Civic Intelligence

Early Learning Shared Services Alliance Inc.

990 • Fiscal year 2025 • EIN 87-1309240

Jan 01, 2025 to Dec 31, 2025

Organization ProfileWWW.EARLYLEARNINGSERVICES.ORG

View Organization Page

2605 Cochise TrailWinter Park, FL 32789

(407) 484-1444

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.09x

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

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

Liabilities / Revenue

85th percentile

0.10x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

5th percentile

-103%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

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

Asset Growth

7th percentile

-63%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

19th percentile

-26%

Faster revenue growth than 19% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$322,447

Down $549,302 (-63%) from 2024

Net Assets

Down

$291,975

Down $309,251 (-51%) from 2024

Liabilities

Down

$30,472

Down $240,051 (-89%) from 2024

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin5th percentile

Revenue

Down

$301,657

Down $106,607 (-26%) from 2024

Expenses

Down

$610,908

Down $531,331 (-47%) from 2024

Net Income

Up

-$309,251

Up $424,724 (+58%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$1.0M$500K$0Assets 2024: $871,749Liabilities 2024: $270,523Net Assets 2024: $601,2262024Assets 2025: $322,447Liabilities 2025: $30,472Net Assets 2025: $291,9752025

Highlighted filing

2025

Assets$322,447
Liabilities$30,472
Net Assets$291,975
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2024: $408,264Expenses 2024: $1,142,239Net Income 2024: -$733,9752024Revenue 2025: $301,657Expenses 2025: $610,908Net Income 2025: -$309,2512025

Highlighted filing

2025

Revenue$301,657
Expenses$610,908
Net Income-$309,251
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 7, 2026
Return Version
2025v4.0
Gross Receipts
$303,383
Mission and Program Overview

Mission

To provide childcare centers and home-based providers with centralized back-office support, so that providers can grow their businesses, achieve financial stability and focus on quality programming and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$654,526$270,316▼ $384,210
Cash and Non-Interest-Bearing Accounts$194,589$43,250▼ $151,339
Prepaid Expenses and Deferred Charges$5,216$5,264▲ $48
Land, Buildings, and Equipment, Net$5,218$2,042▼ $3,176
Accounts Receivable$12,200$1,575▼ $10,625
Total Assets$871,749$322,447▼ $549,302
Liabilities
Deferred Revenue$151,333--
Accounts Payable and Accrued Expenses$119,190$30,472▼ $88,718
Total Liabilities$270,523$30,472▼ $240,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$601,226$291,975▼ $309,251
Total Net Assets Fund Balance$601,226$291,975▼ $309,251
Total Liabilities and Net Assets / Fund Balance$871,749$322,447▼ $549,302

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,042$3,426$5,468
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Deborah LougheedBoard Chair
Katherine ByrnePresident
Denise GordenSecretary
Jacki ChurchillTreasurer
Robert ByrneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$286,843
Program Service Revenue
$0
Investment Income
$14,814
Other Revenue
$0
All Other Contributions
$286,843
Change in Net Assets
$-309,251

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 Amount
Other Non Cash Contri Table1$26,725
Total Noncash Contributions1$26,725

Audited Revenue Reconciliation

Revenue per Audited Statements
$301,657
Revenue Not Reported on Form 990
$26,725
Total Revenue per Audited Statements
$328,382
Total Revenue per Form 990
$301,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$422,756
Other Expenses$188,152
Total Fundraising Expense$550
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$311,129$48,369-$359,498
Other Employee Benefits$33,211$5,163-$38,374
Fees for Services Accounting$19,234$7,875-$27,109
Other Expenses$26,725$13,037$550$26,725
Payroll Taxes$21,536$3,348-$24,884
Fees for Services Legal$7,875$3,225-$11,100
Office Expenses-$4,590-$4,590
Advertising-$3,000-$3,000
Depreciation Depletion$1,451--$1,451
Travel-$95-$95
Total Functional Expenses$521,656$88,702$550$610,908

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$637,633
Expenses per Audited Statements$610,908
Total Expenses per Form 990$610,908
Expenses Not Reported on Form 990$26,725
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
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
No
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, Page 6, Part VI, Line 11B

“Return will be reviewed by the president and board of the organization prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“(a) if the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. (b) if, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”

