Civic Intelligence

Sstps Inc.

990 • Fiscal year 2021 • EIN 85-0475097

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

1301 Britt Street SEAlbuquerque, NM 87123

(505) 237-7237

Siviq Scores

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

Liabilities / Assets

89th percentile

0.72x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.18x

Higher debt load relative to revenue than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

58th percentile

17%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

97th percentile

231%

Faster asset growth than 97% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

68th percentile

31%

Faster revenue growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Flat

$309,295

Flat from 2021

Net Assets

Down

$87,100

Down $179,438 (-67%) from 2021

Liabilities

Up

$222,195

Up $179,438 (+420%) from 2021

Revenue

Down

$1,268,113

Down $179,439 (-12%) from 2021

Expenses

Down

$1,049,417

Down $1 (-0.0%) from 2021

Net Income

Down

$218,696

Down $179,438 (-45%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $47,783Liabilities 2010: $16,119Net Assets 2010: $31,6642010Assets 2011: $76,989Liabilities 2011: $18,330Net Assets 2011: $58,6592011Assets 2012: $73,823Liabilities 2012: $50,737Net Assets 2012: $23,0862012Assets 2014: $45,450Liabilities 2014: $20,554Net Assets 2014: $24,8962014Assets 2015: $63,265Liabilities 2015: $53,311Net Assets 2015: $9,9542015Assets 2016: $87,528Liabilities 2016: $58,972Net Assets 2016: $28,5562016Assets 2017: $123,713Liabilities 2017: $53,110Net Assets 2017: $70,6032017Assets 2018: $116,087Liabilities 2018: $50,835Net Assets 2018: $65,2522018Assets 2019: $123,892Liabilities 2019: $57,200Net Assets 2019: $66,6922019Assets 2020: $93,570Liabilities 2020: $225,166Net Assets 2020: -$131,5962020Assets 2021: $309,295Liabilities 2021: $222,195Net Assets 2021: $87,1002021Assets 2021: $309,295Liabilities 2021: $42,757Net Assets 2021: $266,5382021Assets 2022: $876,822Liabilities 2022: $549,277Net Assets 2022: $327,5452022Assets 2023: $683,986Liabilities 2023: $475,836Net Assets 2023: $208,1502023Assets 2024: $587,063Liabilities 2024: $388,753Net Assets 2024: $198,3102024

Highlighted filing

2021

Assets$309,295
Liabilities$222,195
Net Assets$87,100

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,012,767Expenses 2010: $1,017,347Net Income 2010: -$4,5802010Expenses 2011: $1,068,5312011Expenses 2012: $1,107,3942012Revenue 2014: $1,162,228Expenses 2014: $1,124,562Net Income 2014: $37,6662014Revenue 2015: $1,166,921Expenses 2015: $1,135,537Net Income 2015: $31,3842015Revenue 2016: $1,153,866Expenses 2016: $1,137,876Net Income 2016: $15,9902016Revenue 2017: $1,192,424Expenses 2017: $1,151,977Net Income 2017: $40,4472017Revenue 2018: $1,184,197Expenses 2018: $1,189,548Net Income 2018: -$5,3512018Revenue 2019: $1,269,433Expenses 2019: $1,267,993Net Income 2019: $1,4402019Revenue 2020: $967,408Expenses 2020: $1,165,696Net Income 2020: -$198,2882020Revenue 2021: $1,268,113Expenses 2021: $1,049,417Net Income 2021: $218,6962021Revenue 2021: $1,447,552Expenses 2021: $1,049,418Net Income 2021: $398,1342021Revenue 2022: $1,205,500Expenses 2022: $1,145,107Net Income 2022: $60,3932022Revenue 2023: $1,378,245Expenses 2023: $1,497,642Net Income 2023: -$119,3972023Revenue 2024: $1,550,187Expenses 2024: $1,549,132Net Income 2024: $1,0552024

Highlighted filing

2021

Revenue$1,268,113
Expenses$1,049,417
Net Income$218,696
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.2
Gross Receipts
$1,268,113
Mission and Program Overview

Mission

Our mission is to offer a child centered learning environment providing developmentally appropriate care and education in a nurturing atmosphere.

Operate a pre-school and daycare facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$89,697$276,632▲ $186,935
Cash and Non-Interest-Bearing Accounts$1,918$31,518▲ $29,600
Accounts Receivable$1,955$1,145▼ $810
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$93,570$309,295▲ $215,725
Liabilities
Unsecured Notes Loans Payable$179,438$179,438→ $0
Accounts Payable and Accrued Expenses$35,003$31,206▼ $3,797
Deferred Revenue$10,725$11,551▲ $826
Total Liabilities$225,166$222,195▼ $2,971
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-131,596$87,100▲ $218,696
Total Net Assets Fund Balance$-131,596$87,100▲ $218,696
Total Liabilities and Net Assets / Fund Balance$93,570$309,295▲ $215,725

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$30,791$30,791
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa OpermanExecutive DirectorFT$65,108$6,197$71,305
Carol PiskorkiProgram DirectorPT$22,118$1,719$23,837
Carlos GriegoPresident (through March 2021)-$200-$200

Board Members and Trustees

NameTitle
Larry ClevengerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$440,130
Program Service Revenue
$827,613
Investment Income
$370
Other Revenue
$0
All Other Contributions
$1,233
Change in Net Assets
$218,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$751,584
Other Expenses$297,833
Total Fundraising Expense$3,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$523,440$58,160-$581,600
Office Expenses$105,470$7,917-$113,387
Occupancy$96,836$9,243-$106,079
Current Officers, Directors, Trustees, and Key Employees$45,208$46,569$3,565$95,342
Payroll Taxes$47,454$5,273-$52,727
Insurance-$32,328-$32,328
Fees for Services Accounting-$22,222-$22,222
Other Employee Benefits$13,564$1,507-$15,071
All Other Expenses$9,889$1,099-$10,988
Pension Plan Contributions$6,160$684-$6,844
Advertising$3,745--$3,745
Other Expenses$3,274--$3,274
Information Technology-$2,951-$2,951
Fees for Services Legal-$2,830-$2,830
Interest-$29-$29
Total Functional Expenses$855,040$190,812$3,565$1,049,417
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

Prior to filing the 990 is circulated via email and discussed either by email or during a board meeting.

