Civic Intelligence

Educational First Steps

990 • Fiscal year 2015 • EIN 75-2334053

Jun 01, 2014 to May 31, 2015 • Filed on Feb 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

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

84th percentile

28%

Higher net margin than 84% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

83rd percentile

17%

Faster asset growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

48%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$6,682,006

Up $992,649 (+17%) from 2014

Net Assets

Up

$6,573,064

Up $1,044,254 (+19%) from 2014

Liabilities

Down

$108,942

Down $51,605 (-32%) from 2014

Revenue

Up

$3,701,227

Up $1,196,607 (+48%) from 2014

Expenses

Up

$2,660,088

Up $260,751 (+11%) from 2014

Net Income

Up

$1,041,139

Up $935,856 (+889%) from 2014

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

2015

Assets$6,682,006
Liabilities$108,942
Net Assets$6,573,064

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

2015

Revenue$3,701,227
Expenses$2,660,088
Net Income$1,041,139
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Feb 18, 2016
Return Version
2014v6.0
Gross Receipts
$3,758,180
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
Savings and Temporary Cash Investments$1,842,198$2,524,426▲ $682,228
Land, Buildings, and Equipment, Net$1,505,466$1,474,260▼ $31,206
Investments in Publicly Traded Securities$472,139$1,088,749▲ $616,610
Pledges and Grants Receivable$1,521,758$1,052,593▼ $469,165
Cash and Non-Interest-Bearing Accounts$344,447$508,087▲ $163,640
Prepaid Expenses and Deferred Charges$3,137$33,548▲ $30,411
Total Assets$5,689,357$6,682,006▲ $992,649
Other Assets Total$212$343▲ $131
Liabilities
Accounts Payable and Accrued Expenses$160,547$108,942▼ $51,605
Total Liabilities$160,547$108,942▼ $51,605
Net Assets / Fund Balance
Unrestricted Net Assets$4,013,810$5,601,750▲ $1,587,940
Temporarily Rstr Net Assets$1,515,000$971,314▼ $543,686
Total Net Assets Fund Balance$5,528,810$6,573,064▲ $1,044,254
Total Liabilities and Net Assets / Fund Balance$5,689,357$6,682,006▲ $992,649

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,251,095-$1,251,095
Land$201,778-$201,778
Equipment$113,217-$113,217
Other Land Buildings$-91,830$91,830-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John R BreitfellerExecutive DirectorFT$100,082$10,970$111,052
Donna BushDirector of Hr and FinanceFT$71,600$6,531$78,131

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,671,337
Program Service Revenue
$1,947
Investment Income
$27,943
Other Revenue
$0
All Other Contributions
$3,324,668
Change in Net Assets
$1,041,139

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Books and Publications-$28,840Fair Market Value (FMV)
Securities Publicly Traded110$9,703Fair Market Value (FMV)
Clothing and Household Goods-$6,455Fair Market Value (FMV)
Other Non Cash Contri Table66$5,726Fair Market Value (FMV)
Other Non Cash Contri Table25$2,000Fair Market Value (FMV)
Other Non Cash Contri Table4$1,970Fair Market Value (FMV)
Food Inventory1$350Fair Market Value (FMV)
Total Noncash Contributions206$55,044-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,701,227
Revenue Not Reported on Form 990
$69,210
Total Revenue per Audited Statements
$3,770,437
Total Revenue per Form 990
$3,701,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,842,416
Other Expenses$817,672
Total Fundraising Expense$385,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,061,912$129,607$214,732$1,406,251
Current Officers, Directors, Trustees, and Key Employees$129,644$15,823$26,215$171,682
Payroll Taxes$105,689$10,043$18,026$133,758
Other Employee Benefits$87,794$34,337$8,594$130,725
Advertising$19,553$1,279$85,894$106,726
Fees for Services Other$52,356$16,828$6,710$75,894
Occupancy$51,548$8,633$4,240$64,421
Depreciation Depletion$38,935$11,124$5,562$55,621
Other Expenses$49,447$1,976$145$49,592
Office Expenses$20,722$3,752$3,124$27,598
Information Technology$20,683$2,123$1,388$24,194
All Other Expenses$5,685$6,523$3,734$15,942
Insurance$9,850$1,129$1,363$12,342
Fees for Services Accounting$6,726$2,162$862$9,750
Conferences and Meetings$3,468$74$197$3,739
Fees for Services Legal$854$274$109$1,237
Total Functional Expenses$2,028,460$245,687$385,941$2,660,088

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,726,183
Expenses per Audited Statements$2,660,088
Total Expenses per Form 990$2,660,088
Expenses Not Reported on Form 990$66,095
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$56,953
Fundraising Gross Income$56,953
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Luncheon$403,622$56,953$56,953$0
Total Events$403,622$56,953$56,953-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 governing body review Part VI line 11

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

Conflict of interest policy compliance Part VI line 12C

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

CEO executive director top management comp Part VI line 15A

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.

Other officer or key employee compensation Part VI line 15B

SEE ANSWER TO 15

Governing documents etc available to public Part VI line 19

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
Address
2815 GASTON AVENUE, Dallas, TX 75226

Signing Officer

Name
John R Breitfeller
Title
Executive Direc
Phone
2148247940
Signed
2016-02-18
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
41
Volunteers
270

Preparer

Firm
Albright Hill and Sumpter PC
Address
105 Saint Marys St Suite 100, Rockwall, TX 75087
Preparer
Jennifer S Hill
Phone
9722705452
Supplemental Narrative

Additional Explanations

General explanation attachment

Form 990, part iii, line 1 cont.we help affiliate centers learn the key ingredients for quality early childhood education by providing training for directors and teachers, supplying quality learning tools and materials, and involving parents and families in their childs education.

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

SPECIAL EVENT EXPENSES

Other expenses not included on Form 990 (Part XII, line 2D)

SPECIAL EVENT EXPENSES

Footnote for uncertain tax position under FIN 48 (Part X)

The agency files an annual information return. With few exceptions, the agency is no longer subject to u.s. Federal income tax examinations by tax authorities for years ending before may 31, 2012. The agency has adopted the provisions of fasb asc 740, accounting for uncertainty in income taxes. There were no unrecognized tax benefits as of may 31, 2015 and 2014. When present, the agency recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in administrative expense. There were no such interest and penalties for the years ended may 31, 2015 and 2014.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR OF HR AND 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. 2015 filings • 501(c)3 • $5M-$10M nonprofits