Civic Intelligence

Lewis-Clark Early Childhood Program Inc

EIN 94-3109846 • 501(c)3 • Lewiston, ID

Profile

To provide early childhood education and family support services to limited-income families.

1816 18th AvenueLewiston, ID 83501

www.lcearlychildhood.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.35x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.15x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

41st percentile

1.1%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

2.7%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.3%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,532,912

Up $92,591 (+2.7%) from 2023

Liabilities

Up

$1,226,767

Up $2,632 (+0.2%) from 2023

Net Assets

Up

$2,306,145

Up $89,959 (+4.1%) from 2023

Revenue

Up

$7,924,391

Up $537,139 (+7.3%) from 2023

Expenses

Up

$7,834,432

Up $349,445 (+4.7%) from 2023

Net Income

Up

$89,959

Up $187,694 (+192%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $3,396,861Liabilities 2010: $1,574,144Net Assets 2010: $1,822,7172010Assets 2011: $3,695,365Liabilities 2011: $1,842,413Net Assets 2011: $1,852,9522011Assets 2012: $3,669,408Liabilities 2012: $1,899,827Net Assets 2012: $1,769,5812012Assets 2013: $3,337,699Liabilities 2013: $1,698,265Net Assets 2013: $1,639,4342013Assets 2014: $3,610,936Liabilities 2014: $1,695,755Net Assets 2014: $1,915,1812014Assets 2015: $3,394,629Liabilities 2015: $1,612,659Net Assets 2015: $1,781,9702015Assets 2016: $3,377,567Liabilities 2016: $1,613,549Net Assets 2016: $1,764,0182016Assets 2017: $4,220,884Liabilities 2017: $1,499,571Net Assets 2017: $2,721,3132017Assets 2018: $4,048,572Liabilities 2018: $1,455,859Net Assets 2018: $2,592,7132018Assets 2019: $3,921,063Liabilities 2019: $1,353,389Net Assets 2019: $2,567,6742019Assets 2020: $3,826,387Liabilities 2020: $1,314,945Net Assets 2020: $2,511,4422020Assets 2021: $3,718,520Liabilities 2021: $1,341,806Net Assets 2021: $2,376,7142021Assets 2022: $3,547,045Liabilities 2022: $1,233,124Net Assets 2022: $2,313,9212022Assets 2023: $3,440,321Liabilities 2023: $1,224,135Net Assets 2023: $2,216,1862023Assets 2024: $3,532,912Liabilities 2024: $1,226,767Net Assets 2024: $2,306,1452024

Highlighted filing

2024

Assets$3,532,912
Liabilities$1,226,767
Net Assets$2,306,145

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $4,456,0932010Revenue 2011: $4,701,203Expenses 2011: $4,670,968Net Income 2011: $30,2352011Expenses 2012: $4,757,2922012Revenue 2013: $4,406,066Expenses 2013: $4,536,213Net Income 2013: -$130,1472013Revenue 2014: $5,001,039Expenses 2014: $4,725,292Net Income 2014: $275,7472014Revenue 2015: $4,868,255Expenses 2015: $5,001,466Net Income 2015: -$133,2112015Revenue 2016: $4,834,906Expenses 2016: $4,852,858Net Income 2016: -$17,9522016Revenue 2017: $6,407,705Expenses 2017: $5,450,410Net Income 2017: $957,2952017Revenue 2018: $6,015,859Expenses 2018: $6,144,459Net Income 2018: -$128,6002018Revenue 2019: $6,305,124Expenses 2019: $6,330,163Net Income 2019: -$25,0392019Revenue 2020: $6,687,533Expenses 2020: $6,743,765Net Income 2020: -$56,2322020Revenue 2021: $6,861,737Expenses 2021: $6,996,465Net Income 2021: -$134,7282021Revenue 2022: $7,418,023Expenses 2022: $7,480,816Net Income 2022: -$62,7932022Revenue 2023: $7,387,252Expenses 2023: $7,484,987Net Income 2023: -$97,7352023Revenue 2024: $7,924,391Expenses 2024: $7,834,432Net Income 2024: $89,9592024

Highlighted filing

2024

Revenue$7,924,391
Expenses$7,834,432
Net Income$89,959

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$1.23$2.31$7.92$7.83$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.44$1.22$2.22$7.39$7.48$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.55$1.23$2.31$7.42$7.48$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.72$1.34$2.38$6.86$7.00$0.13
2020Detailed filing. Detailed filing data is available for this year.$3.83$1.31$2.51$6.69$6.74$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.92$1.35$2.57$6.31$6.33$0.03
2018Detailed filing. Detailed filing data is available for this year.$4.05$1.46$2.59$6.02$6.14$0.13
2017Detailed filing. Detailed filing data is available for this year.$4.22$1.50$2.72$6.41$5.45$0.96
2016Detailed filing. Detailed filing data is available for this year.$3.38$1.61$1.76$4.83$4.85$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.39$1.61$1.78$4.87$5.00$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.61$1.70$1.92$5.00$4.73$0.28
2013Detailed filing. Detailed filing data is available for this year.$3.34$1.70$1.64$4.41$4.54$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$1.90$1.77$4.76
2011Summary only. Only limited summary data is available for this year.$3.70$1.84$1.85$4.70$4.67$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$1.57$1.82$4.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.0
Gross Receipts
$7,924,391
Mission and Program Overview

