Civic Intelligence

Blue Prints for Learning

990 • Fiscal year 2018 • EIN 91-2160074

Jun 01, 2017 to May 31, 2018 • Filed on Sep 25, 2018

35 W Main Ave No 280ESpokane, WA 99201

(509) 777-0822

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.42x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.19x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

57th percentile

6.2%

Higher net margin than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

91st percentile

65%

Faster asset growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

8.8%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$249,553

Up $97,866 (+65%) from 2017

Net Assets

Up

$144,078

Up $34,100 (+31%) from 2017

Liabilities

Up

$105,475

Up $63,766 (+153%) from 2017

Revenue

Up

$553,746

Up $44,868 (+8.8%) from 2017

Expenses

Up

$519,646

Up $13,756 (+2.7%) from 2017

Net Income

Up

$34,100

Up $31,112 (+1041%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $138,189Liabilities 2011: $2,306Net Assets 2011: $135,8832011Assets 2012: $165,921Liabilities 2012: $1,419Net Assets 2012: $164,5022012Assets 2013: $152,575Liabilities 2013: $2,114Net Assets 2013: $150,4612013Assets 2014: $172,471Liabilities 2014: $21,913Net Assets 2014: $150,5582014Assets 2015: $155,652Liabilities 2015: $25,877Net Assets 2015: $129,7752015Assets 2016: $120,180Liabilities 2016: $13,190Net Assets 2016: $106,9902016Assets 2017: $151,687Liabilities 2017: $41,709Net Assets 2017: $109,9782017Assets 2018: $249,553Liabilities 2018: $105,475Net Assets 2018: $144,0782018Assets 2019: $148,168Liabilities 2019: $25,313Net Assets 2019: $122,8552019Assets 2020: $189,731Liabilities 2020: $120,433Net Assets 2020: $69,2982020Assets 2021: $315,375Liabilities 2021: $290,312Net Assets 2021: $25,0632021Assets 2022: $337,789Liabilities 2022: $311,382Net Assets 2022: $26,4072022Assets 2023: $216,624Liabilities 2023: $196,239Net Assets 2023: $20,3852023Assets 2024: $216,328Liabilities 2024: $160,483Net Assets 2024: $55,8452024

Highlighted filing

2018

Assets$249,553
Liabilities$105,475
Net Assets$144,078

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $531,183Expenses 2011: $458,204Net Income 2011: $72,9792011Revenue 2012: $482,193Expenses 2012: $453,574Net Income 2012: $28,6192012Revenue 2013: $435,499Expenses 2013: $449,540Net Income 2013: -$14,0412013Revenue 2014: $528,265Expenses 2014: $528,168Net Income 2014: $972014Revenue 2015: $426,045Expenses 2015: $446,828Net Income 2015: -$20,7832015Revenue 2016: $430,815Expenses 2016: $453,600Net Income 2016: -$22,7852016Revenue 2017: $508,878Expenses 2017: $505,890Net Income 2017: $2,9882017Revenue 2018: $553,746Expenses 2018: $519,646Net Income 2018: $34,1002018Revenue 2019: $516,712Expenses 2019: $537,935Net Income 2019: -$21,2232019Revenue 2020: $383,768Expenses 2020: $437,642Net Income 2020: -$53,8742020Revenue 2021: $497,140Expenses 2021: $541,375Net Income 2021: -$44,2352021Revenue 2022: $529,250Expenses 2022: $527,906Net Income 2022: $1,3442022Revenue 2023: $570,985Expenses 2023: $577,007Net Income 2023: -$6,0222023Revenue 2024: $701,317Expenses 2024: $666,812Net Income 2024: $34,5052024

Highlighted filing

2018

Revenue$553,746
Expenses$519,646
Net Income$34,100
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Sep 25, 2018
Return Version
2017v2.3
Gross Receipts
$558,639
Mission and Program Overview

Mission

To provide high quality community based child care training for licensed child care providers and child development associate training. To provide high quality full day child care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$147,707$249,140▲ $101,433
Rtn Earn Endowment Incm Other Fnds$109,978$144,078▲ $34,100
Land, Buildings, and Equipment, Net$1,095$413▼ $682
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$151,687$249,553▲ $97,866
Other Assets Total$2,885$0▼ $2,885
Liabilities
Deferred Revenue$28,535$67,857▲ $39,322
Accounts Payable and Accrued Expenses$13,174$26,514▲ $13,340
Grants Payable-$11,104-
Total Liabilities$41,709$105,475▲ $63,766
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,978$144,078▲ $34,100
Total Liabilities and Net Assets / Fund Balance$151,687$249,553▲ $97,866

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3$33,525$33,528
Equipment$410$22,227$22,637
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anita MorganExecutive DirectorFT$52,994$4,552$57,546
Monica BertucciDeputy Director-$19,984-$19,984