Form 990, Part VI, Section B, Line 12C

The organization does have a conflict of interest policy in which all members are required to disclose annually any conflicts. If a conflict exists, that member recuses themselves from voting on the conflicted matter.

Form 990, Part VI, Section B, Line 15A

The executive director's salary is determined by conducting a market analysis. The board of directors votes to approve the salary in an executive committee session. This process is documented.

Form 990, Part VI, Section C, Line 19

The organization makes is governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sstps Inc
EIN
85-0475097
Phone
5052377237
Address
1301 BRITT STREET SE, ALBUQUERQUE, NM 87123
Doing Business As
La Luz Early Childhood Center

Signing Officer

Name
Lisa Opperman
Title
Executive Director
Phone
5052377237
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Opperman
Formed
2000
Legal Domicile
Nm
Voting Board Members
3
Independent Board Members
1
Employees
37
Volunteers
1

Preparer

Firm
Moss Adams Llp
Address
6565 AMERICAS PARKWAY NE STE 600, ALBUQUERQUE, NM 87110
Preparer
Pamela Alexanderson
Phone
5058787200
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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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IRS990ScheduleA/PublicSupportPY509Pct00.99890
IRS990ScheduleA/PublicSupportTotal509Amt05875235
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01267743
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0966878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01267579
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01181060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01191975
IRS990ScheduleA/Total509Grp/TotalAmt05875235
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01268113
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0967407
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01269433
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01184197
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01192424
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05881574
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030791
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030791
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING THE 990 IS CIRCULATED VIA EMAIL AND DISCUSSED EITHER BY EMAIL OR DURING A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES HAVE A CONFLICT OF INTEREST POLICY IN WHICH ALL MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY CONFLICTS. IF A CONFLICT EXISTS, THAT MEMBER RECUSES THEMSELVES FROM VOTING ON THE CONFLICTED MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY CONDUCTING A MARKET ANALYSIS. THE BOARD OF DIRECTORS VOTES TO APPROVE THE SALARY IN AN EXECUTIVE COMMITTEE SESSION. THIS PROCESS IS DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES IS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt093570
IRS990/TotalAssetsEOYAmt0309295
IRS990/TotalAssetsGrp/BOYAmt093570
IRS990/TotalAssetsGrp/EOYAmt0309295
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0440130
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03565
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0190812
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0855040
IRS990/TotalFunctionalExpensesGrp/TotalAmt01049417
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0225166
IRS990/TotalLiabilitiesEOYAmt0222195
IRS990/TotalLiabilitiesGrp/BOYAmt0225166
IRS990/TotalLiabilitiesGrp/EOYAmt0222195
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-131596
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087100
IRS990/TotalOtherCompensationAmt07916
IRS990/TotalProgramServiceExpensesAmt0855040
IRS990/TotalProgramServiceRevenueAmt0827613
IRS990/TotalReportableCompFromOrgAmt087426
IRS990/TotalRevenueGrp/ExclusionAmt0370
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0827613
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01268113
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0309295
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0179438
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0179438
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01301 BRITT STREET SE
IRS990/USAddress/CityNm0ALBUQUERQUE
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087123
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.LALUZECC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA OPPERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05052377237
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SSTPS INC
ReturnHeader/Filer/BusinessNameControlTxt0SSTP
ReturnHeader/Filer/EIN0850475097
ReturnHeader/Filer/PhoneNum05052377237
ReturnHeader/Filer/USAddress/AddressLine1Txt01301 BRITT STREET SE
ReturnHeader/Filer/USAddress/CityNm0ALBUQUERQUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087123
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06565 AMERICAS PARKWAY NE STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBUQUERQUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087110
ReturnHeader/PreparerPersonGrp/PhoneNum05058787200
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA ALEXANDERSON
ReturnHeader/ReturnTs02022-11-11T16:44:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OPPERMAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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.$0.59$0.39$0.20$1.55$1.55$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.48$0.21$1.38$1.50$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.55$0.33$1.21$1.15$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.22$0.09$1.27$1.05$0.22
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.04$0.27$1.45$1.05$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.23$0.13$0.97$1.17$0.20
2019Summary only. Only limited summary data is available for this year.$0.12$0.06$0.07$1.27$1.27$0.00
2018Summary only. Only limited summary data is available for this year.$0.12$0.05$0.07$1.18$1.19$0.01
2017Summary only. Only limited summary data is available for this year.$0.12$0.05$0.07$1.19$1.15$0.04
2016Summary only. Only limited summary data is available for this year.$0.09$0.06$0.03$1.15$1.14$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.05$0.01$1.17$1.14$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.02$1.16$1.12$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.05$0.02$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.02$0.06$1.07
2010Summary only. Only limited summary data is available for this year.$0.05$0.02$0.03$1.01$1.02$0.00