Civic Intelligence

Fostering Early Learning Institute

990 • Fiscal year 2022 • EIN 68-0422263

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 15, 2023

Organization ProfileWWW.EARLYLEARNINGINSTITUTE.COM

View Organization Page

311 Professional Center Dr 100Rohnert Park, CA 94928

(707) 591-0170

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

23rd percentile

-8.0%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$166,704

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

1st percentile

-59%

Faster asset growth than 1% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-11%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$647,051

Down $927,217 (-59%) from 2021

Net Assets

Down

$538,089

Down $754,788 (-58%) from 2021

Liabilities

Down

$108,962

Down $172,429 (-61%) from 2021

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin23rd percentile

Revenue

Down

$3,729,505

Down $462,682 (-11%) from 2021

Expenses

Up

$4,027,604

Up $395,790 (+11%) from 2021

Net Income

Down

-$298,099

Down $858,472 (-153%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $175,764Liabilities 2010: $60,542Net Assets 2010: $115,2222010Assets 2011: $153,666Liabilities 2011: $85,265Net Assets 2011: $68,4012011Assets 2012: $210,519Liabilities 2012: $82,255Net Assets 2012: $128,2642012Assets 2013: $207,098Liabilities 2013: $118,386Net Assets 2013: $88,7122013Assets 2014: $214,788Liabilities 2014: $78,123Net Assets 2014: $136,6652014Assets 2015: $214,865Liabilities 2015: $85,729Net Assets 2015: $129,1362015Assets 2016: $369,448Liabilities 2016: $86,815Net Assets 2016: $282,6332016Assets 2017: $415,488Liabilities 2017: $95,695Net Assets 2017: $319,7932017Assets 2018: $339,905Liabilities 2018: $125,701Net Assets 2018: $214,2042018Assets 2019: $596,314Liabilities 2019: $117,499Net Assets 2019: $478,8152019Assets 2020: $1,364,909Liabilities 2020: $632,405Net Assets 2020: $732,5042020Assets 2021: $1,574,268Liabilities 2021: $281,391Net Assets 2021: $1,292,8772021Assets 2022: $647,051Liabilities 2022: $108,962Net Assets 2022: $538,0892022Assets 2023: $615,595Liabilities 2023: $1,977,539Net Assets 2023: -$1,361,9442023

Highlighted filing

2022

Assets$647,051
Liabilities$108,962
Net Assets$538,089
Open 2022 Filing

Operations Trend

Revenue Growth26th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,568,220Expenses 2010: $1,414,401Net Income 2010: $153,8192010Revenue 2011: $1,570,767Expenses 2011: $1,617,588Net Income 2011: -$46,8212011Revenue 2012: $2,012,699Expenses 2012: $1,952,836Net Income 2012: $59,8632012Revenue 2013: $2,316,873Expenses 2013: $2,356,425Net Income 2013: -$39,5522013Revenue 2014: $2,388,310Expenses 2014: $2,340,357Net Income 2014: $47,9532014Revenue 2015: $2,400,071Expenses 2015: $2,407,600Net Income 2015: -$7,5292015Revenue 2016: $2,903,004Expenses 2016: $2,749,507Net Income 2016: $153,4972016Revenue 2017: $3,171,731Expenses 2017: $3,134,571Net Income 2017: $37,1602017Revenue 2018: $3,419,039Expenses 2018: $3,524,628Net Income 2018: -$105,5892018Revenue 2019: $4,214,015Expenses 2019: $3,949,404Net Income 2019: $264,6112019Revenue 2020: $4,119,212Expenses 2020: $3,865,523Net Income 2020: $253,6892020Revenue 2021: $4,192,187Expenses 2021: $3,631,814Net Income 2021: $560,3732021Revenue 2022: $3,729,505Expenses 2022: $4,027,604Net Income 2022: -$298,0992022Revenue 2023: $4,235,823Expenses 2023: $4,269,201Net Income 2023: -$33,3782023

Highlighted filing

2022

Revenue$3,729,505
Expenses$4,027,604
Net Income-$298,099
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 15, 2023
Return Version
2022v5.0
Gross Receipts
$3,729,505
Mission and Program Overview

