Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
The Early Learning Center Inc
EIN 93-1313397 • 501(c)3 • Salem, OR
Profile
We provide full time child care for children six weeks to six years old at our facility. Students at the nearby high school come and observe our facility as experience for their classes
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.14x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Balance Sheet
Assets
Up$35,879
Up $15,936 (+80%) from 2014
Liabilities
Down$4,867
Down $7,550 (-61%) from 2014
Net Assets
Up$31,012
Up $23,486 (+312%) from 2014
Revenue
Up$198,976
Up $48,474 (+32%) from 2014
Expenses
Up$175,490
Up $9,311 (+5.6%) from 2014
Net Income
Up$23,486
Up $39,163 (+250%) from 2014
Trend Graphs
Filings
Most recent year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $35,879
- Liabilities
- $4,867
- Net assets
- $31,012
- Revenue
- $198,976
- Expenses
- $175,490
- Net income
- $23,486
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Sep 14, 2016
- Return Version
- 2015v2.0
- Gross Receipts
- $198,976
Mission and Program Overview
Mission
We provide full time child care for children six weeks to six years old at our facility. Students at the nearby high school come and observe our facility as experience for their classes
Program Services
| Description | Grants | Expenses |
|---|---|---|
| WE PROVIDE FULL TIME CHILD CARE FOR CHILDREN SIX WEEKS TO SIX YEARS OLD AT OUR FACILITY. STUDENTS AT THE NEARBY HIGH SCHOOL COME AND OBSERVE OUR FACILITY AS EXPERIENCE FOR THEIR CLASSES. | $159,700 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GEORGIANN BERGER | Executive Direc | - | $0 | - | - |
| GARY EVERITT | Secretary | - | $0 | - | - |
| SARA LEROY | Member | - | $0 | - | - |
| TRACY KALAR | Member | - | $0 | - | - |
| JAMIE DAVIS | President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Early Learning Center Inc
- EIN
- 93-1313397
- Phone
- 5033914964
- Address
- 765 14TH ST NE, SALEM, OR 97301
Signing Officer
- Name
- Georgiann Berger
- Title
- Executive Direc
- Signed
- 2016-09-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hoots Baker & Wiley Pc
- Address
- 2001 FRONT STREET NE SUITE 120, SALEM, OR 97301
- Preparer
- Gerald E Hoots
- Phone
- 5035851782
Supplemental Narrative
Additional Explanations
Other Expenses.1001
“Advertising and Promotion $35”
Other Expenses.1002
“Office Expenses $5404”
Other Expenses.1009
“Depreciation $4236”
Other Expenses.1012
“Insurance $2387”
Other Expenses.1
“CLASSROOM SUPPLIES $8659”
Other Expenses.2
“Repairs & maintenance $5800”
Other Expenses.3
“STAFF APPRECIATION $4071”
Other Expenses.4
“LICENSES & FEES $2842”
Other Expenses.5
“EQUIPMENT LEASE $1582”
Other Expenses.6
“TELEPHONE $946”
Other Expenses.7
“DISCOUNTS $565”
Other Assets.1002
“Furniture and Fixtures - Beginning $1225 Furniture and Fixtures - Ending $6189”
Other Assets.1003
“Machinery and Equipment - Beginning $1207 Machinery and Equipment - Ending $9569”
Other Assets.1005
“Accounts Receivable - Beginning $17511 Accounts Receivable - Ending $17236”
Total Liabilities.1006
“Payable to Officers, Directors, Etc. - Beginning $2500 Payable to Officers, Directors, Etc. - Ending $2500”
Total Liabilities.1
“PAYROLL ACCRUALS - Beginning $7505 PAYROLL ACCRUALS - Ending $2367”
Total Liabilities.2
“CASH - Beginning $2412 CASH - Ending $0”
Raw XML Appendix164 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GEORIANN BERGER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5033914964 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 765 14TH ST NE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SALEM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97301 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2885 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 23486 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 730 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 19943 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 35879 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 198976 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 7526 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 31012 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 7526 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 31012 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GEORGIANN BERGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GARY EVERITT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SARA LEROY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TRACY KALAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JAMIE DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Direc |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 19943 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 32994 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 36527 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | WE PROVIDE FULL TIME CHILD CARE FOR CHILDREN SIX WEEKS TO SIX YEARS OLD AT OUR FACILITY. STUDENTS AT THE NEARBY HIGH SCHOOL COME AND OBSERVE OUR FACILITY AS EXPERIENCE FOR THEIR CLASSES |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 198976 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | WE PROVIDE FULL TIME CHILD CARE FOR CHILDREN SIX WEEKS TO SIX YEARS OLD AT OUR FACILITY. STUDENTS AT THE NEARBY HIGH SCHOOL COME AND OBSERVE OUR FACILITY AS EXPERIENCE FOR THEIR CLASSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 159700 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 136733 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 12417 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4867 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 175490 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 159700 |
| IRS990EZ/TotalRevenueAmt | 0 | 198976 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9475 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 9475 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 9475 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9475 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 9475 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 9475 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $35 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $5404 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Depreciation $4236 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $2387 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CLASSROOM SUPPLIES $8659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | REPAIRS & MAINTENANCE $5800 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | STAFF APPRECIATION $4071 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LICENSES & FEES $2842 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | EQUIPMENT LEASE $1582 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | TELEPHONE $946 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | DISCOUNTS $565 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Furniture and Fixtures - Beginning $1225 Furniture and Fixtures - Ending $6189 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $1207 Machinery and Equipment - Ending $9569 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Accounts Receivable - Beginning $17511 Accounts Receivable - Ending $17236 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Payable to Officers, Directors, Etc. - Beginning $2500 Payable to Officers, Directors, Etc. - Ending $2500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | PAYROLL ACCRUALS - Beginning $7505 PAYROLL ACCRUALS - Ending $2367 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | CASH - Beginning $2412 CASH - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1006 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GEORGIANN BERGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Direc |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-09-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE EARLY LEARNING CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EARL |
| ReturnHeader/Filer/EIN | 0 | 931313397 |
| ReturnHeader/Filer/PhoneNum | 0 | 5033914964 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 765 14TH ST NE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SALEM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97301 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOOTS BAKER & WILEY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2001 FRONT STREET NE SUITE 120 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SALEM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5035851782 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GERALD E HOOTS |
| ReturnHeader/ReturnTs | 0 | 2016-09-14T08:45:56-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.