Civic Intelligence

Early Learning Shared Services Alliance Inc.

990 • Fiscal year 2023 • EIN 87-1309240

Jan 01, 2023 to Dec 31, 2023 • Filed on May 22, 2024

Organization ProfileWWW.EARLYLEARNINGSERVICES.ORG
2605 Cochise TrailWinter Park, FL 32789

(407) 484-1444

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$1,392,139

No earlier filing loaded for comparison.

Net Assets

$1,335,201

No earlier filing loaded for comparison.

Liabilities

$56,938

No earlier filing loaded for comparison.

Revenue And Expenses

Revenue

$2,277,582

No earlier filing loaded for comparison.

Expenses

$1,293,742

No earlier filing loaded for comparison.

Net Income

$983,840

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2023: $1,392,139Liabilities 2023: $56,938Net Assets 2023: $1,335,2012023Assets 2024: $871,749Liabilities 2024: $270,523Net Assets 2024: $601,2262024

Highlighted filing

2023

Assets$1,392,139
Liabilities$56,938
Net Assets$1,335,201
Open 2023 Filing

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2023: $2,277,582Expenses 2023: $1,293,742Net Income 2023: $983,8402023Revenue 2024: $408,264Expenses 2024: $1,142,239Net Income 2024: -$733,9752024

Highlighted filing

2023

Revenue$2,277,582
Expenses$1,293,742
Net Income$983,840
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 22, 2024
Return Version
2023v5.0
Gross Receipts
$2,277,582
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-$1,213,500-
Cash and Non-Interest-Bearing Accounts$40,218$155,092▲ $114,874
Prepaid Expenses and Deferred Charges$3,206$13,309▲ $10,103
Land, Buildings, and Equipment, Net$5,091$7,046▲ $1,955
Accounts Receivable$337,976$3,192▼ $334,784
Total Assets$386,491$1,392,139▲ $1,005,648
Liabilities
Accounts Payable and Accrued Expenses$35,130$50,271▲ $15,141
Deferred Revenue-$6,667-
Total Liabilities$35,130$56,938▲ $21,808
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$351,361$1,335,201▲ $983,840
Total Net Assets Fund Balance$351,361$1,335,201▲ $983,840
Total Liabilities and Net Assets / Fund Balance$386,491$1,392,139▲ $1,005,648

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,046$2,093$9,139
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katherine ByrnePresidentPT$47,000$3,000$50,000

Board Members and Trustees

NameTitle
Deborah LougheedDirector
Denise GordenSecretary
Robert ByrneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,264,082
Program Service Revenue
$0
Investment Income
$13,500
Other Revenue
$0
All Other Contributions
$2,264,082
Change in Net Assets
$983,840

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,277,582
Revenue Not Reported on Form 990
$27,701
Total Revenue per Audited Statements
$2,305,283
Total Revenue per Form 990
$2,277,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$662,531
Other Expenses$631,211
Total Fundraising Expense$6,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$486,243$26,464$4,363$517,070
Payroll Taxes$56,240$3,061$505$59,806
Current Officers, Directors, Trustees, and Key Employees$44,198$2,406$397$47,001
Other Employee Benefits$36,350$1,978$326$38,654
Fees for Services Accounting$23,174$11,500-$34,674
Travel-$8,636-$8,636
Office Expenses-$7,840-$7,840
Advertising$704$1,786-$2,490
Other Expenses$2,300$9,357$1,290$2,300
Depreciation Depletion$1,661--$1,661
Total Functional Expenses$1,213,833$73,028$6,881$1,293,742

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,321,443
Expenses per Audited Statements$1,293,742
Total Expenses per Form 990$1,293,742
Expenses Not Reported on Form 990$27,701
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 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
2024-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Byrne
Formed
2021
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
13
Volunteers
3

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, 2023 and 2022. 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, 2023 AND 2022. 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06881
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073028
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01213833
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IRS990/TotalRevenueGrp/ExclusionAmt013500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02277582
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0386491
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01392139
IRS990/TravelGrp/ManagementAndGeneralAmt08636
IRS990/TravelGrp/TotalAmt08636
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02605 COCHISE TRAIL
IRS990/USAddress/CityNm0WINTER PARK
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IRS990/USAddress/ZIPCd032789
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.EARLYLEARNINGSERVICES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE BYRNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04074841444
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-22
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
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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/PreparationDt02024-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W ED MOSS JR
ReturnHeader/ReturnTs02024-05-22T16:22:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATHERINE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BYRNE
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,392,139
Liabilities
$56,938
Net assets
$1,335,201
Revenue
$2,277,582
Expenses
$1,293,742
Net income
$983,840
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
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.06$1.34$2.28$1.29$0.98