Civic Intelligence

Discovery Montessori Early Learning Center Inc.

990 • Fiscal year 2014 • EIN 94-2409650

Jan 01, 2014 to Dec 31, 2014 • Filed on May 06, 2015

5613 G StreetSacramento, CA 95818

(916) 739-1462

Siviq Scores

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

Liabilities / Assets

86th percentile

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

42nd percentile

0.1%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$47,665

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

81st percentile

40%

Faster asset growth than 81% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

36th percentile

-6.8%

Faster revenue growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$171,335

Up $48,545 (+40%) from 2013

Net Assets

Down

$109,548

Down $3,578 (-3.2%) from 2013

Liabilities

Up

$61,787

Up $52,123 (+539%) from 2013

Revenue

Down

$223,491

Down $16,329 (-6.8%) from 2013

Expenses

Down

$223,211

Down $3,153 (-1.4%) from 2013

Net Income

Down

$280

Down $13,176 (-98%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2010: $106,885Liabilities 2010: $35,628Net Assets 2010: $71,2572010Assets 2011: $109,751Liabilities 2011: $27,843Net Assets 2011: $81,9082011Assets 2012: $118,998Liabilities 2012: $19,328Net Assets 2012: $99,6702012Assets 2013: $122,790Liabilities 2013: $9,664Net Assets 2013: $113,1262013Assets 2014: $171,335Liabilities 2014: $61,787Net Assets 2014: $109,5482014Assets 2015: $169,093Liabilities 2015: $58,454Net Assets 2015: $110,6392015Assets 2016: $177,124Liabilities 2016: $53,185Net Assets 2016: $123,9392016Assets 2017: $175,112Liabilities 2017: $47,518Net Assets 2017: $127,5942017Assets 2018: $196,528Liabilities 2018: $42,009Net Assets 2018: $154,5192018Assets 2019: $178,885Liabilities 2019: $35,419Net Assets 2019: $143,4662019Assets 2020: $215,241Liabilities 2020: $67,446Net Assets 2020: $147,7952020Assets 2021: $198,597Liabilities 2021: $0Net Assets 2021: $198,5972021Assets 2022: $206,221Liabilities 2022: -$80Net Assets 2022: $206,3012022Assets 2023: $203,366Liabilities 2023: -$80Net Assets 2023: $203,4462023Assets 2024: $237,993Liabilities 2024: $0Net Assets 2024: $237,9932024Assets 2025: $253,912Liabilities 2025: $1,622Net Assets 2025: $252,2902025

Highlighted filing

2014

Assets$171,335
Liabilities$61,787
Net Assets$109,548

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $188,4362010Expenses 2011: $204,8182011Revenue 2012: $241,169Expenses 2012: $220,020Net Income 2012: $21,1492012Revenue 2013: $239,820Expenses 2013: $226,364Net Income 2013: $13,4562013Revenue 2014: $223,491Expenses 2014: $223,211Net Income 2014: $2802014Revenue 2015: $262,318Expenses 2015: $261,227Net Income 2015: $1,0912015Revenue 2016: $267,822Expenses 2016: $254,522Net Income 2016: $13,3002016Revenue 2017: $269,391Expenses 2017: $265,736Net Income 2017: $3,6552017Revenue 2018: $283,133Expenses 2018: $256,208Net Income 2018: $26,9252018Revenue 2019: $326,468Expenses 2019: $305,913Net Income 2019: $20,5552019Revenue 2020: $263,067Expenses 2020: $258,738Net Income 2020: $4,3292020Revenue 2021: $200,162Expenses 2021: $149,360Net Income 2021: $50,8022021Revenue 2022: $326,808Expenses 2022: $320,573Net Income 2022: $6,2352022Revenue 2023: $341,430Expenses 2023: $344,285Net Income 2023: -$2,8552023Revenue 2024: $385,096Expenses 2024: $350,549Net Income 2024: $34,5472024Revenue 2025: $413,675Expenses 2025: $399,378Net Income 2025: $14,2972025

Highlighted filing

2014

Revenue$223,491
Expenses$223,211
Net Income$280
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 6, 2015
Return Version
2014v5.0
Gross Receipts
$229,659
Mission and Program Overview

Mission

Child Day Care and Preschool Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$63,261$115,505▲ $52,244
Rtn Earn Endowment Incm Other Fnds$113,126$109,548▼ $3,578
Savings and Temporary Cash Investments$43,944$42,685▼ $1,259
Cash and Non-Interest-Bearing Accounts$15,585$9,750▼ $5,835
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$122,790$171,335▲ $48,545
Other Assets Total-$3,395-
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,689$61,812▲ $52,123
Other Liabilities$-25$-25→ $0
Total Liabilities$9,664$61,787▲ $52,123
Net Assets / Fund Balance
Total Net Assets Fund Balance$113,126$109,548▼ $3,578
Total Liabilities and Net Assets / Fund Balance$122,790$171,335▲ $48,545

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$115,505$23,005$138,510
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan StultsDirectorFT$47,665$47,665

