Civic Intelligence

Variety Early Learning Center

990 • Fiscal year 2016 • EIN 88-0066977

Jul 01, 2015 to Jun 30, 2016 • Filed on May 09, 2017

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

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$43,951

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

5th percentile

-32%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

17th percentile

-19%

Faster revenue growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$450,147

Down $209,793 (-32%) from 2015

Net Assets

Down

$415,593

Down $215,132 (-34%) from 2015

Liabilities

Up

$34,554

Up $5,339 (+18%) from 2015

Revenue

Down

$774,076

Down $182,094 (-19%) from 2015

Expenses

Down

$858,730

Down $161,745 (-16%) from 2015

Net Income

Down

-$84,654

Down $20,349 (-32%) from 2015

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

2016

Assets$450,147
Liabilities$34,554
Net Assets$415,593

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

2016

Revenue$774,076
Expenses$858,730
Net Income-$84,654
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$774,124
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
Pledges and Grants Receivable$290,726$180,758▼ $109,968
Investments in Publicly Traded Securities$221,194$130,023▼ $91,171
Accounts Receivable$70,360$65,863▼ $4,497
Land, Buildings, and Equipment, Net$35,963$37,128▲ $1,165
Prepaid Expenses and Deferred Charges$4,257$14,882▲ $10,625
Cash and Non-Interest-Bearing Accounts$25,948$12,662▼ $13,286
Savings and Temporary Cash Investments$11,492$8,831▼ $2,661
Total Assets$659,940$450,147▼ $209,793
Liabilities
Accounts Payable and Accrued Expenses$29,215$34,554▲ $5,339
Total Liabilities$29,215$34,554▲ $5,339
Net Assets / Fund Balance
Unrestricted Net Assets$385,119$291,784▼ $93,335
Temporarily Rstr Net Assets$245,606$123,809▼ $121,797
Total Net Assets Fund Balance$630,725$415,593▼ $215,132
Total Liabilities and Net Assets / Fund Balance$659,940$450,147▼ $209,793

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$18,202$120,307$138,509
Equipment$7,310$107,942$115,252
Other Land Buildings$11,616$19,370$30,986
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sayonara HarrisProgram ManagerFT$43,951$43,951

Board Members and Trustees

NameTitle
Ron SprattChairman
Carol FosterVice Chairman
Gloria ColemanDirector
Lisa Mayo-derisoDirector
Mark ColemanDirector
Mary SandersDirector
Ron BoniellaDirector
Tammy GarciaDirector
Tracy LewisDirector
Cristina RedingSecretary
Victoria StammTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$188,798
Program Service Revenue
$539,899
Investment Income
$37,154
Other Revenue
$8,225
All Other Contributions
$31,615
Change in Net Assets
$-84,654

Audited Revenue Reconciliation

Revenue per Audited Statements
$774,076
Revenue Not Reported on Form 990
$3,468
Total Revenue per Audited Statements
$777,544
Total Revenue per Form 990
$774,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$563,244
Other Expenses$295,486
Total Fundraising Expense$6,883
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$355,160$65,335$3,882$424,377
Payroll Taxes$41,185$7,576$450$49,211
Occupancy$41,939$6,069$361$48,369
Other Employee Benefits$39,323$7,234$430$46,987
Current Officers, Directors, Trustees, and Key Employees$35,710$6,569$390$42,669
Insurance$24,666$4,538$270$29,474
Fees for Services Other$21,979$4,043$240$26,262
Office Expenses$17,754$3,266$194$21,214
Depreciation Depletion$16,360$3,009$179$19,548
Fees for Services Accounting$10,310$1,897$113$12,320
Other Expenses$7,857$1,445$86$9,388
Advertising$2,943$541$32$3,516
All Other Expenses$1,121$207$12$1,340
Conferences and Meetings$25$4$0$29
Total Functional Expenses$736,015$115,832$6,883$858,730

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$983,643
Expenses per Audited Statements$858,730
Total Expenses per Form 990$858,730
Expenses Not Reported on Form 990$124,913
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,330
Fundraising Direct Expenses$48
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
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

Filer Name
Variety Early Learning Center
EIN
88-0066977
Phone
7026474907
Address
990 D STREET, LAS VEGAS, NV 89106

Signing Officer

Name
Gloria Coleman
Title
Board Chair
Phone
7026474907
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
Nv
Voting Board Members
11
Independent Board Members
11
Employees
46
Volunteers
2

Preparer

Firm
Lynda R Keeton CPA LLC
Address
181 N Arroyo Grande Blvd Suite 140B, Henderson, NV 89074
Preparer
Lynda R Keeton-cardno
Phone
7029140253
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Board President and internal bookkeeper review the Form 990. After their review the tax return is provided to the entire Board for their review and approval to file.

