Civic Intelligence

Montessori Intergenerational Learning Communities

EIN 84-2128897 • 501(c)3 • Denver, CO

Pub. 78 Eligible990-N CoverageNTEE B28

Profile

Our mission is to create intentional intergenerational montessori learning communities where children and aging adults, including those with memory loss, can work side by side, building a new paradigm between generations.

2600 Kearney StreetDenver, CO 80207

www.earlychildhoodservicecorps.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.02x

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

NTEE B • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.02x

Higher debt load relative to revenue than 80% of similar nonprofits.

NTEE B • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

43%

Higher net margin than 81% of similar nonprofits.

NTEE B28 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$72,229

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

NTEE B28 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

202%

Faster asset growth than 95% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

22%

Faster revenue growth than 68% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$269,820

Up $180,570 (+202%) from 2023

Liabilities

Up

$5,771

Up $1,247 (+28%) from 2023

Net Assets

Up

$264,049

Up $179,323 (+212%) from 2023

Revenue

Up

$242,078

Up $43,962 (+22%) from 2023

Expenses

Down

$137,949

Down $10,030 (-6.8%) from 2023

Net Income

Up

$104,129

Up $53,992 (+108%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2023: $89,250Liabilities 2023: $4,524Net Assets 2023: $84,7262023Assets 2024: $269,820Liabilities 2024: $5,771Net Assets 2024: $264,0492024

Highlighted filing

2024

Assets$269,820
Liabilities$5,771
Net Assets$264,049

Operations Trend

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

$300K$200K$100K$0Revenue 2023: $198,116Expenses 2023: $147,979Net Income 2023: $50,1372023Revenue 2024: $242,078Expenses 2024: $137,949Net Income 2024: $104,1292024

Highlighted filing

2024

Revenue$242,078
Expenses$137,949
Net Income$104,129

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.2
Gross Receipts
$242,078
Mission and Program Overview

Mission

Our mission is to create intentional intergenerational montessori learning communities where children and aging adults, including those with memory loss, can work side by side, building a new paradigm between generations.

Our mission is to create intentional intergenerational montessori learning communities where children and aging adults, including those with memory loss, can work side by side, building a new paradigm between the generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$137,237-
Cash and Non-Interest-Bearing Accounts$162,063$132,583▼ $29,480
Total Assets$162,063$269,820▲ $107,757
Liabilities
Accounts Payable and Accrued Expenses$2,143$5,771▲ $3,628
Total Liabilities$2,143$5,771▲ $3,628
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$137,237-
Net Assets Without Donor Restrictions$159,920$126,812▼ $33,108
Total Net Assets Fund Balance$159,920$264,049▲ $104,129
Total Liabilities and Net Assets / Fund Balance$162,063$269,820▲ $107,757
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa ArmaoCEOFT$72,229$72,229

Board Members and Trustees

NameTitle
Tanya WeinbergPresident
Sheila WolfeBoard Member
Kathy BurksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$235,639
Program Service Revenue
$5,099
Investment Income
$1,340
Other Revenue
$0
All Other Contributions
$54,550
Change in Net Assets
$104,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$76,940
Other Expenses$61,009
Total Fundraising Expense$6,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$15,072$15,072$3,349$33,493
Other Salaries and Wages$20,552$10,745$963$32,260
Fees for Services Other$10,305$0$738$11,043
Fees for Services Accounting$4,793$4,793$0$9,586
Office Expenses$3,363$2,741$576$6,680
Other Employee Benefits$3,197$2,317$387$5,901
Payroll Taxes$2,864$2,075$347$5,286
Travel$2,052$0$0$2,052
Advertising$494$0$0$494
Other Expenses$402$0$0$402
Total Functional Expenses$93,846$37,743$6,360$137,949
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Montessori Intergenerational Learning Communities
EIN
84-2128897
Phone
3035850583
Address
2600 KEARNEY STREET, DENVER, CO 80207
Doing Business As
Early Childhood Service Corps

Signing Officer

Name
Lisa Armao
Title
CEO
Phone
3035850583
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Armao
Formed
2019
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
2

Preparer

Firm
Hillary Morgridge CPA LLC
Address
3055 S Clermont Dr, Denver, CO 80222
Preparer
Hillary Morgridge CPA
Phone
3035850853
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board of directors recieves a copy of the form 990 for review and comment prior to filing.

Pt VI, Line 12C

All board members are required to review and sign the conflict of interest policy and disclose any potential conflict of interest on an annual basis.

Pt VI, Line 19

The organizations governing documents, conflict of interest policy, and financial statements are available upon written request.

Pt VI, Line 8B

There are no committees with the authority to act on behalf of the board of directors.

Pt VI, Line 15A

The board of director uses relevant compensation survey data to decide on and approve the salary of the executive director.

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IRS990/TotalRevenueGrp/ExclusionAmt01340
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05099
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0242078
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0162063
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0269820
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt02052
IRS990/TravelGrp/TotalAmt02052
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02600 KEARNEY STREET
IRS990/USAddress/CityNm0DENVER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080207
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.EARLYCHILDHOODSERVICECORPS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA ARMAO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03035850583
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTESSORI INTERGENERATIONAL LEARNING COMMUNITIES
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0842128897
ReturnHeader/Filer/PhoneNum03035850583
ReturnHeader/Filer/USAddress/AddressLine1Txt02600 KEARNEY STREET
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080207
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882904390
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hillary Morgridge CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03055 S Clermont Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Denver
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080222
ReturnHeader/PreparerPersonGrp/PhoneNum03035850853
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLARY MORGRIDGE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-29T08:56:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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