Civic Intelligence

Phoenix Conservatory of Music

EIN 86-0917748 • 501(c)3 • Phoenix, AZ

Profile

The organization is committed to unleashing the power of music by providing high quality music education and experiences that are affordable and accessible. Its vision is to be the leading music provider for the school age community of greater phoenix.

1316 E Cheery Lynn RdPhoenix, AZ 85014

www.pcmrocks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.31x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$63,556

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

23%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$729,986

Up $72,027 (+11%) from 2023

Liabilities

Up

$224,429

Up $80,376 (+56%) from 2023

Net Assets

Down

$505,557

Down $8,349 (-1.6%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin37th percentile

Revenue

Up

$1,314,766

Up $243,054 (+23%) from 2023

Expenses

Up

$1,323,115

Up $155,320 (+13%) from 2023

Net Income

Up

-$8,349

Up $87,734 (+91%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $34,563Liabilities 2011: $15,318Net Assets 2011: $19,2452011Assets 2012: $22,227Liabilities 2012: $16,403Net Assets 2012: $5,8242012Assets 2013: $94,286Liabilities 2013: $38,837Net Assets 2013: $55,4492013Assets 2014: $117,907Liabilities 2014: $36,486Net Assets 2014: $81,4212014Assets 2015: $75,946Liabilities 2015: $40,749Net Assets 2015: $35,1972015Assets 2016: $115,344Liabilities 2016: $21,697Net Assets 2016: $93,6472016Assets 2017: $89,179Liabilities 2017: $10,274Net Assets 2017: $78,9052017Assets 2018: $79,421Liabilities 2018: $17,823Net Assets 2018: $61,5982018Assets 2019: $82,572Liabilities 2019: $19,882Net Assets 2019: $62,6902019Assets 2020: $138,759Liabilities 2020: $19,635Net Assets 2020: $119,1242020Assets 2021: $402,976Liabilities 2021: $14,844Net Assets 2021: $388,1322021Assets 2022: $632,242Liabilities 2022: $22,253Net Assets 2022: $609,9892022Assets 2023: $657,959Liabilities 2023: $144,053Net Assets 2023: $513,9062023Assets 2024: $729,986Liabilities 2024: $224,429Net Assets 2024: $505,5572024

Highlighted filing

2024

Assets$729,986
Liabilities$224,429
Net Assets$505,557
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $294,437Expenses 2011: $298,572Net Income 2011: -$4,1352011Revenue 2012: $276,037Expenses 2012: $283,678Net Income 2012: -$7,6412012Revenue 2013: $321,390Expenses 2013: $271,765Net Income 2013: $49,6252013Revenue 2014: $306,578Expenses 2014: $345,606Net Income 2014: -$39,0282014Revenue 2015: $344,469Expenses 2015: $390,693Net Income 2015: -$46,2242015Revenue 2016: $504,945Expenses 2016: $446,495Net Income 2016: $58,4502016Revenue 2017: $460,362Expenses 2017: $475,104Net Income 2017: -$14,7422017Revenue 2018: $498,907Expenses 2018: $516,214Net Income 2018: -$17,3072018Revenue 2019: $558,410Expenses 2019: $557,318Net Income 2019: $1,0922019Revenue 2020: $649,219Expenses 2020: $592,785Net Income 2020: $56,4342020Revenue 2021: $846,341Expenses 2021: $577,333Net Income 2021: $269,0082021Revenue 2022: $993,698Expenses 2022: $771,841Net Income 2022: $221,8572022Revenue 2023: $1,071,712Expenses 2023: $1,167,795Net Income 2023: -$96,0832023Revenue 2024: $1,314,766Expenses 2024: $1,323,115Net Income 2024: -$8,3492024

Highlighted filing

2024

Revenue$1,314,766
Expenses$1,323,115
Net Income-$8,349
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$729,986
Liabilities
$224,429
Net assets
$505,557
Revenue
$1,314,766
Expenses
$1,323,115
Net income
-$8,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.22$0.51$1.31$1.32$0.01
2023Summary only. Only limited summary data is available for this year.$0.66$0.14$0.51$1.07$1.17$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.02$0.61$0.99$0.77$0.22
2021Summary only. Only limited summary data is available for this year.$0.40$0.01$0.39$0.85$0.58$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.02$0.12$0.65$0.59$0.06
2019Summary only. Only limited summary data is available for this year.$0.08$0.02$0.06$0.56$0.56$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.02$0.06$0.50$0.52$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$0.46$0.48$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.09$0.50$0.45$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.04$0.04$0.34$0.39$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.04$0.08$0.31$0.35$0.04
2013Summary only. Only limited summary data is available for this year.$0.09$0.04$0.06$0.32$0.27$0.05
2012Summary only. Only limited summary data is available for this year.$0.02$0.02$0.01$0.28$0.28$0.01
2011Summary only. Only limited summary data is available for this year.$0.03$0.02$0.02$0.29$0.30$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,344,266
Mission and Program Overview

Mission

The organization is committed to unleashing the power of music by providing high quality music education and experiences that are affordable and accessible. Its vision is to be the leading music provider for the school age community of greater phoenix.

