Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Sapphire Early Learning Center
990EZ • Fiscal year 2021 • EIN 85-1223587
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.76x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 11.7% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Balance Sheet
Assets
Down$24,305
Down $48,307 (-67%) from 2020
Net Assets
Down$5,723
Down $66,758 (-92%) from 2020
Liabilities
Up$18,582
Up $18,451 (+14085%) from 2020
Revenue And Expenses
Revenue
Down$71,934
Down $8,582 (-11%) from 2020
Expenses
Up$138,693
Up $130,658 (+1626%) from 2020
Net Income
Down-$66,759
Down $139,240 (-192%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Oct 19, 2022
- Return Version
- 2021v4.0
- Gross Receipts
- $71,934
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
| Description | Grants | Expenses |
|---|---|---|
| PRESCHOOL PROVIDES OPPORTUNITY FOR GROWTH THROUGH SOCIAL CONNECTIONS, PLAY-BASED LEARNING AND ENCOURAGMENT FROM TEACHERS. | - | $119,983 |
| AFTER SCHOOL PROGRAM PROVIDES A SAFE ENVIRONMENT FOR CHILDREN WHILE PARENTS ARE AWAY FROM THE HOME. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LAREE JESSOP | Program Dire | PT | $8,438 | - | $8,438 |
| JOHN FISHER | Director | PT | $0 | - | - |
| SARAH MERCHANT | Director | PT | $0 | - | - |
| JULIE LUDINGTON | Director | - | $0 | - | - |
| JUDIE FISHER | Director | - | $0 | - | - |
| JESSICA SHOURD | Director | - | $0 | - | - |
| ARIEL ALMAGUER | Director | - | $0 | - | - |
| BRANDON DEWEY | Director | - | $0 | - | - |
| CHERYL KUSHNER | Program Dire | FT | $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
- 2022-10-19
- 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 8
“Watch me grow subscription 60 total 60”
Form 990-ez, Part I, Line 16
“Expenses office 3,377 security 1,937 shipping 70 creditable expenses 5,617 laundry 155 bank service charges 281 tuition express fees 26 grants & incentives 250 utilities 483 cpr training 230 classroom equip/supplies 49,393 equipment repair 520 subscriptions 1,520 non-creditable foods 131 program functions 251 total 64,241”
Form 990-ez, Part II, Line 24
“Accounts receivable 205 0 prepayment 80 0 total 285 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 4,879 payroll liabilities 131 13,703”
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 Appendix163 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHERYL KUSHNER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4066252660 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 216 COLLEGE ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | STEVENSVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59870 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 72328 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 24305 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 220 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -66759 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2850 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 72613 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 24305 |
| IRS990EZ/GrossReceiptsAmt | 0 | 71934 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 12 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 72482 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 5723 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 72482 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 5723 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 8438 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN FISHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SARAH MERCHANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JULIE LUDINGTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JUDIE FISHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JESSICA SHOURD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ARIEL ALMAGUER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | BRANDON DEWEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | LAREE JESSOP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | CHERYL KUSHNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | PROGRAM DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | PROGRAM DIRE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 285 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 64241 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 60 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE EARLY CHILDHOOD EDUCATION AND CHILDCARE FOR THE CHILDREN OF STEVENSVILLE, MT AND THE BITTERROOT VALLEY. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 71642 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PRESCHOOL PROVIDES OPPORTUNITY FOR GROWTH THROUGH SOCIAL CONNECTIONS, PLAY-BASED LEARNING AND ENCOURAGMENT FROM TEACHERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | AFTER SCHOOL PROGRAM PROVIDES A SAFE ENVIRONMENT FOR CHILDREN WHILE PARENTS ARE AWAY FROM THE HOME. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 119983 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 71602 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 131 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 18582 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 138693 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 119983 |
| IRS990EZ/TotalRevenueAmt | 0 | 71934 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SAPPHIREEARLYLEARNINGCENTER.COM |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE RACIALLY NONDISCRIMANATORY POLICY IS INCLUDED WITH THE MISSION STATEMENT AND THE PROGRAM DESCRIPTIONS ON THE ORGANIZATION'S WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION RECEIVED MT CHILD & ADULT CARE FOOD PROGRAM(CACFP) FUNDS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WATCH ME GROW SUBSCRIPTION 60 TOTAL 60 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE 3,377 SECURITY 1,937 SHIPPING 70 CREDITABLE EXPENSES 5,617 LAUNDRY 155 BANK SERVICE CHARGES 281 TUITION EXPRESS FEES 26 GRANTS & INCENTIVES 250 UTILITIES 483 CPR TRAINING 230 CLASSROOM EQUIP/SUPPLIES 49,393 EQUIPMENT REPAIR 520 SUBSCRIPTIONS 1,520 NON-CREDITABLE FOODS 131 PROGRAM FUNCTIONS 251 TOTAL 64,241 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 205 0 PREPAYMENT 80 0 TOTAL 285 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 4,879 PAYROLL LIABILITIES 131 13,703 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE 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/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH MERCHANT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4067775443 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-10-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SAPPHIRE EARLY LEARNING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SAPP |
| ReturnHeader/Filer/EIN | 0 | 851223587 |
| ReturnHeader/Filer/PhoneNum | 0 | 4066252660 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 216 COLLEGE ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | STEVENSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59870 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 202302081 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BINGHAM & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 215 MARCUS ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HAMILTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 598403136 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4063635470 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-10-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GEORGE W BINGHAM CPA |
| ReturnHeader/ReturnTs | 0 | 2022-10-24T16:53:31-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SARAH |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MERCHANT |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $24,305
- Liabilities
- $18,582
- Net assets
- $5,723
- Revenue
- $71,934
- Expenses
- $138,693
- Net income
- -$66,759