Civic Intelligence

Variety Early Learning Center

990 • Fiscal year 2014 • EIN 88-0066977

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 07, 2015

990 D StreetLas Vegas, NV 89106

(702) 647-4907

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.06x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.03x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

9th percentile

-33%

Higher net margin than 9% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

75th percentile

$65,678

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

4th percentile

-38%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$476,761

Down $296,375 (-38%) from 2013

Net Assets

Down

$448,118

Down $296,896 (-40%) from 2013

Liabilities

Up

$28,643

Up $521 (+1.9%) from 2013

Revenue

$907,357

No earlier filing loaded for comparison.

Expenses

Up

$1,204,263

Up $11,240 (+0.9%) from 2013

Net Income

-$296,906

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.

$1.0M$500K$0Assets 2010: $777,012Liabilities 2010: $65,057Net Assets 2010: $711,9552010Assets 2011: $858,607Liabilities 2011: $59,479Net Assets 2011: $799,1282011Assets 2012: $807,022Liabilities 2012: $45,670Net Assets 2012: $761,3522012Assets 2013: $773,136Liabilities 2013: $28,122Net Assets 2013: $745,0142013Assets 2014: $476,761Liabilities 2014: $28,643Net Assets 2014: $448,1182014Assets 2015: $659,940Liabilities 2015: $29,215Net Assets 2015: $630,7252015Assets 2016: $450,147Liabilities 2016: $34,554Net Assets 2016: $415,5932016Assets 2017: $377,401Liabilities 2017: $67,585Net Assets 2017: $309,8162017Assets 2018: $262,274Liabilities 2018: $50,334Net Assets 2018: $211,9402018Assets 2019: $118,136Liabilities 2019: $13,956Net Assets 2019: $104,1802019

Highlighted filing

2014

Assets$476,761
Liabilities$28,643
Net Assets$448,118

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $813,1522010Expenses 2011: $926,0462011Expenses 2012: $1,085,5212012Expenses 2013: $1,193,0232013Revenue 2014: $907,357Expenses 2014: $1,204,263Net Income 2014: -$296,9062014Revenue 2015: $956,170Expenses 2015: $1,020,475Net Income 2015: -$64,3052015Revenue 2016: $774,076Expenses 2016: $858,730Net Income 2016: -$84,6542016Revenue 2017: $997,170Expenses 2017: $979,159Net Income 2017: $18,0112017Revenue 2018: $868,453Expenses 2018: $981,003Net Income 2018: -$112,5502018Revenue 2019: $227,719Expenses 2019: $335,479Net Income 2019: -$107,7602019

Highlighted filing

2014

Revenue$907,357
Expenses$1,204,263
Net Income-$296,906
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 7, 2015
Return Version
2013v4.0
Gross Receipts
$911,535
Mission and Program Overview

Mission

The programs offered by the

The programs offered by the center allows parents to remain self-sufficient and productive citizens by providing quality care for children and families in greatset need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$298,535$258,608▼ $39,927
Pledges and Grants Receivable$79,908$88,219▲ $8,311
Land, Buildings, and Equipment, Net$134,484$57,264▼ $77,220
Cash and Non-Interest-Bearing Accounts$95,966$20,417▼ $75,549
Savings and Temporary Cash Investments$132,935$12,231▼ $120,704
Prepaid Expenses and Deferred Charges$15,669$12,084▼ $3,585
Accounts Receivable$15,639$5,607▼ $10,032
Total Assets$773,136$476,761▼ $296,375
Other Assets Total-$22,331-
Liabilities
Accounts Payable and Accrued Expenses$28,122$28,643▲ $521
Total Liabilities$28,122$28,643▲ $521
Net Assets / Fund Balance
Unrestricted Net Assets$741,917$399,188▼ $342,729
Temporarily Rstr Net Assets$3,097$48,930▲ $45,833
Total Net Assets Fund Balance$745,014$448,118▼ $296,896
Total Liabilities and Net Assets / Fund Balance$773,136$476,761▼ $296,375

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$23,699$94,706$118,405
Equipment$14,594$100,907$115,501
Other Land Buildings$18,971$36,240$55,211
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Toyya GlassExecutive DirectorFT$65,678$65,678

Board Members and Trustees

NameTitle
William ThomasChairman
Ron BoniellaVice Chairman
Carol FosterDirector
Cristina RedingDirector
Denna AtkinsonDirector
Kate GilmanDirector
Katie RamseyDirector
Mark HinueberDirector
Mary SandersDirector
Michele HowserDirector
Ron S SprattDirector
Tammy GarcieDirector
Gloria ColemanSecretary
Jeremy BriggsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$317,163
Program Service Revenue
$614,786
Investment Income
$-26,436
Other Revenue
$1,844
All Other Contributions
$141,933
Change in Net Assets
$-296,906

Audited Revenue Reconciliation

Revenue per Audited Statements
$907,357
Revenue Not Reported on Form 990
$124,912
Total Revenue per Audited Statements
$1,032,269
Total Revenue per Form 990
$907,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$820,691
Other Expenses$383,572
Total Fundraising Expense$7,704
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$453,070$139,354$3,471$595,895
Other Employee Benefits$72,776$22,024$958$95,758
Current Officers, Directors, Trustees, and Key Employees$49,915$15,106$657$65,678
All Other Expenses$44,320$19,016$567$63,903
Payroll Taxes$44,997$17,785$578$63,360
Occupancy$30,886$21,001$365$52,252
Insurance$18,170$13,923$210$32,303
Fees for Services Other$21,814$8,622$280$30,716
Depreciation Depletion$17,849$7,055$229$25,133
Office Expenses$13,518$4,834$174$18,526
Conferences and Meetings$8,226$2,490$108$10,824
Advertising$8,961$0$0$8,961
Other Expenses$3,188$1,260$41$4,489
Total Functional Expenses$922,066$274,493$7,704$1,204,263

