Civic Intelligence

Early Learning Center Inc.

990 • Fiscal year 2020 • EIN 84-1160185

Sep 01, 2019 to Aug 31, 2020 • Filed on Jan 19, 2021

215 North GarmischAspen, CO 81611

(970) 920-9201

Siviq Scores

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

Liabilities / Assets

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.03x

Higher debt load relative to revenue than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

45th percentile

3.0%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

57th percentile

$74,580

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

43rd percentile

3.4%

Faster asset growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-4.5%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,125,191

Up $37,232 (+3.4%) from 2019

Net Assets

Up

$1,083,441

Up $48,680 (+4.7%) from 2019

Liabilities

Down

$41,750

Down $11,448 (-22%) from 2019

Revenue

Down

$1,625,022

Down $76,584 (-4.5%) from 2019

Expenses

Down

$1,576,342

Down $56,380 (-3.5%) from 2019

Net Income

Down

$48,680

Down $20,204 (-29%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $304,976Liabilities 2010: $74,319Net Assets 2010: $230,6572010Assets 2011: $268,887Liabilities 2011: $63,082Net Assets 2011: $205,8052011Assets 2012: $231,334Liabilities 2012: $42,115Net Assets 2012: $189,2192012Assets 2013: $392,991Liabilities 2013: $42,018Net Assets 2013: $350,9732013Assets 2014: $617,403Liabilities 2014: $45,581Net Assets 2014: $571,8222014Assets 2015: $885,062Liabilities 2015: $45,250Net Assets 2015: $839,8122015Assets 2016: $967,519Liabilities 2016: $47,000Net Assets 2016: $920,5192016Assets 2017: $994,780Liabilities 2017: $41,750Net Assets 2017: $953,0302017Assets 2018: $1,009,377Liabilities 2018: $43,500Net Assets 2018: $965,8772018Assets 2019: $1,087,959Liabilities 2019: $53,198Net Assets 2019: $1,034,7612019Assets 2020: $1,125,191Liabilities 2020: $41,750Net Assets 2020: $1,083,4412020Assets 2021: $1,214,304Liabilities 2021: $50,450Net Assets 2021: $1,163,8542021Assets 2022: $1,254,272Liabilities 2022: $55,551Net Assets 2022: $1,198,7212022Assets 2023: $1,318,321Liabilities 2023: $83,637Net Assets 2023: $1,234,6842023Assets 2024: $1,272,674Liabilities 2024: $79,289Net Assets 2024: $1,193,3852024Assets 2025: $1,094,397Liabilities 2025: $65,997Net Assets 2025: $1,028,4002025

Highlighted filing

2020

Assets$1,125,191
Liabilities$41,750
Net Assets$1,083,441

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $934,0332010Expenses 2011: $1,526,2712011Expenses 2012: $1,416,8782012Expenses 2013: $1,185,7722013Revenue 2014: $1,517,355Expenses 2014: $1,296,506Net Income 2014: $220,8492014Revenue 2015: $1,606,599Expenses 2015: $1,338,609Net Income 2015: $267,9902015Revenue 2016: $1,560,926Expenses 2016: $1,480,219Net Income 2016: $80,7072016Revenue 2017: $1,448,372Expenses 2017: $1,415,861Net Income 2017: $32,5112017Revenue 2018: $1,511,097Expenses 2018: $1,498,250Net Income 2018: $12,8472018Revenue 2019: $1,701,606Expenses 2019: $1,632,722Net Income 2019: $68,8842019Revenue 2020: $1,625,022Expenses 2020: $1,576,342Net Income 2020: $48,6802020Revenue 2021: $1,619,048Expenses 2021: $1,538,635Net Income 2021: $80,4132021Revenue 2022: $1,688,882Expenses 2022: $1,654,015Net Income 2022: $34,8672022Revenue 2023: $1,889,908Expenses 2023: $1,861,204Net Income 2023: $28,7042023Revenue 2024: $2,175,908Expenses 2024: $2,288,463Net Income 2024: -$112,5552024Revenue 2025: $1,981,778Expenses 2025: $2,184,642Net Income 2025: -$202,8642025

Highlighted filing

2020

Revenue$1,625,022
Expenses$1,576,342
Net Income$48,680
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jan 19, 2021
Return Version
2019v5.1
Gross Receipts
$1,625,706
Mission and Program Overview

Mission

The elc is a child enrichment program designed to create the love of learning with a partnership between parents and teachers. Through discovery, growth, nurturing and creativity the children develop to their highest potential.

CHILD ENRICHMENT PROGRAM

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$644,132$642,101▼ $2,031
Cash and Non-Interest-Bearing Accounts$337,433$405,013▲ $67,580
Land, Buildings, and Equipment, Net$82,242$64,836▼ $17,406
Accounts Receivable$20,313$10,037▼ $10,276
Total Assets$1,087,959$1,125,191▲ $37,232
Other Assets Total$3,839$3,204▼ $635
Liabilities
Other Liabilities$43,000$39,500▼ $3,500
Accounts Payable and Accrued Expenses$9,998$2,250▼ $7,748
Deferred Revenue$200--
Total Liabilities$53,198$41,750▼ $11,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,034,761$1,083,441▲ $48,680
Total Net Assets Fund Balance$1,034,761$1,083,441▲ $48,680
Total Liabilities and Net Assets / Fund Balance$1,087,959$1,125,191▲ $37,232

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,815$241,243$280,058
Equipment$24,746$60,323$85,069
Other Land Buildings$1,275$19,809$21,084
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carrie TippetExecutive DirectorFT$51,025$23,555$74,580

