Civic Intelligence

The Early Learning Coalition of Southwest Florida Inc.

990 • Fiscal year 2020 • EIN 65-1144775

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 29, 2021

2675 Winkler Ave Rm/Ste 300Fort Myers, FL 33901

(239) 935-6100

Siviq Scores

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

Liabilities / Assets

91st percentile

0.95x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

21st percentile

0.12x

Higher debt load relative to revenue than 21% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

36th percentile

0.3%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

23rd percentile

$150,568

Higher top officer pay than 23% of similar nonprofits.

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

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

73rd percentile

18%

Faster asset growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

57th percentile

5.5%

Faster revenue growth than 57% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Flat

$6,117,868

Flat from 2020

Net Assets

Flat

$309,634

Flat from 2020

Liabilities

Flat

$5,808,234

Flat from 2020

Revenue

Flat

$49,406,696

Flat from 2020

Expenses

Flat

$49,274,079

Flat from 2020

Net Income

Flat

$132,617

Flat from 2020

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $3,953,610Liabilities 2011: $3,756,604Net Assets 2011: $197,0062011Assets 2012: $5,590,321Liabilities 2012: $5,339,037Net Assets 2012: $251,2842012Assets 2013: $3,301,423Liabilities 2013: $3,065,975Net Assets 2013: $235,4482013Assets 2014: $2,921,952Liabilities 2014: $2,691,111Net Assets 2014: $230,8412014Assets 2015: $3,105,943Liabilities 2015: $2,889,551Net Assets 2015: $216,3922015Assets 2016: $2,751,541Liabilities 2016: $2,551,622Net Assets 2016: $199,9192016Assets 2017: $3,371,495Liabilities 2017: $3,165,437Net Assets 2017: $206,0582017Assets 2018: $3,289,221Liabilities 2018: $3,095,206Net Assets 2018: $194,0152018Assets 2019: $5,165,038Liabilities 2019: $4,988,021Net Assets 2019: $177,0172019Assets 2020: $6,117,868Liabilities 2020: $5,808,234Net Assets 2020: $309,6342020Assets 2020: $6,117,868Liabilities 2020: $5,808,234Net Assets 2020: $309,6342020Assets 2021: $8,572,364Liabilities 2021: $8,691,271Net Assets 2021: -$118,9072021Assets 2022: $7,578,436Liabilities 2022: $7,319,020Net Assets 2022: $259,4162022Assets 2023: $6,983,374Liabilities 2023: $6,681,258Net Assets 2023: $302,1162023

Highlighted filing

2020

Assets$6,117,868
Liabilities$5,808,234
Net Assets$309,634

Operations Trend

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

$150M$100M$50M$0-$50MRevenue 2011: $43,765,524Expenses 2011: $43,764,302Net Income 2011: $1,2222011Revenue 2012: $41,789,972Expenses 2012: $41,796,742Net Income 2012: -$6,7702012Revenue 2013: $42,525,116Expenses 2013: $42,540,952Net Income 2013: -$15,8362013Revenue 2014: $41,702,362Expenses 2014: $41,706,969Net Income 2014: -$4,6072014Revenue 2015: $42,675,630Expenses 2015: $42,690,079Net Income 2015: -$14,4492015Revenue 2016: $40,499,085Expenses 2016: $40,515,558Net Income 2016: -$16,4732016Revenue 2017: $42,568,000Expenses 2017: $42,561,861Net Income 2017: $6,1392017Revenue 2018: $42,736,759Expenses 2018: $42,748,802Net Income 2018: -$12,0432018Revenue 2019: $46,817,763Expenses 2019: $46,835,098Net Income 2019: -$17,3352019Revenue 2020: $49,406,696Expenses 2020: $49,274,079Net Income 2020: $132,6172020Revenue 2020: $49,406,696Expenses 2020: $49,274,079Net Income 2020: $132,6172020Revenue 2021: $53,136,392Expenses 2021: $53,564,933Net Income 2021: -$428,5412021Revenue 2022: $68,403,647Expenses 2022: $68,469,393Net Income 2022: -$65,7462022Revenue 2023: $106,462,271Expenses 2023: $106,419,571Net Income 2023: $42,7002023