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,329,175
Expenses per Audited Statements$1,204,263
Total Expenses per Form 990$1,204,263
Expenses Not Reported on Form 990$124,912
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,022
Fundraising Direct Expenses$4,178
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 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
Filing and Contact Details

Filer

EIN
88-0066977
Phone
7026474907

Signing Officer

Name
Toyya Glass
Title
Executive Director
Phone
7026474907
Signed
2015-01-07
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
Nv
Voting Board Members
15
Independent Board Members
14
Employees
46
Volunteers
7

Preparer

Preparer
Lynda R Keeton-cardno
Phone
7029140253
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The executive director, the Treasurer and internal bookkeeper

Pt VI, Line 11B

review the Form 990 before approval. Other Board members

Pt VI, Line 11B

may reveiw the Form 990 if they request it.

Pt VI, Line 12C

The Conflict of Interest Policy is reviewed periodically.

Pt VI, Line 12C

A new disclosure form is signed by the Board members

Pt VI, Line 12C

and key employees annually.

Pt VI, Line 15A

The Board of Directors determines ALL salaries, not just

Pt VI, Line 15A

those of key employees.

Pt VI, Line 15B

See comment above for line 15a.

Form 990, Part IX, Line 24F

Loss on disposal of assets 55776. 42388. 12827. 561. Other 8127. 1932. 6189. 6.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022024
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt072776
IRS990/OtherEmployeeBenefitsGrp/TotalAmt095758
IRS990/OtherExpensesGrp/Desc0CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/Desc1BANK AND CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2FOOD PROGRAM EXP
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt166
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt341
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12023
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31260
IRS990/OtherExpensesGrp/ProgramServicesAmt024949
IRS990/OtherExpensesGrp/ProgramServicesAmt15118
IRS990/OtherExpensesGrp/ProgramServicesAmt2104309
IRS990/OtherExpensesGrp/ProgramServicesAmt33188
IRS990/OtherExpensesGrp/TotalAmt024949
IRS990/OtherExpensesGrp/TotalAmt17207
IRS990/OtherExpensesGrp/TotalAmt2104309
IRS990/OtherExpensesGrp/TotalAmt34489
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03471
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0139354
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0453070
IRS990/OtherSalariesAndWagesGrp/TotalAmt0595895
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0578
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017785
IRS990/PayrollTaxesGrp/ProgramServicesAmt044997
IRS990/PayrollTaxesGrp/TotalAmt063360
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt079908
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt088219
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015669
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012084
IRS990/PrincipalOfcrBusinessAddress/BusinessNameLine10TOYYA GLASS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0614399
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1387
IRS990/ProgSrvcAccomActy2Grp/Desc0NUTRITION: OUR FOOD PROGRAM ENSURES THAT ALL CHILDREN IN OUR CARE CAN HAVE AT LEAST TWO NUTRITIOUS MEALS AND A HEALTHY SNACK EACH DAY. OUR OWN KITCHEN PREPARES NUTRITIOUS AND WELL-BALANCED BREAKFASTS AND LUNCHES WHICH ARE SERVED FAMILY STYLE IN THE CLASSROOM AND MEET THE CHILD CARE FOOD PROGRAM NUTRITION GUIDELINES. TOTAL CHILDREN SERVED FOOD: 277
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0131339
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt093903
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY PROGRAM: THE FAMILY PROGRAM CONSISTS OF PARENT EDUCATION AND SOCIAL SERVICE REFERRALS FOR LOW-INCOME FAMILIES STRUGGLING TOWARD SELF-SUFFICIENCY. WORKSHOPS ON TOPICS SUCH AS NUTRITION, HEALTH AND WELLNESS, AND PARENTING SKILLS ARE PROVIDED. TOTAL CHILDREN, WITH 100% PARENT PARTICIPATION, SERVED: 16
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt072420
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt072420
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0308530
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0103954
IRS990/PYOtherExpensesAmt0449529
IRS990/PYOtherRevenueAmt031549
IRS990/PYProgramServiceRevenueAmt0677633
IRS990/PYRevenuesLessExpensesAmt0-71357
IRS990/PYSalariesCompEmpBnftPaidAmt0743494
IRS990/PYTotalExpensesAmt01193023
IRS990/PYTotalRevenueAmt01121666
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-296906
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0700739
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132935
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012231
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Description: OTHER INCOME
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt12009: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt22010: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt32011: 23000.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt42012: 30214.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt52013: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc2Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc3Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc4Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc5Pt II Line 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0677633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0639784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0581452
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0258360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02772015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04238
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0103954
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014497
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt067812
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08311
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0198812
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt030214
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt023000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt053214
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91670
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.91520
IRS990ScheduleA/PublicSupportTotal170Amt02772015
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0614786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0677633
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0639784
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0581452
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0258360
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02772015
IRS990ScheduleA/TotalSupportAmt03024041
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0124912
IRS990ScheduleD/DonatedServicesUseFcltsAmt0124912
IRS990ScheduleD/EquipmentGrp/BookValueAmt014594
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0100907
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115501
IRS990ScheduleD/ExpensesNotReportedAmt0124912
IRS990ScheduleD/ExpensesSubtotalAmt01204263
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023699
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt094706
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0118405

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