Civic Intelligence

Sapphire Early Learning Center

990EZ • Fiscal year 2020 • EIN 85-1223587

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 27, 2021

Organization ProfileWWW.SAPPHIREEARLYLEARNINGCENTER.COM
216 College StStevensville, MT 59870

(406) 625-2660

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

97th percentile

90%

Higher net margin than 97% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

77th percentile

$2,500

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Balance Sheet
Liabilities / Assets57th percentile

Assets

$72,612

No earlier filing loaded for comparison.

Net Assets

$72,481

No earlier filing loaded for comparison.

Liabilities

$131

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin97th percentile

Revenue

$80,516

No earlier filing loaded for comparison.

Expenses

$8,035

No earlier filing loaded for comparison.

Net Income

$72,481

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0-$50K-$100KAssets 2020: $72,612Liabilities 2020: $131Net Assets 2020: $72,4812020Assets 2021: $24,305Liabilities 2021: $18,582Net Assets 2021: $5,7232021Assets 2022: $16,436Liabilities 2022: $40,414Net Assets 2022: -$23,9782022Assets 2023: $23,902Liabilities 2023: $42,885Net Assets 2023: -$18,9832023Assets 2024: $33,475Liabilities 2024: $10,428Net Assets 2024: $23,0472024Assets 2025: $22,389Liabilities 2025: $108,157Net Assets 2025: -$85,7682025

Highlighted filing

2020

Assets$72,612
Liabilities$131
Net Assets$72,481
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2020: $80,516Expenses 2020: $8,035Net Income 2020: $72,4812020Revenue 2021: $71,934Expenses 2021: $138,693Net Income 2021: -$66,7592021Revenue 2022: $352,941Expenses 2022: $382,642Net Income 2022: -$29,7012022Revenue 2023: $425,038Expenses 2023: $420,043Net Income 2023: $4,9952023Revenue 2024: $497,778Expenses 2024: $481,338Net Income 2024: $16,4402024Revenue 2025: $450,928Expenses 2025: $559,743Net Income 2025: -$108,8152025

Highlighted filing

2020

Revenue$80,516
Expenses$8,035
Net Income$72,481
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 27, 2021
Return Version
2020v4.0
Gross Receipts
$80,516
Mission and Program Overview

Mission

The primary purpose of the organization is to provide early childhood education and childcare for the children of Stevensville, MT and the Bitterroot Valley.

Program Services

DescriptionGrantsExpenses
AFTER SCHOOL PROGRAM PROVIDES A SAFE ENVIRONMENT FOR CHILDREN WHILE PARENTS ARE AWAY FROM THE HOME.-$1,791
CARE FOR DISTANCE LEARNERS PROVIDES OPPORTUNITIES FOR LEARNING AND SOCIAL INTERACTION IN SETTINGS OUTSIDE OF THE CHILD CARE CENTER.-$1,755
PRESCHOOL PROVIDES OPPORTUNITY FOR GROWTH THROUGH SOCIAL CONNECTIONS, PLAY-BASED LEARNING AND ENCOURAGMENT FROM TEACHERS.--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAREE JESSOPProgram DirePT$2,500-$2,500
JOHN FISHERDirectorPT$0--
SARAH MERCHANTDirectorPT$0--
JULIE LUDINGTONDirector-$0--
JUDIE FISHERDirector-$0--
JESSICA SHOURDDirector-$0--
Filing and Contact Details

Filer

Filer Name
Sapphire Early Learning Center
EIN
85-1223587
Phone
4066252660
Address
216 COLLEGE ST, STEVENSVILLE, MT 59870

Signing Officer

Name
Sarah Merchant
Title
Director
Phone
4067775443
Signed
2021-10-27
Discuss with paid preparer
Yes

Preparer

Firm
Bingham & Associates Inc
Address
215 MARCUS ST, HAMILTON, MT 59840-3136
Preparer
George W Bingham CPA
Phone
4063635470
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 390 office 199 equipment 21 employee background check 305 miscellaneous 145 state and local fees 600 creditable foods 36 total 1,696”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 205 prepayment 0 80 total 0 285”

Form 990-ez, Part II, Line 26

“Payroll liabilities 0 131”

Form 990-ez, Part III

“The primary purpose of the organization is to provide early childhood education and childcare for the children of stevensville, mt and the bitterroot valley.”