To unleash the power of music by providing high quality music education and (continued on schedule o) experiences to students and families that is affordable and accessible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$334,401$394,731▲ $60,330
Pledges and Grants Receivable$166,364$119,738▼ $46,626
Land, Buildings, and Equipment, Net$40,556$72,737▲ $32,181
Accounts Receivable$26,531$20,088▼ $6,443
Savings and Temporary Cash Investments$11,536$10,000▼ $1,536
Other Notes and Loans Receivable, Net$4,461$3,526▼ $935
Total Assets$657,959$729,986▲ $72,027
Other Assets Total$74,110$109,166▲ $35,056
Liabilities
Other Liabilities$68,030$130,819▲ $62,789
Accounts Payable and Accrued Expenses$40,605$53,134▲ $12,529
Deferred Revenue$35,418$40,476▲ $5,058
Total Liabilities$144,053$224,429▲ $80,376
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$337,010$379,247▲ $42,237
Net Assets With Donor Restrictions$176,896$126,310▼ $50,586
Total Net Assets Fund Balance$513,906$505,557▼ $8,349
Total Liabilities and Net Assets / Fund Balance$657,959$729,986▲ $72,027

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$72,737$146,989$219,726
Other Assets Org$98,966--
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Regina NixonExecutive DirectorFT$63,556$63,556

Board Members and Trustees

NameTitle
David ClowerChair
Mitch TurbensonVice Chair
Armani RodriguezDirector
Christine EhannoDirector
Cindy BraunDirector
Cyndi Ramirez RyanDirector
Deepa SalastekarDirector
Diego MirandaDirector
Gabi PinillaDirector
Hunter WattsDirector
John McgregorDirector
Jon GengleDirector
Manuel Ferrer-herreraDirector
Meghan RuelDirector
Monica BallesterosDirector
Rusty FoleyDirector
Samuel Ingram IiiDirector
Sue KappDirector
Karina FelixTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$831,809
Program Service Revenue
$503,673
Investment Income
$0
Other Revenue
$-20,716
All Other Contributions
$325,912
Change in Net Assets
$-8,349

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table12$27,464Fair Market Value (FMV)
Total Noncash Contributions12$27,464-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,344,266
Revenue Not Reported on Financial Statements
$-29,500
Revenue Not Reported on Form 990
$99,646
Other Revenue Adjustments
$-29,500
Total Revenue per Audited Statements
$1,443,912
Total Revenue per Form 990
$1,314,766
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$881,363
Other Expenses$384,162
Total Fundraising Expense$72,101
Grants and Similar Amounts Paid$57,590
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$662,986$48,607$29,187$740,780
Occupancy$75,869$5,503$4,129$85,501
Fees for Services Other$63,950$1,812$5,660$71,422
Current Officers, Directors, Trustees, and Key Employees$51,846$3,240$9,721$64,807
Payroll Taxes$51,514$3,736$2,804$58,054
Grants to Domestic Individuals$57,590--$57,590
Office Expenses$31,122$442$1,327$32,891
Information Technology$19,319$1,485$7,210$28,014
Fees for Services Accounting-$26,580-$26,580
Depreciation Depletion$16,398$1,154$1,364$18,916
Other Employee Benefits$15,725$1,141$856$17,722
Advertising$12,359$896$673$13,928
Insurance$11,206$813$610$12,629
Travel$6,520$1,947$2,252$10,719
Other Expenses$8,527$932$2,052$10,579
All Other Expenses$8,631$223$668$9,522
Interest$1,162$73$218$1,453
Total Functional Expenses$1,151,540$99,474$72,101$1,323,115

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,452,261
Expenses per Audited Statements$1,323,115
Total Expenses per Form 990$1,323,115
Expenses Not Reported on Form 990$129,146
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$29,500
Gaming Gross Income$80
Fundraising Gross Income$0
Gaming Direct Expenses$0
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
Operating Lease Liabilities$99,819
Finance Lease Liabilities$31,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

“The executive director, treasurer, and finance committee review the form 990. The form 990 is provided electronically or at a meeting to all members of the board of directors prior to filing.”

