Civic Intelligence

Pineland Early Learning Center

EIN 75-2491561 • 501(c)3 • Pineland, TX

Profile

This organization was established to provide inexpensive daycare and educational opportunities to low income families unable to afford quality daycare. This portion of east Texas has limited resources and limited employment opportunities. The organization felt quality daycare was scarce and expensive and wanted to provide some relief for its citizens.

PO Box 757Pineland, TX 75968

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-20%

Higher net margin than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

27th percentile

-25%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

5.1%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$213,552

Down $73,079 (-25%) from 2023

Liabilities

Up

$203,646

Up $26,762 (+15%) from 2023

Net Assets

Down

$9,906

Down $99,841 (-91%) from 2023

Revenue

Up

$487,636

Up $23,689 (+5.1%) from 2023

Expenses

Up

$587,477

Up $11,862 (+2.1%) from 2023

Net Income

Up

-$99,841

Up $11,827 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $232,523Liabilities 2010: $105,366Net Assets 2010: $127,1572010Assets 2011: $274,148Liabilities 2011: $101,761Net Assets 2011: $172,3872011Assets 2012: $299,270Liabilities 2012: $77,642Net Assets 2012: $221,6282012Assets 2013: $307,602Liabilities 2013: $120,322Net Assets 2013: $187,2802013Assets 2014: $316,815Liabilities 2014: $131,950Net Assets 2014: $184,8652014Assets 2015: $336,023Liabilities 2015: $150,546Net Assets 2015: $185,4772015Assets 2016: $469,839Liabilities 2016: $137,085Net Assets 2016: $332,7542016Assets 2017: $466,554Liabilities 2017: $139,067Net Assets 2017: $327,4872017Assets 2018: $460,570Liabilities 2018: $140,018Net Assets 2018: $320,5522018Assets 2019: $443,174Liabilities 2019: $145,098Net Assets 2019: $298,0762019Assets 2020: $488,681Liabilities 2020: $155,029Net Assets 2020: $333,6522020Assets 2021: $465,100Liabilities 2021: $176,702Net Assets 2021: $288,3982021Assets 2022: $450,749Liabilities 2022: $229,334Net Assets 2022: $221,4152022Assets 2023: $286,631Liabilities 2023: $176,884Net Assets 2023: $109,7472023Assets 2024: $213,552Liabilities 2024: $203,646Net Assets 2024: $9,9062024

Highlighted filing

2024

Assets$213,552
Liabilities$203,646
Net Assets$9,906

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $342,1252010Expenses 2011: $356,9892011Expenses 2012: $359,8292012Revenue 2013: $332,725Expenses 2013: $367,074Net Income 2013: -$34,3492013Revenue 2014: $357,420Expenses 2014: $359,835Net Income 2014: -$2,4152014Revenue 2015: $382,544Expenses 2015: $381,932Net Income 2015: $6122015Revenue 2016: $542,193Expenses 2016: $394,916Net Income 2016: $147,2772016Revenue 2017: $391,615Expenses 2017: $396,882Net Income 2017: -$5,2672017Revenue 2018: $401,016Expenses 2018: $407,951Net Income 2018: -$6,9352018Revenue 2019: $373,825Expenses 2019: $396,301Net Income 2019: -$22,4762019Revenue 2020: $398,673Expenses 2020: $363,096Net Income 2020: $35,5772020Revenue 2021: $348,840Expenses 2021: $394,280Net Income 2021: -$45,4402021Revenue 2022: $391,618Expenses 2022: $458,601Net Income 2022: -$66,9832022Revenue 2023: $463,947Expenses 2023: $575,615Net Income 2023: -$111,6682023Revenue 2024: $487,636Expenses 2024: $587,477Net Income 2024: -$99,8412024

Highlighted filing

2024

Revenue$487,636
Expenses$587,477
Net Income-$99,841

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$2.04$0.10$4.88$5.87$1.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$1.77$1.10$4.64$5.76$1.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$2.29$2.21$3.92$4.59$0.67
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$1.77$2.88$3.49$3.94$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.89$1.55$3.34$3.99$3.63$0.36
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$1.45$2.98$3.74$3.96$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$1.40$3.21$4.01$4.08$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.67$1.39$3.27$3.92$3.97$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$1.37$3.33$5.42$3.95$1.47
2015Detailed filing. Detailed filing data is available for this year.$3.36$1.51$1.85$3.83$3.82$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.17$1.32$1.85$3.57$3.60$0.02
2013Detailed filing. Detailed filing data is available for this year.$3.08$1.20$1.87$3.33$3.67$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.78$2.22$3.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$1.02$1.72$3.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$1.05$1.27$3.42
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$391,618
Mission and Program Overview