Board Members and Trustees

NameTitle
Susan SilverPresident
Emily YatesPresident Elect
Anna BrownBoard Member
Colin StieglederBoard Member
Eva SilverstoneBoard Member
Heather VillaBoard Member
John PietroBoard Member
Kim HarmsonBoard Member
Kira AttwoodBoard Member
Shannon LawsonBoard Member
Matthew YanceySecretary
Tammy CookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$108,047
Program Service Revenue
$427,455
Investment Income
$157
Other Revenue
$18,087
All Other Contributions
$82,180
Change in Net Assets
$34,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$403,118
Other Expenses$116,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$274,820--$274,820
Current Officers, Directors, Trustees, and Key Employees$19,873$53,105-$72,978
Occupancy$51,405--$51,405
Payroll Taxes$29,187$5,382-$34,569
Other Employee Benefits$16,199$4,552-$20,751
Fees for Services Accounting-$12,106-$12,106
Other Expenses$5,691$7,600-$5,691
Office Expenses-$4,236-$4,236
Insurance$2,324$1,290-$3,614
Depreciation Depletion-$682-$682
Conferences and Meetings-$353-$353
Advertising$225--$225
Total Functional Expenses$430,340$89,306$0$519,646
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,980
Fundraising Direct Expenses$4,893
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Great Spokane Art Party$23,602$22,980-$22,980
Total Events$23,602$22,980$2,015$20,965
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
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
No
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

The executive director reviews the Form 990. The filed form 990 is available to all members upon request.

Form 990, Part VI, Section C, line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Blue Prints for Learning
EIN
91-2160074
Phone
5097770822
Address
35 W Main Ave No 280E, Spokane, WA 99201

Signing Officer

Name
Anita Morgan
Title
Executive Director
Phone
5097770822
Signed
2018-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anita Morgan
Formed
2001
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
0
Employees
20
Volunteers
60

Preparer

Firm
Fruci & Associates PS
Address
PO Box 2163, Spokane, WA 99210-2163
Preparer
Zoe Ann Foltz CPA
Phone
5096249223
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IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/Desc1Community Consulting B
IRS990/ProgramServiceRevenueGrp/Desc2Misc. Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0334377
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt191800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21278
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0334377
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt191800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21278
IRS990/ProgSrvcAccomActy2Grp/Desc0Child Care Training Institute provides high quality community based training for child care professionals in the Spokane area.State Training and Registry System (STARS) - Washington State mandates basic and continuing child care training hours for licensed child care providers. The organization employs Washington State approved trainers. From June 1, 2017 - May 31, 2018 the program offered 13 classes that trained 164 students.Child Development Associate (CDA)+ Mentoring - A year long program that trained 18 mostly low income child care professionals leading to a nationally recognized credential in early education, regular on-site mentoring and director support group for participating child care programs to offer support for attaining CDA standards. This program also provided training to 10 directors and offered an informational meeting to 15 students.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt071503
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt091800
IRS990/ProgSrvcAccomActy3Grp/Desc0Community Partnerships:Educational Service District of Northeast Washington: Contracts with us to provide onsite infant/toddler coaching to area child care programs. We also coordinate these services with Child Care Aware of Eastern Washington's Early Achievers: Quality Rating and Improvement System. United Way of Spokane County and Women Helping Women Fund continue to be key partners who provided us the funding needed to offer our classes at an affordable rate.Washington State Department of Early Learning - Early Achievers Quality Rating and Improvement System awards grants based on an objective rating scale. This is a voluntary participation program and we have participated since 2012.Child Care Aware of Washington's Washington Scholarships for Child Care Professionals has provided partial and full scholarships to 18 students enrolled in our CDA program.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0115292
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0112
IRS990/PYOtherExpensesAmt0123726
IRS990/PYOtherRevenueAmt020623
IRS990/PYProgramServiceRevenueAmt0372851
IRS990/PYRevenuesLessExpensesAmt02988
IRS990/PYSalariesCompEmpBnftPaidAmt0382164
IRS990/PYTotalExpensesAmt0505890
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0508878
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt034100
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0335655
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0109978
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0144078
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt042392
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt047259
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt021815
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt030000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt030000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0171466
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0108047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0115292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt090705
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt098829
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0137634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0550507
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0157
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0103
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0110
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0170
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0652
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0427455
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0372851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0355470
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0316080
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0388122
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01859978
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0157
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0170
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0652
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92860
IRS990ScheduleA/PublicSupportPY509Pct00.93300
IRS990ScheduleA/PublicSupportTotal509Amt02239019
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt042392
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt047259
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt021815
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt030000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt030000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0171466
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0535502
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0488143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0446175
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0414909
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0525756
IRS990ScheduleA/Total509Grp/TotalAmt02410485
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0535659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0488255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0446278
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0415019
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0525926
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02411137
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0410
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022227
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022637
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033525
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033528
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0413
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0All applications for registration have non-discriminatory information included.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1No statistical information based on race, religion, veteran status or ability is kept.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0622
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0622
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02015
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Great Spokane Art Party

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$1.60$0.56$7.01$6.67$0.35
2023Summary only. Only limited summary data is available for this year.$2.17$1.96$0.20$5.71$5.77$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$3.11$0.26$5.29$5.28$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$2.90$0.25$4.97$5.41$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$1.20$0.69$3.84$4.38$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.25$1.23$5.17$5.38$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.50$1.05$1.44$5.54$5.20$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.42$1.10$5.09$5.06$0.03
2016Summary only. Only limited summary data is available for this year.$1.20$0.13$1.07$4.31$4.54$0.23
2015Summary only. Only limited summary data is available for this year.$1.56$0.26$1.30$4.26$4.47$0.21
2014Summary only. Only limited summary data is available for this year.$1.72$0.22$1.51$5.28$5.28$0.00
2013Summary only. Only limited summary data is available for this year.$1.53$0.02$1.50$4.35$4.50$0.14
2012Summary only. Only limited summary data is available for this year.$1.66$0.01$1.65$4.82$4.54$0.29
2011Summary only. Only limited summary data is available for this year.$1.38$0.02$1.36$5.31$4.58$0.73