Civic Intelligence

Seeds of Learning

990 • Fiscal year 2013 • EIN 84-1450521

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

PO Box 5831Pagosa Spgs, CO 81147

(970) 264-5513

Siviq Scores

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

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

38th percentile

0.06x

Higher debt load relative to revenue than 38% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

48th percentile

2.2%

Higher net margin than 48% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

50th percentile

2.1%

Faster asset growth than 50% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,307,648

Up $27,120 (+2.1%) from 2012

Net Assets

Up

$1,274,206

Up $13,222 (+1.0%) from 2012

Liabilities

Up

$33,442

Up $13,898 (+71%) from 2012

Revenue

$606,566

No earlier filing loaded for comparison.

Expenses

Up

$593,344

Up $29,259 (+5.2%) from 2012

Net Income

$13,222

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,435,294Liabilities 2010: $29,352Net Assets 2010: $1,405,9422010Assets 2011: $1,319,460Liabilities 2011: $13,145Net Assets 2011: $1,306,3152011Assets 2012: $1,280,528Liabilities 2012: $19,544Net Assets 2012: $1,260,9842012Assets 2013: $1,307,648Liabilities 2013: $33,442Net Assets 2013: $1,274,2062013Assets 2014: $1,309,665Liabilities 2014: $47,439Net Assets 2014: $1,262,2262014Assets 2015: $1,453,004Liabilities 2015: $34,076Net Assets 2015: $1,418,9282015Assets 2016: $1,418,949Liabilities 2016: $41,868Net Assets 2016: $1,377,0812016Assets 2017: $1,386,816Liabilities 2017: $48,854Net Assets 2017: $1,337,9622017Assets 2018: $1,521,641Liabilities 2018: $41,395Net Assets 2018: $1,480,2462018Assets 2019: $1,629,354Liabilities 2019: $34,454Net Assets 2019: $1,594,9002019Assets 2020: $1,850,256Liabilities 2020: $51,231Net Assets 2020: $1,799,0252020Assets 2021: $2,362,490Liabilities 2021: $39,916Net Assets 2021: $2,322,5742021Assets 2022: $2,648,897Liabilities 2022: $44,211Net Assets 2022: $2,604,6862022Assets 2023: $2,821,012Liabilities 2023: $66,911Net Assets 2023: $2,754,1012023Assets 2024: $3,047,341Liabilities 2024: $74,468Net Assets 2024: $2,972,8732024

Highlighted filing

2013

Assets$1,307,648
Liabilities$33,442
Net Assets$1,274,206

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $514,1172010Expenses 2011: $534,0152011Expenses 2012: $564,0852012Revenue 2013: $606,566Expenses 2013: $593,344Net Income 2013: $13,2222013Revenue 2014: $687,929Expenses 2014: $662,308Net Income 2014: $25,6212014Revenue 2015: $827,142Expenses 2015: $670,440Net Income 2015: $156,7022015Revenue 2016: $649,742Expenses 2016: $691,589Net Income 2016: -$41,8472016Revenue 2017: $648,464Expenses 2017: $687,583Net Income 2017: -$39,1192017Revenue 2018: $787,990Expenses 2018: $678,800Net Income 2018: $109,1902018Revenue 2019: $859,320Expenses 2019: $744,666Net Income 2019: $114,6542019Revenue 2020: $872,109Expenses 2020: $667,984Net Income 2020: $204,1252020Revenue 2021: $1,309,790Expenses 2021: $785,850Net Income 2021: $523,9402021Revenue 2022: $1,238,725Expenses 2022: $878,150Net Income 2022: $360,5752022Revenue 2023: $1,041,234Expenses 2023: $944,966Net Income 2023: $96,2682023Revenue 2024: $1,216,418Expenses 2024: $1,081,471Net Income 2024: $134,9472024

Highlighted filing

2013

Revenue$606,566
Expenses$593,344
Net Income$13,222
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$628,999
Mission and Program Overview

Mission

Education & early childhood care

Education & early childhood care our mission is to provide high quality early care and education to children ages 18 months through age 5, regardless of family structure or income.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$993,671$963,530▼ $30,141
Cash and Non-Interest-Bearing Accounts$199,530$262,946▲ $63,416
Other Notes and Loans Receivable, Net$38,726$37,601▼ $1,125
Pledges and Grants Receivable$40,000$36,700▼ $3,300
Prepaid Expenses and Deferred Charges$4,582$4,114▼ $468
Accounts Receivable$4,019$2,757▼ $1,262
Total Assets$1,280,528$1,307,648▲ $27,120
Liabilities
Accounts Payable and Accrued Expenses$17,869$24,939▲ $7,070
Deferred Revenue$1,675$8,503▲ $6,828
Total Liabilities$19,544$33,442▲ $13,898
Net Assets / Fund Balance
Unrestricted Net Assets$1,192,258$1,194,261▲ $2,003
Temporarily Rstr Net Assets$68,726$79,945▲ $11,219
Total Net Assets Fund Balance$1,260,984$1,274,206▲ $13,222
Total Liabilities and Net Assets / Fund Balance$1,280,528$1,307,648▲ $27,120

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$927,318$222,724-
Equipment$36,212--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynne BridgesExec DirectorFT$51,257$51,257
Lynn MoffettExec AssistantFT$30,143$30,143
Michelle CarpenterProgram DirectorFT$20,016$20,016

