Civic Intelligence

Educational First Steps

990 • Fiscal year 2016 • EIN 75-2334053

Jun 01, 2015 to May 31, 2016 • Filed on Nov 18, 2016

2815 Gaston AvenueDallas, TX 75226

(214) 824-7940

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

18th percentile

0.04x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

85th percentile

27%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

81st percentile

22%

Faster revenue growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$7,960,549

Up $1,278,543 (+19%) from 2015

Net Assets

Up

$7,792,213

Up $1,219,149 (+19%) from 2015

Liabilities

Up

$168,336

Up $59,394 (+55%) from 2015

Revenue

Up

$4,518,722

Up $817,495 (+22%) from 2015

Expenses

Up

$3,286,169

Up $626,081 (+24%) from 2015

Net Income

Up

$1,232,553

Up $191,414 (+18%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,412,367Liabilities 2011: $80,554Net Assets 2011: $4,331,8132011Assets 2012: $4,777,701Liabilities 2012: $74,419Net Assets 2012: $4,703,2822012Assets 2013: $5,474,086Liabilities 2013: $88,672Net Assets 2013: $5,385,4142013Assets 2014: $5,689,357Liabilities 2014: $160,547Net Assets 2014: $5,528,8102014Assets 2015: $6,682,006Liabilities 2015: $108,942Net Assets 2015: $6,573,0642015Assets 2016: $7,960,549Liabilities 2016: $168,336Net Assets 2016: $7,792,2132016Assets 2017: $7,624,018Liabilities 2017: $176,664Net Assets 2017: $7,447,3542017Assets 2018: $5,897,602Liabilities 2018: $291,311Net Assets 2018: $5,606,2912018Assets 2019: $6,904,639Liabilities 2019: $438,863Net Assets 2019: $6,465,7762019Assets 2020: $7,506,611Liabilities 2020: $246,688Net Assets 2020: $7,259,9232020Assets 2021: $8,025,845Liabilities 2021: $118,022Net Assets 2021: $7,907,8232021Assets 2022: $9,997,512Liabilities 2022: $196,946Net Assets 2022: $9,800,5662022Assets 2023: $10,162,783Liabilities 2023: $196,690Net Assets 2023: $9,966,0932023Assets 2025: $7,687,199Liabilities 2025: $143,813Net Assets 2025: $7,543,3862025

Highlighted filing

2016

Assets$7,960,549
Liabilities$168,336
Net Assets$7,792,213

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,798,2952011Expenses 2012: $1,895,9422012Expenses 2013: $2,096,8382013Revenue 2014: $2,504,620Expenses 2014: $2,399,337Net Income 2014: $105,2832014Revenue 2015: $3,701,227Expenses 2015: $2,660,088Net Income 2015: $1,041,1392015Revenue 2016: $4,518,722Expenses 2016: $3,286,169Net Income 2016: $1,232,5532016Revenue 2017: $3,389,122Expenses 2017: $3,731,518Net Income 2017: -$342,3962017Revenue 2018: $1,964,045Expenses 2018: $3,752,714Net Income 2018: -$1,788,6692018Revenue 2019: $4,839,203Expenses 2019: $4,019,216Net Income 2019: $819,9872019Revenue 2020: $5,168,069Expenses 2020: $4,410,236Net Income 2020: $757,8332020Revenue 2021: $3,782,133Expenses 2021: $3,179,595Net Income 2021: $602,5382021Revenue 2022: $5,036,248Expenses 2022: $2,824,829Net Income 2022: $2,211,4192022Revenue 2023: $3,698,254Expenses 2023: $3,545,523Net Income 2023: $152,7312023Revenue 2025: $2,741,644Expenses 2025: $3,913,069Net Income 2025: -$1,171,4252025

Highlighted filing

2016

Revenue$4,518,722
Expenses$3,286,169
Net Income$1,232,553
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Nov 18, 2016
Return Version
2015v2.0
Gross Receipts
$4,652,101
Mission and Program Overview

Mission

Educational First Steps (EFS) creates and supports high-quality early learning environments that ignite the minds of children from birth to age five in low income and historically oppressed communities. For over 30 years, EFS has transformed existing childcare centers into nationally accredited preschools in a period of 36-48 months at no cost to the centers or parents. By securing national accreditation, centers become highly respected preschools that are rooted fundamentally strong teaching pedagogy that prepares children for kindergarten and beyond; positioning them for long-term success.

Educational first steps' mission is to increase the availability of quality early childhood education for economically disadvantaged children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,088,749$4,011,068▲ $2,922,319
Land, Buildings, and Equipment, Net$1,474,260$1,457,975▼ $16,285
Pledges and Grants Receivable$1,052,593$1,447,859▲ $395,266
Savings and Temporary Cash Investments$2,524,426$639,213▼ $1,885,213
Cash and Non-Interest-Bearing Accounts$508,087$341,097▼ $166,990
Prepaid Expenses and Deferred Charges$33,548$46,087▲ $12,539
Inventories for Sale or Use-$17,250-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$6,682,006$7,960,549▲ $1,278,543
Other Assets Total$343$0▼ $343
Liabilities
Accounts Payable and Accrued Expenses$108,942$168,336▲ $59,394
Total Liabilities$108,942$168,336▲ $59,394
Net Assets / Fund Balance
Unrestricted Net Assets$5,601,750$5,341,462▼ $260,288
Temporarily Rstr Net Assets$971,314$2,450,751▲ $1,479,437
Total Net Assets Fund Balance$6,573,064$7,792,213▲ $1,219,149
Total Liabilities and Net Assets / Fund Balance$6,682,006$7,960,549▲ $1,278,543

