Civic Intelligence

Blue Prints for Learning

990 • Fiscal year 2019 • EIN 91-2160074

Jun 01, 2018 to May 31, 2019 • Filed on Dec 04, 2019

35 W Main Ave 280E 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

71st percentile

0.17x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.05x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$50,388

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

4th percentile

-41%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-6.7%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$148,168

Down $101,385 (-41%) from 2018

Net Assets

Down

$122,855

Down $21,223 (-15%) from 2018

Liabilities

Down

$25,313

Down $80,162 (-76%) from 2018

Revenue

Down

$516,712

Down $37,034 (-6.7%) from 2018

Expenses

Up

$537,935

Up $18,289 (+3.5%) from 2018

Net Income

Down

-$21,223

Down $55,323 (-162%) from 2018

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

2019

Assets$148,168
Liabilities$25,313
Net Assets$122,855

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

2019

Revenue$516,712
Expenses$537,935
Net Income-$21,223
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Dec 4, 2019
Return Version
2018v3.1
Gross Receipts
$520,902
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$249,140$148,059▼ $101,081
Rtn Earn Endowment Incm Other Fnds$144,078$122,855▼ $21,223
Land, Buildings, and Equipment, Net$413$109▼ $304
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$249,553$148,168▼ $101,385
Liabilities
Accounts Payable and Accrued Expenses$26,514$12,527▼ $13,987
Deferred Revenue$67,857$10,005▼ $57,852
Grants Payable$11,104$2,781▼ $8,323
Total Liabilities$105,475$25,313▼ $80,162
Net Assets / Fund Balance
Total Net Assets Fund Balance$144,078$122,855▼ $21,223
Total Liabilities and Net Assets / Fund Balance$249,553$148,168▼ $101,385

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$109$56,054$56,163
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Anita MorganExecutive DirectorFT$50,388$50,388
Monica BertucciDeputy DirectorPT$24,127$24,127

Board Members and Trustees

NameTitle
Emily YatesPresident
Anna BrownBoard Member
Colin StieglederBoard Member
Eva SilverstoneBoard Member
John PietroBoard Member
Kim HarmsonBoard Member
Shannon LawsonBoard Member
Susan SilverBoard Member
Matthew YanceySecretary
Tammy CookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$101,778
Program Service Revenue
$396,201
Investment Income
$144
Other Revenue
$18,589
All Other Contributions
$94,693
Change in Net Assets
$-21,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$431,040
Other Expenses$106,895
Total Fundraising Expense$451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$294,962--$294,962
Current Officers, Directors, Trustees, and Key Employees$29,337$45,179-$74,516
Occupancy$51,510--$51,510
Payroll Taxes$31,239$4,352-$35,591
Other Employee Benefits$23,200$2,771-$25,971
Fees for Services Accounting-$6,323-$6,323
Insurance$2,416$1,290-$3,706
Office Expenses-$3,472-$3,472
Other Expenses$812$3,245-$812
All Other Expenses--$451$451
Depreciation Depletion-$303-$303
Conferences and Meetings-$231-$231
Total Functional Expenses$470,318$67,166$451$537,935
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,779
Fundraising Direct Expenses$4,190
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Great Spokane Art Party$23,643$22,779$1,300$21,479
Total Events$23,643$22,779$3,327$19,452
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
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 280E No 280E, Spokane, WA 99201

Signing Officer

Name
Anita Morgan
Title
Executive Director
Phone
5097770822
Signed
2019-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anita Morgan
Formed
2001
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
0
Employees
18
Volunteers
80

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/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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt084657
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt047544
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 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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt09406
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt019810
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0108047
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0157
IRS990/PYOtherExpensesAmt0116528
IRS990/PYOtherRevenueAmt018087
IRS990/PYProgramServiceRevenueAmt0427455
IRS990/PYRevenuesLessExpensesAmt034100
IRS990/PYSalariesCompEmpBnftPaidAmt0403118
IRS990/PYTotalExpensesAmt0519646
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0553746
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-21223
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0328847
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0144078
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0122855
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt036427
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt042392
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt047259
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt021815
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt030000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0177893
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0101778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0108047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0115292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt090705
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt098829
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0514651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0144
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0157
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0103
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0110
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0396201
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0427455
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0372851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0355470
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0316080
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01868057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0157
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0626
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92510
IRS990ScheduleA/PublicSupportPY509Pct00.92860
IRS990ScheduleA/PublicSupportTotal509Amt02204815
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt036427
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt042392
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt047259
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt021815
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt030000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0177893
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0497979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0535502
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0488143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0446175
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0414909
IRS990ScheduleA/Total509Grp/TotalAmt02382708
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0498123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0535659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0488255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0446278
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0415019
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02383334
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0109
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056054
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056163
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109
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/CharitableContributionsTotAmt0864
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0864
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03327
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Great Spokane Art Party
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01117
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01117
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt023643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022779
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022779

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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
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.25$1.23$5.17$5.38$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$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