Civic Intelligence

Washington Park Early Learning

EIN 84-0646196 • 501(c)3 • Denver, CO

Profile

Wpelc is a parent cooperative preschool where children learn in a joyful & safe environment.

326 E Colorado AveDenver, CO 80210

www.wpelc.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

85th percentile

38%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$919,986

Up $137,708 (+18%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$919,986

Up $137,708 (+18%) from 2024

Operations
Liabilities / Revenue34th percentileNet Margin79th percentile

Revenue

Down

$501,097

Down $121,661 (-20%) from 2024

Expenses

Up

$366,525

Up $16,966 (+4.9%) from 2024

Net Income

Down

$134,572

Down $138,627 (-51%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$1.0M$500K$0Assets 2010: $87,596Liabilities 2010: $17,175Net Assets 2010: $70,4212010Assets 2011: $83,611Liabilities 2011: $18,775Net Assets 2011: $64,8362011Assets 2012: $98,691Liabilities 2012: $18,405Net Assets 2012: $80,2862012Assets 2013: $108,764Liabilities 2013: $12,558Net Assets 2013: $96,2062013Assets 2014: $114,681Liabilities 2014: $44,128Net Assets 2014: $70,5532014Assets 2015: $139,402Liabilities 2015: $16,564Net Assets 2015: $122,8382015Assets 2016: $181,324Liabilities 2016: $30,394Net Assets 2016: $150,9302016Assets 2017: $210,213Liabilities 2017: $69,121Net Assets 2017: $141,0922017Assets 2018: $240,868Liabilities 2018: $60,887Net Assets 2018: $179,9812018Assets 2019: $272,192Liabilities 2019: $61,167Net Assets 2019: $211,0252019Assets 2020: $305,363Liabilities 2020: $95,858Net Assets 2020: $209,5052020Assets 2021: $336,417Liabilities 2021: $66,631Net Assets 2021: $269,7862021Assets 2022: $430,956Liabilities 2022: $0Net Assets 2022: $430,9562022Assets 2023: $486,434Liabilities 2023: $0Net Assets 2023: $486,4342023Assets 2024: $782,278Liabilities 2024: $0Net Assets 2024: $782,2782024Assets 2025: $919,986Liabilities 2025: $0Net Assets 2025: $919,9862025

Highlighted filing

2025

Assets$919,986
Liabilities$0
Net Assets$919,986
Open 2025 Filing

Operations Trend

Revenue Growth64th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $71,1942010Revenue 2011: $72,577Expenses 2011: $78,162Net Income 2011: -$5,5852011Expenses 2012: $85,3722012Expenses 2013: $84,7622013Revenue 2014: $106,164Expenses 2014: $131,817Net Income 2014: -$25,6532014Revenue 2015: $222,203Expenses 2015: $169,918Net Income 2015: $52,2852015Revenue 2016: $195,854Expenses 2016: $167,762Net Income 2016: $28,0922016Revenue 2017: $200,723Expenses 2017: $210,561Net Income 2017: -$9,8382017Revenue 2018: $247,381Expenses 2018: $208,492Net Income 2018: $38,8892018Revenue 2019: $280,483Expenses 2019: $249,439Net Income 2019: $31,0442019Revenue 2020: $269,533Expenses 2020: $271,053Net Income 2020: -$1,5202020Revenue 2021: $307,953Expenses 2021: $251,281Net Income 2021: $56,6722021Revenue 2022: $464,803Expenses 2022: $299,343Net Income 2022: $165,4602022Revenue 2023: $368,801Expenses 2023: $330,369Net Income 2023: $38,4322023Revenue 2024: $622,758Expenses 2024: $349,559Net Income 2024: $273,1992024Revenue 2025: $501,097Expenses 2025: $366,525Net Income 2025: $134,5722025

