Civic Intelligence

Toddler Learning Center

990 • Fiscal year 2019 • EIN 91-1303628

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

PO Box 633Oak Harbor, WA 98277-0633

(360) 679-1039

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

62nd percentile

8.3%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

22%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$740,040

Up $109,195 (+17%) from 2018

Net Assets

Up

$733,518

Up $117,152 (+19%) from 2018

Liabilities

Down

$6,522

Down $7,957 (-55%) from 2018

Revenue

Up

$1,359,259

Up $248,956 (+22%) from 2018

Expenses

Up

$1,246,677

Up $279,321 (+29%) from 2018

Net Income

Down

$112,582

Down $30,365 (-21%) from 2018

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 2011: $350,319Liabilities 2011: $25,123Net Assets 2011: $325,1962011Assets 2012: $416,532Liabilities 2012: $23,616Net Assets 2012: $392,9162012Assets 2013: $459,940Liabilities 2013: $14,862Net Assets 2013: $445,0782013Assets 2014: $484,176Liabilities 2014: $12,723Net Assets 2014: $471,4532014Assets 2015: $512,039Liabilities 2015: $3,439Net Assets 2015: $508,6002015Assets 2016: $472,637Liabilities 2016: $20,591Net Assets 2016: $452,0462016Assets 2017: $490,914Liabilities 2017: $17,485Net Assets 2017: $473,4292017Assets 2018: $630,845Liabilities 2018: $14,479Net Assets 2018: $616,3662018Assets 2019: $740,040Liabilities 2019: $6,522Net Assets 2019: $733,5182019Assets 2020: $1,126,834Liabilities 2020: $251,894Net Assets 2020: $874,9402020Assets 2021: $1,295,955Liabilities 2021: $66,996Net Assets 2021: $1,228,9592021Assets 2022: $927,200Liabilities 2022: $70,496Net Assets 2022: $856,7042022Assets 2023: $787,443Liabilities 2023: $69,205Net Assets 2023: $718,2382023Assets 2024: $865,128Liabilities 2024: $105,305Net Assets 2024: $759,8232024

Highlighted filing

2019

Assets$740,040
Liabilities$6,522
Net Assets$733,518

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $526,658Expenses 2011: $565,152Net Income 2011: -$38,4942011Expenses 2012: $467,4202012Revenue 2013: $614,411Expenses 2013: $562,249Net Income 2013: $52,1622013Revenue 2014: $666,507Expenses 2014: $640,208Net Income 2014: $26,2992014Revenue 2015: $794,595Expenses 2015: $757,479Net Income 2015: $37,1162015Revenue 2016: $786,747Expenses 2016: $843,194Net Income 2016: -$56,4472016Revenue 2017: $901,625Expenses 2017: $880,241Net Income 2017: $21,3842017Revenue 2018: $1,110,303Expenses 2018: $967,356Net Income 2018: $142,9472018Revenue 2019: $1,359,259Expenses 2019: $1,246,677Net Income 2019: $112,5822019Revenue 2020: $1,658,276Expenses 2020: $1,516,854Net Income 2020: $141,4222020Revenue 2021: $2,215,608Expenses 2021: $1,861,590Net Income 2021: $354,0182021Revenue 2022: $2,006,402Expenses 2022: $2,378,657Net Income 2022: -$372,2552022Revenue 2023: $2,511,983Expenses 2023: $2,608,915Net Income 2023: -$96,9322023Revenue 2024: $2,897,128Expenses 2024: $2,882,343Net Income 2024: $14,7852024

Highlighted filing

2019

Revenue$1,359,259
Expenses$1,246,677
Net Income$112,582
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$1,359,259
Mission and Program Overview