Board Members and Trustees

NameTitle
Angel M ThayerPresident
Christopher SchofieldBoard Member
Elizabeth MonasaBoard Member
Jenny HoodBoard Member
John WigglesworthBoard Member
Nate GrowBoard Member
Nicole PurcellBoard Member
Rubina GulatiBoard Member
Sarah RodriguezBoard Member
Elizabeth Bucceri PenneySecretary
Erin LovigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$218,641
Investment Income
$15
Other Revenue
$4,835
Change in Net Assets
$280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,006
Other Expenses$63,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,664--$98,664
Current Officers, Directors, Trustees, and Key Employees-$47,665-$47,665
Payroll Taxes$9,495$4,122-$13,617
All Other Expenses$10,069$3,080-$13,149
Occupancy$7,666$852-$8,518
Insurance-$6,084-$6,084
Fees for Services Accounting-$5,173-$5,173
Other Expenses$4,844$510-$4,844
Interest$2,479$276-$2,755
Office Expenses-$2,330-$2,330
Fees for Services Other-$1,758-$1,758
Advertising$155--$155
Travel-$77-$77
Other Employee Benefits$60--$60
Total Functional Expenses$149,958$73,253$0$223,211
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,003
Fundraising Direct Expenses$6,168
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds on Deposit$-25
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

Reviewed at board meeting

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Reviewed at board meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Comparison of salary is made during employee reviews.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Comparison of salary is made during employee reviews.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Discovery Montessori
EIN
94-2409650
Phone
9167391462
Address
5613 G STREET, SACRAMENTO, CA 95818

Signing Officer

Name
Joan Stults
Title
Director
Signed
2015-05-06
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
0
Employees
6
Volunteers
6

Preparer

Firm
Accu-tax
Address
3609 Mission Avenue Suite J, Carmichael, CA 95608
Preparer
Roxanne Hardenburgh
Phone
9169247371
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

= -$3858

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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0852
IRS990/OccupancyGrp/ProgramServicesAmt07666
IRS990/OccupancyGrp/TotalAmt08518
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02330
IRS990/OfficeExpensesGrp/TotalAmt02330
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt03395
IRS990/OtherChangesInNetAssetsAmt0-3858
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt060
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1WORKER'S COMPENSATION INSURANC
IRS990/OtherExpensesGrp/Desc2JANITORIAL
IRS990/OtherExpensesGrp/Desc3PROGRAM & EDUCATIONAL COSTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0743
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1583
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2510
IRS990/OtherExpensesGrp/ProgramServicesAmt06689
IRS990/OtherExpensesGrp/ProgramServicesAmt15247
IRS990/OtherExpensesGrp/ProgramServicesAmt24590
IRS990/OtherExpensesGrp/ProgramServicesAmt34844
IRS990/OtherExpensesGrp/TotalAmt07432
IRS990/OtherExpensesGrp/TotalAmt15830
IRS990/OtherExpensesGrp/TotalAmt25100
IRS990/OtherExpensesGrp/TotalAmt34844
IRS990/OtherLiabilitiesGrp/BOYAmt0-25
IRS990/OtherLiabilitiesGrp/EOYAmt0-25
IRS990/OtherRevenueMiscGrp/Desc0REFUND-TAX
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt098664
IRS990/OtherSalariesAndWagesGrp/TotalAmt098664
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04122
IRS990/PayrollTaxesGrp/ProgramServicesAmt09495
IRS990/PayrollTaxesGrp/TotalAmt013617
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DROP IN
IRS990/ProgramServiceRevenueGrp/Desc1GYMNASTICS
IRS990/ProgramServiceRevenueGrp/Desc2PARENT HOURS BUY OUT
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc4TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0790
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1872
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2192
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4215212
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1872
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2192
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4215212
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt047
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt067824
IRS990/PYOtherRevenueAmt013262
IRS990/PYProgramServiceRevenueAmt0226511
IRS990/PYRevenuesLessExpensesAmt013456
IRS990/PYSalariesCompEmpBnftPaidAmt0158540
IRS990/PYTotalExpensesAmt0226364
IRS990/PYTotalRevenueAmt0239820
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0280
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0113126
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0109548
IRS990/SavingsAndTempCashInvstGrp/BOYAmt043944
IRS990/SavingsAndTempCashInvstGrp/EOYAmt042685
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0115505
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023005
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0138510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-25
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS ON DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115505
IRS990ScheduleD/TotalLiabilityAmt0-25
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARISON OF SALARY IS MADE DURING EMPLOYEE REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPARISON OF SALARY IS MADE DURING EMPLOYEE REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5= -$3858
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0122790

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.54$0.02$2.52$4.14$3.99$0.14
2024Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$3.85$3.51$0.35
2023Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$3.41$3.44$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$3.27$3.21$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$2.00$1.49$0.51
2020Detailed filing. Detailed filing data is available for this year.$2.15$0.67$1.48$2.63$2.59$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.79$0.35$1.43$3.26$3.06$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.42$1.55$2.83$2.56$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.75$0.48$1.28$2.69$2.66$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.53$1.24$2.68$2.55$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.69$0.58$1.11$2.62$2.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.62$1.10$2.23$2.23$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.23$0.10$1.13$2.40$2.26$0.13
2012Summary only. Only limited summary data is available for this year.$1.19$0.19$1.00$2.41$2.20$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.28$0.82$2.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.36$0.71$1.88