Civic Intelligence

Learning Lamb Early Development Center

990EZ • Fiscal year 2021 • EIN 83-1469976

Jan 01, 2021 to Dec 31, 2021 • Filed on May 13, 2022

Organization ProfileWWW.LEARNINGLAMB.ORG
4601 Emory LnCharlotte, NC 28211

(704) 763-5564

Siviq Scores

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

Liabilities / Assets

97th percentile

2.36x

Higher debt load relative to assets than 97% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

96th percentile

1.58x

Higher debt load relative to revenue than 96% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

89th percentile

56%

Higher net margin than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

86th percentile

$25,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 31.9% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

98th percentile

693%

Faster asset growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

84th percentile

88%

Faster revenue growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$52,279

Up $45,686 (+693%) from 2020

Net Assets

Up

-$71,287

Up $44,120 (+38%) from 2020

Liabilities

Up

$123,566

Up $1,566 (+1.3%) from 2020

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin89th percentile

Revenue

Up

$78,331

Up $36,600 (+88%) from 2020

Expenses

Down

$34,211

Down $21,037 (-38%) from 2020

Net Income

Up

$44,120

Up $57,637 (+426%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$200K$100K$0-$100K-$200KAssets 2019: $7,754Liabilities 2019: $109,644Net Assets 2019: -$101,8902019Assets 2020: $6,593Liabilities 2020: $122,000Net Assets 2020: -$115,4072020Assets 2021: $52,279Liabilities 2021: $123,566Net Assets 2021: -$71,2872021Assets 2022: $58,843Liabilities 2022: $90,981Net Assets 2022: -$32,1382022

Highlighted filing

2021

Assets$52,279
Liabilities$123,566
Net Assets-$71,287
Open 2021 Filing

Operations Trend

Revenue Growth84th percentile

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

$300K$200K$100K$0-$100KRevenue 2019: $29,670Expenses 2019: $105,228Net Income 2019: -$75,5582019Revenue 2020: $41,731Expenses 2020: $55,248Net Income 2020: -$13,5172020Revenue 2021: $78,331Expenses 2021: $34,211Net Income 2021: $44,1202021Revenue 2022: $242,424Expenses 2022: $203,277Net Income 2022: $39,1472022

Highlighted filing

2021

Revenue$78,331
Expenses$34,211
Net Income$44,120
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 13, 2022
Return Version
2021v4.0
Gross Receipts
$78,331
Mission and Program Overview

Mission

To provide holistic education to all children we serve, while providing them with a foundation for the future.

Program Services

DescriptionGrantsExpenses
THE LEARNING LAMB EARLY DEVELOPMENT CENTER IS A LICENSED CENTER THAT VALUES PROVIDING A SAFE, NURTURING AND DEVELOPMENTALLY APPROPRIATE PROGRAM, WHICH FOSTERS ACTIVE LEARNING, SUPPORT FOR THE WHOLE CHILD AND A WELCOMING INCLUSIVE ENVIRONMENT. IT PROVIDES YEAR-ROUND PROGRAMS OFFERED TO TODDLERS (AGE 2.5-3 YEARS), PRE-K (AGE 4-5 YEARS), BEFORE & AFTER CARE (5-12 YEARS) AND SUMMER CAMP (5-12 YEARS).-$31,544
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DIAMON GRENVILLECenter DirecFT$25,000-$25,000
RYAN HODGINSPresident-$0--
MALCOLMNETTE GREENSecretary-$0--
KEVIN SHAWVice Preside-$0--
PAOLA ALVAREZTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Learning Lamb Early Development
EIN
83-1469976
Phone
7047635564
Address
4601 EMORY LN, CHARLOTTE, NC 28211

Signing Officer

Name
Paola Alvarez
Title
Treasurer
Phone
3309624306
Signed
2022-05-13
Discuss with paid preparer
Yes