Highlighted filing

2020

Revenue$49,406,696
Expenses$49,274,079
Net Income$132,617
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 29, 2021
Return Version
2019v5.0
Gross Receipts
$49,406,696
Mission and Program Overview

Mission

The organization's primary exempt purpose is to enhance the quality of children's lives by providing families, early childhood educators, care- givers and community partners in collier, glades, hendry and lee counties, with opportunities to positively impact the future. The early learning programs have high quality standards, comprehensive services, seamless delivery systems with diverse settings, and well-educated, competent staff. The delivery systems for school readiness programs are comprised of child care providers and of school-based sites operated by public and nonpublic schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,727,246$3,106,232▲ $378,986
Cash and Non-Interest-Bearing Accounts$2,070,248$2,800,801▲ $730,553
Prepaid Expenses and Deferred Charges$122,362$115,714▼ $6,648
Accounts Receivable$210,630$67,947▼ $142,683
Land, Buildings, and Equipment, Net$34,552$27,174▼ $7,378
Total Assets$5,165,038$6,117,868▲ $952,830
Liabilities
Accounts Payable and Accrued Expenses$4,580,456$3,735,297▼ $845,159
Deferred Revenue$222,510$1,817,938▲ $1,595,428
Other Liabilities$185,055$254,999▲ $69,944
Total Liabilities$4,988,021$5,808,234▲ $820,213
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$177,017$309,634▲ $132,617
Total Net Assets Fund Balance$177,017$309,634▲ $132,617
Total Liabilities and Net Assets / Fund Balance$5,165,038$6,117,868▲ $952,830

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,174$89,443$116,617
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nga CotterCFOFT$150,568$150,568
Susan BlockCEOFT$140,849$140,849

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Child Care Of Southwest Florida INCDaycare6831 PALISADES PARK CT SUITE 6, Fort Myers, FL 33912$1,101,732
Open Doors PreschoolDaycare5280 LEE BLVD, Lehigh Acres, FL 33971$799,336
Wellington Academy LLCDaycare5244 RAMSEY WAY, Fort Myers, FL 33907$656,622
All Aboard PreschoolDaycare1918 SE SANTA BARBARA PL, Cape Coral, FL 33990$656,447
Guadalupe Center INCDaycare509 HOPE CIRCLE, Immokalee, FL 34142$534,294
Revenue and Support

Revenue Composition

Contributions and Grants
$49,381,415
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$25,281
Change in Net Assets
$132,617

Audited Revenue Reconciliation

Revenue per Audited Statements
$49,406,696
Total Revenue per Audited Statements
$49,406,696
Total Revenue per Form 990
$49,406,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$43,423,899
Salaries, Compensation, and Employee Benefits$3,654,982
Other Expenses$2,195,198
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$43,423,899--$43,423,899
Other Salaries and Wages$2,058,220$629,042-$2,687,262
Other Employee Benefits$346,457$105,886-$452,343
Current Officers, Directors, Trustees, and Key Employees$223,202$68,215-$291,417
Payroll Taxes$171,535$52,425-$223,960
Office Expenses-$151,464-$151,464
Other Expenses$120,711$5,852-$126,563
All Other Expenses$15,706$59,428-$75,134
Occupancy$33,695$14,971-$48,666
Travel$13,772$20,587-$34,359
Depreciation Depletion$4,058$3,320-$7,378
Advertising$1,541$334-$1,875
Total Functional Expenses$47,798,032$1,476,047$0$49,274,079

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$49,274,079
Total Expenses per Audited Statements$49,274,079
Total Expenses per Form 990$49,274,079
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Childcare Payments--Vpk & Sr$41,718,810
Redlands ChristianImmokalee, FL-Vpk$1,705,089
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$254,999
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
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

Form 990 is sent to members of the finance and executive committees for review prior to filing.

