Civic Intelligence

The Early Education Program Inc

990 • Fiscal year 2020 • EIN 93-1059602

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 25, 2021

99 West 10th Avenue No 340Eugene, OR 97401-3000

(541) 485-0368

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

46th percentile

3.4%

Higher net margin than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

47th percentile

$52,039

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

59th percentile

10.0%

Faster asset growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

50th percentile

1.0%

Faster revenue growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$534,355

Up $48,416 (+10.0%) from 2019

Net Assets

Up

$529,985

Up $80,201 (+18%) from 2019

Liabilities

Down

$4,370

Down $31,785 (-88%) from 2019

Revenue

Up

$2,383,624

Up $22,907 (+1.0%) from 2019

Expenses

Down

$2,303,423

Down $6,789 (-0.3%) from 2019

Net Income

Up

$80,201

Up $29,696 (+59%) from 2019

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: $489,098Liabilities 2011: $17,511Net Assets 2011: $471,5872011Assets 2012: $501,925Liabilities 2012: $42,322Net Assets 2012: $459,6032012Assets 2013: $471,879Liabilities 2013: $39,915Net Assets 2013: $431,9642013Assets 2014: $484,430Liabilities 2014: $34,073Net Assets 2014: $450,3572014Assets 2015: $503,493Liabilities 2015: $38,202Net Assets 2015: $465,2912015Assets 2016: $473,417Liabilities 2016: $24,605Net Assets 2016: $448,8122016Assets 2017: $510,450Liabilities 2017: $46,713Net Assets 2017: $463,7372017Assets 2018: $429,633Liabilities 2018: $30,354Net Assets 2018: $399,2792018Assets 2019: $485,939Liabilities 2019: $36,155Net Assets 2019: $449,7842019Assets 2020: $534,355Liabilities 2020: $4,370Net Assets 2020: $529,9852020Assets 2021: $1,246,712Liabilities 2021: $19,898Net Assets 2021: $1,226,8142021Assets 2022: $1,176,226Liabilities 2022: $15,984Net Assets 2022: $1,160,2422022Assets 2023: $1,641,516Liabilities 2023: $10,548Net Assets 2023: $1,630,9682023Assets 2024: $1,625,614Liabilities 2024: $3,190Net Assets 2024: $1,622,4242024

Highlighted filing

2020

Assets$534,355
Liabilities$4,370
Net Assets$529,985

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,627,600Expenses 2011: $1,506,188Net Income 2011: $121,4122011Revenue 2012: $1,585,070Expenses 2012: $1,597,054Net Income 2012: -$11,9842012Revenue 2013: $1,594,834Expenses 2013: $1,622,473Net Income 2013: -$27,6392013Revenue 2014: $1,566,876Expenses 2014: $1,548,483Net Income 2014: $18,3932014Revenue 2015: $1,682,555Expenses 2015: $1,633,328Net Income 2015: $49,2272015Revenue 2016: $1,777,062Expenses 2016: $1,799,431Net Income 2016: -$22,3692016Revenue 2017: $2,253,041Expenses 2017: $2,238,116Net Income 2017: $14,9252017Revenue 2018: $2,233,575Expenses 2018: $2,298,033Net Income 2018: -$64,4582018Revenue 2019: $2,360,717Expenses 2019: $2,310,212Net Income 2019: $50,5052019Revenue 2020: $2,383,624Expenses 2020: $2,303,423Net Income 2020: $80,2012020Revenue 2021: $3,143,433Expenses 2021: $2,644,380Net Income 2021: $499,0532021Revenue 2022: $3,150,960Expenses 2022: $3,217,532Net Income 2022: -$66,5722022Revenue 2023: $3,689,916Expenses 2023: $3,688,811Net Income 2023: $1,1052023Revenue 2024: $3,936,786Expenses 2024: $3,945,330Net Income 2024: -$8,5442024

Highlighted filing

2020

Revenue$2,383,624
Expenses$2,303,423
Net Income$80,201
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 25, 2021
Return Version
2019v5.2
Gross Receipts
$2,383,974
Mission and Program Overview

Mission

The early education program works together with families to prepare children of all abilities for kindergarten and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$219,827$292,354▲ $72,527
Accounts Receivable$32,870$87,904▲ $55,034
Savings and Temporary Cash Investments$185,483$83,324▼ $102,159
Land, Buildings, and Equipment, Net$33,473$47,531▲ $14,058
Prepaid Expenses and Deferred Charges$8,389$15,643▲ $7,254
Other Notes and Loans Receivable, Net$5,897$7,599▲ $1,702
Total Assets$485,939$534,355▲ $48,416
Liabilities
Other Liabilities$36,155$4,370▼ $31,785
Total Liabilities$36,155$4,370▼ $31,785
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$449,784$529,985▲ $80,201
Total Net Assets Fund Balance$449,784$529,985▲ $80,201
Total Liabilities and Net Assets / Fund Balance$485,939$534,355▲ $48,416

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,531$154,823$202,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Georgia LaytonExecutive DirectorPT$42,718$9,321$52,039

