,634,858Expenses 2024: $191,485,828Net Income 2024: -$850,9702024

Highlighted filing

2024

Revenue$190,634,858
Expenses$191,485,828
Net Income-$850,970

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.4$20.1$2.27$191$191$0.85
2023Detailed filing. Detailed filing data is available for this year.$23.5$20.4$3.12$277$274$2.67
2022Detailed filing. Detailed filing data is available for this year.$18.3$17.8$0.45$176$177$0.43
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$21.8$0.88$146$146$0.22
2020Detailed filing. Detailed filing data is available for this year.$27.2$26.5$0.66$128$127$0.62
2019Detailed filing. Detailed filing data is available for this year.$18.1$18.1$0.04$103$104$0.09
2018Detailed filing. Detailed filing data is available for this year.$10.6$10.5$0.13$102$102$0.05
2017Detailed filing. Detailed filing data is available for this year.$11.0$10.9$0.18$99.6$99.6$0.02
2016Detailed filing. Detailed filing data is available for this year.$11.0$10.8$0.20$98.2$98.2$0.05
2015Detailed filing. Detailed filing data is available for this year.$11.2$10.9$0.25$95.8$95.8$0.02
2014Detailed filing. Detailed filing data is available for this year.$10.5$10.2$0.28$99.2$99.1$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$10.1$0.27$91.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.10$8.80$0.29$87.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.29$8.99$0.30$89.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.58$8.33$0.25$85.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$190,634,858
Mission and Program Overview

Mission

To manage, improve and evaluate an integrated and quality seamless service delivery system for all publicly-funded early care and education programs serving children from birth to five years of age and school-age siblings to serve families in palm beach county.

A comprehensive, integrated system of early education and care programs in palm beach county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$12,201,258$10,072,504▼ $2,128,754
Cash and Non-Interest-Bearing Accounts$7,527,938$9,393,161▲ $1,865,223
Intangible Assets$2,473,243$1,910,380▼ $562,863
Prepaid Expenses and Deferred Charges$484,204$282,821▼ $201,383
Savings and Temporary Cash Investments$81,097$81,098▲ $1
Land, Buildings, and Equipment, Net$29,229$18,279▼ $10,950
Accounts Receivable$14,999$1,136▼ $13,863
Total Assets$23,524,919$22,363,051▼ $1,161,868
Other Assets Total$712,951$603,672▼ $109,279
Liabilities
Accounts Payable and Accrued Expenses$13,564,216$16,093,788▲ $2,529,572
Deferred Revenue$6,049,329$3,322,765▼ $2,726,564
Unsecured Notes Loans Payable$728,663$630,029▼ $98,634
Other Liabilities$58,952$43,680▼ $15,272
Total Liabilities$20,401,160$20,090,262▼ $310,898
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,123,759$2,272,789▼ $850,970
Total Net Assets Fund Balance$3,123,759$2,272,789▼ $850,970
Total Liabilities and Net Assets / Fund Balance$23,524,919$22,363,051▼ $1,161,868

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,279$21,815$40,094
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Warren R EldridgeCEOFT$215,531$45,075$260,606
Aruna GilbertCPOFT$170,380$49,086$219,466
Christie YoungCOOFT$175,056$39,588$214,644
Jose AbreuCIOFT$159,922$47,354$207,276
Aileen MartinezCFOFT$160,254$20,908$181,162