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

If a conflict arises, board member shall disclose orally the nature of the conflict and abstain from discussion and voting on the matter and complete a conflict of interest form.

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

Ceo position is based on comparable ceo/executive director position of other early learning coalitions and not-for-profit organizations in the service area with similar duties and similar size and budgets. Assigned hr staff will contact the organizations for comparability data and/or use the internet to query for information. In addition, hr staff will go to guidestar.com to review form 990 submitted by other early learning coalitions and not-for-profit organizations to review comparable position compensation. Hr staff may proceed with a compensation survey or study and/or request for an independent consultant for assistance. Hr staff recommends compensation to the executive committee.

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

Director/manager positions are based on comparable positions of other early learning coalitions and not-for-profit organizations in the service area with similar duties. Assigned hr staff will contact the organizations for comparability data and/or use the internet to query for information. In addition, hr staff will of to guidestar.com to review form 990 submitted by the early learning coalitions to review comparable position compensation. Hr staff recommends compensation to the ceo.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statments are on the organization's website. These documents are also available upon request.

Filing and Contact Details

Filer

Filer Name
The Early Learning Coalition of
EIN
65-1144775
Phone
2399356100
Address
2675 WINKLER AVE RM/STE 300, FORT MYERS, FL 33901

Signing Officer

Name
Susan Block
Title
CEO
Phone
2392674105
Signed
2021-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Block
Formed
2000
Legal Domicile
Fl
Voting Board Members
16
Independent Board Members
16
Employees
69
Volunteers
664

Preparer

Firm
Moss Krusick & Associates 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 primary exempt purpose is to enhance the quality of children's lives by providing families, early childhood educators, care- givers and community partners in collier, glades, hendry and lee counties, with opportunities to positively impact the future. The early learning programs have high quality standards, comprehensive services, seamless delivery systems with diverse settings, and well-educated, competent staff. The delivery systems for school readiness programs are comprised of child care providers and of school-based sites operated by public and nonpublic schools.

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

Voluntary pre-kindergarten (vpk)- a legislatively mandated, statewide program designed to prepare every four-year-old and younger five-year-olds in florida for kindergarten and build the foundation for their educational success. The vpk program gives each child an opportunity for preparation to perform better in school and throughout life through participation in vpk. Providers contract to assure high literacy standards, accountability, appropriate curriculum, substantial instruction periods, manageable class sizes, and qualified instructors. The early learning coalition of southwest florida supports the vpk program in collier, glades, hendry and lee counties by contracting for voluntary pre-kindergarten services and supporting the development of high quality vpk providers. The program is available for four and five-year-old children in 256 sites serving 7,923 children in our 4-county region.

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IRS990/MissionDesc0THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO ENHANCE THE QUALITY OF CHILDREN'S LIVES BY PROVIDING FAMILIES, EARLY CHILDHOOD EDUCATORS, CARE- GIVERS AND COMMUNITY PARTNERS IN COLLIER, GLADES, HENDRY AND LEE COUNTIES, WITH OPPORTUNITIES TO POSITIVELY IMPACT THE FUTURE. THE EARLY LEARNING PROGRAMS HAVE HIGH QUALITY STANDARDS, COMPREHENSIVE SERVICES, SEAMLESS DELIVERY SYSTEMS WITH DIVERSE SETTINGS, AND WELL-EDUCATED, COMPETENT STAFF. THE DELIVERY SYSTEMS FOR SCHOOL READINESS PROGRAMS ARE COMPRISED OF CHILD CARE PROVIDERS AND OF SCHOOL-BASED SITES OPERATED BY PUBLIC AND NONPUBLIC SCHOOLS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0VOLUNTARY PRE-KINDERGARTEN (VPK)- A LEGISLATIVELY MANDATED, STATEWIDE PROGRAM DESIGNED TO PREPARE EVERY FOUR-YEAR-OLD AND YOUNGER FIVE-YEAR-OLDS IN FLORIDA FOR KINDERGARTEN AND BUILD THE FOUNDATION FOR THEIR EDUCATIONAL SUCCESS. THE VPK PROGRAM GIVES EACH CHILD AN OPPORTUNITY FOR PREPARATION TO PERFORM BETTER IN SCHOOL AND THROUGHOUT LIFE THROUGH PARTICIPATION IN VPK. PROVIDERS CONTRACT TO ASSURE HIGH LITERACY STANDARDS, ACCOUNTABILITY, APPROPRIATE CURRICULUM, SUBSTANTIAL INSTRUCTION PERIODS, MANAGEABLE CLASS SIZES, AND QUALIFIED INSTRUCTORS. THE EARLY LEARNING COALITION OF SOUTHWEST FLORIDA SUPPORTS THE VPK PROGRAM IN COLLIER, GLADES, HENDRY AND LEE COUNTIES BY CONTRACTING FOR VOLUNTARY PRE-KINDERGARTEN SERVICES AND SUPPORTING THE DEVELOPMENT OF HIGH QUALITY VPK PROVIDERS. THE PROGRAM IS AVAILABLE FOR FOUR AND FIVE-YEAR-OLD CHILDREN IN 256 SITES SERVING 7,923 CHILDREN IN OUR 4-COUNTY REGION.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt021625288
IRS990/ProgSrvcAccomActy3Grp/Desc0OUTREACH & AWARENESS: THE EARLY LEARNING COALITION OF SOUTHWEST FLORIDA SUPPORTS THE VPK PROGRAM IN COLLIER, GLADES, HENDRY AND LEE COUNTIES BY: MONITORING CONTRACTED VPK CHILD CARE PROVIDERS FOR COMPLIANCE WITH THE STATEWIDE VPK CONTRACT AND VPK PROVIDERS UNDER THE REDLAND CHRISTIAN MIGRANT ASSOCIATION INCLUDING, BUT NOT EXCLUSIVE TO, ASSESSMENT CREDENTIALLING, CLASS RATIO AS WELL AS GENERAL HEALTH AND SAFETY REQUIREMENTS. OUTREACH ACTIVITIES AND ADVERTISING TO RAISE PUBLIC AWARENESS OF THE AVAILABILITY OF THE VOLUNTARY PRE-KINDERGARTEN SERVING TO PROMOTE ENROLLMENT OF CHILDREN IN THE VPK PROGRAM.
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt042704657

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.98$6.68$0.30$106$106$0.04
2022Summary only. Only limited summary data is available for this year.$7.58$7.32$0.26$68.4$68.5$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.57$8.69$0.12$53.1$53.6$0.43
2020Detailed filing. Detailed filing data is available for this year.$6.12$5.81$0.31$49.4$49.3$0.13
2020Summary only. Only limited summary data is available for this year.$6.12$5.81$0.31$49.4$49.3$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.17$4.99$0.18$46.8$46.8$0.02
2018Summary only. Only limited summary data is available for this year.$3.29$3.10$0.19$42.7$42.7$0.01
2017Summary only. Only limited summary data is available for this year.$3.37$3.17$0.21$42.6$42.6$0.01
2016Summary only. Only limited summary data is available for this year.$2.75$2.55$0.20$40.5$40.5$0.02
2015Summary only. Only limited summary data is available for this year.$3.11$2.89$0.22$42.7$42.7$0.01
2014Summary only. Only limited summary data is available for this year.$2.92$2.69$0.23$41.7$41.7$0.00
2013Summary only. Only limited summary data is available for this year.$3.30$3.07$0.24$42.5$42.5$0.02
2012Summary only. Only limited summary data is available for this year.$5.59$5.34$0.25$41.8$41.8$0.01
2011Summary only. Only limited summary data is available for this year.$3.95$3.76$0.20$43.8$43.8$0.00