Civic Intelligence

The Early Education Program Inc

990 • Fiscal year 2022 • EIN 93-1059602

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

99 West 10th Avenue 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

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

30th percentile

-2.1%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

50th percentile

$59,771

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

28th percentile

-5.7%

Faster asset growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

40th percentile

0.2%

Faster revenue growth than 40% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,176,226

Down $70,486 (-5.7%) from 2021

Net Assets

Down

$1,160,242

Down $66,572 (-5.4%) from 2021

Liabilities

Down

$15,984

Down $3,914 (-20%) from 2021

Revenue

Up

$3,150,960

Up $7,527 (+0.2%) from 2021

Expenses

Up

$3,217,532

Up $573,152 (+22%) from 2021

Net Income

Down

-$66,572

Down $565,625 (-113%) from 2021

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

2022

Assets$1,176,226
Liabilities$15,984
Net Assets$1,160,242

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

2022

Revenue$3,150,960
Expenses$3,217,532
Net Income-$66,572
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$3,151,153
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$566,403$712,918▲ $146,515
Land, Buildings, and Equipment, Net$102,571$95,878▼ $6,693
Accounts Receivable$175,030$15,201▼ $159,829
Savings and Temporary Cash Investments$40,084$6,050▼ $34,034
Other Notes and Loans Receivable, Net$6,764$3,979▼ $2,785
Prepaid Expenses and Deferred Charges$16,892$3,232▼ $13,660
Total Assets$1,246,712$1,176,226▼ $70,486
Other Assets Total$338,968$338,968→ $0
Liabilities
Other Liabilities$19,898$15,984▼ $3,914
Total Liabilities$19,898$15,984▼ $3,914
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,226,814$1,160,242▼ $66,572
Total Net Assets Fund Balance$1,226,814$1,160,242▼ $66,572
Total Liabilities and Net Assets / Fund Balance$1,246,712$1,176,226▼ $70,486

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$95,878$194,781$290,659
Other Assets Org$338,968--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Georgia LaytonExecutive DirectorPT$49,017$10,754$59,771

Board Members and Trustees

NameTitle
Cliff WrightPresident
Kathleen KloosPresident (prior)
Kathleen KloosVice President
Cliff WrightVice President (prior)
Cathy PaineDirector
Rachel CushmanDirector
Michelle WrightSecretary
Scott HanscomTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,466,491
Program Service Revenue
$679,487
Investment Income
$25
Other Revenue
$4,957
All Other Contributions
$168,654
Change in Net Assets
$-66,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,794,626
Other Expenses$422,906
Total Fundraising Expense$1,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,943,420$150,580$673$2,094,673
Other Employee Benefits$312,697$29,887$194$342,778
Payroll Taxes$246,226$20,395$131$266,752
Occupancy$81,637$7,877-$89,514
Travel$68,637$6,623-$75,260
Current Officers, Directors, Trustees, and Key Employees$16,763$36,771$541$54,075
Insurance$37,110$3,581-$40,691
Office Expenses$36,669$3,217$322$40,208
Pension Plan Contributions$29,480$6,820$48$36,348
Depreciation Depletion$25,744$2,484-$28,228
Fees for Services Legal-$15,636-$15,636
All Other Expenses$10,954$1,058-$12,012
Information Technology$8,875$856-$9,731
Other Expenses$7,496$723-$8,219
Fees for Services Accounting-$4,246-$4,246
Advertising$457--$457
Total Functional Expenses$2,916,183$299,440$1,909$3,217,532
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,150
Fundraising Direct Expenses$193
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
Payroll Taxes Payable$8,272
Credit Cards Payable$7,712
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 A, Line 2

Vice president cliff wright and secretary michelle wright are spouses.

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, conflict 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 340, EUGENE, OR 97401-3000

Signing Officer

Name
Georgia Layton
Title
Executive Director
Phone
5414850368
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Georgia Layton
Formed
1991
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
112
Volunteers
6

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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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016892
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03232
IRS990/PrincipalOfficerNm0GEORGIA LAYTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0679487
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0679487
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02219914
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0117
IRS990/PYOtherExpensesAmt0387433
IRS990/PYOtherRevenueAmt06246
IRS990/PYProgramServiceRevenueAmt0917156
IRS990/PYRevenuesLessExpensesAmt0499053
IRS990/PYSalariesCompEmpBnftPaidAmt02256947
IRS990/PYTotalExpensesAmt02644380
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03143433
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-66572
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0679487
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040084
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02471447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02226160
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01790046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01763610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01721065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09972328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0436
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0810
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03796
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05184
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt09972328
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02471447
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02226160
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01790046
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01763610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01721065
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09972328
IRS990ScheduleA/TotalSupportAmt09977512
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt095878
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0194781
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0290659
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0338968
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ERTC REFUNDS RECEIVABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07712
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18272
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt095878
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0338968
IRS990ScheduleD/TotalLiabilityAmt015984
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VICE PRESIDENT CLIFF WRIGHT AND SECRETARY MICHELLE WRIGHT ARE SPOUSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD FOR APPROVAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC 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/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01246712
IRS990/TotalAssetsEOYAmt01176226
IRS990/TotalAssetsGrp/BOYAmt01246712
IRS990/TotalAssetsGrp/EOYAmt01176226
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02466491
IRS990/TotalEmployeeCnt0112
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01909
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0299440
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02916183
IRS990/TotalFunctionalExpensesGrp/TotalAmt03217532
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019898
IRS990/TotalLiabilitiesEOYAmt015984
IRS990/TotalLiabilitiesGrp/BOYAmt019898
IRS990/TotalLiabilitiesGrp/EOYAmt015984
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01226814
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01160242
IRS990/TotalOtherCompensationAmt010754
IRS990/TotalProgramServiceExpensesAmt02916183
IRS990/TotalProgramServiceRevenueAmt0679487
IRS990/TotalReportableCompFromOrgAmt049017
IRS990/TotalRevenueGrp/ExclusionAmt04982
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0679487
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03150960
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01246712
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01176226
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt06623
IRS990/TravelGrp/ProgramServicesAmt068637
IRS990/TravelGrp/TotalAmt075260
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt099 WEST 10TH AVENUE 340
IRS990/USAddress/CityNm0EUGENE
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd0974013000
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.EARLYEDUCATIONPROGRAM.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGIA LAYTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05414850368
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15

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.$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
2022Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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