Mission

To provide early childhood education and family support services to limited-income families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,617,582$2,573,980▼ $43,602
Pledges and Grants Receivable$427,892$484,490▲ $56,598
Cash and Non-Interest-Bearing Accounts$310,267$397,156▲ $86,889
Prepaid Expenses and Deferred Charges$84,580$77,286▼ $7,294
Total Assets$3,440,321$3,532,912▲ $92,591
Liabilities
Mortgage Notes Payable Secured by Investment Property$797,280$776,801▼ $20,479
Accounts Payable and Accrued Expenses$404,670$387,765▼ $16,905
Other Liabilities$22,185$62,201▲ $40,016
Total Liabilities$1,224,135$1,226,767▲ $2,632
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,216,186$2,306,145▲ $89,959
Total Net Assets Fund Balance$2,216,186$2,306,145▲ $89,959
Total Liabilities and Net Assets / Fund Balance$3,440,321$3,532,912▲ $92,591

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,335,116$2,935,246$5,270,362
Land$29,156-$29,156
Compensation and Service Providers

Board Members and Trustees

NameTitle
Helen ClippingerPresident
Heidi ThorntonExecutive Di
Kayla SprengerMember
Lori LosethMember
Michael CollinsMember
Heidi HardinSecretary
Mike HalversonTreasurer
Darcy PetersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$7,794,037
Program Service Revenue
$130,354
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$89,959

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,924,391
Revenue Not Reported on Form 990
$745,425
Total Revenue per Audited Statements
$8,669,816
Total Revenue per Form 990
$7,924,391
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,630,053
Other Expenses$2,204,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,225,421$115,862-$4,341,283
Other Employee Benefits$1,276,554$12,216-$1,288,770
Depreciation Depletion-$206,095-$206,095
Other Expenses$107,063$198,358-$107,063
Total Functional Expenses$7,301,901$532,531$0$7,834,432

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,579,857
Expenses per Audited Statements$7,834,432
Total Expenses per Form 990$7,834,432
Expenses Not Reported on Form 990$745,425
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Lease Payable$62,201
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

The form 990 is reviewed and approved by designated financial personnel prior to the filing.

Form 990, Page 6, Part VI, Line 12C

On an annual basis, key employees and board members disclose in writing to the executive director any potential conflicts of interest. The executive director reviews such potential conflicts of interest and resolves as needed.

Form 990, Page 6, Part VI, Line 15A

Hiring and compensation of management, officers, and key employees is accomplished and documented through committee and board action, using appropriate data.

Form 990, Page 6, Part VI, Line 15B

Hiring and compensation of management, officers, and key employees is accomplished and documented through committee and board action, using appropriate data.

Form 990, Page 6, Part VI, Line 19

All public information documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Lewis-clark Early Childhood
EIN
94-3109846
Phone
2087436573
Address
1816 18TH AVENUE, LEWISTON, ID 83501

Signing Officer

Name
Heidi Thornton
Title
Executive Director
Phone
2087436573
Signed
2025-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Thornton
Formed
1974
Voting Board Members
7
Independent Board Members
7
Employees
213
Volunteers
827

Preparer

Firm
Zwygart John & Associates Cpas Pllc
Address
16130 N MERCHANT WAY STE 120, NAMPA, ID 83687
Preparer
Jordan Zwygart
Phone
2084594649
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Providing head start, early head start, and supporting programs that offer educational opportunities and nutritional food to economically disadvantaged preschool children and their families.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code. However, the years ending december 31, 2024, 2023, and 2022 remain open to examination by the irs and state tax authorities.

Raw XML Appendix359 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE YEARS ENDING DECEMBER 31, 2024, 2023, AND 2022 REMAIN OPEN TO EXAMINATION BY THE IRS AND STATE TAX AUTHORITIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDING HEAD START, EARLY HEAD START, AND SUPPORTING PROGRAMS THAT OFFER EDUCATIONAL OPPORTUNITIES AND NUTRITIONAL FOOD TO ECONOMICALLY DISADVANTAGED PRESCHOOL CHILDREN AND THEIR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED AND APPROVED BY DESIGNATED FINANCIAL PERSONNEL PRIOR TO THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ON AN ANNUAL BASIS, KEY EMPLOYEES AND BOARD MEMBERS DISCLOSE IN WRITING TO THE EXECUTIVE DIRECTOR ANY POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE DIRECTOR REVIEWS SUCH POTENTIAL CONFLICTS OF INTEREST AND RESOLVES AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HIRING AND COMPENSATION OF MANAGEMENT, OFFICERS, AND KEY EMPLOYEES IS ACCOMPLISHED AND DOCUMENTED THROUGH COMMITTEE AND BOARD ACTION, USING APPROPRIATE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HIRING AND COMPENSATION OF MANAGEMENT, OFFICERS, AND KEY EMPLOYEES IS ACCOMPLISHED AND DOCUMENTED THROUGH COMMITTEE AND BOARD ACTION, USING APPROPRIATE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL PUBLIC INFORMATION DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HEIDI THORNTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02087436573
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEWIS-CLARK EARLY CHILDHOOD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0LEWI
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ZWYGART JOHN & ASSOCIATES CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016130 N MERCHANT WAY STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NAMPA
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083687
ReturnHeader/PreparerPersonGrp/PhoneNum02084594649
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JORDAN ZWYGART
ReturnHeader/ReturnTs02025-08-29T13:14:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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