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

“The executive director and board president annually review potential conflicts of interest for board members and key employees, if any. Whenever a significant contract is approved by the board of directors, the board members will evaluate the nature of the contract and determine whether any known conflicts of interest exist. If a conflict of interest exists, board members will recuse themselves from voting and analysis of the transaction is conducted to determine whether it was completed at arms length without bias.”

Form 990, Part VI, Section B, Line 15

“The board of directors sets the compensation for the executive director and any key employees by considering the compensation paid in similar organizations and the level of compensation the organization can afford. Salaries for other employees are approved by the board of directors in the budget approval process.”

Form 990, Part VI, Section C, Line 19

“The organization makes the form 990, governing documents, financial statements, and conflict of interest policy available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Phoenix Conservatory of Music
EIN
86-0917748
Phone
6023539900
Address
1316 E CHEERY LYNN RD, PHOENIX, AZ 85014

Signing Officer

Name
Regina Nixon
Title
Executive Director
Phone
6023539900
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regina Nixon
Formed
1998
Legal Domicile
Az
Voting Board Members
19
Independent Board Members
19
Employees
77
Volunteers
19

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
2055 E WARNER RD STE 101, TEMPE, AZ 85284
Preparer
Colette Kamps CPA
Phone
4808394900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The tax years ended 2021, 2022, and 2023 are still open to audit for both federal and state purposes. Management believes that it has appropriate support for any income tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“SPECIAL EVENT EXPENSE”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“SPECIAL EVENT EXPENSE”

