Civic Intelligence

Sapphire Early Learning Center

990 • Fiscal year 2022 • EIN 85-1223587

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

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

97th percentile

2.46x

Higher debt load relative to assets than 97% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

28th percentile

-8.4%

Higher net margin than 28% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

15th percentile

-32%

Faster asset growth than 15% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

95th percentile

391%

Faster revenue growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$16,436

Down $7,869 (-32%) from 2021

Net Assets

Down

-$23,978

Down $29,701 (-519%) from 2021

Liabilities

Up

$40,414

Up $21,832 (+117%) from 2021

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin28th percentile

Revenue

Up

$352,941

Up $281,007 (+391%) from 2021

Expenses

Up

$382,642

Up $243,949 (+176%) from 2021

Net Income

Up

-$29,701

Up $37,058 (+56%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

2022

Assets$16,436
Liabilities$40,414
Net Assets-$23,978
Open 2022 Filing

Operations Trend

Revenue Growth95th percentile

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

2022

Revenue$352,941
Expenses$382,642
Net Income-$29,701
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$354,935
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,271$13,404▲ $9,133
Accounts Receivable-$1,994-
Savings and Temporary Cash Investments$20,034$1,038▼ $18,996
Total Assets$24,305$16,436▼ $7,869
Liabilities
Accounts Payable and Accrued Expenses$4,879$39,320▲ $34,441
Other Liabilities$13,703$1,094▼ $12,609
Total Liabilities$18,582$40,414▲ $21,832
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,723$-23,978▼ $29,701
Total Net Assets Fund Balance$5,723$-23,978▼ $29,701
Total Liabilities and Net Assets / Fund Balance$24,305$16,436▼ $7,869
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Anita WotkynsDirector
Jessica ShourdDirector
John FisherDirector
Judie FisherDirector
Julie LudingtonDirector
Sarah MerchantDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$64,561
Program Service Revenue
$285,616
Investment Income
$7
Other Revenue
$2,757
All Other Contributions
$301
Change in Net Assets
$-29,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$264,099
Other Expenses$118,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$217,001$36,854-$253,855
Occupancy$57,026$10,063-$67,089
Payroll Taxes$8,707$1,537-$10,244
All Other Expenses$4,034$2,936-$6,970
Advertising-$4,484-$4,484
Information Technology$2,070$1,272-$3,342
Other Expenses$1,594$3,317-$1,594
Fees for Services Accounting-$1,396-$1,396
Office Expenses-$272-$272
Total Functional Expenses$320,511$62,131$0$382,642
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,590
Fundraising Direct Expenses$1,994
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$1,094
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

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
Julie Ludington
Title
Director
Phone
4066256029
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Ludington
Formed
2020
Voting Board Members
6
Independent Board Members
6
Employees
34
Volunteers
9

Preparer

Firm
Bingham & Associates Inc
Address
215 MARCUS ST, HAMILTON, MT 59840-3136
Preparer
George W Bingham CPA
Phone
4063635470
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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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IRS990/TotalAssetsBOYAmt024305
IRS990/TotalAssetsEOYAmt016436
IRS990/TotalAssetsGrp/BOYAmt024305
IRS990/TotalAssetsGrp/EOYAmt016436
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064561
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062131
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0320511
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382642
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018582
IRS990/TotalLiabilitiesEOYAmt040414
IRS990/TotalLiabilitiesGrp/BOYAmt018582
IRS990/TotalLiabilitiesGrp/EOYAmt040414
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-23978
IRS990/TotalProgramServiceExpensesAmt0320511
IRS990/TotalProgramServiceRevenueAmt0285616
IRS990/TotalRevenueGrp/ExclusionAmt0288380
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352941
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024305
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016436
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0216 COLLEGE ST
IRS990/USAddress/CityNm0STEVENSVILLE
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059870
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SAPPHIREEARLYLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE LUDINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04066256029
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE W BINGHAM CPA
ReturnHeader/ReturnTs02023-11-14T18:21:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JULIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LUDINGTON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,436
Liabilities
$40,414
Net assets
-$23,978
Revenue
$352,941
Expenses
$382,642
Net income
-$29,701
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