Civic Intelligence

Bluebird Learning Center

990 • Fiscal year 2019 • EIN 85-0357611

Jan 01, 2019 to Dec 31, 2019 • Filed on May 12, 2020

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

50th percentile

0.03x

Higher debt load relative to assets than 50% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.02x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

95th percentile

$162,252

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-21%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$692,914

Down $153,387 (-18%) from 2018

Net Assets

Down

$671,723

Down $156,653 (-19%) from 2018

Liabilities

Up

$21,191

Up $3,266 (+18%) from 2018

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin15th percentile

Revenue

Down

$947,144

Down $254,288 (-21%) from 2018

Expenses

Down

$1,103,797

Down $55,879 (-4.8%) from 2018

Net Income

Down

-$156,653

Down $198,409 (-475%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth10th 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

2019

Assets$692,914
Liabilities$21,191
Net Assets$671,723
Open 2019 Filing

Operations Trend

Revenue Growth15th 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

2019

Revenue$947,144
Expenses$1,103,797
Net Income-$156,653
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 12, 2020
Return Version
2019v5.0
Gross Receipts
$947,144
Mission and Program Overview

Mission

PRESCHOOL AND DAYCARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$498,059-
Cash and Non-Interest-Bearing Accounts$647,704$114,865▼ $532,839
Accounts Receivable$151,451$46,930▼ $104,521
Land, Buildings, and Equipment, Net$47,146$33,060▼ $14,086
Total Assets$846,301$692,914▼ $153,387
Liabilities
Accounts Payable and Accrued Expenses$17,925$21,191▲ $3,266
Total Liabilities$17,925$21,191▲ $3,266
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$828,376$671,723▼ $156,653
Total Net Assets Fund Balance$828,376$671,723▼ $156,653
Total Liabilities and Net Assets / Fund Balance$846,301$692,914▼ $153,387

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$20,111$36,690$56,801
Equipment$12,949$37,221$50,170
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aida RasconPresidentFT$67,115$95,137$162,252
Robert RasconSecretary/trFT$49,904$80,945$130,849

Board Members and Trustees

NameTitle
Holly LehmanDirector
Michelle CowanDirector
Ron McclureDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$943,583
Investment Income
$3,561
Other Revenue
$0
Change in Net Assets
$-156,653

Audited Revenue Reconciliation

Revenue per Audited Statements
$947,144
Total Revenue per Audited Statements
$947,144
Total Revenue per Form 990
$947,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$714,242
Other Expenses$389,555
Total Fundraising Expense$21,993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,389$58,596$4,751$316,736
Current Officers, Directors, Trustees, and Key Employees$234,481$54,224$4,396$293,101
Occupancy$62,564$7,361$3,680$73,605
Other Employee Benefits$56,112$12,976$1,052$70,140
All Other Expenses$52,192$3,603$2,062$57,857
Payroll Taxes$27,412$6,339$514$34,265
Fees for Services Other-$20,532-$20,532
Other Expenses$16,444$1,821$901$19,166
Advertising$16,185-$2,856$19,041
Office Expenses$14,994$1,407$542$16,943
Depreciation Depletion$11,973$1,409$704$14,086
Insurance$9,094$1,070$535$10,699
Conferences and Meetings$8,089--$8,089
Travel$966$965-$1,931
Total Functional Expenses$911,501$170,303$21,993$1,103,797

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,103,797
Total Expenses per Audited Statements$1,103,797
Total Expenses per Form 990$1,103,797
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
Aida RasconBoard PresidentEquipment RentNo$39,500
Robert RasconSecretary/treasEquipment RentNo$25,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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/treasurer
Phone
5052967400
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aida Rascon
Formed
2000
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
3
Employees
30

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 center operates as a nonprofit corporation and has received exempt status under section 501(c)(3) of the internal revenue code, and has been designated as an organization other than a private foundation. The center files their federal form 990 tax return in the u.s. Federal jurisdiction. The center is generally no longer subject to examination by the internal revenue service and the new mexico taxation and revenue department for fiscal years before 2016. The center is not currently under audit nor has been contacted by any of these jurisdictions. Management believes that they are operating within their tax-exempt purpose.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER OPERATES AS A NONPROFIT CORPORATION AND HAS RECEIVED EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND HAS BEEN DESIGNATED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. THE CENTER FILES THEIR FEDERAL FORM 990 TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE CENTER IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE NEW MEXICO TAXATION AND REVENUE DEPARTMENT FOR FISCAL YEARS BEFORE 2016. THE CENTER IS NOT CURRENTLY UNDER AUDIT NOR HAS BEEN CONTACTED BY ANY OF THESE JURISDICTIONS. MANAGEMENT BELIEVES THAT THEY ARE OPERATING WITHIN THEIR TAX-EXEMPT PURPOSE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT RASCON AIDA RASCON SECRETARY/TR PRESIDENT MARRIED
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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.
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IRS990/UponRequestInd0X
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ReturnHeader/BusinessOfficerGrp/PhoneNum05052967400
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-12
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$692,914
Liabilities
$21,191
Net assets
$671,723
Revenue
$947,144
Expenses
$1,103,797
Net income
-$156,653
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