Civic Intelligence

Early Learning Shared Services Alliance Inc.

990 • Fiscal year 2022 • EIN 87-1309240

Jan 01, 2022 to Dec 31, 2022 • Filed on May 23, 2023

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

67th percentile

0.09x

Higher debt load relative to assets than 67% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.05x

Higher debt load relative to revenue than 59% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

89th percentile

48%

Higher net margin than 89% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

59th percentile

$24,231

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets67th percentile

Assets

$386,491

No earlier filing loaded for comparison.

Net Assets

$351,361

No earlier filing loaded for comparison.

Liabilities

$35,130

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin89th percentile

Revenue

$737,738

No earlier filing loaded for comparison.

Expenses

$383,933

No earlier filing loaded for comparison.

Net Income

$353,805

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2022: $386,491Liabilities 2022: $35,130Net Assets 2022: $351,3612022Assets 2024: $871,749Liabilities 2024: $270,523Net Assets 2024: $601,2262024

Highlighted filing

2022

Assets$386,491
Liabilities$35,130
Net Assets$351,361
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2022: $737,738Expenses 2022: $383,933Net Income 2022: $353,8052022Revenue 2024: $408,264Expenses 2024: $1,142,239Net Income 2024: -$733,9752024

Highlighted filing

2022

Revenue$737,738
Expenses$383,933
Net Income$353,805
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 23, 2023
Return Version
2022v5.0
Gross Receipts
$737,738
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
Accounts Receivable-$337,976-
Cash and Non-Interest-Bearing Accounts$1,625$40,218▲ $38,593
Land, Buildings, and Equipment, Net-$5,091-
Prepaid Expenses and Deferred Charges$1,001$3,206▲ $2,205
Total Assets$2,626$386,491▲ $383,865
Liabilities
Accounts Payable and Accrued Expenses$5,070$35,130▲ $30,060
Total Liabilities$5,070$35,130▲ $30,060
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,444$351,361▲ $353,805
Total Net Assets Fund Balance$-2,444$351,361▲ $353,805
Total Liabilities and Net Assets / Fund Balance$2,626$386,491▲ $383,865

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,091$432$5,523
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Katherine ByrnePresidentPT$24,231$24,231

Board Members and Trustees

NameTitle
Denise GordenSecretary
Robert ByrneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$737,738
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$737,738
Change in Net Assets
$353,805

Audited Revenue Reconciliation

Revenue per Audited Statements
$737,738
Revenue Not Reported on Form 990
$51,453
Total Revenue per Audited Statements
$789,191
Total Revenue per Form 990
$737,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,905
Salaries, Compensation, and Employee Benefits$157,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$209,833$9,418-$219,251
Other Salaries and Wages$92,261$10,328-$102,589
Current Officers, Directors, Trustees, and Key Employees$21,792$2,439-$24,231
Payroll Taxes$14,730$1,649-$16,379
Other Employee Benefits$12,437$1,392-$13,829
Travel-$5,586-$5,586
Office Expenses-$1,636-$1,636
Depreciation Depletion$432--$432
Total Functional Expenses$351,485$32,448$0$383,933

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$435,386
Expenses per Audited Statements$383,933
Total Expenses per Form 990$383,933
Expenses Not Reported on Form 990$51,453
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
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
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 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
2023-05-23

Organization Details

Principal Officer
Katherine Byrne
Formed
2021
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
6
Volunteers
2

Preparer

Firm
Moss Krusick & Associates 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 a non-profit corporation organized to be generally exempt from income taxes under section 501(c)(3) of the internal revenue code. 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, 2022 and 2021. 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.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-PROFIT CORPORATION ORGANIZED TO BE GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 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, 2022 AND 2021. 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.
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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
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02605 COCHISE TRAIL
IRS990/USAddress/CityNm0WINTER PARK
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032789
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.EARLYLEARNINGSERVICES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE BYRNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04074841444
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-23
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593017072
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS KRUSICK & ASSOCIATES 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/PreparationDt02023-05-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W ED MOSS JR
ReturnHeader/ReturnTs02023-05-23T13:46:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATHERINE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BYRNE
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$386,491
Liabilities
$35,130
Net assets
$351,361
Revenue
$737,738
Expenses
$383,933
Net income
$353,805
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
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
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.35$0.74$0.38$0.35