Board Members and Trustees

NameTitle
Howard BurnstonChair
Andrea KeiserVice Chair
Andrew MassieBoard Member
Anouska DelicatBoard Member
Edwin FergusonBoard Member
Glendna SheffieldBoard Member
Isis WilliamsBoard Member
Jeremy BowermanBoard Member
Julian SerranoBoard Member
Jyothis GuntaBoard Member
Lisa Williams-taylorBoard Member
Nichola Griffiths-buttsBoard Member
Nichole JamesBoard Member
Pilar TuckerBoard Member
Rafael ReyesBoard Member
Sandra WrightBoard Member
Tammy FieldsBoard Member
Thais SullivanBoard Member
Abby RossSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$190,608,316
Program Service Revenue
$26,542
Investment Income
$0
Other Revenue
$0
All Other Contributions
$725,664
Change in Net Assets
$-850,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$190,634,858
Revenue Not Reported on Form 990
$172,951
Total Revenue per Audited Statements
$190,807,809
Total Revenue per Form 990
$190,634,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,695,829
Salaries, Compensation, and Employee Benefits$18,789,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,397,206$1,811,123-$13,208,329
Other Employee Benefits$2,114,434$425,855-$2,540,289
Pension Plan Contributions$910,805$183,440-$1,094,245
Payroll Taxes$887,290$178,704-$1,065,994
Depreciation Depletion-$1,062,747-$1,062,747
Current Officers, Directors, Trustees, and Key Employees$330,302$550,840-$881,142
Fees for Services Other$793,223$76,369-$869,592
Information Technology$440,253$80,440-$520,693
Office Expenses$396,983$48,607-$445,590
Occupancy$232,354$185,719-$418,073
Insurance$107,696$31,765-$139,461
Travel$78,689$9,656-$88,345
Other Expenses$40,054$5,766-$45,820
Fees for Services Accounting-$42,649-$42,649
Fees for Services Legal-$42,019-$42,019
Interest$1,976$4,684-$6,660
All Other Expenses$720$134-$854
Total Functional Expenses$186,706,320$4,779,508$0$191,485,828

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$191,658,779
Expenses per Audited Statements$191,485,828
Total Expenses per Form 990$191,485,828
Expenses Not Reported on Form 990$172,951
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lisa Williams-taylorDirectorGrantNo$32,720,872
Edwin FergusonDirectorProvider PaymentNo$13,139,521
Julian SerranoDirectorProvider PaymentNo$1,071,787
Pilar TuckerDirectorProvider PaymentNo$307,681
Sandra WrightDirectorGrantNo$90,782
Nicola Griffths-buttsDirectorProvider PaymentNo$27,694
Thais SullivanDirectorContributionNo$10,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Funders-slots$43,680
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

A draft of form 990 is reviewed by the chief financial officer and the board treasurer. A final version of the form 990 tax return is presented to the coalition's board at the next regularly scheduled meeting for review and approval. After approval by the board, the board treasurer signs the authorization to e-file the form 990.

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

All new board member backgrounds are investigated for possible conflicts of interest. All new board members receive an orientation explaining the organization's conflict of interest policy. The importance of disclosure of conflicts of interest and reinforcement of the conflict of interest policy is performed at board of directors and committee meetings.

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

The salary for the ceo is determined by the executive committee, a subcommittee of the board of directors. The committee reviews the ceo's performance and adjusts his compensation annually based on the review, the ceo's responsibilities, and comparative market compensation. All salaries are budgeted and submitted to the finance committee for review and approval of the annual budget. The board of directors then reviews the budget and approves the salaries by adopting the annual budget.

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

All salaries are budgeted and submitted to the financial committee for review and approval of the annual budget. The board of directors then reviews the budget and employee salaries and approves the salaries by adopting the annual budget.

Form 990, Page 6, Part VI, Line 19

Per florida statutes, the organization's records are public documents. The coalition makes its records available to any individual that makes a valid public records request.

Filing and Contact Details

Filer

Filer Name
Early Learning Coalition of Palm
EIN
65-0974035
Phone
5612148000
Address
2300 HIGH RIDGE RD SUITE 115, BOYNTON BEACH, FL 33426

Signing Officer

Name
Andrea Keiser
Title
Vice Chair
Phone
5612148000
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Keiser
Formed
1999
Legal Domicile
Fl
Voting Board Members
22
Independent Board Members
16
Employees
264
Volunteers
19

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

To manage, improve and evaluate an integrated and quality seamless service delivery system for all publicly-funded early care and education programs serving children from birth to five years of age and school-age siblings to serve families in palm beach county.

Financial Statement Notes

Schedule D, Page 3, Part X

The coalition evaluates its uncertain tax positions in accordance with fasb asc 740, income taxes, which states that management's determination of the taxable status of an entity, including its status as a tax-exempt entity, is a tax position subject to the standards required for accounting for uncertainity in income taxes. Management does not believe that the coalition has any significant uncertain tax positions that would be material to the financial statements.

Raw XML AppendixShowing 400 of 634 raw XML fields

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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