Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Brown County Early Learning Center Nfp
990 • Fiscal year 2020 • EIN 85-1452571
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$194,437
No earlier filing loaded for comparison.
Net Assets
$194,437
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$250,000
No earlier filing loaded for comparison.
Expenses
$55,563
No earlier filing loaded for comparison.
Net Income
$194,437
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- May 14, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $250,000
Mission and Program Overview
Mission
Organized for educational purposes and operates an early learning center in mount sterling, illinois through a management services agreement with the ymca of west central illinois. This entity financially subsidizes the operation of the early learning center to ensure that its early learning services are made available to as many members of the brown county community as possible.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | - | $171,415 | - |
| Pledges and Grants Receivable | - | $15,000 | - |
| Cash and Non-Interest-Bearing Accounts | - | $8,022 | - |
| Total Assets | $0 | $194,437 | ▲ $194,437 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | - | $194,437 | - |
| Total Net Assets Fund Balance | $0 | $194,437 | ▲ $194,437 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $194,437 | ▲ $194,437 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $171,415 | $2,906 | $174,321 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Daniel S Teefey | President |
| James W Tracy | Director |
| Jean C Buckley | Secretary/tr |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $250,000
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $194,437
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $55,563 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $50,175 | - | - | $50,175 |
| Depreciation Depletion | $2,906 | - | - | $2,906 |
| Advertising | $2,104 | - | - | $2,104 |
| Office Expenses | $298 | $32 | - | $330 |
| Other Expenses | - | $48 | - | $48 |
| Total Functional Expenses | $55,483 | $80 | $0 | $55,563 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 2
“Brown county early learning center brown county early learning center secre/treas director siblings”
Form 990, Page 6, Part VI, Line 6
“The sole member of the brown county early learning center is the tracy family foundation.”
Form 990, Page 6, Part VI, Line 7A
“The sole member of the brown county early learning center, the tracy family foundation, has the right and power to appoint and remove directors and officers, and to determine director/officer compensation.”
Form 990, Page 6, Part VI, Line 7B
“The sole member of the brown county early learning center, the tracy family foundation, has the right and power to alter, amend or repeal the bylaws. The member also has the right and power to vote on amendments to the articles of incorporation, merger and consolidation, and dissolution.”
Form 990, Page 6, Part VI, Line 8B
“The brown county early learning center does not have committees that may act on behalf of the full board of directors.”
Form 990, Page 6, Part VI, Line 11B
“All officers and directors will receive a copy of the irs form 990 to review prior to filing. Officers and directors may ask questions or suggest revisions to the form.”
Form 990, Page 6, Part VI, Line 19
“The governing documnets and financial statements are not generally made available to the public. The board will consider any request for such information on a case-by-case basis and provide as determined necessary.”
Filing and Contact Details
Filer
- Filer Name
- Brown County Early Learning Center
- EIN
- 85-1452571
- Phone
- 2177734411
- Address
- PO BOX 25, MT STERLING, IL 62353
Signing Officer
- Name
- Daniel S Teefey
- Title
- President
- Phone
- 2177734411
- Signed
- 2021-05-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Daniel S Teefey
- Formed
- 2020
- Legal Domicile
- Il
- Voting Board Members
- 3
- Independent Board Members
- 0
- Employees
- 0
- Volunteers
- 3
Preparer
- Firm
- Gray Hunter Stenn Llp
- Address
- 500 MAINE ST, QUINCY, IL 62301
- Preparer
- Jeffrey a Mcpherson CPA
- Phone
- 2172220304
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Organized for educational purposes and operates an early learning center in mount sterling, illinois through a management services agreement with the ymca of west central illinois. This entity financially subsidizes the operation of the early learning center to ensure that its early learning services are made available to as many members of the brown county community as possible.”
Form 990, Page 1, Part I, Line 6
“Board members and officers volunteered their time to bcelc.”
Raw XML Appendix328 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.