Raw XML AppendixShowing 400 of 625 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
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO UNLEASH THE POWER OF MUSIC BY PROVIDING HIGH QUALITY MUSIC EDUCATION AND (CONTINUED ON SCHEDULE O) EXPERIENCES TO STUDENTS AND FAMILIES THAT IS AFFORDABLE AND ACCESSIBLE.
IRS990/AdvertisingGrp/FundraisingAmt0673
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IRS990/AdvertisingGrp/TotalAmt013928
IRS990/AllOtherContributionsAmt0325912
IRS990/AllOtherExpensesGrp/FundraisingAmt0668
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt08631
IRS990/AllOtherExpensesGrp/TotalAmt09522
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06023539900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01316 E CHEERY LYNN RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PHOENIX
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085014
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IRS990/Desc0PCM'S COLLEGE PREP PROGRAM IS A NATIONALLY AWARD WINNING AFTER SCHOOL PROGRAM FOR CONTEMPORARY MUSIC EDUCATION. MEMBERS WITH BERKLEE COLLEGE OF MUSIC'S CITY MUSIC NETWORK. THIS ROBUST AFTER SCHOOL PROGRAM FOR STUDENTS IN 4TH GRADE THROUGH 12TH, GIVES STUDENTS OPPORTUNITIES TO LEARN IN A SETTING THAT MIMICS COLLEGE STUDY WITH PRIVATE LESSONS, CONTEMPORARY MUSIC ENSEMBLES, MUSIC THEORY, RELEVANT ENRICHMENT PROGRAMS AND MANY PERFORMANCE OPPORTUNITIES. PROGRAM PARTNERS INCLUDE: BERKLEE COLLEGE OF MUSIC CITY MUSIC NETWORK, PARADISE VALLEY COMMUNITY COLLEGE, THE NASH/JAZZ IN AZ, GRAND CANYON UNIVERSITY, FERVOR RECORDS, INSIGHT MANAGEMENT, ARIZONA STATE UNIVERSITY AND MUSICIAN'S INSTITUTE. COLLEGE PREP SERVED 86 STUDENTS THROUGH ENSEMBLES, THEORY CLASSES, ENRICHMENT CLASSES, AND PERFORMANCES AND (CONTINUED ON SCHEDULE O) 1,187 HOURS OF DIRECT INSTRUCTION. TO DATE: WE HAVE AWARDED 48 SUMMER INTENSIVE SCHOLARSHIPS, HAVE A 99% GRADUATION RATE, 80%+ GO TO COLLEGE, AND STUDENTS HAVE CUMULATIVELY EARNED OVER $4M IN SCHOLARSHIP DOLLARS.
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IRS990/MissionDesc0THE ORGANIZATION IS COMMITTED TO UNLEASHING THE POWER OF MUSIC BY PROVIDING HIGH QUALITY MUSIC EDUCATION AND EXPERIENCES THAT ARE AFFORDABLE AND ACCESSIBLE. ITS VISION IS TO BE THE LEADING MUSIC PROVIDER FOR THE SCHOOL AGE COMMUNITY OF GREATER PHOENIX.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PRIVATE MUSIC LESSONS ARE A WAY FOR US TO DEEPEN THE LEARNING WITH LONG TERM, INTENSE SKILL BUILDING AND CRAFT DEVELOPMENT. WITH A SLIDING TUITION SCALE, WE PROVIDE MARKET RATE LESSONS, LESSONS ON FINANCIAL AID AT A REDUCED RATE FOR FAMILIES IN NEED, AND PRIVATE MUSIC LESSONS ON FULL SCHOLARSHIP. PRIVATE LESSONS SERVED 826 STUDENTS WITH A TOTAL OF 9,049 HOURS OF DIRECT INSTRUCTION OVER THE YEAR. 47% OF THESE HOURS WERE PROVIDED UNDER OUR LOW/NO COST SCHOLARSHIPS FOR FAMILIES IN NEED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0AFTER SCHOOL PROGRAMS: AFTER SCHOOL PROGRAMS HAPPEN OFF SITE (E.G., SCHOOLS, LIBRARIES, BOYS AND GIRLS CLUBS). THEY ARE LARGELY WITH TITLE 1 SCHOOLS IN LOWER SOCIO-ECONOMIC AREAS. PROGRAMS ARE 1-3 HOURS PER WEEK FOR 5 WEEKS TO A FULL YEAR IN GUITAR, VOICE, TAIKO DRUMMING, WORLD MUSIC, ETC. THESE PROGRAMS ARE HIGHLY INTERACTIVE AND FOCUS ON BUILDING DEVELOPMENTAL ASSETS. THEY ARE FUNDED THROUGH GRANTS. STUDENTS PARTICIPATE AT NO COST. OUTREACH SCHOOL/COMMUNITY PROGRAMS SERVED 722 STUDENTS, WITH 5 HIGH SCHOOL PROGRAMS, 4 IN SCHOOL PROGRAMS, 5 AFTER SCHOOL PROGRAMS. THESE PROGRAMS PROVIDED NO COST PROGRAMMING FOR 1,287 DIRECT INSTRUCTIONAL HOURS. GROUP CLASSES ARE FACILITATED AT OUR LOCATION.(CONTINUED ON SCHEDULE O) THEY ARE A JUMPING BOARD OF LEARNING FOR BEGINNING MUSICIANS. WITH PROGRAMS FOR BABIES, TO OUR LITTLE HANDS' SERIES, AND A BEGINNING SERIES FOR CHILDREN, TEENS, AND ADULTS. THESE PROGRAMS ARE NOT TO LOW COST, WITH SOME BEING FREE DROP-IN PROGRAMS. WEEKLY PROGRAMS INCLUDED: PARENT/TOT MUSIC TIME (FREE EARLY CHILDHOOD MUSIC CLASS), PIANO, VIOLIN, SINGING, GUITAR, AND PERCUSSION FOR LITTLE HANDS AGES 4-7, PIANO, VIOLIN, SINGING, GUITAR, AND PERCUSSION FOR YOUTH AGES 8-14, PIANO, VIOLIN, SINGING, GUITAR, AND PERCUSSION FOR AGES 15+, NO COST DROP IN EAR TRAINING AND OPEN JAMS, AUDIO PRODUCTION. SUMMER CAMPS SERVED 185 STUDENTS IN 49 WEEK LONG CLASSES WITH 1,026 HOURS OF DIRECT INSTRUCTION AND 7 FAMILY SHARING EVENTS. LEARNING THROUGH MUSIC SERVED 176 STUDENTS WHO QUALIFY FOR FREE/REDUCED LUNCH OR ATTEND A TITLE 1 SCHOOL WITH NO COST PROGRAMMING. THE PROGRAM CONSISTED OF 15 CLASSES PER WEEK FOR GRADES K-2, 10 CLASSES PER WEEK FOR GRADES 3-8, AND 8 CLASSES PER WEEK FOR GRADES 9-12 FOR 30 WEEKS AND HAD 201 HOURS OF DIRECT INSTRUCTION. IN HOUSE CLASSES SERVED 01 STUDENTS IN 4-6 WEEK CLASSES, A TOTAL OF 25 CLASSES WERE HELD WITH 124 HOURS OF DIRECT INSTRUCTION. OUR EARLY CHILDHOOD PROGRAM SERVED 98 FAMILY ENROLLMENTS AND PROVIDED 544 HOURS OF DIRECT INSTRUCTION.
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