Mission

This organization was established to provide inexpensive daycare and educational opportunities to low income families unable to afford quality daycare. This portion of east Texas has limited resources and limited employment opportunities. The organization felt quality daycare was scarce and expensive and wanted to provide some relief for its citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$381,937$355,752▼ $26,185
Land, Buildings, and Equipment, Net$64,055$85,782▲ $21,727
Cash and Non-Interest-Bearing Accounts$19,108$9,215▼ $9,893
Accounts Receivable-$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$465,100$450,749▼ $14,351
Other Assets Total-$0-
Liabilities
Deferred Revenue$175,000$227,593▲ $52,593
Other Liabilities$1,702$1,741▲ $39
Total Liabilities$176,702$229,334▲ $52,632
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$288,398$221,415▼ $66,983
Total Net Assets Fund Balance$288,398$221,415▼ $66,983
Total Liabilities and Net Assets / Fund Balance$465,100$450,749▼ $14,351

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$82,624$116,434$199,058
Equipment$3,158$38,214$41,372
Compensation and Service Providers

Board Members and Trustees

NameTitle
Randy BurchChairman
Dan ReevesDirector
Glenn BellDirector
Kenneth SmithDirector
Kim RainesDirector
Lynn LeoneDirector
Ryan FullerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$266,711
Program Service Revenue
$124,209
Investment Income
$698
Other Revenue
$0
All Other Contributions
$266,711
Change in Net Assets
$-66,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$369,709
Other Expenses$88,892
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$342,669--$342,669
Payroll Taxes$27,040--$27,040
Depreciation Depletion$16,595--$16,595
Insurance$11,582--$11,582
All Other Expenses$7,652--$7,652
Fees for Services Accounting$3,300--$3,300
Other Expenses$2,197--$2,197
Travel$1,700--$1,700
Office Expenses$1,508--$1,508
Total Functional Expenses$458,601$0$0$458,601
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
Payroll tax payable$1,639
SUTA Payable$102
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

Documents are release to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Pineland Early Learning Center
EIN
75-2491561
Phone
4095842390
Address
PO BOX 757, PINELAND, TX 75968

Signing Officer

Name
Randy Burch
Title
President
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Burch
Voting Board Members
7
Independent Board Members
0
Employees
27

Preparer

Firm
Randy M Sayers CPA
Address
138 W LAMAR ST, Jasper, TX 75951
Preparer
Randy M Sayers
Phone
4093847711
Raw XML AppendixShowing 400 of 420 raw XML fields

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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0124209
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IRS990/PYContributionsGrantsAmt0229946
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0468
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt080667
IRS990/PYProgramServiceRevenueAmt0118426
IRS990/PYRevenuesLessExpensesAmt0-45440
IRS990/PYSalariesCompEmpBnftPaidAmt0313613
IRS990/PYTotalExpensesAmt0394280
IRS990/PYTotalRevenueAmt0348840
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0381937
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0355752
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0348840
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0395488
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0368670
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0398092
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01902010
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0698
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0468
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03185
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05155
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02924
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0698
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0468
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03185
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05155
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02924
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012430
IRS990ScheduleA/InvestmentIncomeCYPct00.00650
IRS990ScheduleA/InvestmentIncomePYPct00.00670
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99350
IRS990ScheduleA/PublicSupportPY509Pct00.99330
IRS990ScheduleA/PublicSupportTotal509Amt01902010
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0348840
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0368670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0398092
IRS990ScheduleA/Total509Grp/TotalAmt01902010
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0391618
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0349308
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0398673
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0373825
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0401016
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01914440
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03158
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038214
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041372
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt082624
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0116434
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0199058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1102
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll tax payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SUTA Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085782
IRS990ScheduleD/TotalLiabilityAmt01741
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are release to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0266711
IRS990/TotalEmployeeCnt027
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0458601
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0176702
IRS990/TotalLiabilitiesEOYAmt0229334
IRS990/TotalLiabilitiesGrp/BOYAmt0176702
IRS990/TotalLiabilitiesGrp/EOYAmt0229334
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0288398
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0221415
IRS990/TotalProgramServiceExpensesAmt0458601
IRS990/TotalProgramServiceRevenueAmt0124209
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0391618
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0465100
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0450749
IRS990/TravelGrp/ProgramServicesAmt01700
IRS990/TravelGrp/TotalAmt01700
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 757
IRS990/USAddress/CityNm0PINELAND
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075968
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY BURCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINELAND EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0752491561
ReturnHeader/Filer/PhoneNum04095842390

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