Civic Intelligence

Sapphire Early Learning Center

990 • Fiscal year 2025 • EIN 85-1223587

Jan 01, 2025 to Dec 31, 2025 • Filed on Mar 26, 2026

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

99th percentile

4.83x

Higher debt load relative to assets than 99% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

0.24x

Higher debt load relative to revenue than 90% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

16th percentile

-24%

Higher net margin than 16% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$25,962

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

15th percentile

-33%

Faster asset growth than 15% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-9.4%

Faster revenue growth than 34% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$22,389

Down $11,086 (-33%) from 2024

Net Assets

Down

-$85,768

Down $108,815 (-472%) from 2024

Liabilities

Up

$108,157

Up $97,729 (+937%) from 2024

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin16th percentile

Revenue

Down

$450,928

Down $46,850 (-9.4%) from 2024

Expenses

Up

$559,743

Up $78,405 (+16%) from 2024

Net Income

Down

-$108,815

Down $125,255 (-762%) from 2024

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

2025

Assets$22,389
Liabilities$108,157
Net Assets-$85,768
Open 2025 Filing

Operations Trend

Revenue Growth34th 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

2025

Revenue$450,928
Expenses$559,743
Net Income-$108,815
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 26, 2026
Return Version
2025v4.0
Gross Receipts
$450,928
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$26,860$13,016▼ $13,844
Land, Buildings, and Equipment, Net-$8,338-
Savings and Temporary Cash Investments$6,038$1,035▼ $5,003
Accounts Receivable$577$0▼ $577
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$33,475$22,389▼ $11,086
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$57,900-
Accounts Payable and Accrued Expenses$7,366$46,867▲ $39,501
Other Liabilities$3,062$3,390▲ $328
Total Liabilities$10,428$108,157▲ $97,729
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,047$-85,768▼ $108,815
Total Net Assets Fund Balance$23,047$-85,768▼ $108,815
Total Liabilities and Net Assets / Fund Balance$33,475$22,389▼ $11,086

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,338-$8,338
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelsey MahanExecutive DirectorFT$25,962-$25,962
Cheryl KushnerPrior ExecutiveFT$14,003$353$14,356

Board Members and Trustees

NameTitle
Julie LudingtonChair
Angela HaugoDirector
Chandra GumDirector
Fred DouthitDirector
Jamie DevlinDirector
Joy BachhuberDirector
Seth LeypoldtDirector
Tim WoodDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$162,156
Program Service Revenue
$288,768
Investment Income
$4
Other Revenue
$0
All Other Contributions
$15,919
Change in Net Assets
$-108,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$409,587
Other Expenses$150,156
Total Fundraising Expense$62
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$330,603$381-$330,984
Occupancy$77,784$9,583-$87,367
Current Officers, Directors, Trustees, and Key Employees-$40,317-$40,317
Payroll Taxes$34,075$4,211-$38,286
Information Technology$4,250$9,594-$13,844
Fees for Services Other-$7,363-$7,363
Office Expenses$3,769$3,198-$6,967
Other Expenses$2,590--$2,590
All Other Expenses$2,093$22$62$2,177
Fees for Services Accounting-$1,185-$1,185
Total Functional Expenses$483,827$75,854$62$559,743
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$3,390
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, 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
Chair
Signed
2026-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Ludington
Formed
2020
Voting Board Members
7
Independent Board Members
7
Employees
25
Volunteers
25

Preparer

Firm
Carver Florek & James LLC
Address
2315 McDonald Avenue Suite 300, Missoula, MT 59801
Preparer
Angel Sharp CPA
Phone
4067285539
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0141935
IRS990/PYProgramServiceRevenueAmt0284086
IRS990/PYRevenuesLessExpensesAmt016440
IRS990/PYSalariesCompEmpBnftPaidAmt0339403
IRS990/PYTotalExpensesAmt0481338
IRS990/PYTotalRevenueAmt0497778
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-108815
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0288768
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06038
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01035
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt08338
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08338
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08338
IRS990ScheduleD/TotalLiabilityAmt03390
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 recieved MT Child & Adult Care Food Program (CACFP) funds and Best Beginning Scholarships.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt057900
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt071900
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0STEVENSVILLE UNITED METHO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0RELATED ORG
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt057900
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Stevensville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Stevensville United Methodist Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810406793
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0216 College Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Stevensville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059870
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt071520
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0MONTHLY RENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Stevensville United Methodist Church
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0k
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,389
Liabilities
$108,157
Net assets
-$85,768
Revenue
$450,928
Expenses
$559,743
Net income
-$108,815
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