Civic Intelligence

Eagles' Nest Early Learning Center

990 • Fiscal year 2020 • EIN 84-1203813

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 01, 2022

10655 Highway 119Black Hawk, CO 80422

(303) 582-0895

Siviq Scores

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

Liabilities / Assets

78th percentile

0.35x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.63x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

71st percentile

$59,905

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

64th percentile

16%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-18%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$736,242

Up $100,528 (+16%) from 2019

Net Assets

Down

$476,244

Down $86,982 (-15%) from 2019

Liabilities

Up

$259,998

Up $187,510 (+259%) from 2019

Revenue

Down

$410,488

Down $88,835 (-18%) from 2019

Expenses

Down

$474,664

Down $83,723 (-15%) from 2019

Net Income

Down

-$64,176

Down $5,112 (-8.7%) 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: $1,093,627Liabilities 2010: $134,224Net Assets 2010: $959,4032010Assets 2011: $1,147,791Liabilities 2011: $138,441Net Assets 2011: $1,009,3502011Assets 2012: $1,114,653Liabilities 2012: $133,610Net Assets 2012: $981,0432012Assets 2013: $1,053,538Liabilities 2013: $130,987Net Assets 2013: $922,5512013Assets 2014: $974,943Liabilities 2014: $121,581Net Assets 2014: $853,3622014Assets 2015: $893,357Liabilities 2015: $117,099Net Assets 2015: $776,2582015Assets 2016: $823,294Liabilities 2016: $104,602Net Assets 2016: $718,6922016Assets 2017: $768,349Liabilities 2017: $93,700Net Assets 2017: $674,6492017Assets 2018: $703,868Liabilities 2018: $76,652Net Assets 2018: $627,2162018Assets 2019: $635,714Liabilities 2019: $72,488Net Assets 2019: $563,2262019Assets 2020: $736,242Liabilities 2020: $259,998Net Assets 2020: $476,2442020Assets 2021: $876,564Liabilities 2021: $525,207Net Assets 2021: $351,3572021Assets 2022: $560,507Liabilities 2022: $528,559Net Assets 2022: $31,9482022

Highlighted filing

2020

Assets$736,242
Liabilities$259,998
Net Assets$476,244

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $490,8012010Revenue 2011: $497,378Expenses 2011: $508,545Net Income 2011: -$11,1672011Revenue 2012: $523,121Expenses 2012: $551,428Net Income 2012: -$28,3072012Revenue 2013: $504,420Expenses 2013: $562,912Net Income 2013: -$58,4922013Revenue 2014: $531,825Expenses 2014: $601,014Net Income 2014: -$69,1892014Revenue 2015: $529,057Expenses 2015: $606,161Net Income 2015: -$77,1042015Revenue 2016: $487,326Expenses 2016: $544,892Net Income 2016: -$57,5662016Revenue 2017: $516,706Expenses 2017: $547,960Net Income 2017: -$31,2542017Revenue 2018: $508,217Expenses 2018: $555,650Net Income 2018: -$47,4332018Revenue 2019: $499,323Expenses 2019: $558,387Net Income 2019: -$59,0642019Revenue 2020: $410,488Expenses 2020: $474,664Net Income 2020: -$64,1762020Revenue 2021: $432,062Expenses 2021: $556,949Net Income 2021: -$124,8872021Revenue 2022: $425,767Expenses 2022: $745,176Net Income 2022: -$319,4092022

Highlighted filing

2020

Revenue$410,488
Expenses$474,664
Net Income-$64,176
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 1, 2022
Return Version
2020v4.2
Gross Receipts
$411,263
Mission and Program Overview