Highlighted filing

2025

Revenue$501,097
Expenses$366,525
Net Income$134,572
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$919,986
Liabilities
$0
Net assets
$919,986
Revenue
$501,097
Expenses
$366,525
Net income
$134,572
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.20$0.00$9.20$5.01$3.67$1.35
2024Detailed filing. Detailed filing data is available for this year.$7.82$0.00$7.82$6.23$3.50$2.73
2023Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$3.69$3.30$0.38
2022Detailed filing. Detailed filing data is available for this year.$4.31$0.00$4.31$4.65$2.99$1.65
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.67$2.70$3.08$2.51$0.57
2020Detailed filing. Detailed filing data is available for this year.$3.05$0.96$2.10$2.70$2.71$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.72$0.61$2.11$2.80$2.49$0.31
2018Detailed filing. Detailed filing data is available for this year.$2.41$0.61$1.80$2.47$2.08$0.39
2017Detailed filing. Detailed filing data is available for this year.$2.10$0.69$1.41$2.01$2.11$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.81$0.30$1.51$1.96$1.68$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.17$1.23$2.22$1.70$0.52
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.44$0.71$1.06$1.32$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.13$0.96$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.18$0.80$0.85
2011Summary only. Only limited summary data is available for this year.$0.84$0.19$0.65$0.73$0.78$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.17$0.70$0.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 18, 2025
Return Version
2024v5.0
Gross Receipts
$507,300
Mission and Program Overview

Mission

Washington park early learning center (wpelc) is a parent cooperative preschool where children, parents, and teachers come together to play, explore, and learn in a joyful, stimulating, and safe environment.

Wasington park early learning center (wpelc) is a parent cooperative preschool where children, parents, and teachers come together to play, explore, and learn in a joyful, stimulating and safe environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$73,752$623,526▲ $549,774
Cash and Non-Interest-Bearing Accounts$617,442$202,340▼ $415,102
Investments in Publicly Traded Securities$91,084$94,120▲ $3,036
Total Assets$782,278$919,986▲ $137,708
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$782,278$919,986▲ $137,708
Total Net Assets Fund Balance$782,278$919,986▲ $137,708
Total Liabilities and Net Assets / Fund Balance$782,278$919,986▲ $137,708

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$607,388$7,223$614,611
Leasehold Improvements$16,138$33,028$49,166
Equipment-$4,755$4,755
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Ted Coleman Jay RoystonCo-president
Alex Anden Erin ZitekCo-directors
Bobby Laura Sienkievic KenneyCo-directors
Allison MattiviDirector
Jamie CowanDirector
Sara HigginbottomDirector
Erin KingSecretary
Jean Carbutt JoyceTreasurer
Erin GarmonVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$96,295
Program Service Revenue
$342,408
Investment Income
$0
Other Revenue
$62,394
All Other Contributions
$89,427
Change in Net Assets
$134,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$274,773
Other Expenses$84,582
Grants and Similar Amounts Paid$7,170
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,309--$184,309
Current Officers, Directors, Trustees, and Key Employees$47,589--$47,589
Other Employee Benefits$23,100--$23,100
Payroll Taxes$19,775--$19,775
Occupancy$14,796--$14,796
All Other Expenses$12,821$136-$12,957
Depreciation Depletion$8,898--$8,898
Fees for Services Accounting-$7,681-$7,681
Grants to Domestic Individuals$7,170--$7,170
Insurance$7,030--$7,030
Other Expenses$5,104$6,803-$5,104
Office Expenses-$2,419-$2,419
Information Technology-$711-$711
Fees for Services Other$545--$545
Total Functional Expenses$348,775$17,750$0$366,525
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$68,597
Fundraising Direct Expenses$6,203
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$47,115$47,115$3,664$43,451
Grocery$11,445$11,445-$11,445
Total Events$65,105$65,105$5,126$59,979
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
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
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, Page 6, Part VI, Line 11B

“A copy of the form 990 is reviewed by the treasurer. Upon the treasurer's approval, the draft 990 is forwarded to the other board members for their review. After their review is completed a motion is made to accept the 990. A vote of approval takes place and the form 990 is filed.”

Form 990, Page 6, Part VI, Line 12C

“Each year, the board members are given a copy of the policy and must sign the acknowledgment form and list potential interests impacting washington park early learning center that could be a conflict. The policy requires notification if something changes and a process for review.”

