Civic Intelligence

Educational First Steps

990 • Fiscal year 2023 • EIN 75-2334053

Jun 01, 2022 to May 31, 2023 • Filed on Apr 15, 2024

Organization ProfileWWW.EDUCATIONALFIRSTSTEPS.ORG

View Organization Page

2815 Gaston AvenueDallas, TX 75226

(214) 824-7940

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$10,162,783

Flat from 2023

Net Assets

Flat

$9,966,093

Flat from 2023

Liabilities

Flat

$196,690

Flat from 2023

Revenue And Expenses

Revenue

Flat

$3,698,254

Flat from 2023

Expenses

Flat

$3,545,523

Flat from 2023

Net Income

Flat

$152,731

Flat from 2023

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 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

2023

Assets$10,162,783
Liabilities$196,690
Net Assets$9,966,093
Open 2023 Filing

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 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

2023

Revenue$3,698,254
Expenses$3,545,523
Net Income$152,731
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Apr 15, 2024
Return Version
2022v5.0
Gross Receipts
$9,341,226
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,281,197$7,364,308▲ $83,111
Land, Buildings, and Equipment, Net$1,305,800$1,291,305▼ $14,495
Pledges and Grants Receivable$1,023,451$985,025▼ $38,426
Cash and Non-Interest-Bearing Accounts$306,682$348,444▲ $41,762
Prepaid Expenses and Deferred Charges$72,132$106,949▲ $34,817
Intangible Assets-$58,502-
Inventories for Sale or Use$8,250$8,250→ $0
Savings and Temporary Cash Investments-$0-
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-
Total Assets$9,997,512$10,162,783▲ $165,271
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$196,946$196,690▼ $256
Total Liabilities$196,946$196,690▼ $256
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,175,566$9,216,093▲ $1,040,527
Net Assets With Donor Restrictions$1,625,000$750,000▼ $875,000
Total Net Assets Fund Balance$9,800,566$9,966,093▲ $165,527
Total Liabilities and Net Assets / Fund Balance$9,997,512$10,162,783▲ $165,271

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,049,285$315,298$1,364,583
Equipment$40,242$233,819$274,061
Land$201,778-$201,778
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vickie AllenPresident & CEOFT$175,677$50,214$225,891
Ken GilliamCFOFT$118,295$9,042$127,337
David SmithCAOFT$112,295$13,385$125,680
Teel WilkinsonVice PresidentFT$70,825$2,092$72,917

Board Members and Trustees

NameTitle
Gail StokeChairman
Libby ManningVice Chairman
Alice BarnettDirector
Amy StewartDirector
Bill MattesDirector
Celeste MoyaDirector
Danielle HunterDirector
John ReltonDirector
Kate MinnichDirector
Kathryn LakeDirector
Loree CullumDirector
Margaret SpellingsDirector
Melissa GoebelDirector
Miki Van CleaveDirector
Norman RobbinsDirector
Paige HendricksDirector
Patrick ReardonDirector
Pete BrookhartDirector
Roy JohnsonDirector
Sharla WilliamsDirector
Shaunetta HeiskellDirector
Wasan AlfalahiDirector
Wendy StanleyDirector
Margaret ShouseSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,724,738
Program Service Revenue
$26,500
Investment Income
$91,378
Other Revenue
$-144,362
All Other Contributions
$2,573,988
Change in Net Assets
$152,731

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,662,088
Revenue Not Reported on Financial Statements
$36,166
Revenue Not Reported on Form 990
$12,796
Total Revenue per Audited Statements
$3,674,884
Total Revenue per Form 990
$3,698,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,191,962
Other Expenses$1,353,561
Total Fundraising Expense$596,994
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$663,491$299,215$257,533$1,220,239
Current Officers, Directors, Trustees, and Key Employees$309,277$285,630$71,232$666,139
Fees for Services Other$114,684$55,745$33,473$203,902
Payroll Taxes$81,884$43,835$27,082$152,801
Other Employee Benefits$71,294$33,332$38,366$142,992
All Other Expenses$64,183$20,496$30,040$114,719
Other Expenses$6,150$16,783$70,931$93,864
Office Expenses$54,717$10,887$4,668$70,272
Occupancy$47,019$9,861$2,715$59,595
Depreciation Depletion$38,803$10,944$6,656$56,403
Fees for Service Investment Mgmnt Fees-$36,166-$36,166
Travel$33,867$1,302$720$35,889
Insurance$22,577$7,312$5,102$34,991
Fees for Services Accounting$8,443$6,130$2,207$16,780
Advertising$1,140$652$14,562$16,354
Pension Plan Contributions$3,436$1,195$5,160$9,791
Fees for Services Legal$3,748$2,721$979$7,448
Total Functional Expenses$2,083,926$864,603$596,994$3,545,523

