Civic Intelligence

Early Learning and Development Center

990 • Fiscal year 2024 • EIN 91-1159320

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 13, 2025

225 N 70th StSeattle, WA 98103

(206) 706-7240

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.03x

Higher debt load relative to assets than 43% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M 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

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

11%

Faster revenue growth than 54% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,840,582

Up $175,762 (+11%) from 2023

Net Assets

Up

$1,784,232

Up $142,721 (+8.7%) from 2023

Liabilities

Up

$56,350

Up $33,041 (+142%) from 2023

Revenue

Up

$3,448,625

Up $331,475 (+11%) from 2023

Expenses

Up

$3,305,904

Up $191,420 (+6.1%) from 2023

Net Income

Up

$142,721

Up $140,055 (+5253%) from 2023

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $224,465Liabilities 2011: $2,795Net Assets 2011: $221,6702011Assets 2012: $378,203Liabilities 2012: $4,056Net Assets 2012: $374,1472012Assets 2013: $554,819Liabilities 2013: $9,462Net Assets 2013: $545,3572013Assets 2014: $671,228Liabilities 2014: $11,089Net Assets 2014: $660,1392014Assets 2015: $570,666Liabilities 2015: $8,135Net Assets 2015: $562,5312015Assets 2016: $567,100Liabilities 2016: $10,055Net Assets 2016: $557,0452016Assets 2017: $653,057Liabilities 2017: $9,795Net Assets 2017: $643,2622017Assets 2018: $791,326Liabilities 2018: $9,653Net Assets 2018: $781,6732018Assets 2019: $865,885Liabilities 2019: $9,223Net Assets 2019: $856,6622019Assets 2020: $1,092,159Liabilities 2020: $316,657Net Assets 2020: $775,5022020Assets 2021: $1,473,841Liabilities 2021: $14,332Net Assets 2021: $1,459,5092021Assets 2022: $1,660,704Liabilities 2022: $21,859Net Assets 2022: $1,638,8452022Assets 2023: $1,664,820Liabilities 2023: $23,309Net Assets 2023: $1,641,5112023Assets 2024: $1,840,582Liabilities 2024: $56,350Net Assets 2024: $1,784,2322024

Highlighted filing

2024

Assets$1,840,582
Liabilities$56,350
Net Assets$1,784,232

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,064,894Expenses 2011: $2,080,926Net Income 2011: -$16,0322011Revenue 2012: $1,734,302Expenses 2012: $1,581,825Net Income 2012: $152,4772012Revenue 2013: $1,746,204Expenses 2013: $1,574,994Net Income 2013: $171,2102013Revenue 2014: $1,916,716Expenses 2014: $1,801,934Net Income 2014: $114,7822014Revenue 2015: $2,018,391Expenses 2015: $2,112,508Net Income 2015: -$94,1172015Revenue 2016: $2,052,899Expenses 2016: $2,058,330Net Income 2016: -$5,4312016Revenue 2017: $2,214,195Expenses 2017: $2,128,000Net Income 2017: $86,1952017Revenue 2018: $2,350,413Expenses 2018: $2,212,003Net Income 2018: $138,4102018Revenue 2019: $2,465,613Expenses 2019: $2,390,396Net Income 2019: $75,2172019Revenue 2020: $2,215,508Expenses 2020: $2,296,668Net Income 2020: -$81,1602020Revenue 2021: $3,142,361Expenses 2021: $2,458,354Net Income 2021: $684,0072021Revenue 2022: $3,029,605Expenses 2022: $2,850,269Net Income 2022: $179,3362022Revenue 2023: $3,117,150Expenses 2023: $3,114,484Net Income 2023: $2,6662023Revenue 2024: $3,448,625Expenses 2024: $3,305,904Net Income 2024: $142,7212024

Highlighted filing

2024

Revenue$3,448,625
Expenses$3,305,904
Net Income$142,721
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$3,448,625
Mission and Program Overview

Mission

To provide daycare at a reasonable cost for working parents, low income families, and others who care for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,641,511$1,784,232▲ $142,721
Cash and Non-Interest-Bearing Accounts$817,067$983,396▲ $166,329
Savings and Temporary Cash Investments$847,253$847,368▲ $115
Land, Buildings, and Equipment, Net$0$9,818▲ $9,818
Accounts Receivable$500--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,664,820$1,840,582▲ $175,762
Liabilities
Other Liabilities$23,309$56,350▲ $33,041
Total Liabilities$23,309$56,350▲ $33,041
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,641,511$1,784,232▲ $142,721
Total Liabilities and Net Assets / Fund Balance$1,664,820$1,840,582▲ $175,762

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,818$26,916$36,734
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ngaire StricklandVice PresidentFT$139,973$139,973
Ian HydePresidentPT$134,727$134,727

Board Members and Trustees

NameTitle
Ian McdowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,909
Program Service Revenue
$3,360,212
Investment Income
$2,504
Other Revenue
$0
All Other Contributions
$49,444
Change in Net Assets
$142,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,703,947
Other Expenses$601,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,981,055$274,700-$2,255,755
Payroll Taxes$210,272$21,056-$231,328
Occupancy$192,941--$192,941
Other Employee Benefits$178,278--$178,278
Pension Plan Contributions$31,809$6,777-$38,586
Office Expenses$12,133$10,023-$22,156
Depreciation Depletion$16,020--$16,020
Other Expenses$11,769--$11,769
Conferences and Meetings$11,389$360-$11,749
Advertising$10,939--$10,939
Insurance$1,700$9,010-$10,710
Fees for Services Other$9,121$1,204-$10,325
All Other Expenses$4,319--$4,319
Fees for Services Accounting$300$2,720-$3,020
Total Functional Expenses$2,980,054$325,850$0$3,305,904
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$56,350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Organization's process to review from 990: no review was or will be conducted.