Form 990, Page 6, Part VI, Line 15A

“The compensation of the lead teacher is based on a review of salaries for comparable organizations and considerations of relevant qualifications, longevity with the school, and other factors.”

Form 990, Page 6, Part VI, Line 15B

“The same criteria used for determining the lead teacher's salary is used to support the salaries of other staff.”

Form 990, Page 6, Part VI, Line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Washington Park Early Learning
EIN
84-0646196
Phone
3037772703
Address
326 E COLORADO AVE, DENVER, CO 80210

Signing Officer

Name
Jean Carbutt Joyce
Title
Treasurer
Phone
3037772703
Signed
2025-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ted Coleman Jay Royston
Formed
1973
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
100

Preparer

Firm
Mbp & Associates LLC
Address
PO BOX 526, ARVADA, CO 80001
Preparer
Melinda L Brewer
Phone
7202480204
Raw XML AppendixShowing 400 of 406 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/PrincipalOfficerNm0TED COLEMAN JAY ROYSTON
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IRS990/ProgramServiceRevenueGrp/Desc1APPLICATION AND LATE FEES
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IRS990/ReconcilationRevenueExpnssAmt0134572
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0342408
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt07223
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04755
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04755
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016138
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033028
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt049166
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0623526
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT PUBLICIZE THROUGH THE NEWPAPER OR BROADCAST MEDIA. DUE TO SMALL SIZE OF THE SCHOOL, THE ORGANIZATION'S PUBLICITY IS SOLEY THROUGH ITS BROCHURES, WRITTEN COMMUNICATION & SOCIAL MEDIA, WHICH ALL CONTAIN A DESCRIPTION OF ITS NONDISCRIMINATION POLICY. IN THIS WAY, THE ORGANIZATION'S NONDISCRIMINATORY POLICY IS KNOWN TO ALL OF THE GENERAL COMMUNITY THE SCHOOL SERVES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT MAINTAIN RECORDS ON RACIAL COMPOSITION. CHILDREN ARE ACCEPTED INTO THE SCHOOL ON A FIRST COME FIRST SERVE BASIS, WITH PRIORITY GIVEN TO RETURNING STUDENTS AND FAMILIES, AS LONG AS THE PARENTS AGREE TO THE REQUIREMENTS OF THE ORGANIZATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06545
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS REVIEWED BY THE TREASURER. UPON THE TREASURER'S APPROVAL, THE DRAFT 990 IS FORWARDED TO THE OTHER BOARD MEMBERS FOR THEIR REVIEW. AFTER THEIR REVIEW IS COMPLETED A MOTION IS MADE TO ACCEPT THE 990. A VOTE OF APPROVAL TAKES PLACE AND THE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR, THE BOARD MEMBERS ARE GIVEN A COPY OF THE POLICY AND MUST SIGN THE ACKNOWLEDGMENT FORM AND LIST POTENTIAL INTERESTS IMPACTING WASHINGTON PARK EARLY LEARNING CENTER THAT COULD BE A CONFLICT. THE POLICY REQUIRES NOTIFICATION IF SOMETHING CHANGES AND A PROCESS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE LEAD TEACHER IS BASED ON A REVIEW OF SALARIES FOR COMPARABLE ORGANIZATIONS AND CONSIDERATIONS OF RELEVANT QUALIFICATIONS, LONGEVITY WITH THE SCHOOL, AND OTHER FACTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SAME CRITERIA USED FOR DETERMINING THE LEAD TEACHER'S SALARY IS USED TO SUPPORT THE SALARIES OF OTHER STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0348775
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366525
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0501097
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0DENVER
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IRS990/WebsiteAddressTxt0WWW.WPELC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEAN CARBUTT JOYCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03037772703
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHINGTON PARK EARLY LEARNING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MBP & ASSOCIATES LLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARVADA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080001
ReturnHeader/PreparerPersonGrp/PhoneNum07202480204
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-18

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