Mission

Provide child care for low income families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$590,781$530,526▼ $60,255
Cash and Non-Interest-Bearing Accounts$8,307$149,648▲ $141,341
Savings and Temporary Cash Investments$25,581$45,330▲ $19,749
Accounts Receivable$11,041$9,138▼ $1,903
Prepaid Expenses and Deferred Charges$0$1,130▲ $1,130
Total Assets$635,714$736,242▲ $100,528
Other Assets Total$4$470▲ $466
Liabilities
Mortgage Notes Payable Secured by Investment Property$55,606$142,981▲ $87,375
Unsecured Notes Loans Payable$0$93,000▲ $93,000
Accounts Payable and Accrued Expenses$16,882$24,017▲ $7,135
Total Liabilities$72,488$259,998▲ $187,510
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$563,226$476,244▼ $86,982
Total Net Assets Fund Balance$563,226$476,244▼ $86,982
Total Liabilities and Net Assets / Fund Balance$635,714$736,242▲ $100,528

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$511,180$407,244$918,424
Equipment$19,346$131,797$151,143
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kayla LoweExecutive DirectorFT$59,905$59,905

Board Members and Trustees

NameTitle
Wanda LangenbackPresident
Liz CarolloMember
Anne PoweSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$324,890
Program Service Revenue
$85,288
Investment Income
$20
Other Revenue
$290
All Other Contributions
$32,069
Change in Net Assets
$-64,176

Audited Revenue Reconciliation

Revenue per Audited Statements
$410,488
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$775
Total Revenue per Audited Statements
$411,263
Total Revenue per Form 990
$410,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$351,362
Other Expenses$123,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,711$58,828-$244,539
Current Officers, Directors, Trustees, and Key Employees-$59,905-$59,905
Depreciation Depletion-$30,188-$30,188
Other Employee Benefits$17,831$11,400-$29,231
Payroll Taxes$11,320$6,367-$17,687
Insurance$3,891$12,036-$15,927
All Other Expenses$6,635$4,650-$11,285
Fees for Services Accounting-$10,423-$10,423
Other Expenses$7,283$9,055-$7,283
Interest-$2,115-$2,115
Office Expenses-$1,541-$1,541
Advertising-$1,047-$1,047
Information Technology-$977-$977
Fees for Services Other-$772-$772
Travel-$291-$291
Total Functional Expenses$265,069$209,595$0$474,664

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$475,439
Expenses per Audited Statements$474,664
Total Expenses per Form 990$474,664
Expenses Not Reported on Form 990$775
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,065
Fundraising Direct Expenses$775
Professional Fundraising Fees$0
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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

Line 11b Explanation - The Form 990 and supporting schedules are reviewed at the monthly board meeting.

Form 990, Part VI, Section B, line 12C

Conflicts of interest reported are reviewed by the Board.

Form 990, Part VI, Section B, line 15

Determined and approved by the Board of Directors.

Form 990, Part VI, Section C, line 19

No other documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Eagles' Nest Early Learning Center
EIN
84-1203813
Phone
3035820895
Address
10655 Highway 119, Black Hawk, CO 80422

Signing Officer

Name
Kayla Lowe
Title
Executive Director
Phone
3035820895
Signed
2022-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kayla Lowe
Formed
1992
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
3
Employees
18
Volunteers
0

Preparer

Firm
Hinkle & Company PC
Address
5028 E 101st Street, Tulsa, OK 74137
Preparer
James D Hinkle
Phone
9184923388
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

This process of a committee overseeing the review and assuming responsibility has not changed from the prior year.

Form 990, Part XI, Line 8

A report of the December 31, 2019 reviewed financial statements for Eagles' Nest Early Learning Center was issued with adjustments subsequent to the preparation and filing of the 2019 Form 990. Consequently, these adjustments were not reflected on the 2019 Form 990. The adjustments equal to ($22,806) are reflected on this 2020 Form 990 as prior period adjustments, reducing the December 31, 2020 ending net assets by this amount.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

Direct Fundraising Expenses 775.

Part XII, Line 2D - Other Adjustments:

Direct Fundraising Expenses 775.