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,545,523
Expenses per Audited Statements$3,509,357
Total Expenses per Audited Statements$3,509,357
Expenses Not Reported on Financial Statements$36,166
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$295,362
Fundraising Gross Income$151,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Munson Lecture Series$1,301,750$151,000$44,362$106,638
Total Events$1,301,750$151,000$295,362$-144,362
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 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, Part VI, Section B, Line 11B

“The form 990 was prepared by the outside cpa firm that performed the annual audit. Upon completion, the return was reviewed by the organization's president & ceo and cfo prior to sumbission 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, Section B, Line 12C

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

Form 990, Part VI, Section B, Line 15A

“Compensation for efs's 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, Section B, Line 15B

“The salaries of all officers and agents are fixed by a written resolution duly adopted by the board of directors. The determination of compensation is made after a review of comparability data or other evidence that compensation is reasonable.”

Form 990, Part VI, Section C, Line 19

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

Form 990, Part VIII Income From Fundraising Events

“The net economic benefit from our fundraising event is calculated as follows:Contributions from fundraising event reported on Part VIII, line 1c $ 1,150,750Gross income from fundraising event reported on Part VIII, line 8a 151,000Less: Direct costs of event reported on part VIII, Line 8b (295,362) Net economic benefit of fundraising events $ 1,006,388”

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
Vickie Allen
Title
President & CEO
Signed
2024-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vickie Allen
Formed
1990
Legal Domicile
TX
Voting Board Members
24
Independent Board Members
24
Employees
25
Volunteers
50

Preparer

Firm
Sutton Frost Cary LLP
Address
200 E Front St Suite 200, Arlington, TX 76011
Preparer
Carroll Elizabeth Arnott
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 Organizations exempt purposes is subject to tax under IRC Section 511. The Organization had no unrelated business income for the years ended May 31, 2023. Accordingly, no provision has been made for federal income tax. GAAP requires the evaluation of tax positions taken in the course of preparing the Organizations 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 the Internal Revenue Service. Management has analyzed the tax positions taken by the Organization, and has concluded that as of May 31, 2023, 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/Desc0EFS PROVIDED: WEEKLY VIRTUAL OR ON-SITE MENTORING AND CONSULTING, SCHOLARSHIPS TOWARD COURSES IN CHILD DEVELOPMENT AND EDUCATION, BOOKS, SUPPLIES, FIELD TRIPS, PLAYGROUND EQUIPMENT, ENRICHMENT PROGRAMS IN ART, MUSIC, MATH AND SCIENCE, AND TARGETED FINANCIAL ASSISTANCE TO IMPROVE PROGRAMS AND FACILITIES.EDUCATIONAL FIRST STEPS PRESENTLY SERVES 4,866 CHILDREN FROM BIRTH TO AGE FIVE OF WHICH 2,989 ARE IN QUALITY AND/OR ACCREDITED LEARNING ENVIRONMENTS, 763 TEACHERS AND EDUCATORS, 93 INDEPENDENTLY OWNED-OPERATED PARTNER CENTERS, AND 43 LICENSED AND/OR REGISTERED HOME BASED PROVIDERS ACROSS 6 COUNTIES IN NORTH TEXAS. THE CHILDREN WE IMPACT ARE 49% AFRICAN AMERICAN, 30% LATINO, 12% CAUCASIAN, 3% ASIAN, AND 6% IDENTIFYING AS OTHER. EFS ALSO PROVIDES PROFESSIONAL DEVELOPMENT, ONSITE MENTORING, AND CLASSROOM INSTRUCTION TO TEACHERS AND EDUCATORS 14 SCHOOL DISTRICTS IN DALLAS, TARRANT, COLLIN, JOHNSON, DENTON, AND GRAYSON COUNTIES. THESE CAREGIVERS, ALMOST EXCLUSIVELY WOMEN OF COLOR, LIVE IN THE SAME NEIGHBORHOODS AS THE CHILDREN THEY TEACH, TYPICALLY HAVE A GED OR HIGH SCHOOL DIPLOMA, AND ARE PAID MINIMUM WAGE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2CAO
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,162,783
Liabilities
$196,690
Net assets
$9,966,093
Revenue
$3,698,254
Expenses
$3,545,523
Net income
$152,731
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
2023Detailed filing. Detailed filing data is available for this year.$10.2$0.20$9.97$3.70$3.55$0.15
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