Form 990, Part VI, Section B, Line 12

At the end of each calender year , each officer, director, and key employee is required to provide a letter outlining possible conflicts of interest. This information is reviewed by the board.

Form 990, Part VI, Section B, Line 15A

A survey of local childcare center salaries is made and a publication by abbott, langor and associates that surveys compensation for non profit organizations is reviewed by the board to set annual compensation for officersand key employees.

Form 990, Part VI, Section C, Line 19

All items listed are available at the center office shown below on line 20 .

Filing and Contact Details

Filer

Filer Name
Early Learning and Development Cent
EIN
91-1159320
Phone
2067067240
Address
225 N 70TH ST, SEATTLE, WA 98103

Signing Officer

Name
Ngaire Strickland
Title
Vice President
Phone
2067067240
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ngaire Strickland
Formed
1981
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
1
Employees
70
Volunteers
0

Preparer

Firm
Schram & Associates LLC
Address
12600 SE 38TH ST, BELLEVUE, WA 98006
Preparer
Ying Chiao Chen
Phone
4254585080
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4E

Business or family relationship of officers, directors etc. Ian hyde and nagaire strickland are family members. Their respective roles are outlined in part vii, setion a, line ia.

Raw XML Appendix349 raw XML fields

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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLISHES ITS NON DISCRIMINATION POLICY TO THE GENERAL COMMUNITY THROUGH ITS PROMOATIONAL MATERIALS AND SPECIFICALLY TO INTERESTED PARTIES THROUGH ITS REGISTRATION MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLNATION EARLY LEARNING AND DEVELOPMENT CENTER RECEIVED ASSISTANCE FROM CHILD CARE RESOURCES IN 2024.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCH E
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FROM 990: NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BUSINESS OR FAMILY RELATIONSHIP OF OFFICERS, DIRECTORS ETC. IAN HYDE AND NAGAIRE STRICKLAND ARE FAMILY MEMBERS. THEIR RESPECTIVE ROLES ARE OUTLINED IN PART VII, SETION A, LINE IA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE END OF EACH CALENDER YEAR , EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE IS REQUIRED TO PROVIDE A LETTER OUTLINING POSSIBLE CONFLICTS OF INTEREST. THIS INFORMATION IS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A SURVEY OF LOCAL CHILDCARE CENTER SALARIES IS MADE AND A PUBLICATION BY ABBOTT, LANGOR AND ASSOCIATES THAT SURVEYS COMPENSATION FOR NON PROFIT ORGANIZATIONS IS REVIEWED BY THE BOARD TO SET ANNUAL COMPENSATION FOR OFFICERSAND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ITEMS LISTED ARE AVAILABLE AT THE CENTER OFFICE SHOWN BELOW ON LINE 20 .
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 4E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01664820
IRS990/TotalAssetsEOYAmt01840582
IRS990/TotalAssetsGrp/BOYAmt01664820
IRS990/TotalAssetsGrp/EOYAmt01840582
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt085909
IRS990/TotalEmployeeCnt070
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0325850
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02980054
IRS990/TotalFunctionalExpensesGrp/TotalAmt03305904
IRS990/TotalGrossUBIAmt02241
IRS990/TotalLiabilitiesBOYAmt023309
IRS990/TotalLiabilitiesEOYAmt056350
IRS990/TotalLiabilitiesGrp/BOYAmt023309
IRS990/TotalLiabilitiesGrp/EOYAmt056350
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01641511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01784232
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02980054
IRS990/TotalProgramServiceRevenueAmt03360212
IRS990/TotalReportableCompFromOrgAmt0274700
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03360475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03448625
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02241
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01664820
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01840582
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0225 N 70TH ST
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098108
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NGAIRE STRICKLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02067067240
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EARLY LEARNING AND DEVELOPMENT CENT
ReturnHeader/Filer/BusinessNameControlTxt0EARL
ReturnHeader/Filer/EIN0911159320
ReturnHeader/Filer/PhoneNum02067067240
ReturnHeader/Filer/USAddress/AddressLine1Txt0225 N 70TH ST
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0991900684
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHRAM & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012600 SE 38TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098006
ReturnHeader/PreparerPersonGrp/PhoneNum04254585080
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YING CHIAO CHEN
ReturnHeader/ReturnTs02025-11-13T08:21:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.06$1.78$3.45$3.31$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.02$1.64$3.12$3.11$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.66$0.02$1.64$3.03$2.85$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.46$3.14$2.46$0.68
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.32$0.78$2.22$2.30$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.01$0.86$2.47$2.39$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$2.35$2.21$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$2.21$2.13$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$2.05$2.06$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.01$0.56$2.02$2.11$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$1.92$1.80$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.55$1.75$1.57$0.17
2012Summary only. Only limited summary data is available for this year.$0.38$0.00$0.37$1.73$1.58$0.15
2011Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$2.06$2.08$0.02