Form 990, Page 6, Part VI, Line 15A

“To determine compensation for our team, we review similar job postings for non-profit organizations on indeed and factor in the candidate's level of experience and relative qualifications for the job.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Early Learning Shared Services
EIN
87-1309240
Phone
4074841444
Address
2605 COCHISE TRAIL, WINTER PARK, FL 32789

Signing Officer

Name
Katherine Byrne
Title
President
Phone
4074841444
Signed
2026-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Byrne
Formed
2021
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
4

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is organized as a florida nonprofit corporation and has been recognized by the internal revenue service (irs) as exempt from federal taxes under section 501(c)(3) of the internal revenue code (irc). The organization is required to pay income taxes on the excess of revenues derived from activities unrelated to the tax-exempt purpose of the organization over the related expenses. The organization had no liability for such taxes for the years ended december 31, 2025 and 2024. The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organizations income tax filings are subject to audit by various taxing authorities. Management continually evaluates tax positions reflected in the organizations tax filings and does not believe any material uncertain tax positions exist. The organization files its form 990 in the u.s. Federal jurisdiction.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED AS A FLORIDA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATION IS REQUIRED TO PAY INCOME TAXES ON THE EXCESS OF REVENUES DERIVED FROM ACTIVITIES UNRELATED TO THE TAX-EXEMPT PURPOSE OF THE ORGANIZATION OVER THE RELATED EXPENSES. THE ORGANIZATION HAD NO LIABILITY FOR SUCH TAXES FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024. THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATIONS INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT CONTINUALLY EVALUATES TAX POSITIONS REFLECTED IN THE ORGANIZATIONS TAX FILINGS AND DOES NOT BELIEVE ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. THE ORGANIZATION FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02042
IRS990ScheduleD/TotalExpensesPerForm990Amt0610908
IRS990ScheduleD/TotalRevenuePerForm990Amt0301657
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0328382
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0637633
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN WILL BE REVIEWED BY THE PRESIDENT AND BOARD OF THE ORGANIZATION PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1(A) IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. (B) IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO DETERMINE COMPENSATION FOR OUR TEAM, WE REVIEW SIMILAR JOB POSTINGS FOR NON-PROFIT ORGANIZATIONS ON INDEED AND FACTOR IN THE CANDIDATE'S LEVEL OF EXPERIENCE AND RELATIVE QUALIFICATIONS FOR THE JOB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0322447
IRS990/TotalAssetsGrp/BOYAmt0871749
IRS990/TotalAssetsGrp/EOYAmt0322447
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IRS990/TotalContributionsAmt0286843
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0550
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088702
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0521656
IRS990/TotalFunctionalExpensesGrp/TotalAmt0610908
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0270523
IRS990/TotalLiabilitiesEOYAmt030472
IRS990/TotalLiabilitiesGrp/BOYAmt0270523
IRS990/TotalLiabilitiesGrp/EOYAmt030472
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0601226
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0291975
IRS990/TotalProgramServiceExpensesAmt0521656
IRS990/TotalRevenueGrp/ExclusionAmt015790
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-976
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301657
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0871749
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0322447
IRS990/TravelGrp/ManagementAndGeneralAmt095
IRS990/TravelGrp/TotalAmt095
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02605 COCHISE TRAIL
IRS990/USAddress/CityNm0WINTER PARK
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032789
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.EARLYLEARNINGSERVICES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE BYRNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04074841444
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EARLY LEARNING SHARED SERVICES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ALLIANCE INC
ReturnHeader/Filer/BusinessNameControlTxt0EARL
ReturnHeader/Filer/EIN0871309240
ReturnHeader/Filer/PhoneNum04074841444
ReturnHeader/Filer/USAddress/AddressLine1Txt02605 COCHISE TRAIL
ReturnHeader/Filer/USAddress/CityNm0WINTER PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032789
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0993868472
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MKA ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0501 S NEW YORK AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINTER PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0327894241
ReturnHeader/PreparerPersonGrp/PhoneNum04076445811
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W ED MOSS JR
ReturnHeader/ReturnTs02026-04-07T16:55:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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
$322,447
Liabilities
$30,472
Net assets
$291,975
Revenue
$301,657
Expenses
$610,908
Net income
-$309,251
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$0.30$0.61$0.31
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.27$0.60$0.41$1.14$0.73