Raw XML Appendix160 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0JOHN FISHER
CompensationExplanation/CompensationExplanationGrp/PersonNm1SARAH MERCHANT
CompensationExplanation/CompensationExplanationGrp/PersonNm2JULIE LUDINGTON
CompensationExplanation/CompensationExplanationGrp/PersonNm3JUDIE FISHER
CompensationExplanation/CompensationExplanationGrp/PersonNm4JESSICA SHOURD
CompensationExplanation/CompensationExplanationGrp/PersonNm5LAREE JESSOP
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LAREE JESSOP
IRS990EZ/BooksInCareOfDetail/PhoneNum04066252660
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0216 COLLEGE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0STEVENSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059870
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt072327
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt080109
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt072481
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt072612
IRS990EZ/GrossReceiptsAmt080516
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InvestmentIncomeAmt02
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt072481
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt072481
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt520.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt52500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN FISHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SARAH MERCHANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JULIE LUDINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JUDIE FISHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JESSICA SHOURD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LAREE JESSOP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5PROGRAM DIRE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0285
IRS990EZ/OtherExpensesTotalAmt01696
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE EARLY CHILDHOOD EDUCATION AND CHILDCARE FOR THE CHILDREN OF STEVENSVILLE, MT AND THE BITTERROOT VALLEY.
IRS990EZ/ProgramServiceRevenueAmt0405
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRESCHOOL PROVIDES OPPORTUNITY FOR GROWTH THROUGH SOCIAL CONNECTIONS, PLAY-BASED LEARNING AND ENCOURAGMENT FROM TEACHERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1AFTER SCHOOL PROGRAM PROVIDES A SAFE ENVIRONMENT FOR CHILDREN WHILE PARENTS ARE AWAY FROM THE HOME.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2CARE FOR DISTANCE LEARNERS PROVIDES OPPORTUNITIES FOR LEARNING AND SOCIAL INTERACTION IN SETTINGS OUTSIDE OF THE CHILD CARE CENTER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01791
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11755
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06339
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0131
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt08035
IRS990EZ/TotalProgramServiceExpensesAmt03546
IRS990EZ/TotalRevenueAmt080516
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SAPPHIREEARLYLEARNINGCENTER.COM
IRS990ScheduleA/SchoolInd0X
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
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIALLY NONDISCRIMANATORY POLICY IS INCLUDED WITH THE MISSION STATEMENT AND THE PROGRAM DESCRIPTIONS ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION WAS AWARDED MONTANA CORONAVIRUS RELIEF GRANTS IN 2020.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 390 OFFICE 199 EQUIPMENT 21 EMPLOYEE BACKGROUND CHECK 305 MISCELLANEOUS 145 STATE AND LOCAL FEES 600 CREDITABLE FOODS 36 TOTAL 1,696
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 0 205 PREPAYMENT 0 80 TOTAL 0 285
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 0 131
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE EARLY CHILDHOOD EDUCATION AND CHILDCARE FOR THE CHILDREN OF STEVENSVILLE, MT AND THE BITTERROOT VALLEY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH MERCHANT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04067775443
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAPPHIRE EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SAPP
ReturnHeader/Filer/EIN0851223587
ReturnHeader/Filer/PhoneNum04066252660
ReturnHeader/Filer/USAddress/AddressLine1Txt0216 COLLEGE ST
ReturnHeader/Filer/USAddress/CityNm0STEVENSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059870
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202302081
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BINGHAM & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0215 MARCUS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAMILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0598403136
ReturnHeader/PreparerPersonGrp/PhoneNum04063635470
ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE W BINGHAM CPA
ReturnHeader/ReturnTs02021-10-28T12:24:47-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SARAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MERCHANT
ReturnHeader/TaxPeriodBeginDt02020-09-28
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,612
Liabilities
$131
Net assets
$72,481
Revenue
$80,516
Expenses
$8,035
Net income
$72,481
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.22$1.08$0.86$4.51$5.60$1.09
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.10$0.23$4.98$4.81$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.43$0.19$4.25$4.20$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.40$0.24$3.53$3.83$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.24$0.19$0.06$0.72$1.39$0.67
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.72$0.81$0.08$0.72