Board Members and Trustees

NameTitle
Lori UngerPresident
Garry LassmanVice President
Aubrie LimebrookMember
Deborah JenningsMember
Dee McpeekMember
Pat MckenzieSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$173,704
Program Service Revenue
$372,223
Investment Income
$216
Other Revenue
$60,423
All Other Contributions
$98,704
Change in Net Assets
$13,222

Audited Revenue Reconciliation

Revenue per Audited Statements
$606,566
Total Revenue per Audited Statements
$606,566
Total Revenue per Form 990
$606,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$411,283
Other Expenses$182,061
Total Fundraising Expense$14,724
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,253$45,753$3,349$273,355
Current Officers, Directors, Trustees, and Key Employees$84,175$15,213$2,028$101,416
Payroll Taxes$29,210$3,651$3,651$36,512
Occupancy$25,357$3,170$3,170$31,697
Depreciation Depletion$25,731$5,086$449$31,266
Other Expenses$23,991$0$0$23,991
Fees for Services Other$11,730$0$0$11,730
Fees for Services Accounting$0$5,990$0$5,990
Insurance$4,770$597$596$5,963
Office Expenses$4,128$516$516$5,160
Information Technology$4,019$503$502$5,024
Conferences and Meetings$4,158$613$0$4,771
Interest$0$1,824$0$1,824
Advertising$0$269$180$449
Total Functional Expenses$489,811$88,809$14,724$593,344

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$593,344
Total Expenses per Audited Statements$593,344
Total Expenses per Form 990$593,344
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$82,856
Fundraising Direct Expenses$22,433
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$82,856$82,856$22,433$60,423
Total Events$82,856$82,856$22,433$60,423
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
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

EIN
84-1450521
Phone
9702645513

Signing Officer

Name
Pat Mckenzie
Title
Treasurer
Phone
9702645513
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynne Bridges
Formed
1998
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
23
Volunteers
1,000

Preparer

Preparer
Nathan B Thomas
Phone
9707318080
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Process to review form 990 - treasurer, president, and executive director

Pt VI, Line 11B

Will review before filing.

Pt VI, Line 15A

Compensation process - board of directors determines executive director salary.

Pt VI, Line 15B

Executive director determines employee wages with board approval.

Pt VI, Line 19

Documents disclosure explanation - published on website.

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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/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03651
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03651
IRS990/PayrollTaxesGrp/ProgramServicesAmt029210
IRS990/PayrollTaxesGrp/TotalAmt036512
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt040000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt036700
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04582
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04114
IRS990/PrincipalOfficerNm0LYNNE BRIDGES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/BusinessCd3624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1CO PRESCHOOL PGM
IRS990/ProgramServiceRevenueGrp/Desc2FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAMS
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0279503
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170029
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0132854
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0343
IRS990/PYOtherExpensesAmt0188425
IRS990/PYOtherRevenueAmt065085
IRS990/PYProgramServiceRevenueAmt0320472
IRS990/PYRevenuesLessExpensesAmt0-45331
IRS990/PYSalariesCompEmpBnftPaidAmt0375660
IRS990/PYTotalExpensesAmt0564085
IRS990/PYTotalRevenueAmt0518754
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt013222
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0372439
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0173704
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0132854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt089599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0189075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0313301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0898533
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0216
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0343
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01040
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01827
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0485
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03911
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0372439
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99570
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99560
IRS990ScheduleA/PublicSupportTotal170Amt0898533
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0173704
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0132854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt089599
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0189075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0313301
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0898533
IRS990ScheduleA/TotalSupportAmt0902444
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0927318
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0222724
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01150042
IRS990ScheduleD/EquipmentGrp/BookValueAmt036212
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt036212
IRS990ScheduleD/ExpensesSubtotalAmt0593344
IRS990ScheduleD/RevenueSubtotalAmt0606566
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0963530
IRS990ScheduleD/TotalExpensesPerForm990Amt0593344
IRS990ScheduleD/TotalRevenuePerForm990Amt0606566
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0606566
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0593344
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022433
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt082856
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt082856
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt082856
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt082856
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt060423
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022433
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022433
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROCESS TO REVIEW FORM 990 - TREASURER, PRESIDENT, AND EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WILL REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS - BOARD OF DIRECTORS DETERMINES EXECUTIVE DIRECTOR SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR DETERMINES EMPLOYEE WAGES WITH BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS DISCLOSURE EXPLANATION - PUBLISHED ON WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt068726
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt079945
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01280528
IRS990/TotalAssetsEOYAmt01307648
IRS990/TotalAssetsGrp/BOYAmt01280528
IRS990/TotalAssetsGrp/EOYAmt01307648
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0173704
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014724
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088809
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0489811
IRS990/TotalFunctionalExpensesGrp/TotalAmt0593344
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019544

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.07$2.97$1.22$1.08$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.07$2.75$1.04$0.94$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.04$2.60$1.24$0.88$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.04$2.32$1.31$0.79$0.52
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.05$1.80$0.87$0.67$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.03$1.59$0.86$0.74$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.04$1.48$0.79$0.68$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.05$1.34$0.65$0.69$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.04$1.38$0.65$0.69$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.03$1.42$0.83$0.67$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.05$1.26$0.69$0.66$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.31$0.03$1.27$0.61$0.59$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.02$1.26$0.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.01$1.31$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.03$1.41$0.51
Peer Organizations

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