Civic Intelligence

Early Learning Center Inc.

990 • Fiscal year 2023 • EIN 85-1733970

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization ProfileWWW.ELCVT.ORG
76 King StreetColchester, VT 05446

(802) 540-1203

Siviq Scores

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

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

91st percentile

69%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

12%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$259,156

Up $105,491 (+69%) from 2022

Net Assets

Up

$236,548

Up $107,833 (+84%) from 2022

Liabilities

Down

$22,608

Down $2,342 (-9.4%) from 2022

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin67th percentile

Revenue

Up

$722,909

Up $79,019 (+12%) from 2022

Expenses

Up

$615,076

Up $20,522 (+3.5%) from 2022

Net Income

Up

$107,833

Up $58,497 (+119%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$300K$200K$100K$0Assets 2020: $73,226Liabilities 2020: $71,7452020Assets 2021: $103,399Liabilities 2021: $24,020Net Assets 2021: $79,3792021Assets 2022: $153,665Liabilities 2022: $24,950Net Assets 2022: $128,7152022Assets 2023: $259,156Liabilities 2023: $22,608Net Assets 2023: $236,5482023Assets 2024: $296,251Liabilities 2024: $15,510Net Assets 2024: $280,7412024

Highlighted filing

2023

Assets$259,156
Liabilities$22,608
Net Assets$236,548
Open 2023 Filing

Operations Trend

Revenue Growth56th percentile

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

$800K$600K$400K$200K$0Revenue 2020: $187,581Expenses 2020: $186,100Net Income 2020: $1,4812020Revenue 2021: $597,814Expenses 2021: $564,542Net Income 2021: $33,2722021Revenue 2022: $643,890Expenses 2022: $594,554Net Income 2022: $49,3362022Revenue 2023: $722,909Expenses 2023: $615,076Net Income 2023: $107,8332023Revenue 2024: $594,851Expenses 2024: $550,658Net Income 2024: $44,1932024

Highlighted filing

2023

Revenue$722,909
Expenses$615,076
Net Income$107,833
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$722,909
Mission and Program Overview

Mission

To value children and families and promote positive learning experiences in an environment that inspires curiosity, nurtures respectful relationships and empowers active involvement in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$131,394$246,300▲ $114,906
Accounts Receivable$11,738$12,420▲ $682
Pledges and Grants Receivable$10,000--
Land, Buildings, and Equipment, Net$533$436▼ $97
Total Assets$153,665$259,156▲ $105,491
Liabilities
Accounts Payable and Accrued Expenses$24,950$22,108▼ $2,842
Other Liabilities$0$500▲ $500
Total Liabilities$24,950$22,608▼ $2,342
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$128,715$236,548▲ $107,833
Total Net Assets Fund Balance$128,715$236,548▲ $107,833
Total Liabilities and Net Assets / Fund Balance$153,665$259,156▲ $105,491

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$436$243$679
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Laura LeePresident
Alison GardnerDirector
Kendall IrvingDirector
Stacy SimonyiDirector
Chris LeiSecretary
James FraserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$44,447
Program Service Revenue
$678,462
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,439
Change in Net Assets
$107,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$504,725
Other Expenses$110,351
Total Fundraising Expense$5,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$429,535$18,086$4,521$452,142
Occupancy$46,691$1,154$240$48,085
Payroll Taxes$39,203$1,650$413$41,266
Other Employee Benefits$10,751$453$113$11,317
Insurance$5,636$139$29$5,804
Other Expenses$5,153$240$50$5,153
Fees for Services Legal-$3,946-$3,946
Office Expenses$2,991--$2,991
Fees for Services Accounting-$1,425-$1,425
Advertising$362--$362
Depreciation Depletion$97--$97
Total Functional Expenses$582,617$27,093$5,366$615,076
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Non-refundable Deposits$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

“A first draft of form 990 is reviewed by the center director and the treasurer with a final version made available to the board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The center director, with direct knowledge of all disbursements and contracts, monitors the conflict of interest policy in consultation with the board officers.”

Form 990, Part VI, Section B, Line 15

“The board of directors uses informal comparability data and contemporaneously documents its deliberations concerning the compensation of the center director and any other members of senior management.”

Form 990, Part VI, Section C, Line 18

“The organization has never been asked for its governance documents and has no formal policy related to the release of such.”

Form 990, Part VI, Section C, Line 19

“The organization has never been asked for its governance documents and has no formal policy related to the release of such.”