Mission

Toddler Learning Center provides therapy, education, parent support and resources coordination for children 0-36 months with developmental delays in Island and San Juan Counties in Washington State.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$398,030$464,947▲ $66,917
Accounts Receivable$113,504$155,632▲ $42,128
Land, Buildings, and Equipment, Net$68,114$62,897▼ $5,217
Savings and Temporary Cash Investments$49,317$49,468▲ $151
Prepaid Expenses and Deferred Charges$6,527$7,096▲ $569
Total Assets$635,492$740,040▲ $104,548
Liabilities
Accounts Payable and Accrued Expenses$14,479$6,522▼ $7,957
Total Liabilities$14,479$6,522▼ $7,957
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$593,310$705,648▲ $112,338
Net Assets With Donor Restrictions$27,703$27,870▲ $167
Total Net Assets Fund Balance$621,013$733,518▲ $112,505
Total Liabilities and Net Assets / Fund Balance$635,492$740,040▲ $104,548

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$49,302$14,435$63,737
Leasehold Improvements$9,981$53,069$63,050
Equipment$3,614$41,245$44,859
Other Land Buildings-$1,820$1,820
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janet HeverlingPresident
Jeanan RichterVice President
Chris EdenburnBoard Member
Kathy JollyBoard Member
Michele GasperBoard Member
Mira ThomasBoard Member
Pat Burtner-freemanBoard Member
Suzanne TurnerBoard Member
Claudia OlsonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$142,311
Program Service Revenue
$1,216,243
Investment Income
$705
Other Revenue
$0
All Other Contributions
$137,836
Change in Net Assets
$112,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,033,320
Other Expenses$209,204
Total Fundraising Expense$10,860
Professional Fundraising Fees$4,153
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$821,777$21,288$4,633$847,698
Other Employee Benefits$91,230$1,927$420$93,577
Payroll Taxes$68,552$1,776$387$70,715
Occupancy$50,660$2,545$483$53,688
Fees for Services Other$37,592$7,038-$44,630
Information Technology$26,863$1,310$78$28,251
Travel$25,661--$25,661
Pension Plan Contributions$20,562$629$139$21,330
Fees for Services Accounting-$11,626-$11,626
Insurance$5,308$4,085-$9,393
Office Expenses-$5,914$333$6,247
Depreciation Depletion$4,923$247$47$5,217
Other Expenses$4,452$224$42$4,718
Fees for Services Professional Fundraising--$4,153$4,153
Advertising$768$549-$1,317
All Other Expenses$77--$77
Total Functional Expenses$1,176,192$59,625$10,860$1,246,677
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$4,153
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 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
Yes
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, Part VI, Section B, Line 12C

The Executive Director and the Board of Directors review all contracts before signing. Board members will remove/abstain from voting and/or remove themselves from discussion of issues that might involve a conflict of interest.

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

The Board of Directors, along with the Executive Director, performs a 360 degree review and the Boards decision includes information from other Birth-to-3 Early Intervention Providers in Washington State for similar positions.

Filing and Contact Details

Filer

Filer Name
Toddler Learning Center
EIN
91-1303628
Phone
3606791039
Address
PO BOX 633, OAK HARBOR, WA 98277-0633

Signing Officer

Name
Janet Heverling
Title
President
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Heverling
Formed
1985
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
12

Preparer

Firm
PACIFIC GRACE Tax and Accounting
Address
31925 SR 20, Oak Harbor, WA 98277
Preparer
Kathryn Jolly EA
Phone
3606756838
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Direct services are provided by the following funding sources Federal, State, County, Public and Private Insurance, United Way, Island Thrift, Community Clubs, Grants, and Individual Donors.

Form 990, Part IV, Section B, Line 11A

The Executive Director and Board President review the Form 990 before filing and make presentation to the Board of Directors after filing.

Form 990, Part IV, Line 28C

A current Board Member is a principal partner in the firm that prepares the Organizations Form 990 tax return. However, the preparation fee is immaterial compared to the applicable filing thresholds, conditions, and exceptions.

Form 990, Part III, Line 2

Services were expanded to include San Juan County, Washington.