Mission

Serving young children with special needs and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,292,877$538,089▼ $754,788
Accounts Receivable$251,360$331,043▲ $79,683
Cash and Non-Interest-Bearing Accounts$1,182,713$193,115▼ $989,598
Land, Buildings, and Equipment, Net$137,942$120,640▼ $17,302
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,574,268$647,051▼ $927,217
Other Assets Total$2,253$2,253→ $0
Liabilities
Other Liabilities$281,391$108,962▼ $172,429
Total Liabilities$281,391$108,962▼ $172,429
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,292,877$538,089▼ $754,788
Total Liabilities and Net Assets / Fund Balance$1,574,268$647,051▼ $927,217

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$65,259$53,764$119,023
Equipment$37,783$61,903$99,686
Other Land Buildings$17,598$13,262$30,860
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michele RogersPresidentFT$166,704$166,704
Ila ShermanSecretaryFT$52,840$52,840

Board Members and Trustees

NameTitle
Tahema WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,335,640
Program Service Revenue
$393,865
Investment Income
$0
Other Revenue
$0
All Other Contributions
$335,263
Change in Net Assets
$-298,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,048,346
Other Expenses$979,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,328,150--$2,328,150
Occupancy$291,078$51,367-$342,445
Other Employee Benefits$270,624$26,765-$297,389
Current Officers, Directors, Trustees, and Key Employees$206,372$13,172-$219,544
Payroll Taxes$184,969$18,294-$203,263
All Other Expenses$179,551$22,890-$202,441
Other Expenses$36,333$5,780-$36,333
Office Expenses$30,027$5,299-$35,326
Depreciation Depletion$26,803$4,730-$31,533
Insurance$13,459$2,375-$15,834
Fees for Services Other-$10,158-$10,158
Advertising$6,117--$6,117
Total Functional Expenses$3,863,524$164,080$0$4,027,604
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$98,237
Payroll Taxes Payable$9,524
Loan Payable to Michelle Rogers$1,200
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section B, Line 11B

“Form 990 is provided for the organization's officers and board membersprior to the return being filed with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“The organization annually reviews the compliance with the conflict ofinterest policy.”

Form 990, Part VI, Section C, Line 19

“Copies of not-for-profit tax returns are available on california department of charitable trusts website.”

Filing and Contact Details

Filer

Filer Name
Fostering Early Learning Institute
EIN
68-0422263
Phone
7075910170
Address
311 PROFESSIONAL CENTER DR 100, ROHNERT PARK, CA 94928

Signing Officer

Name
Michele Rogers
Title
President
Signed
2023-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Rogers
Formed
1998
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
77
Volunteers
25

Preparer

Firm
David J Fisher CPA
Address
100 Professional Center Dr 111, Rohnert Park, CA 94928
Preparer
David J Fisher
Phone
7075889700
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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ANNUALLY REVIEWS THE COMPLIANCE WITH THE CONFLICT OFINTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF NOT-FOR-PROFIT TAX RETURNS ARE AVAILABLE ON CALIFORNIA DEPARTMENT OF CHARITABLE TRUSTS WEBSITE.
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$647,051
Liabilities
$108,962
Net assets
$538,089
Revenue
$3,729,505
Expenses
$4,027,604
Net income
-$298,099
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$1.98$1.36$4.24$4.27$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.65$0.11$0.54$3.73$4.03$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.28$1.29$4.19$3.63$0.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.63$0.73$4.12$3.87$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.12$0.48$4.21$3.95$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.13$0.21$3.42$3.52$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.10$0.32$3.17$3.13$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.09$0.28$2.90$2.75$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.09$0.13$2.40$2.41$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.08$0.14$2.39$2.34$0.05
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.12$0.09$2.32$2.36$0.04
2012Summary only. Only limited summary data is available for this year.$0.21$0.08$0.13$2.01$1.95$0.06
2011Summary only. Only limited summary data is available for this year.$0.15$0.09$0.07$1.57$1.62$0.05
2010Summary only. Only limited summary data is available for this year.$0.18$0.06$0.12$1.57$1.41$0.15