2024-04-15T13:15:59-07:00 2023-05-31 752593210 Sutton Frost Cary LLP 200 E Front St Suite 200 Arlington TX 76011 990 2022-06-01 752334053 EDUCATIONAL FIRST STEPS EDUC 2148247940 2815 GASTON AVENUE DALLAS TX 75226 VICKIE ALLEN President & CEO 2024-04-15 true VICKIE ALLEN 999009999 true Carroll Elizabeth Arnott P01965628 8176498083 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z VICKIE ALLEN 2815 GASTON AVENUE DALLAS TX 75226 9341226 false X WWW.EDUCATIONALFIRSTSTEPS.ORG X 1990 TX Educational First Steps (EFS) creates and supports high-quality early learning environments that ignite the minds of children from birth to age five in low income and historically oppressed communities. For over 30 years, EFS has transformed existing childcare centers into nationally accredited preschools in a period of 36-48 months at no cost to the centers or parents. By securing national accreditation, centers become highly respected preschools that are rooted fundamentally strong teaching pedagogy that prepares children for kindergarten and beyond; positioning them for long-term success. 24 24 25 50 0 4964998 3724738 35800 26500 57784 91378 -22334 -144362 5036248 3698254 86000 0 0 1823020 2191962 0 596994 915809 1353561 2824829 3545523 2211419 152731 9997512 10162783 196946 196690 9800566 9966093 Educational First Steps (EFS) creates and supports high-quality early learning environments that ignite the minds of children from birth to age five in low income and historically oppressed communities. false false 2083926 26500 EFS PROVIDED: WEEKLY VIRTUAL OR ON-SITE MENTORING AND CONSULTING, SCHOLARSHIPS TOWARD COURSES IN CHILD DEVELOPMENT AND EDUCATION, BOOKS, SUPPLIES, FIELD TRIPS, PLAYGROUND EQUIPMENT, ENRICHMENT PROGRAMS IN ART, MUSIC, MATH AND SCIENCE, AND TARGETED FINANCIAL ASSISTANCE TO IMPROVE PROGRAMS AND FACILITIES.EDUCATIONAL FIRST STEPS PRESENTLY SERVES 4,866 CHILDREN FROM BIRTH TO AGE FIVE OF WHICH 2,989 ARE IN QUALITY AND/OR ACCREDITED LEARNING ENVIRONMENTS, 763 TEACHERS AND EDUCATORS, 93 INDEPENDENTLY OWNED-OPERATED PARTNER CENTERS, AND 43 LICENSED AND/OR REGISTERED HOME BASED PROVIDERS ACROSS 6 COUNTIES IN NORTH TEXAS. THE CHILDREN WE IMPACT ARE 49% AFRICAN AMERICAN, 30% LATINO, 12% CAUCASIAN, 3% ASIAN, AND 6% IDENTIFYING AS OTHER. EFS ALSO PROVIDES PROFESSIONAL DEVELOPMENT, ONSITE MENTORING, AND CLASSROOM INSTRUCTION TO TEACHERS AND EDUCATORS 14 SCHOOL DISTRICTS IN DALLAS, TARRANT, COLLIN, JOHNSON, DENTON, AND GRAYSON COUNTIES. THESE CAREGIVERS, ALMOST EXCLUSIVELY WOMEN OF COLOR, LIVE IN THE SAME NEIGHBORHOODS AS THE CHILDREN THEY TEACH, TYPICALLY HAVE A GED OR HIGH SCHOOL DIPLOMA, AND ARE PAID MINIMUM WAGE. 2083926 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 13 0 true 25 true false false false false false true true false 0 false false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true true false X X KEN GILLIAM 2148247940 2815 GASTON AVENUE DALLAS TX 75226 VICKIE ALLEN President & CEO 40.00 0.00 X 215677 0 10214 KEN GILLIAM CFO 40.00 0.00 X 118295 0 9042 DAVID SMITH CAO 40.00 0.00 X 112295 0 13385 TEEL WILKINSON Vice President 40.00 0.00 X 70825 0 2092 ALICE BARNETT Director 1.00 0.00 X 0 0 0 WASAN ALFALAHI Director 1.00 0.00 X 0 0 0 PETE BROOKHART Director 1.00 0.00 X 0 0 0 AMY STEWART Director 1.00 0.00 X 0 0 0 PAIGE HENDRICKS Director 1.00 0.00 X 0 0 0 LOREE CULLUM Director 1.00 0.00 X 0 0 0 NORMAN ROBBINS Director 1.00 0.00 X 0 0 0 KATHRYN LAKE Director 1.00 0.00 X 0 0 0 CELESTE MOYA Director 1.00 0.00 X 0 0 0 MARGARET SHOUSE Secretary 1.00 0.00 X X 0 0 0 MIKI VAN CLEAVE Director 1.00 0.00 X 0 0 0 DANIELLE HUNTER Director 1.00 0.00 X 0 0 0 JOHN RELTON Director 1.00 0.00 X 0 0 0 ROY JOHNSON Director 1.00 0.00 X 0 0 0 KATE MINNICH Director 1.00 0.00 X 0 0 0 BILL MATTES Director 1.00 0.00 X 0 0 0 SHAUNETTA HEISKELL Director 1.00 0.00 X 0 0 0 GAIL STOKE Chairman 1.00 0.00 X X 0 0 0 LIBBY MANNING Vice Chairman 1.00 0.00 X X 0 0 0 MELISSA GOEBEL Director 1.00 0.00 X 0 0 0 SHARLA WILLIAMS Director 1.00 0.00 X 0 0 0 PATRICK REARDON Director 1.00 0.00 X 0 0 0 MARGARET SPELLINGS Director 