The Learning Knoll INC

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Providing day care services to infants through school age children and a summer day camp in the franklin county area.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 04-2104249) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 9 volunteers and 41 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $75K a year · 4% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
88% of spending went to programs.
Pt IX · Ln 25 · col B
2.0 mo
of spending, in cash
2.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $59
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$35K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.7M
-12% vs prior year
Spent
$1.5M
To programs
88%
Net assets
$1.1M
By yearFY2021–FY2025
Revenue
$1.7M
FY2025▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.3M
FY2022$1.7M
FY2023$1.9M
FY2024$2.0M
FY2025$1.7M
Expenses
$1.5M
FY2025▼ -23%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.3M
FY2022$1.7M
FY2023$1.8M
FY2024$1.9M
FY2025$1.5M
Net assets
$1.1M
FY2025▲ +31%
Tap a bar for its year
Net assets by fiscal year
FY2021$703K
FY2022$731K
FY2023$795K
FY2024$836K
FY2025$1.1M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.3M Management & general 11% · $166K Fundraising 0% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See The Learning Knoll INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides early childhood education and care for young children.

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1 program · $1.3M · in their own filed words · FY2024
01

Day care services for infants through school age children and summer camp for 196 clients.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 04-2104249) · Dispute this line
$1.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$59

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.7M
Other incomeLn 4–11$60K
Gifts and grantsLn 1h$18K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.3M
Managementcol C$166K
Fundraisingcol D$6K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$253K
Total assetsLn 16$1.1M
LiabilitiesLn 26$35K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$4K
Other incomeLn 4–11$60K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$47K
SavingsLn 2$207K
Cash and savings togetherLn 1–2$253K
Accounts receivableLn 4$156K
Prepaid expenses and deferred chargesLn 9$7K
Land, buildings, equipmentLn 10c$646K
InvestmentsLn 11–13$66K
Total assetsLn 16$1.1M
LiabilitiesLn 26$35K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 541
VolunteersI 69
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$177K$253K
InvestmentsLn 11–13$55K$66K
Land, buildings, equipmentLn 10c$688K$646K
Total assetsLn 16$943K$1.1M
LiabilitiesLn 26$107K$35K
Net assetsLn 32$836K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$66K$66K
Other salaries and wagesLn 7$888K$857K$30K$954
Other employee benefitsLn 9$124K$112K$12K$124
Payroll taxesLn 10$83K$75K$8K$83
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$48K$39K$5K$4K
OccupancyLn 16$83K$75K$8K
Conferences, conventions and meetingsLn 19$9K$9K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$44K$40K$4K
InsuranceLn 23$28K$25K$3K
Other expenses (24a–d)Ln 24$97K$78K$20K
Total functional expensesLn 25$1.5M$1.3M$166K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 5, 2026 $1.7M$1.5M$258K$1.1M 990 PDF
FY2024Filed with the IRS Jun 20, 2025 $2.0M$1.9M$61K$836K 990 PDF
FY2023Filed with the IRS Nov 14, 2023 $1.9M$1.8M$63K$795K 990 PDF
FY2022Filed with the IRS Nov 1, 2022 $1.7M$1.7M$56K$731K 990 PDF
FY2021Filed with the IRS Nov 4, 2021 $1.3M$1.3M−$63K$703K 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments O · Explanations
See the full FY2025 990
Part I · Summary $1,747,384 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $601,851$17,728
I-9 Program service revenuePrior year $1,260,399$1,665,910
I-10 Investment incomePrior year $2,037$3,735
I-11 Other revenuePrior year $118,844$60,011
I-12 Total revenuePrior year $1,983,131$1,747,384
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,428,012$1,161,211
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $494,271$328,364
I-18 Total expensesPrior year $1,922,283$1,489,575
I-19 Revenue less expensesPrior year $60,848$257,809
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,747,384 across 6 lines filed
VIII-1f All other contributions, gifts and grants$17,728
VIII-1h Total contributions, gifts and grants$17,728
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,665,910$1,665,910
VIII-3 Investment incomeExcluded from tax $3,735$3,735
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $60,011$60,011
VIII-12 Total revenueRelated to mission $1,665,910 · Unrelated business $0 · Excluded from tax $63,746$1,747,384
Part IX · Statement of functional expenses $1,489,575 across 13 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $65,597$65,597
IX-7 Other salaries and wagesPrograms $857,344 · Management $29,770 · Fundraising $954$888,068
IX-9 Other employee benefitsPrograms $111,644 · Management $12,419 · Fundraising $124$124,187
IX-10 Payroll taxesPrograms $74,940 · Management $8,336 · Fundraising $83$83,359
IX-11c Accounting feesManagement $6,650$6,650
IX-12 Advertising and promotionPrograms $8,629$8,629
IX-13 Office expensesPrograms $38,531 · Management $4,777 · Fundraising $4,457$47,765
IX-16 OccupancyPrograms $75,135 · Management $8,348$83,483
IX-19 Conferences, conventions and meetingsPrograms $9,201$9,201
IX-20 InterestManagement $3,166$3,166
IX-22 Depreciation, depletion and amortizationPrograms $39,740 · Management $4,416$44,156
IX-23 InsurancePrograms $25,045 · Management $2,783$27,828
IX-24 Other expenses (24a–d)Programs $77,504 · Management $19,982$97,486
IX-25 Total functional expensesPrograms $1,317,713 · Management $166,244 · Fundraising $5,618$1,489,575
Part X · Balance sheet $1,129,030 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $176,605$46,739
X-2 Savings and temporary cash investments$206,730
X-4 Accounts receivableStart of year $22,730$156,176
X-9 Prepaid expenses and deferred charges$7,397
X-10c Land, buildings and equipment, netStart of year $688,199$646,108
X-11 Publicly traded securitiesStart of year $55,252$65,880
X-16 Total assetsStart of year $942,786$1,129,030
X-17 Accounts payable and accrued expensesStart of year $69,496$35,313
X-23 Secured mortgages and notes payableStart of year $37,382$0
X-26 Total liabilitiesStart of year $106,878$35,313
X-27 Net assets without donor restrictionsStart of year $835,908$1,093,717
X-32 Total net assets or fund balancesStart of year $835,908$1,093,717
X-33 Total liabilities and net assetsStart of year $942,786$1,129,030
Part XI · Reconciliation of net assets $1,093,717 net assets at year end
XI-1 Total revenue$1,747,384
XI-2 Total expenses$1,489,575
XI-3 Revenue less expenses$257,809
XI-4 Net assets at start of year$835,908
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,093,717

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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