Civic Intelligence

James Rushton Early Learning Center Inc

EIN 81-2755862 • 501(c)3 • Birmingham, AL

Profile

To provide high quality early childhood education programs and services to children between zero and three years of age.

3 Office Park Circle 250Birmingham, AL 35223

jrelc.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$133,811

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.6%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-8.2%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,809,062

Up $142,565 (+8.6%) from 2023

Liabilities

Up

$10,708

Up $2,640 (+33%) from 2023

Net Assets

Up

$1,798,354

Up $139,925 (+8.4%) from 2023

Revenue

Down

$2,614,428

Down $234,221 (-8.2%) from 2023

Expenses

Up

$2,474,503

Up $308,214 (+14%) from 2023

Net Income

Down

$139,925

Down $542,435 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2023: $1,666,497Liabilities 2023: $8,068Net Assets 2023: $1,658,4292023Assets 2024: $1,809,062Liabilities 2024: $10,708Net Assets 2024: $1,798,3542024

Highlighted filing

2024

Assets$1,809,062
Liabilities$10,708
Net Assets$1,798,354

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2023: $2,848,649Expenses 2023: $2,166,289Net Income 2023: $682,3602023Revenue 2024: $2,614,428Expenses 2024: $2,474,503Net Income 2024: $139,9252024

Highlighted filing

2024

Revenue$2,614,428
Expenses$2,474,503
Net Income$139,925

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.2
Gross Receipts
$4,148,048
Mission and Program Overview

Mission

To significantly enhance the quality of learning experiences for young children through stimulating environments, educated teachers, engaged parents and a supportive community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,658,429$1,798,354▲ $139,925
Savings and Temporary Cash Investments$10,626$1,173,249▲ $1,162,623
Investments in Publicly Traded Securities$807,643--
Cash and Non-Interest-Bearing Accounts$813,023$595,972▼ $217,051
Land, Buildings, and Equipment, Net$35,205$39,841▲ $4,636
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,666,497$1,809,062▲ $142,565
Liabilities
Other Liabilities$8,068$10,708▲ $2,640
Total Liabilities$8,068$10,708▲ $2,640
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,658,429$1,798,354▲ $139,925
Total Liabilities and Net Assets / Fund Balance$1,666,497$1,809,062▲ $142,565

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,993$140,144-
Leasehold Improvements$30,848$99,309-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DeLyne HicksExecutive DirectorFT$133,811-$133,811
Deakins F RushtonDirector--$95,000$95,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,682,166
Program Service Revenue
$873,433
Investment Income
$58,829
Other Revenue
$0
All Other Contributions
$867,544
Change in Net Assets
$139,925

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
Securities Publicly Traded1$50,392avg trading value
Total Noncash Contributions1$50,392-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,939,283
Other Expenses$535,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,656,996--$1,656,996
Other Employee Benefits$158,010--$158,010
All Other Expenses$143,872--$143,872
Payroll Taxes$124,277--$124,277
Insurance$54,867--$54,867
Other Expenses$42,433--$42,433
Office Expenses$32,007--$32,007
Depreciation Depletion$22,980--$22,980
Fees for Services Accounting$6,500--$6,500
Travel$5,071--$5,071
Advertising$878--$878
Total Functional Expenses$2,474,503$0$0$2,474,503
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
VISA payable$10,708
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Form 990 is reviewed by the President before it is filed.

Form 990, Part VI, Section C, line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
James Rushton Early Learning Center Inc
EIN
81-2755862
Phone
2057300926
Address
3 Office Park Circle 250, Birmingham, AL 35223

Signing Officer

Name
Deakins F Rushton
Title
President
Phone
2053221951
Signed
2025-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deakins F Rushton
Formed
2016
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
7
Employees
43
Volunteers
0