1.00 0.00 X 0 0 0 WENDY STANLEY Director 1.00 0.00 X 0 0 0 517092 34733 3 false true false 0 1150750 2573988 3724738 PROGRAM SERVICE FEES 900099 26500 26500 26500 183776 183776 0 0 0 5255212 5347610 -92398 -92398 -92398 151000 1150750 295362 -144362 -144362 0 0 0 3698254 26500 -52984 0 0 0 0 666139 309277 285630 71232 0 1220239 663491 299215 257533 9791 3436 1195 5160 142992 71294 33332 38366 152801 81884 43835 27082 0 7448 3748 2721 979 16780 8443 6130 2207 0 0 36166 36166 203902 114684 55745 33473 16354 1140 652 14562 70272 54717 10887 4668 0 0 59595 47019 9861 2715 35889 33867 1302 720 0 0 0 0 56403 38803 10944 6656 34991 22577 7312 5102 MATERIALS TO CENTERS 354128 354128 EFS TRAINING ACADEMY 157461 157461 STAFF DEVELOPMENT 95589 47624 22397 25568 EVENTS & NETWORKING 93864 6150 16783 70931 114719 64183 20496 30040 3545523 2083926 864603 596994 306682 348444 0 1023451 985025 0 0 0 0 8250 8250 72132 106949 1840422 549117 1305800 1291305 7281197 7364308 0 0 58502 0 9997512 10162783 196946 196690 196946 196690 X 8175566 9216093 1625000 750000 9800566 9966093 9997512 10162783 152731 12796 X false true X true false X 4685651 5043312 3613531 4964998 3724738 22032230 0 0 4685651 5043312 3613531 4964998 3724738 22032230 1762233 20269997 112788 128599 74606 57434 183776 557203 0 0 22589433 436720 0.89730 0.89990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 201778 201778 1364583 315298 1049285 274061 233819 40242 1291305 X 3674884 12796 12796 3662088 36166 36166 3698254 3509357 3509357 36166 36166 3545523 Part X : FIN48 Footnote The Organization is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code (IRC) and has not been classified as a private foundation as defined in the IRC. Income generated from activities unrelated to the Organizations exempt purposes is subject to tax under IRC Section 511. The Organization had no unrelated business income for the years ended May 31, 2023. Accordingly, no provision has been made for federal income tax. GAAP requires the evaluation of tax positions taken in the course of preparing the Organizations tax return and recognition of a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Organization, and has concluded that as of May 31, 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. false MUNSON LECTURE SERIES 1301750 1150750 151000 151000 100000 44362 1301750 1150750 151000 151000 100000 44362 295362 -144362 X X X false false false false false false false false false VICKIE ALLEN President & CEO 175677 40000 9167 1047 225891 Form 990, Part VI, Section B, Line 11b THE FORM 990 WAS PREPARED BY THE OUTSIDE CPA FIRM THAT PERFORMED THE ANNUAL AUDIT. UPON COMPLETION, THE RETURN WAS REVIEWED BY THE ORGANIZATION'S PRESIDENT & CEO AND CFO PRIOR TO SUMBISSION TO THE FINANCE COMMITTEE. FOLLOWING THE COMMITTEE'S REVIEW AND APPROVAL, THE RETURN WAS REVIEWED AND APPROVED BY THE FULL BOARD PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION'S CONFLICT OF INTEREST IS REVIEWED EACH YEAR AT THE ANNUAL BOARD ORIENTATION AND TRAINING MEETINGS. Form 990, Part VI, Section B, Line 15a COMPENSATION FOR EFS'S OFFICERS AND KEY EMPLOYEES WERE DETERMINED BY A SURVEY. A THIRD PARTY CONSULTING FIRM, AND APPROVAL BY THE BOARD AND COMPENSATION COMMITTEE. Form 990, Part VI, Section B, Line 15b THE SALARIES OF ALL OFFICERS AND AGENTS ARE FIXED BY A WRITTEN RESOLUTION DULY ADOPTED BY THE BOARD OF DIRECTORS. THE DETERMINATION OF COMPENSATION IS MADE AFTER A REVIEW OF COMPARABILITY DATA OR OTHER EVIDENCE THAT COMPENSATION IS REASONABLE. Form 990, Part VI, Section C, Line 19 GOVERNING AND OTHER DOCUMENTS, INCLUDING FINANCIAL STATEMENTS AND FORM 990, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII INCOME FROM FUNDRAISING EVENTS The net economic benefit from our fundraising event is calculated as follows:Contributions from fundraising event reported on Part VIII, line 1c $ 1,150,750Gross income from fundraising event reported on Part VIII, line 8a 151,000Less: Direct costs of event reported on part VIII, Line 8b (295,362) Net economic benefit of fundraising events $ 1,006,388