Board Members and Trustees

NameTitle
Desiree WhiteheadPresident
Mark JanianVice President
Cayla TeehanDirector
Maddie HawkinsDirector
Natalie TraversDirector
Nikolai ValdamanisDirector
Amy ScherSecretary
Jackie MatthewsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$461,493
Program Service Revenue
$1,161,496
Investment Income
$242
Other Revenue
$1,791
All Other Contributions
$5,573
Change in Net Assets
$48,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,399,488
Other Expenses$176,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,000,707$41,866-$1,042,573
Other Employee Benefits$160,143$17,864-$178,007
Occupancy$95,315--$95,315
Payroll Taxes$85,585$9,512-$95,097
Current Officers, Directors, Trustees, and Key Employees-$69,356-$69,356
Depreciation Depletion$17,288$118-$17,406
Pension Plan Contributions$13,004$1,451-$14,455
Office Expenses$8,303$2,905-$11,208
Fees for Services Accounting-$9,168-$9,168
Other Expenses$7,482--$7,482
Information Technology$5,737$84-$5,821
Insurance$3,256$1,480-$4,736
Fees for Services Legal$2,627--$2,627
Fees for Services Other$1,565--$1,565
Conferences and Meetings$608--$608
Total Functional Expenses$1,422,538$153,804$0$1,576,342
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,475
Fundraising Direct Expenses$684
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
Tuition Deposits$39,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
No
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 board reviews a copy of the 990 prior to filing the return.

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

The executive director's salary is discussed at the board level after appropriate review of information obtained from outside sources. After discussion, the board approves the salary through the budget process.

Form 990, Part VI, Section C, Line 19

Governing documents and other policies and 990's are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Early Learning Center
EIN
84-1160185
Phone
9709209201
Address
215 NORTH GARMISCH, ASPEN, CO 81611

Signing Officer

Name
Desiree Whitehead
Title
President
Phone
9709209201
Signed
2021-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Desiree Whitehead
Formed
1991
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
48
Volunteers
0

Preparer

Firm
Reese Henry & Company Inc
Address
400 EAST MAIN ST SUITE 2, ASPEN, CO 81611
Preparer
Denise Jurgens CPA
Phone
9709253771
Raw XML AppendixShowing 400 of 404 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/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt048680
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01161496
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0644132
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0642101
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt038815
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0241243
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0280058
IRS990ScheduleD/EquipmentGrp/BookValueAmt024746
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060323
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085069
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01275
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019809
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021084
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt039500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt064836
IRS990ScheduleD/TotalLiabilityAmt039500
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ON WEBSITE & ALL PUBLISHED MATERIAL
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE CITY OF ASPEN COLORADO IS A MAJOR DONOR TO THE ORGANIZATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS A COPY OF THE 990 PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S SALARY IS DISCUSSED AT THE BOARD LEVEL AFTER APPROPRIATE REVIEW OF INFORMATION OBTAINED FROM OUTSIDE SOURCES. AFTER DISCUSSION, THE BOARD APPROVES THE SALARY THROUGH THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND OTHER POLICIES AND 990'S ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01087959
IRS990/TotalAssetsEOYAmt01125191
IRS990/TotalAssetsGrp/BOYAmt01087959
IRS990/TotalAssetsGrp/EOYAmt01125191
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0461493
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0153804
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01422538
IRS990/TotalFunctionalExpensesGrp/TotalAmt01576342
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053198
IRS990/TotalLiabilitiesEOYAmt041750
IRS990/TotalLiabilitiesGrp/BOYAmt053198
IRS990/TotalLiabilitiesGrp/EOYAmt041750
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01034761
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01083441
IRS990/TotalOtherCompensationAmt023555
IRS990/TotalProgramServiceExpensesAmt01422538
IRS990/TotalProgramServiceRevenueAmt01161496
IRS990/TotalReportableCompFromOrgAmt051025
IRS990/TotalRevenueGrp/ExclusionAmt02033
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01161496
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01625022
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01087959
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01125191
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0215 NORTH GARMISCH
IRS990/USAddress/CityNm0ASPEN
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081611
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0EARLYLEARNINGASPEN.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DESIREE WHITEHEAD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09709209201
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0EARL
ReturnHeader/Filer/EIN0841160185
ReturnHeader/Filer/PhoneNum09709209201
ReturnHeader/Filer/USAddress/AddressLine1Txt0215 NORTH GARMISCH
ReturnHeader/Filer/USAddress/CityNm0ASPEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081611
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840803727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REESE HENRY & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 EAST MAIN ST SUITE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASPEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd081611
ReturnHeader/PreparerPersonGrp/PhoneNum09709253771
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENISE JURGENS CPA
ReturnHeader/ReturnTs02021-01-19T16:38:46-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.07$1.03$1.98$2.18$0.20
2024Summary only. Only limited summary data is available for this year.$1.27$0.08$1.19$2.18$2.29$0.11
2023Summary only. Only limited summary data is available for this year.$1.32$0.08$1.23$1.89$1.86$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.06$1.20$1.69$1.65$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.05$1.16$1.62$1.54$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.13$0.04$1.08$1.63$1.58$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.05$1.03$1.70$1.63$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.04$0.97$1.51$1.50$0.01
2017Summary only. Only limited summary data is available for this year.$0.99$0.04$0.95$1.45$1.42$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.05$0.92$1.56$1.48$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.05$0.84$1.61$1.34$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.05$0.57$1.52$1.30$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.04$0.35$1.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.04$0.19$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.06$0.21$1.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.07$0.23$0.93