Raw XML AppendixShowing 400 of 402 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0231380
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01407444
IRS990ScheduleA/TotalSupportAmt01413996
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/BookValueAmt0511180
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0407244
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0918424
IRS990ScheduleD/EquipmentGrp/BookValueAmt019346
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0131797
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151143
IRS990ScheduleD/ExpensesNotReportedAmt0775
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0474664
IRS990ScheduleD/OtherExpensesIncludedAmt0775
IRS990ScheduleD/OtherRevenueAmt0775
IRS990ScheduleD/RevenueNotReportedAmt0775
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0410488
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Direct Fundraising Expenses 775.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Direct Fundraising Expenses 775.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0530526
IRS990ScheduleD/TotalExpensesPerForm990Amt0474664
IRS990ScheduleD/TotalRevenuePerForm990Amt0410488
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0411263
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0475439
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 11b Explanation - The Form 990 and supporting schedules are reviewed at the monthly board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflicts of interest reported are reviewed by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Determined and approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No other documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4This process of a committee overseeing the review and assuming responsibility has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A report of the December 31, 2019 reviewed financial statements for Eagles' Nest Early Learning Center was issued with adjustments subsequent to the preparation and filing of the 2019 Form 990. Consequently, these adjustments were not reflected on the 2019 Form 990. The adjustments equal to ($22,806) are reflected on this 2020 Form 990 as prior period adjustments, reducing the December 31, 2020 ending net assets by this amount.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 8
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0635714
IRS990/TotalAssetsEOYAmt0736242
IRS990/TotalAssetsGrp/BOYAmt0635714
IRS990/TotalAssetsGrp/EOYAmt0736242
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0324890
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0209595
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0265069
IRS990/TotalFunctionalExpensesGrp/TotalAmt0474664
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt072488
IRS990/TotalLiabilitiesEOYAmt0259998
IRS990/TotalLiabilitiesGrp/BOYAmt072488
IRS990/TotalLiabilitiesGrp/EOYAmt0259998
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0563226
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0476244
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0265069
IRS990/TotalProgramServiceRevenueAmt085288
IRS990/TotalReportableCompFromOrgAmt059905
IRS990/TotalRevenueGrp/ExclusionAmt0310
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt085288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0410488
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0635714
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0736242
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0291
IRS990/TravelGrp/TotalAmt0291
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt093000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010655 Highway 119
IRS990/USAddress/CityNm0Black Hawk
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080422
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.eaglesnestelc.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kayla Lowe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03035820895
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Eagles' Nest Early Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0EAGL
ReturnHeader/Filer/EIN0841203813
ReturnHeader/Filer/PhoneNum03035820895
ReturnHeader/Filer/USAddress/AddressLine1Txt010655 Highway 119
ReturnHeader/Filer/USAddress/CityNm0Black Hawk
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080422
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271494012
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hinkle & Company PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05028 E 101st Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tulsa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd074137
ReturnHeader/PreparerPersonGrp/PhoneNum09184923388
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James D Hinkle
ReturnHeader/ReturnTs02022-02-01T13:07:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Kayla
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Lowe
ReturnHeader/TaxPeriodBeginDt02020-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.56$0.53$0.03$0.43$0.75$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.53$0.35$0.43$0.56$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.26$0.48$0.41$0.47$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.07$0.56$0.50$0.56$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.08$0.63$0.51$0.56$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.09$0.67$0.52$0.55$0.03
2016Summary only. Only limited summary data is available for this year.$0.82$0.10$0.72$0.49$0.54$0.06
2015Summary only. Only limited summary data is available for this year.$0.89$0.12$0.78$0.53$0.61$0.08
2014Summary only. Only limited summary data is available for this year.$0.97$0.12$0.85$0.53$0.60$0.07
2013Summary only. Only limited summary data is available for this year.$1.05$0.13$0.92$0.50$0.56$0.06
2012Summary only. Only limited summary data is available for this year.$1.11$0.13$0.98$0.52$0.55$0.03
2011Summary only. Only limited summary data is available for this year.$1.15$0.14$1.01$0.50$0.51$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.13$0.96$0.49