Board Members and Trustees

NameTitle
Kathleen KloosPresident
Cathy PaineDirector
Cliff WrightDirector
Rachel CushmanDirector
Michelle WrightSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,777,968
Program Service Revenue
$593,142
Investment Income
$436
Other Revenue
$12,078
Change in Net Assets
$80,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,031,722
Other Expenses$271,701
Total Fundraising Expense$1,422
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,389,113$75,345$612$1,465,070
Other Employee Benefits$296,284$21,973$218$318,475
Payroll Taxes$188,874$11,276$111$200,261
Occupancy$88,600$8,549-$97,149
Current Officers, Directors, Trustees, and Key Employees$13,058$28,643$421$42,122
All Other Expenses$18,065$1,742-$19,807
Depreciation Depletion$13,041$1,258-$14,299
Insurance$12,194$1,177-$13,371
Other Expenses$9,446$911-$10,357
Office Expenses$5,888$516$52$6,456
Pension Plan Contributions$5,098$688$8$5,794
Travel$5,255$507-$5,762
Fees for Services Accounting-$3,880-$3,880
Information Technology$2,865$276-$3,141
Advertising$219--$219
Total Functional Expenses$2,136,701$165,300$1,422$2,303,423
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,428
Fundraising Direct Expenses$350
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
Credit Cards Payable$3,167
Payroll Taxes Payable$1,203
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 11B

A copy of the tax return is provided to the board for approval prior to submission.

Form 990, Part VI, Section C, Line 19

Governing documents, confilict of interest policy and the financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Early Education Program Inc
EIN
93-1059602
Phone
5414850368
Address
99 WEST 10TH AVENUE NO 340, EUGENE, OR 97401-3000

Signing Officer

Name
Georgia Layton
Title
Executive Director
Phone
5414850368
Signed
2021-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Georgia Layton
Formed
1991
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
121
Volunteers
5

Preparer

Firm
Houck Evarts & Company LLC
Address
450 COUNTRY CLUB ROAD SUITE 130, EUGENE, OR 97401
Preparer
Barbara M Evarts CPA
Phone
5414857254
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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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01645
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08536
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0593142
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt08719558
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01790046
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01763610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01721065
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01738199
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01706638
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08719558
IRS990ScheduleA/TotalSupportAmt08728094
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt047531
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154823
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0202354
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03167
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11203
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047531
IRS990ScheduleD/TotalLiabilityAmt04370
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD FOR APPROVAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFILICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0485939
IRS990/TotalAssetsEOYAmt0534355
IRS990/TotalAssetsGrp/BOYAmt0485939
IRS990/TotalAssetsGrp/EOYAmt0534355
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01777968
IRS990/TotalEmployeeCnt0121
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01422
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0165300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02136701
IRS990/TotalFunctionalExpensesGrp/TotalAmt02303423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036155
IRS990/TotalLiabilitiesEOYAmt04370
IRS990/TotalLiabilitiesGrp/BOYAmt036155
IRS990/TotalLiabilitiesGrp/EOYAmt04370
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0449784
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0529985
IRS990/TotalOtherCompensationAmt09321
IRS990/TotalProgramServiceExpensesAmt02136701
IRS990/TotalProgramServiceRevenueAmt0593142
IRS990/TotalReportableCompFromOrgAmt042718
IRS990/TotalRevenueGrp/ExclusionAmt012514
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0593142
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02383624
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0485939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0534355
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0507
IRS990/TravelGrp/ProgramServicesAmt05255
IRS990/TravelGrp/TotalAmt05762
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt099 WEST 10TH AVENUE NO 340
IRS990/USAddress/CityNm0EUGENE
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd0974013000
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.EARLYEDUCATIONPROGRAM.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGIA LAYTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05414850368
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE EARLY EDUCATION PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0EARL
ReturnHeader/Filer/EIN0931059602
ReturnHeader/Filer/PhoneNum05414850368
ReturnHeader/Filer/USAddress/AddressLine1Txt099 WEST 10TH AVENUE NO 340
ReturnHeader/Filer/USAddress/CityNm0EUGENE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0974013000
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200361525
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOUCK EVARTS & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0450 COUNTRY CLUB ROAD SUITE 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EUGENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097401
ReturnHeader/PreparerPersonGrp/PhoneNum05414857254
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA M EVARTS CPA
ReturnHeader/ReturnTs02021-03-04T16:25:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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.$1.63$0.00$1.62$3.94$3.95$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.01$1.63$3.69$3.69$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.02$1.16$3.15$3.22$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.02$1.23$3.14$2.64$0.50
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$2.38$2.30$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.04$0.45$2.36$2.31$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.03$0.40$2.23$2.30$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.05$0.46$2.25$2.24$0.01
2016Summary only. Only limited summary data is available for this year.$0.47$0.02$0.45$1.78$1.80$0.02
2015Summary only. Only limited summary data is available for this year.$0.50$0.04$0.47$1.68$1.63$0.05
2014Summary only. Only limited summary data is available for this year.$0.48$0.03$0.45$1.57$1.55$0.02
2013Summary only. Only limited summary data is available for this year.$0.47$0.04$0.43$1.59$1.62$0.03
2012Summary only. Only limited summary data is available for this year.$0.50$0.04$0.46$1.59$1.60$0.01
2011Summary only. Only limited summary data is available for this year.$0.49$0.02$0.47$1.63$1.51$0.12