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,192,579$68,046$1,260,625
Land$201,778-$201,778
Equipment$63,618$67,268$130,886
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John R BreitfellerExecutive DirectorFT$107,743$20,605$128,348
Donna Bush-to 83115Director of FinanceFT$54,567$2,743$57,310
Nancy Ferguson-fm 111515Director of FinanceFT$4,850-$4,850

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,378,513
Program Service Revenue
$18,790
Investment Income
$36,144
Other Revenue
$85,275
All Other Contributions
$4,023,201
Change in Net Assets
$1,232,553

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,518,722
Revenue Not Reported on Form 990
$-13,229
Total Revenue per Audited Statements
$4,505,493
Total Revenue per Form 990
$4,518,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,152,775
Other Expenses$1,133,394
Total Fundraising Expense$391,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,307,391$139,759$247,375$1,694,525
Current Officers, Directors, Trustees, and Key Employees$113,232$24,551$21,430$159,213
Other Employee Benefits$53,144$93,931$5,767$152,842
Payroll Taxes$110,093$12,156$16,714$138,963
Office Expenses$42,731$8,600$5,064$56,395
Occupancy$33,761$16,682$3,704$54,147
Fees for Services Other$27,375$16,634$7,063$51,072
Depreciation Depletion$31,704$8,135$3,645$43,484
Information Technology$22,607$13,615$5,799$42,021
Advertising$9,915$2,754$28,186$40,855
All Other Expenses$14,245$6,025$13,150$33,420
Other Expenses$21,518$247$990$21,518
Fees for Services Accounting$7,734$4,658$1,983$14,375
Pension Plan Contributions$2,531$4,411$290$7,232
Conferences and Meetings$4,233-$46$4,279
Insurance$2,529$1,132$267$3,928
Fees for Services Legal$845$509$217$1,571
Total Functional Expenses$2,538,451$356,580$391,138$3,286,169

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,286,344
Expenses per Audited Statements$3,286,169
Total Expenses per Form 990$3,286,169
Expenses Not Reported on Form 990$175
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$218,654
Fundraising Direct Expenses$133,379
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Luncheon$573,966$218,654$48,698$169,956
Total Events$573,966$218,654$133,379$85,275
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-
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 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, Part VI, Line 11B: Form 990 Review Process

The form 990 was prepared by the outside cpa that performed the annual audit. Upon completion, the return was reviewed by the organization's executive director and director of finance prior to submission to the finance committee. Following the committee's review and approval, the return was reviewed and approved by the full board prior to filing with the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization's conflict of interest is reviewed each year at the annual board orientation and training meetings.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation for efs' officers and key employees were determined by a survey, a third party consulting firm, and approval by the board and compensation committee.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation for efs' officers and key employees were determined by a survey, a third party consulting firm, and approval by the board and compensation committee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing and other documents, including financial statements and form 990, are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Educational First Steps
EIN
75-2334053
Phone
2148247940
Address
2815 GASTON AVENUE, DALLAS, TX 75226

Signing Officer

Name
John R Breitfeller
Title
Executive Director
Signed
2016-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John R Breitfeller
Formed
1990
Legal Domicile
TX
Voting Board Members
27
Independent Board Members
27
Employees
42
Volunteers
270

Preparer

Firm
Sutton Frost Cary LLP
Address
600 Six Flags Dr Suite 600, Arlington, TX 76011
Preparer
Amy Michie
Phone
8176498083
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (irc) and has not been classified as a private foundation as defined in the irc. Income generated from activities unrelated to the organization's exempt purposes is subject to tax under irc section 511. The organization had no unrelated business income for the year ended may 31, 2016. Accordingly, no provision has been made for federal income tax. Gaap requires the evaluation of tax positions taken in the course of preparing the organization's tax return and recognition of a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by internal revenue service (irs). Management has analyzed the tax positions taken by the organization, and has concluded that as of may 31, 2016 there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIR. OF FINANCE
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.69$0.14$7.54$2.74$3.91$1.17
2023Summary only. Only limited summary data is available for this year.$10.2$0.20$9.97$3.70$3.55$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.00$0.20$9.80$5.04$2.82$2.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.03$0.12$7.91$3.78$3.18$0.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.51$0.25$7.26$5.17$4.41$0.76
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$0.44$6.47$4.84$4.02$0.82
2018Summary only. Only limited summary data is available for this year.$5.90$0.29$5.61$1.96$3.75$1.79
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.62$0.18$7.45$3.39$3.73$0.34
2016Detailed filing. Detailed filing data is available for this year.$7.96$0.17$7.79$4.52$3.29$1.23
2015Detailed filing. Detailed filing data is available for this year.$6.68$0.11$6.57$3.70$2.66$1.04
2014Detailed filing. Detailed filing data is available for this year.$5.69$0.16$5.53$2.50$2.40$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.47$0.09$5.39$2.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$0.07$4.70$1.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.08$4.33$1.80
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $5M-$10M nonprofits