Pt VI, Line 12C

The conflict of interest policy is reviewed periodically. A new disclosure form is signed by the Board members and key employees annually.

Pt VI, Line 15A

The Board of Directors determines ALL salaries, not just those of key employees.

Pt VI, Line 15B

See comment above for line 15a.

Form 990, Part IX, Line 24E

Dues & subscriptions 524. 438. 81. 5.

Form 990, Part IX, Line 24E

Transportation 816. 683. 126. 7.

Financial Statement Notes

Pt XI, Line 2D

ROUNDING

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IRS990/OtherExpensesGrp/ProgramServicesAmt010201
IRS990/OtherExpensesGrp/ProgramServicesAmt122281
IRS990/OtherExpensesGrp/ProgramServicesAmt287201
IRS990/OtherExpensesGrp/ProgramServicesAmt37857
IRS990/OtherExpensesGrp/TotalAmt010201
IRS990/OtherExpensesGrp/TotalAmt126624
IRS990/OtherExpensesGrp/TotalAmt287201
IRS990/OtherExpensesGrp/TotalAmt39388
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Gain on vehicle sale
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06943
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06943
IRS990/OtherRevenueTotalAmt06943
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03882
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt065335
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0355160
IRS990/OtherSalariesAndWagesGrp/TotalAmt0424377
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0450
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07576
IRS990/PayrollTaxesGrp/ProgramServicesAmt041185
IRS990/PayrollTaxesGrp/TotalAmt049211
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0290726
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0180758
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04257
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014882
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0GLORIA COLEMAN BOARD CHAIR
IRS990/PriorPeriodAdjustmentsAmt0-9031
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0539899
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: 100
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0127229
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt062879
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: 21
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt043249
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt043249
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0230279
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt030668
IRS990/PYOtherExpensesAmt0314623
IRS990/PYOtherRevenueAmt0152
IRS990/PYProgramServiceRevenueAmt0695071
IRS990/PYRevenuesLessExpensesAmt0-64305
IRS990/PYSalariesCompEmpBnftPaidAmt0705852
IRS990/PYTotalExpensesAmt01020475
IRS990/PYTotalRevenueAmt0956170
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-84654
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0615605
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011492
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08831
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: OTHER INCOME 2011: 23000. 2012: 30214. 2013: 0. 2014: 0. 2015: 34350.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0728697
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0925350
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0614786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0677633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0639784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03586250
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02805
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02814
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04238
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0103954
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014497
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0128308
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt034350
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt030214
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt023000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt087564
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94320
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.93310
IRS990ScheduleA/PublicSupportTotal170Amt03586250
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0728697
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0925350
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0614786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0677633
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0639784
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03586250
IRS990ScheduleA/TotalSupportAmt03802122
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt03115
IRS990ScheduleD/DonatedServicesUseFcltsAmt0124913
IRS990ScheduleD/EquipmentGrp/BookValueAmt07310
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0107942
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115252
IRS990ScheduleD/ExpensesNotReportedAmt0124913
IRS990ScheduleD/ExpensesSubtotalAmt0858730
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018202
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0120307
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0138509
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0352
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011616
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019370
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030986
IRS990ScheduleD/OtherRevenueAmt01
IRS990ScheduleD/RevenueNotReportedAmt03468
IRS990ScheduleD/RevenueSubtotalAmt0774076
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037128
IRS990ScheduleD/TotalExpensesPerForm990Amt0858730
IRS990ScheduleD/TotalRevenuePerForm990Amt0774076
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0777544
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0983643
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board President and internal bookkeeper review the Form 990. After their review the tax return is provided to the entire Board for their review and approval to file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy is reviewed periodically. A new disclosure form is signed by the Board members and key employees annually.

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