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| IRS990/FormationYr | 0 | 2020 |
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| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 250000 |
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| IRS990/InitialReturnInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THESE ARE OPERATION ITEMS THAT THE YMCA OF WEST CENTRAL ILLINOIS, WHO IS RESPONSIBLE FOR THE DAY-TO-DAY MANAGEMENT OF THE EARLY LEARNING CENTER, HANDLES FOR THE BROWN COUNTY EARLY LEARNING CENTER AND IS INCLUDED IN THE PARENT HANDBOOK AND OTHER INSTRUCTIONAL MATERIAL. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZED FOR EDUCATIONAL PURPOSES AND OPERATES AN EARLY LEARNING CENTER IN MOUNT STERLING, ILLINOIS THROUGH A MANAGEMENT SERVICES AGREEMENT WITH THE YMCA OF WEST CENTRAL ILLINOIS. THIS ENTITY FINANCIALLY SUBSIDIZES THE OPERATION OF THE EARLY LEARNING CENTER TO ENSURE THAT ITS EARLY LEARNING SERVICES ARE MADE AVAILABLE TO AS MANY MEMBERS OF THE BROWN COUNTY COMMUNITY AS POSSIBLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS AND OFFICERS VOLUNTEERED THEIR TIME TO BCELC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BROWN COUNTY EARLY LEARNING CENTER BROWN COUNTY EARLY LEARNING CENTER SECRE/TREAS DIRECTOR SIBLINGS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SOLE MEMBER OF THE BROWN COUNTY EARLY LEARNING CENTER IS THE TRACY FAMILY FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE SOLE MEMBER OF THE BROWN COUNTY EARLY LEARNING CENTER, THE TRACY FAMILY FOUNDATION, HAS THE RIGHT AND POWER TO APPOINT AND REMOVE DIRECTORS AND OFFICERS, AND TO DETERMINE DIRECTOR/OFFICER COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SOLE MEMBER OF THE BROWN COUNTY EARLY LEARNING CENTER, THE TRACY FAMILY FOUNDATION, HAS THE RIGHT AND POWER TO ALTER, AMEND OR REPEAL THE BYLAWS. THE MEMBER ALSO HAS THE RIGHT AND POWER TO VOTE ON AMENDMENTS TO THE ARTICLES OF INCORPORATION, MERGER AND CONSOLIDATION, AND DISSOLUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BROWN COUNTY EARLY LEARNING CENTER DOES NOT HAVE COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL OFFICERS AND DIRECTORS WILL RECEIVE A COPY OF THE IRS FORM 990 TO REVIEW PRIOR TO FILING. OFFICERS AND DIRECTORS MAY ASK QUESTIONS OR SUGGEST REVISIONS TO THE FORM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE GOVERNING DOCUMNETS AND FINANCIAL STATEMENTS ARE NOT GENERALLY MADE AVAILABLE TO THE PUBLIC. THE BOARD WILL CONSIDER ANY REQUEST FOR SUCH INFORMATION ON A CASE-BY-CASE BASIS AND PROVIDE AS DETERMINED NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SOLE MEMBE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | LEASE PROP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | PF |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | HIGHWAY 99 SOUTH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | HIGHWAY 99 SOUTH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt | 0 | PO BOX 25 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt | 1 | PO BOX 25 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | MT STERLING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | MT STERLING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 62353 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 62353 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsEOYAmt | 0 | 194437 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 194437 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 250000 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 80 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 55483 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 55563 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 194437 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 55483 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 250000 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 194437 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | HIGHWAY 99 SOUTH |
| IRS990/USAddress/AddressLine2Txt | 0 | PO BOX 25 |
| IRS990/USAddress/CityNm | 0 | MT STERLING |
| IRS990/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/USAddress/ZIPCd | 0 | 62353 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL S TEEFEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2177734411 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BROWN COUNTY EARLY LEARNING CENTER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | NFP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BROW |
| ReturnHeader/Filer/EIN | 0 | 851452571 |
| ReturnHeader/Filer/PhoneNum | 0 | 2177734411 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 25 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MT STERLING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 62353 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 363077757 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GRAY HUNTER STENN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 500 MAINE ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | QUINCY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 62301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2172220304 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-06-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY A MCPHERSON CPA |
| ReturnHeader/ReturnTs | 0 | 2021-06-28T07:05:58-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | DANIEL |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | TEEFEY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $194,437
- Liabilities
- $0
- Net assets
- $194,437
- Revenue
- $250,000
- Expenses
- $55,563
- Net income
- $194,437