Civic Intelligence

Blue Prints for Learning

990 • Fiscal year 2020 • EIN 91-2160074

Jul 01, 2019 to Jun 30, 2020 • Filed on Aug 05, 2021

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

90th percentile

0.63x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

25th percentile

-14%

Higher net margin than 25% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

91st percentile

$46,154

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

71st percentile

28%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

39th percentile

-26%

Faster revenue growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$189,731

Up $41,563 (+28%) from 2019

Net Assets

Down

$69,298

Down $53,557 (-44%) from 2019

Liabilities

Up

$120,433

Up $95,120 (+376%) from 2019

Revenue

Down

$383,768

Down $132,944 (-26%) from 2019

Expenses

Down

$437,642

Down $100,293 (-19%) from 2019

Net Income

Down

-$53,874

Down $32,651 (-154%) from 2019

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

2020

Assets$189,731
Liabilities$120,433
Net Assets$69,298

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

2020

Revenue$383,768
Expenses$437,642
Net Income-$53,874
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Aug 5, 2021
Return Version
2019v5.2
Gross Receipts
$386,360
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$139,518$189,727▲ $50,209
Rtn Earn Endowment Incm Other Fnds$123,172$69,298▼ $53,874
Land, Buildings, and Equipment, Net$88$4▼ $84
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$139,606$189,731▲ $50,125
Liabilities
Deferred Revenue$6,370$58,921▲ $52,551
Other Liabilities$0$44,166▲ $44,166
Accounts Payable and Accrued Expenses$8,210$14,918▲ $6,708
Grants Payable$1,854$2,428▲ $574
Total Liabilities$16,434$120,433▲ $103,999
Net Assets / Fund Balance
Total Net Assets Fund Balance$123,172$69,298▼ $53,874
Total Liabilities and Net Assets / Fund Balance$139,606$189,731▲ $50,125

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4$56,159$56,163
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patty ShastanyProgram DirectorFT$46,154$46,154
Monica BertucciExecutive DirectorPT$29,712$29,712
Anita MorganProgram DirectorFT$26,256$26,256

Board Members and Trustees

NameTitle
Emily YatesPresident
Amber LenhartBoard Member
Colin StieglederBoard Member
Jake KrummelBoard Member
Satish ShresthaBoard Member
Shannon LawsonBoard Member
Matthew YanceySecretary
Tammy CookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,981
Program Service Revenue
$354,293
Investment Income
$86
Other Revenue
$-1,592
All Other Contributions
$30,981
Change in Net Assets
$-53,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$374,975
Other Expenses$62,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,292--$213,292
Current Officers, Directors, Trustees, and Key Employees$36,205$65,916-$102,121
Payroll Taxes$25,731$6,798-$32,529
Other Employee Benefits$21,389$5,644-$27,033
Occupancy$8,043--$8,043
Fees for Services Accounting-$6,316-$6,316
Office Expenses-$6,172-$6,172
Insurance$3,797--$3,797
Other Expenses$1,596$5,021-$1,596
Conferences and Meetings-$401-$401
Depreciation Depletion-$84-$84
Interest$31--$31
Total Functional Expenses$341,290$96,352$0$437,642
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,592
Fundraising Gross Income$1,000
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
PPP Loan$44,166
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
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 A, line 2

Emily Yates and Satish Shrestha are siblings-in-law.

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
Monica Bertucci
Title
Executive Director
Phone
5097770822
Signed
2021-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monica Bertucci
Formed
2001
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
0
Employees
23
Volunteers
2

Preparer

Firm
Fruci & Associates PS
Address
PO Box 2163, Spokane, WA 99210-2163
Preparer
Zoe Ann Foltz CPA
Phone
5096249223
Raw XML AppendixShowing 400 of 474 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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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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Partnerships:Washington State Department of Early Learning - Early Achievers Quality Rating and Improvement System awards grants based on an objective rating scale.
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09
IRS990/PYOtherExpensesAmt07614
IRS990/PYOtherRevenueAmt05
IRS990/PYProgramServiceRevenueAmt033464
IRS990/PYRevenuesLessExpensesAmt0317
IRS990/PYSalariesCompEmpBnftPaidAmt033481
IRS990/PYTotalExpensesAmt041095
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt041412
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-53874
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0331435
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0123172
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt069298
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt022783
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt036427
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt042392
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt047259
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt021815
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0170676
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt088098
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0101778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0108047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0115292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt090705
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0503920
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt095
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0144
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0157
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0103
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0611
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0387757
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0396201
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0427455
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0372851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0355470
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01939734
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt095
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0157
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0611
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92990
IRS990ScheduleA/PublicSupportPY509Pct00.92510
IRS990ScheduleA/PublicSupportTotal509Amt02272978
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt022783
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt036427
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt042392
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt047259
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt021815
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0170676
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0475855
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0497979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0535502
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0488143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0446175
IRS990ScheduleA/Total509Grp/TotalAmt02443654
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0475950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0498123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0535659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0488255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0446278
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02444265
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/BookValueAmt04
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056159
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056163
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04
IRS990ScheduleD/TotalLiabilityAmt044166
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
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Emily Yates and Satish Shrestha are siblings-in-law.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive director reviews the Form 990. The filed form 990 is available to all members upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00

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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
2020Detailed filing. Detailed filing data is available for this year.$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
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