Civic Intelligence

Bluebird Learning Center

990 • Fiscal year 2015 • EIN 85-0357611

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 22, 2016

1512 Wyoming Blvd NEAlbuquerque, NM 87112

(505) 296-7400

Siviq Scores

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

Liabilities / Assets

75th percentile

0.42x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

38th percentile

0.06x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

51st percentile

3.0%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

74th percentile

$110,769

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

97th percentile

155%

Faster asset growth than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

87%

Faster revenue growth than 93% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$157,776

Up $95,958 (+155%) from 2014

Net Assets

Up

$91,867

Up $34,047 (+59%) from 2014

Liabilities

Up

$65,909

Up $61,911 (+1549%) from 2014

Revenue

Up

$1,150,615

Up $534,830 (+87%) from 2014

Expenses

Up

$1,116,568

Up $517,728 (+86%) from 2014

Net Income

Up

$34,047

Up $17,102 (+101%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $70,771Liabilities 2011: $3,514Net Assets 2011: $67,2572011Assets 2012: $59,018Liabilities 2012: $0Net Assets 2012: $59,0182012Assets 2013: $41,727Liabilities 2013: $852Net Assets 2013: $40,8752013Assets 2014: $61,818Liabilities 2014: $3,998Net Assets 2014: $57,8202014Assets 2015: $157,776Liabilities 2015: $65,909Net Assets 2015: $91,8672015Assets 2016: $364,843Liabilities 2016: $19,679Net Assets 2016: $345,1642016Assets 2017: $819,095Liabilities 2017: $32,475Net Assets 2017: $786,6202017Assets 2018: $846,301Liabilities 2018: $17,925Net Assets 2018: $828,3762018Assets 2019: $692,914Liabilities 2019: $21,191Net Assets 2019: $671,7232019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2015

Assets$157,776
Liabilities$65,909
Net Assets$91,867

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $530,172Expenses 2011: $526,731Net Income 2011: $3,4412011Revenue 2012: $562,315Expenses 2012: $570,554Net Income 2012: -$8,2392012Revenue 2013: $481,513Expenses 2013: $499,656Net Income 2013: -$18,1432013Revenue 2014: $615,785Expenses 2014: $598,840Net Income 2014: $16,9452014Revenue 2015: $1,150,615Expenses 2015: $1,116,568Net Income 2015: $34,0472015Revenue 2016: $1,360,700Expenses 2016: $1,091,153Net Income 2016: $269,5472016Revenue 2017: $1,349,744Expenses 2017: $921,159Net Income 2017: $428,5852017Revenue 2018: $1,201,432Expenses 2018: $1,159,676Net Income 2018: $41,7562018Revenue 2019: $947,144Expenses 2019: $1,103,797Net Income 2019: -$156,6532019Revenue 2020: $379,314Expenses 2020: $1,051,037Net Income 2020: -$671,7232020

Highlighted filing

2015

Revenue$1,150,615
Expenses$1,116,568
Net Income$34,047
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 22, 2016
Return Version
2015v2.1
Gross Receipts
$1,150,615
Mission and Program Overview

Mission

PRESCHOOL AND DAYCARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,250$61,871▲ $45,621
Cash and Non-Interest-Bearing Accounts$45,568$60,050▲ $14,482
Accounts Receivable-$35,855-
Total Assets$61,818$157,776▲ $95,958
Liabilities
Accounts Payable and Accrued Expenses$3,998$65,909▲ $61,911
Total Liabilities$3,998$65,909▲ $61,911
Net Assets / Fund Balance
Unrestricted Net Assets$57,820$91,867▲ $34,047
Total Net Assets Fund Balance$57,820$91,867▲ $34,047
Total Liabilities and Net Assets / Fund Balance$61,818$157,776▲ $95,958

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$16,250-$2,368
Equipment$45,621$8,917-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert RasconSecretary-treasurerdirectorFT$110,769$110,769
Aida RasconPresdirectorFT$110,557$110,557

Board Members and Trustees

NameTitle
Ron McclureDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,150,615
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$34,047