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0821777
IRS990/OtherSalariesAndWagesGrp/TotalAmt0847698
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0387
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01776
IRS990/PayrollTaxesGrp/ProgramServicesAmt068552
IRS990/PayrollTaxesGrp/TotalAmt070715
IRS990/PensionPlanContributionsGrp/FundraisingAmt0139
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0629
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020562
IRS990/PensionPlanContributionsGrp/TotalAmt021330
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06527
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07096
IRS990/PrincipalOfficerNm0JANET HEVERLING
IRS990/PriorPeriodAdjustmentsAmt0-77
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EARLY SUPPORT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01216243
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01216243
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0123393
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0481
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0144958
IRS990/PYProgramServiceRevenueAmt0986429
IRS990/PYRevenuesLessExpensesAmt0142947
IRS990/PYSalariesCompEmpBnftPaidAmt0822398
IRS990/PYTotalExpensesAmt0967356
IRS990/PYTotalRevenueAmt01110303
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0112582
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01216243
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt049317
IRS990/SavingsAndTempCashInvstGrp/EOYAmt049468
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SchoolInd0X
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/BuildingsGrp/BookValueAmt049302
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014435
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt063737
IRS990ScheduleD/EquipmentGrp/BookValueAmt03614
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041245
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044859
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09981
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt053069
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063050
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01820
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt062897
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Direct services are provided by the following funding sources Federal, State, County, Public and Private Insurance, United Way, Island Thrift, Community Clubs, Grants, and Individual Donors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Director and Board President review the Form 990 before filing and make presentation to the Board of Directors after filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director and the Board of Directors review all contracts before signing. Board members will remove/abstain from voting and/or remove themselves from discussion of issues that might involve a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors, along with the Executive Director, performs a 360 degree review and the Boards decision includes information from other Birth-to-3 Early Intervention Providers in Washington State for similar positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A current Board Member is a principal partner in the firm that prepares the Organizations Form 990 tax return. However, the preparation fee is immaterial compared to the applicable filing thresholds, conditions, and exceptions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Services were expanded to include San Juan County, Washington.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IV, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IV, Line 28c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0true
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0635492
IRS990/TotalAssetsEOYAmt0740040
IRS990/TotalAssetsGrp/BOYAmt0635492
IRS990/TotalAssetsGrp/EOYAmt0740040
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0142311
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010860
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059625
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01176192
IRS990/TotalFunctionalExpensesGrp/TotalAmt01246677
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014479
IRS990/TotalLiabilitiesEOYAmt06522
IRS990/TotalLiabilitiesGrp/BOYAmt014479
IRS990/TotalLiabilitiesGrp/EOYAmt06522
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0621013
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0733518
IRS990/TotalProgramServiceExpensesAmt01176192
IRS990/TotalProgramServiceRevenueAmt01216243
IRS990/TotalRevenueGrp/ExclusionAmt0705
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01216243
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01359259
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0635492
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0740040
IRS990/TravelGrp/ProgramServicesAmt025661
IRS990/TravelGrp/TotalAmt025661
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0950 SE REGATTA DR STE 101
IRS990/USAddress/CityNm0OAK HARBOR
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098277
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www,tlcwhidbey.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Janet Heverling
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TODDLER LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0TODD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.11$0.76$2.90$2.88$0.01
2023Summary only. Only limited summary data is available for this year.$0.79$0.07$0.72$2.51$2.61$0.10
2022Summary only. Only limited summary data is available for this year.$0.93$0.07$0.86$2.01$2.38$0.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.07$1.23$2.22$1.86$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.25$0.87$1.66$1.52$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.01$0.73$1.36$1.25$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.01$0.62$1.11$0.97$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.02$0.47$0.90$0.88$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.02$0.45$0.79$0.84$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.79$0.76$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.67$0.64$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.45$0.61$0.56$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.02$0.39$0.47
2011Summary only. Only limited summary data is available for this year.$0.35$0.03$0.33$0.53$0.57$0.04