Civic Intelligence

Early Learning Shared Services Alliance Inc.

990 • Fiscal year 2024 • EIN 87-1309240

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 28, 2025

Organization ProfileWWW.EARLYLEARNINGSERVICES.ORG
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

81st percentile

0.31x

Higher debt load relative to assets than 81% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.66x

Higher debt load relative to revenue than 90% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

2nd percentile

-180%

Higher net margin than 2% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

$871,749

No earlier filing loaded for comparison.

Net Assets

$601,226

No earlier filing loaded for comparison.

Liabilities

$270,523

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin2nd percentile

Revenue

$408,264

No earlier filing loaded for comparison.

Expenses

$1,142,239

No earlier filing loaded for comparison.

Net Income

-$733,975

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 2024: $871,749Liabilities 2024: $270,523Net Assets 2024: $601,2262024

Highlighted filing

2024

Assets$871,749
Liabilities$270,523
Net Assets$601,226
Open 2024 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 2024: $408,264Expenses 2024: $1,142,239Net Income 2024: -$733,9752024

Highlighted filing

2024

Revenue$408,264
Expenses$1,142,239
Net Income-$733,975
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.0
Gross Receipts
$408,264
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$654,526▼ $558,974
Cash and Non-Interest-Bearing Accounts$155,092$194,589▲ $39,497
Accounts Receivable$3,192$12,200▲ $9,008
Land, Buildings, and Equipment, Net$7,046$5,218▼ $1,828
Prepaid Expenses and Deferred Charges$13,309$5,216▼ $8,093
Total Assets$1,392,139$871,749▼ $520,390
Liabilities
Deferred Revenue$6,667$151,333▲ $144,666
Accounts Payable and Accrued Expenses$50,271$119,190▲ $68,919
Total Liabilities$56,938$270,523▲ $213,585
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,335,201$601,226▼ $733,975
Total Net Assets Fund Balance$1,335,201$601,226▼ $733,975
Total Liabilities and Net Assets / Fund Balance$1,392,139$871,749▼ $520,390

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,218$3,921$9,139
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Katherine ByrnePresidentPT$21,154$21,154

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$366,937
Program Service Revenue
$0
Investment Income
$41,327
Other Revenue
$0
All Other Contributions
$366,937
Change in Net Assets
$-733,975

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,264
Revenue Not Reported on Form 990
$20,115
Total Revenue per Audited Statements
$428,379
Total Revenue per Form 990
$408,264
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$676,787
Other Expenses$465,452
Total Fundraising Expense$36,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$531,880$12,231-$544,111
Other Expenses$309,344$15,908$33,818$359,070
Fees for Services Accounting$61,129$10,500-$71,629
Other Employee Benefits$65,932$2,513$240$68,685
Payroll Taxes$41,120$1,567$150$42,837
Current Officers, Directors, Trustees, and Key Employees$10,712$8,462$1,980$21,154
Advertising$167$18,438-$18,605
Office Expenses-$10,133-$10,133
Travel-$4,187-$4,187
Depreciation Depletion$1,828--$1,828
Total Functional Expenses$1,022,112$83,939$36,188$1,142,239

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,162,354
Expenses per Audited Statements$1,142,239
Total Expenses per Form 990$1,142,239
Expenses Not Reported on Form 990$20,115
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
2025-04-28
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
12
Volunteers
8

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 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, 2024 and 2023. 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, 2024 AND 2023. 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
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/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01335201
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0601226
IRS990/TotalProgramServiceExpensesAmt01022112
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IRS990/TotalRevenueGrp/ExclusionAmt041327
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408264
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01392139
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0871749
IRS990/TravelGrp/ManagementAndGeneralAmt04187
IRS990/TravelGrp/TotalAmt04187
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0WINTER PARK
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IRS990/USAddress/ZIPCd032789
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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/SignatureDt02025-04-28
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/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/PreparationDt02025-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W ED MOSS JR
ReturnHeader/ReturnTs02025-04-28T14:19:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$871,749
Liabilities
$270,523
Net assets
$601,226
Revenue
$408,264
Expenses
$1,142,239
Net income
-$733,975
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.27$0.60$0.41$1.14$0.73