Preparer

Firm
Cline Brandt Kochenower & Co Pa
Address
1225 W FLOYD BAKER BLVD, GAFFNEY, SC 29341
Preparer
Timothy S Blake Cpapfs
Phone
8644897121
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Ppp loan forgiveness 28,975 total 28,975”

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion exp 850 job supplies 526 office supplies & software 1,912 taxes and licenses 602 non-investment depreciation 469 total 4,359”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 213 leasehold improvements 5,480 5,480 less accumulated depreciation 795 1,263 total 4,685 4,430”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 122,000 122,000 federal taxes payable (941/944) 0 1,124 nc income tax payable 0 208 nc unemployment tax payable 0 234”

Form 990-ez, Part III

“To provide holistic education to all children we serve, while providing them with a foundation for the future.”

Form 990-ez, Part III, Line 28

“The learning lamb early development center is a licensed center that values providing a safe, nurturing and developmentally appropriate program, which fosters active learning, support for the whole child and a welcoming inclusive environment. It provides year-round programs offered to toddlers (age 2.5-3 years), pre-k (age 4-5 years), before & after care (5-12 years) and summer camp (5-12 years).”

Raw XML Appendix146 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.

Path#Value
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CENTER DIREC
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IRS990EZ/ProgramServiceRevenueAmt049356
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt031544
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IRS990EZ/WebsiteAddressTxt0HTTPS://WWW.LEARNINGLAMB.ORG/
IRS990ScheduleA/First5Years509Ind0X
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PPP LOAN FORGIVENESS 28,975 TOTAL 28,975
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING AND PROMOTION EXP 850 JOB SUPPLIES 526 OFFICE SUPPLIES & SOFTWARE 1,912 TAXES AND LICENSES 602 NON-INVESTMENT DEPRECIATION 469 TOTAL 4,359
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 0 213 LEASEHOLD IMPROVEMENTS 5,480 5,480 LESS ACCUMULATED DEPRECIATION 795 1,263 TOTAL 4,685 4,430
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNSECURED NOTES AND LOANS PAYABLE 122,000 122,000 FEDERAL TAXES PAYABLE (941/944) 0 1,124 NC INCOME TAX PAYABLE 0 208 NC UNEMPLOYMENT TAX PAYABLE 0 234
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO PROVIDE HOLISTIC EDUCATION TO ALL CHILDREN WE SERVE, WHILE PROVIDING THEM WITH A FOUNDATION FOR THE FUTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE LEARNING LAMB EARLY DEVELOPMENT CENTER IS A LICENSED CENTER THAT VALUES PROVIDING A SAFE, NURTURING AND DEVELOPMENTALLY APPROPRIATE PROGRAM, WHICH FOSTERS ACTIVE LEARNING, SUPPORT FOR THE WHOLE CHILD AND A WELCOMING INCLUSIVE ENVIRONMENT. IT PROVIDES YEAR-ROUND PROGRAMS OFFERED TO TODDLERS (AGE 2.5-3 YEARS), PRE-K (AGE 4-5 YEARS), BEFORE & AFTER CARE (5-12 YEARS) AND SUMMER CAMP (5-12 YEARS).
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/Filer/EIN0831469976
ReturnHeader/Filer/PhoneNum07047635564
ReturnHeader/Filer/USAddress/AddressLine1Txt04601 EMORY LN
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028211
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570846159
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01225 W FLOYD BAKER BLVD
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ReturnHeader/PreparerPersonGrp/PhoneNum08644897121
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY S BLAKE CPAPFS
ReturnHeader/ReturnTs02022-05-13T16:08:14-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAOLA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ALVAREZ
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,279
Liabilities
$123,566
Net assets
-$71,287
Revenue
$78,331
Expenses
$34,211
Net income
$44,120
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.91$0.32$2.42$2.03$0.39
2021Detailed filing. Detailed filing data is available for this year.$0.52$1.24$0.71$0.78$0.34$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$1.22$1.15$0.42$0.55$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$1.10$1.02$0.30$1.05$0.76
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits