Civic Intelligence

The Early Learning Coalition of Southwest Florida Inc.

990 • Fiscal year 2024 • EIN 65-1144775

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 27, 2025

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

87th percentile

0.81x

Higher debt load relative to assets than 87% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.09x

Higher debt load relative to revenue than 18% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

41st percentile

1.7%

Higher net margin than 41% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$118,137

Higher top officer pay than 9% of similar nonprofits.

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

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-30%

Faster revenue growth than 7% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,341,902

Up $1,358,528 (+19%) from 2023

Net Assets

Up

$1,562,395

Up $1,260,279 (+417%) from 2023

Liabilities

Up

$6,779,507

Up $98,249 (+1.5%) from 2023

Revenue

Down

$73,999,195

Down $32,463,076 (-30%) from 2023

Expenses

Down

$72,738,916

Down $33,680,655 (-32%) from 2023

Net Income

Up

$1,260,279

Up $1,217,579 (+2851%) from 2023

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 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: $302,1162023Assets 2024: $8,341,902Liabilities 2024: $6,779,507Net Assets 2024: $1,562,3952024

Highlighted filing

2024

Assets$8,341,902
Liabilities$6,779,507
Net Assets$1,562,395

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 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: $42,7002023Revenue 2024: $73,999,195Expenses 2024: $72,738,916Net Income 2024: $1,260,2792024

Highlighted filing

2024

Revenue$73,999,195
Expenses$72,738,916
Net Income$1,260,279
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 27, 2025
Return Version
2023v6.0
Gross Receipts
$74,011,694
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
Cash and Non-Interest-Bearing Accounts$2,353,795$6,584,264▲ $4,230,469
Intangible Assets-$816,817-
Pledges and Grants Receivable$3,855,150$538,255▼ $3,316,895
Prepaid Expenses and Deferred Charges$62,465$35,183▼ $27,282
Land, Buildings, and Equipment, Net$45,192$28,661▼ $16,531
Total Assets$6,983,374$8,341,902▲ $1,358,528
Other Assets Total$666,772$338,722▼ $328,050
Liabilities
Accounts Payable and Accrued Expenses$5,322,160$6,265,008▲ $942,848
Other Liabilities$850,362$514,499▼ $335,863
Deferred Revenue$508,736--
Total Liabilities$6,681,258$6,779,507▲ $98,249
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$302,116$1,562,395▲ $1,260,279
Total Net Assets Fund Balance$302,116$1,562,395▲ $1,260,279
Total Liabilities and Net Assets / Fund Balance$6,983,374$8,341,902▲ $1,358,528

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,661$32,916$61,577
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Melanie StefanowiczCEOFT$118,137$118,137
Leona AdkinsCQOFT$117,476$117,476
Lugeenya BlackstockCFOFT$104,347$104,347
Gilda DuranChief Prog.FT$104,175$104,175
Wynetta UpshawCAOFT$99,509$99,509
Susan BlockCEOFT$76,657$76,657

Highest Paid Contractors

ContractorServicesLocationCompensation
Open Doors PreschoolDaycare13410 SHIRE LANE, Fort Meyers, FL 33912$1,061,965
Guadalupe Center INC MonoghanDaycare1170 HARVEST DR, Immokalee, FL 34142$1,025,812
Kaplan Early Learning CompanyDaycarePO BOX 890575, Charlotte, NC 28289$970,811
Odyssey Preschool Academy INCDaycare4246 EVANS AVE, Fort Myers, FL 33901$910,686
Teachstone Training LLCDaycare675 PETER JEFFERSON PKY, Charlottesville, VA 22911$861,734
Revenue and Support

Revenue Composition

Contributions and Grants
$73,983,298
Program Service Revenue
$0
Investment Income
$-12,499
Other Revenue
$28,396
Change in Net Assets
$1,260,279

Audited Revenue Reconciliation

Revenue per Audited Statements
$73,999,195
Total Revenue per Audited Statements
$73,999,195
Total Revenue per Form 990
$73,999,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,447,542
Salaries, Compensation, and Employee Benefits$4,291,374
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,106,469$841,042-$2,947,511
Advertising$1,662,791$11-$1,662,802
Other Expenses$753,065$53,466-$753,065
Current Officers, Directors, Trustees, and Key Employees$96,441$523,860-$620,301
Occupancy$268,532$273,025-$541,557
Other Employee Benefits$205,479$127,313-$332,792
Payroll Taxes$165,171$102,337-$267,508
All Other Expenses$80,637$70,982-$151,619
Depreciation Depletion$144,381$1,814-$146,195
Insurance$58,751$64,511-$123,262
Pension Plan Contributions$76,107$47,155-$123,262
Information Technology$57,339$62,962-$120,301
Fees for Services Accounting$49,126$53,942-$103,068
Office Expenses$58,969$21,350-$80,319
Travel$22,091$21,041-$43,132
Conferences and Meetings$705$5,627-$6,332
Fees for Services Legal$2,235$2,455-$4,690
Total Functional Expenses$70,369,421$2,369,495$0$72,738,916

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$72,738,916
Total Expenses per Audited Statements$72,738,916
Total Expenses per Form 990$72,738,916
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
Current Portion of Lease Liability$287,509
Accrued Payroll$226,990
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
Laura Bright
Title
Board Chair
Phone
2392674105
Signed
2025-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Melanie Stefanowicz
Formed
2000
Legal Domicile
Fl
Voting Board Members
17
Independent Board Members
17
Employees
56
Volunteers
17

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 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 262 sites serving 7,726 children in our 4-county region.

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IRS990/InsuranceGrp/ManagementAndGeneralAmt064511
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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 262 SITES SERVING 7,726 CHILDREN IN OUR 4-COUNTY REGION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt034934462
IRS990/ProgSrvcAccomActy3Grp/Desc0AMERICAN RESCUE PLAN ACT EARLY LEARNING DISCRETIONARY GRANT: THIS INITIATIVE IS FUNDED FROM THE AMERICAN RESCUE PLAN (ARP) ACT DISCRETIONARY CHILD CARE AND DEVELOPMENT BLOCK GRANT TRUST FUND IN SECTION 53 OF CHAPTER 2023-239, LAWS OF FLORIDA. THE PURPOSE OF THIS FUNDING IS TO IMPLEMENT AN EARLY LEARNING DISCRETIONARY GRANT PROGRAM FOR THE FOLLOWING PURPOSES: INCREASING/BUILDING THE SUPPLY OF CHILD CARE, TRAINING, PROFESSIONAL LEARNING ACTIVITIES, AND WORKFORCE INITIATIVES, LOCAL INITIATIVES/PILOT PROJECTS TO IMPROVE KINDERGARTEN READINESS, COMMUNITY OUTREACH AND FAMILY ENGAGEMENT, EQUIPMENT, SUPPLIES, CLASSROOM MATERIALS, CURRICULUM, BUSINESS ADMINISTRATION COMPUTER SOFTWARE, EARLY LEARNING SOFTWARE AND TECHNOLOGY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0220505

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.34$6.78$1.56$74.0$72.7$1.26
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
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
Peer Organizations

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