Preparer

Firm
Jones & Kirkpatrick PC
Address
300 Union Hill Dr Suite 100, Birmingham, AL 35209-2059
Preparer
David M Wise
Phone
2058708824
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Consultants: Program service expenses 29,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,500. Building R&M: Program service expenses 22,472. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,472. General supplies: Program service expenses 17,253. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,253. Staff development: Program service expenses 9,255. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,255. Telephone: Program service expenses 9,202. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,202. Equipment: Program service expenses 8,773. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,773. Payment processing fees: Program service expenses 8,438. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,438. Payroll expenses: Program service expenses 8,109. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,109. Short Term Disability: Program service expenses 7,351. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,351. General & admin: Program service expenses 5,091. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,091. Internet: Program service expenses 5,041. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,041. Advisory fees: Program service expenses 4,241. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,241. Employee expenses: Program service expenses 4,202. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,202. Licenses: Program service expenses 2,819. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,819. Hiring expense: Program service expenses 1,045. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,045. Staff wellness: Program service expenses 956. Management and general expenses 0. Fundraising expenses 0. Total expenses 956. Bank charges: Program service expenses 124. Management and general expenses 0. Fundraising expenses 0. Total expenses 124.

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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The JRI Child Development Center includes its Non-Discrimination policy in the Parent's Manual and on the Enrollment Application.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Money is received from DHR for tuition subsidies and from the USDA for the school lunch program. Money is also received from the State of Alabama for various grants and from The University of Alabama at Birmingham in the form of a pass through grant.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0avg trading value
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt050392
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the President before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, conflict of interest policy and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Consultants: Program service expenses 29,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,500. Building R&M: Program service expenses 22,472. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,472. General supplies: Program service expenses 17,253. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,253. Staff development: Program service expenses 9,255. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,255. Telephone: Program service expenses 9,202. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,202. Equipment: Program service expenses 8,773. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,773. Payment processing fees: Program service expenses 8,438. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,438. Payroll expenses: Program service expenses 8,109. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,109. Short Term Disability: Program service expenses 7,351. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,351. General & admin: Program service expenses 5,091. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,091. Internet: Program service expenses 5,041. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,041. Advisory fees: Program service expenses 4,241. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,241. Employee expenses: Program service expenses 4,202. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,202. Licenses: Program service expenses 2,819. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,819. Hiring expense: Program service expenses 1,045. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,045. Staff wellness: Program service expenses 956. Management and general expenses 0. Fundraising expenses 0. Total expenses 956. Bank charges: Program service expenses 124. Management and general expenses 0. Fundraising expenses 0. Total expenses 124.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, line 24e
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01666497
IRS990/TotalAssetsEOYAmt01809062
IRS990/TotalAssetsGrp/BOYAmt01666497
IRS990/TotalAssetsGrp/EOYAmt01809062
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01682166
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02474503
IRS990/TotalFunctionalExpensesGrp/TotalAmt02474503
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08068
IRS990/TotalLiabilitiesEOYAmt010708
IRS990/TotalLiabilitiesGrp/BOYAmt08068
IRS990/TotalLiabilitiesGrp/EOYAmt010708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01658429
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01798354
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02474503
IRS990/TotalProgramServiceRevenueAmt0873433
IRS990/TotalReportableCompFromOrgAmt0133811
IRS990/TotalRevenueGrp/ExclusionAmt058829
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0873433
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02614428
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01666497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01809062
IRS990/TotReportableCompRltdOrgAmt095000
IRS990/TravelGrp/ProgramServicesAmt05071
IRS990/TravelGrp/TotalAmt05071
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03 Office Park Circle Ste 250
IRS990/USAddress/CityNm0Birmingham
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035223
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0jrelc.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Deakins F Rushton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02053221951
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0James Rushton Early Learning Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0812755862
ReturnHeader/Filer/PhoneNum02057300926
ReturnHeader/Filer/USAddress/AddressLine1Txt03 Office Park Circle 250
ReturnHeader/Filer/USAddress/CityNm0Birmingham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035223
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631128247
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jones & Kirkpatrick PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 Union Hill Dr Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Birmingham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0352092059
ReturnHeader/PreparerPersonGrp/PhoneNum02058708824
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David M Wise
ReturnHeader/ReturnTs02025-08-20T15:38:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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