Filing and Contact Details

Filer

Filer Name
Early Learning Center Inc
EIN
85-1733970
Phone
8025401203
Address
76 KING STREET, COLCHESTER, VT 05446

Signing Officer

Name
James Fraser
Title
Treasurer
Phone
8025401203
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Fraser
Formed
2020
Legal Domicile
Vt
Voting Board Members
6
Independent Board Members
6
Employees
31
Volunteers
9

Preparer

Firm
Mcsoley Mccoy & Co
Address
118 TILLEY DRIVE STE 202, SOUTH BURLINGTON, VT 05403
Preparer
Connie Fellion
Phone
8026581808
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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/Desc0THE EARLY LEARNING CENTER (ELC) IS AN EARLY CHILDHOOD EDUCATION PROGRAM CREATED IN PARTNERSHIP WITH FAMILIES, EDUCATORS AND MEMBERS OF THE COMMUNITY. THE CENTER IS A FULLY LICENSED, DEVELOPMENTALLY ORIENTED PROGRAM LOCATED AT FORT ETHAN ALLEN IN COLCHESTER, VERMONT, PROVIDING HIGH QUALITY CHILD CARE AND EARLY EDUCATION FOR 38 CHILDREN AGES 6 WEEKS TO 6 YEARS. WE BELIEVE THAT CHILDREN ARE COMPETENT LEARNERS FROM BIRTH. WE VALUE CHILDREN'S NATURAL CURIOSITY AND INDIVIDUAL IDEAS AND FACILITATE CHILDREN'S LEARNING THROUGH A DEVELOPMENTALLY APPROPRIATE, PLAY-BASED CURRICULUM IN AN ENRIGHING, SAFE, AND NURTURING ENVRIONMENT, IN WHICH CHILDREN REACH THEIR FULL POTENTIAL. OUR CENTER IS COMMITTED TO PROVIDING THE VERY BEST IN EARLY CHILDHOOD EDUCATION EXPERIENCE FOR EVERY CHILD AND FAMILY IN OUR CARE.
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0436
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0243
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0679
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NON-REFUNDABLE DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0436
IRS990ScheduleD/TotalLiabilityAmt0500
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FIRST DRAFT OF FORM 990 IS REVIEWED BY THE CENTER DIRECTOR AND THE TREASURER WITH A FINAL VERSION MADE AVAILABLE TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CENTER DIRECTOR, WITH DIRECT KNOWLEDGE OF ALL DISBURSEMENTS AND CONTRACTS, MONITORS THE CONFLICT OF INTEREST POLICY IN CONSULTATION WITH THE BOARD OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS USES INFORMAL COMPARABILITY DATA AND CONTEMPORANEOUSLY DOCUMENTS ITS DELIBERATIONS CONCERNING THE COMPENSATION OF THE CENTER DIRECTOR AND ANY OTHER MEMBERS OF SENIOR MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NEVER BEEN ASKED FOR ITS GOVERNANCE DOCUMENTS AND HAS NO FORMAL POLICY RELATED TO THE RELEASE OF SUCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NEVER BEEN ASKED FOR ITS GOVERNANCE DOCUMENTS AND HAS NO FORMAL POLICY RELATED TO THE RELEASE OF SUCH.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalContributionsAmt044447
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05366
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0582617
IRS990/TotalFunctionalExpensesGrp/TotalAmt0615076
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0236548
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0582617
IRS990/TotalProgramServiceRevenueAmt0678462
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0678462
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0722909
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0COLCHESTER
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005446
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.ELCVT.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES FRASER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08025401203
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EARLY LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0EARL
ReturnHeader/Filer/EIN0851733970
ReturnHeader/Filer/PhoneNum08025401203
ReturnHeader/Filer/USAddress/AddressLine1Txt076 KING STREET
ReturnHeader/Filer/USAddress/CityNm0COLCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005446
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030327374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCSOLEY MCCOY & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0118 TILLEY DRIVE STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTH BURLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005403
ReturnHeader/PreparerPersonGrp/PhoneNum08026581808
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CONNIE FELLION
ReturnHeader/ReturnTs02024-11-14T10:46:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$259,156
Liabilities
$22,608
Net assets
$236,548
Revenue
$722,909
Expenses
$615,076
Net income
$107,833
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.96$0.16$2.81$5.95$5.51$0.44
2023Detailed filing. Detailed filing data is available for this year.$2.59$0.23$2.37$7.23$6.15$1.08
2022Detailed filing. Detailed filing data is available for this year.$1.54$0.25$1.29$6.44$5.95$0.49
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.24$0.79$5.98$5.65$0.33
2020Summary only. Only limited summary data is available for this year.$0.73$0.72$1.88$1.86$0.01