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,150,615
Total Revenue per Audited Statements
$1,150,615
Total Revenue per Form 990
$1,150,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$671,283
Other Expenses$445,285
Total Fundraising Expense$27,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$343,797--$343,797
Current Officers, Directors, Trustees, and Key Employees$95,895$116,954$8,477$221,326
Occupancy$111,264$12,748$6,284$130,296
Payroll Taxes$54,118$14,077$1,038$69,233
Other Expenses$43,100$2,337$1,558$43,100
Other Employee Benefits$31,388$5,539-$36,927
Advertising$28,425-$5,016$33,441
Insurance$16,399$1,929$965$19,293
All Other Expenses$12,362$1,107$428$13,897
Depreciation Depletion$7,579$892$446$8,917
Conferences and Meetings$3,730$162$80$3,972
Fees for Services Accounting$3,951--$3,951
Fees for Services Legal$3,911--$3,911
Travel$1,008$1,008-$2,016
Fees for Services Other$1,991--$1,991
Total Functional Expenses$926,524$162,955$27,089$1,116,568

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,116,568
Total Expenses per Form 990$1,116,568
Total Expenses per Audited Statements$1,116,018
Expenses Not Reported on Form 990$-550
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Robert RasconOfficerEquipment RentalNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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

Officer directors etc family relationship Part VI line 2

President is spouse of Secretary/Treasurer. Adult child is an employee who participated in the educational assistance program.

Members or stockholder classes and rights Part VI line 6

Entity is organized as a New Mexico nonprofit corporation.

Member election for additional members Part VI line 7A

Board of directors elect sucessor board (governing body).

Form 990 governing body review Part VI line 11

Board reviews and approves form 990 before filing.

Conflict of interest policy compliance Part VI line 12C

Board discusses conflicts of interests concerns at each meeting and with all officers.

CEO executive director top management comp Part VI line 15A

All salaries are set at FMV to the extent allowed by budget.

Other officer or key employee compensation Part VI line 15B

FMV of compensation determined through industry standards and comparables.

Governing documents etc available to public Part VI line 19

Governing documents available on request at administrative office.

Filing and Contact Details

Filer

Filer Name
Bluebird Learning Center
EIN
85-0357611
Address
1512 WYOMING BLVD NE, Albuquerque, NM 87112

Signing Officer

Name
Robert Rascon
Title
Secretary-Treas
Phone
5052967400
Signed
2016-07-22
Discuss with paid preparer
No

Organization Details

Principal Officer
Aida Rascon
Formed
2000
Legal Domicile
Nm
Voting Board Members
3
Independent Board Members
3
Employees
34

Preparer

Firm
Sharon Gregg Accounting PC
Address
10412 Menaul Blvd NE, Albuquerque, NM 87112
Preparer
Sharon Gregg CPA
Phone
5052967400
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

Organization has no unrelated business income. The only receipts forthe organization were directly related to their exempt function.

Raw XML Appendix378 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Entity is organized as a New Mexico nonprofit corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of directors elect sucessor board (governing body).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board reviews and approves form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Board discusses conflicts of interests concerns at each meeting and with all officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All salaries are set at FMV to the extent allowed by budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FMV of compensation determined through industry standards and comparables.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Governing documents available on request at administrative office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt061818
IRS990/TotalAssetsEOYAmt0157776
IRS990/TotalAssetsGrp/BOYAmt061818
IRS990/TotalAssetsGrp/EOYAmt0157776
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027089
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0162955
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0926524
IRS990/TotalFunctionalExpensesGrp/TotalAmt01116568
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03998
IRS990/TotalLiabilitiesEOYAmt065909
IRS990/TotalLiabilitiesGrp/BOYAmt03998
IRS990/TotalLiabilitiesGrp/EOYAmt065909
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057820
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt091867
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0926524
IRS990/TotalProgramServiceRevenueAmt01150615
IRS990/TotalReportableCompFromOrgAmt0221326
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01150615
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01150615
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061818
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157776
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01008
IRS990/TravelGrp/ProgramServicesAmt01008
IRS990/TravelGrp/TotalAmt02016
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt057820
IRS990/UnrestrictedNetAssetsGrp/EOYAmt091867
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01512 Wyoming Blvd NE
IRS990/USAddress/CityNm0Albuquerque
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087112
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT RASCON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary-Treas
ReturnHeader/BusinessOfficerGrp/PhoneNum05052967400
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUEBIRD LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0850357611
ReturnHeader/Filer/USAddress/AddressLine1Txt01512 WYOMING BLVD NE
ReturnHeader/Filer/USAddress/CityNm0Albuquerque
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087112
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0850440992
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sharon Gregg Accounting PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010412 Menaul Blvd NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Albuquerque
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087112
ReturnHeader/PreparerPersonGrp/PhoneNum05052967400
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sharon Gregg CPA
ReturnHeader/ReturnTs02016-07-27T16:03:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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