Civic Intelligence

Bluebird Learning Center

990 • Fiscal year 2016 • EIN 85-0357611

Jan 01, 2016 to Dec 31, 2016 • Filed on May 08, 2017

Organization ProfileBLUEBIRDPRESCHOOL.COM
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

41st percentile

0.05x

Higher debt load relative to assets than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

80th percentile

20%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

77th percentile

$123,427

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

97th percentile

131%

Faster asset growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$364,843

Up $207,067 (+131%) from 2015

Net Assets

Up

$345,164

Up $253,297 (+276%) from 2015

Liabilities

Down

$19,679

Down $46,230 (-70%) from 2015

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin80th percentile

Revenue

Up

$1,360,700

Up $210,085 (+18%) from 2015

Expenses

Down

$1,091,153

Down $25,415 (-2.3%) from 2015

Net Income

Up

$269,547

Up $235,500 (+692%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

2016

Assets$364,843
Liabilities$19,679
Net Assets$345,164
Open 2016 Filing

Operations Trend

Revenue Growth75th percentile

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

2016

Revenue$1,360,700
Expenses$1,091,153
Net Income$269,547
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 8, 2017
Return Version
2016v3.0
Gross Receipts
$1,360,700
Mission and Program Overview

Mission

PRESCHOOL AND DAYCARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$60,050$204,844▲ $144,794
Accounts Receivable$35,855$99,651▲ $63,796
Land, Buildings, and Equipment, Net$61,871$60,348▼ $1,523
Total Assets$157,776$364,843▲ $207,067
Liabilities
Accounts Payable and Accrued Expenses$65,909$19,679▼ $46,230
Total Liabilities$65,909$19,679▼ $46,230
Net Assets / Fund Balance
Unrestricted Net Assets$91,867$345,164▲ $253,297
Total Net Assets Fund Balance$91,867$345,164▲ $253,297
Total Liabilities and Net Assets / Fund Balance$157,776$364,843▲ $207,067

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$33,274$23,528$56,802
Equipment$27,074$21,401$48,475
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aida RasconPresidentFT$119,827$3,600$123,427
Robert RasconSecretary/diFT$80,308$2,400$82,708

Board Members and Trustees

NameTitle
Ron McclureDirector
Sharon GreggDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,360,700
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$269,547

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,360,700
Total Revenue per Audited Statements
$1,360,700
Total Revenue per Form 990
$1,360,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$720,172
Other Expenses$370,981
Total Fundraising Expense$23,368
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$288,538$136,290$6,469$431,297
Current Officers, Directors, Trustees, and Key Employees$137,905$65,139$3,091$206,135
Occupancy$61,285$7,210$3,605$72,100
Other Employee Benefits$32,143$14,850-$46,993
All Other Expenses$39,963$4,651$2,317$46,931
Payroll Taxes$23,915$11,296$536$35,747
Office Expenses$18,231$1,710$659$20,600
Depreciation Depletion$16,799$1,976$988$19,763
Other Expenses$18,600$1,841$911$18,600
Fees for Services Other$14,374--$14,374
Insurance$9,531$1,121$561$11,213
Advertising$8,718-$1,538$10,256
Conferences and Meetings$2,399--$2,399
Travel$580$580-$1,160
Total Functional Expenses$815,678$252,107$23,368$1,091,153

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,091,153
Total Expenses per Audited Statements$1,091,153
Total Expenses per Form 990$1,091,153
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 RasconSecretary/treasEquipment RentalNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990, Page 6, Part VI, Line 2

“Robert rascon aida rascon secretary/tr president married”

Form 990, Page 6, Part VI, Line 11B

“Board reviews and approves form 990 before filing”

Form 990, Page 6, Part VI, Line 12C

“Board discussed conflicts of interest concerns at each meeting and with all officers”

Form 990, Page 6, Part VI, Line 15A

“All salaries are set at fmv to the extent allowed by budget”

Form 990, Page 6, Part VI, Line 15B

“Fmv of compensation determined through industry standards and comparables”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Bluebird Learning Center
EIN
85-0357611
Phone
5052967400
Address
1512 WYOMING BLVD NE, ALBUQUERQUE, NM 87112

Signing Officer

Name
Robert Rascon
Title
Secretary/director
Phone
5052967400
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aida Rascon
Formed
2000
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
40

Preparer

Firm
Hinkle Landers Pc
Address
2500 9TH ST NW, ALBUQUERQUE, NM 87102-1055
Preparer
Farley Vener
Phone
5058838788
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has adopted accounting principles generally accepted in the united states of america as they relate to uncertain tax positions. Any interest and penalties recognized associated with a tax position are classified as current in the organization's financial statements. Currently, the 2013, 2014, and 2015 tax years are open and subject to examination by the internal revenue service and new mexico taxation and revenue department. However, the organization is not currently under audit nor has the organization been contacted by any of these jurisdictions. Management believes that they are operating within their tax-exempt purpose. Therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended december 31, 2016 or 2015.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SECRETARY/TREAS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EQUIPMENT RENTAL
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT RASCON AIDA RASCON SECRETARY/TR PRESIDENT MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS AND APPROVES FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD DISCUSSED CONFLICTS OF INTEREST CONCERNS AT EACH MEETING AND WITH ALL OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL SALARIES ARE SET AT FMV TO THE EXTENT ALLOWED BY BUDGET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FMV OF COMPENSATION DETERMINED THROUGH INDUSTRY STANDARDS AND COMPARABLES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023368
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0252107
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0815678
IRS990/TotalFunctionalExpensesGrp/TotalAmt01091153
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt019679
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IRS990/TotalOtherCompensationAmt06000
IRS990/TotalProgramServiceExpensesAmt0815678
IRS990/TotalProgramServiceRevenueAmt01360700
IRS990/TotalReportableCompFromOrgAmt0200135
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01360700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01360700
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0157776
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0364843
IRS990/TravelGrp/ManagementAndGeneralAmt0580
IRS990/TravelGrp/ProgramServicesAmt0580
IRS990/TravelGrp/TotalAmt01160
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ALBUQUERQUE
IRS990/USAddress/StateAbbreviationCd0NM
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IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT RASCON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05052967400
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUEBIRD LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0850357611
ReturnHeader/Filer/PhoneNum05052967400
ReturnHeader/Filer/USAddress/AddressLine1Txt01512 WYOMING BLVD NE
ReturnHeader/Filer/USAddress/CityNm0ALBUQUERQUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087112
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F568730183B0C4E00A3988643C5B77D372E0B0A8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F568730183B0C4E00A3988643C5B77D372E0B0A8
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0850232815
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HINKLE LANDERS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02500 9TH ST NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBUQUERQUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0871021055
ReturnHeader/PreparerPersonGrp/PhoneNum05058838788
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FARLEY VENER
ReturnHeader/ReturnTs02017-05-08T12:36:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$364,843
Liabilities
$19,679
Net assets
$345,164
Revenue
$1,360,700
Expenses
$1,091,153
Net income
$269,547
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.38$1.05$0.67
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.02$0.67$0.95$1.10$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.02$0.83$1.20$1.16$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.03$0.79$1.35$0.92$0.43
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.35$1.36$1.09$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.07$0.09$1.15$1.12$0.03
2014Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.62$0.60$0.02
2013Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.48$0.50$0.02
2012Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.56$0.57$0.01
2011Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.53$0.53$0.00