Nonprofit child care center with focus on early childhood development.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$151K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $120K a year · 16% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$151K
to officers and key staff · 38% of spending
Concern: pay to officers and key staff is 38% of spending; over 30%.
Pt VII · Sec A
15 mo
of spending, in cash
Looks good: 14.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$49K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$380K
-50% vs prior year
Spent
$402K
To programs
96%
Net assets
$458K
By yearFY2019–FY2024
Revenue
$380K
FY2021▼ -50%
Tap a bar for its year
Revenue by fiscal year
FY2019$571K
FY2020$757K
FY2021$380K
FY2022$859K
FY2023$971K
FY2024$925K
Expenses
$402K
FY2021▼ -31%
Tap a bar for its year
Expenses by fiscal year
FY2019$589K
FY2020$583K
FY2021$402K
FY2022$592K
FY2023$696K
FY2024$881K
Net assets
$458K
FY2021▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2019$306K
FY2020$480K
FY2021$458K
FY2022$725K
FY2023$1.0M
FY2024$1.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1983.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $387K Management & general 4% · $15K

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

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Who runs it and what they're paid

7 people listed on the 990; $151K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$151,020Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Michael Shuley’s $163K as Director is at the 99th percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Michael Shuley$163,340$171,305$203,952$151,020$144,004$149,757

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Zervas After School Program INC executive salaries →

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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 15aNo

Programs and updates

Provides early childhood education and care for young children's development.

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Provided by the organization

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1 program · $387K · in their own filed words · FY2020
01

Delivery of before and after school care for children in grades k-5

$387Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$16
Grants paid · 1 grant · $50K · 2023–2023

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$380K
Ln 12
Fees for servicesLn 2g$317K
Gifts and grantsLn 1h$63K
Investment incomeLn 3$350
Money outPt IX
$402K
Ln 25
Programscol B$387K
Managementcol C$15K
Owns and owesPt X
$458K
net assets · Ln 32
Cash and savingsLn 1–2$491K
Total assetsLn 16$507K
LiabilitiesLn 26$49K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$63K
Government grantsLn 1e$63K
Fees for servicesLn 2g$317K
Investment incomeLn 3$350
Total revenueLn 12$380K
Assets in detailPt X, end of year
CashLn 1$381K
SavingsLn 2$110K
Cash and savings togetherLn 1–2$491K
Land, buildings, equipmentLn 10c$816
Total assetsLn 16$507K
LiabilitiesLn 26$49K
Net assetsLn 32$458K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$467K$491K
Land, buildings, equipmentLn 10c$2K$816
Total assetsLn 16$489K$507K
LiabilitiesLn 26$10K$49K
Net assetsLn 32$480K$458K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$151K$151K
Other salaries and wagesLn 7$131K$131K
Other employee benefitsLn 9$39K$39K
Payroll taxesLn 10$27K$27K
Accounting feesLn 11c$13K$13K
OccupancyLn 16$6K$6K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$18$18
Depreciation, depletion and amortizationLn 22$716$716
Other expenses (24a–d)Ln 24$31K$31K
All other expensesLn 24e$1K$200$1K
Total functional expensesLn 25$402K$387K$15K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $925K$881K$44K$1.0M 990 PDF
FY2023 $971K$696K$275K$1.0M 990 PDF
FY2022 $859K$592K$267K$725K 990 PDF
FY2021 Viewing $380K$402K−$22K$458K 990 PDF
FY2020 $757K$583K$174K$480K 990 PDF
FY2019 $571K$589K−$18K$306K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $379,998 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $62,800$62,800
I-9 Program service revenuePrior year $693,565$316,848
I-10 Investment incomePrior year $155$350
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $756,520$379,998
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 $440,643$347,833
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $142,028$53,707
I-18 Total expensesPrior year $582,671$401,540
I-19 Revenue less expensesPrior year $173,849−$21,542
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $379,998 across 5 lines filed
VIII-1e Government grants$62,800
VIII-1h Total contributions, gifts and grants$62,800
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $316,848$316,848
VIII-3 Investment incomeExcluded from tax $350$350
VIII-12 Total revenueRelated to mission $316,848 · Unrelated business $0 · Excluded from tax $350$379,998
Part IX · Statement of functional expenses $401,540 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $151,020$151,020
IX-7 Other salaries and wagesPrograms $130,902$130,902
IX-9 Other employee benefitsPrograms $39,010$39,010
IX-10 Payroll taxesPrograms $26,901$26,901
IX-11c Accounting feesManagement $12,850$12,850
IX-16 OccupancyPrograms $6,500$6,500
IX-17 TravelPrograms $1,279$1,279
IX-19 Conferences, conventions and meetingsPrograms $18$18
IX-22 Depreciation, depletion and amortizationManagement $716$716
IX-24 Other expenses (24a–d)Programs $31,061$31,061
IX-24e All other expensesPrograms $200 · Management $1,083$1,283
IX-25 Total functional expensesPrograms $386,891 · Management $14,649 · Fundraising $0$401,540
Part X · Balance sheet $506,512 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $357,260$380,837
X-2 Savings and temporary cash investmentsStart of year $109,665$109,687
X-4 Accounts receivableStart of year $16,439$14,160
X-9 Prepaid expenses and deferred chargesStart of year $4,416$1,012
X-10c Land, buildings and equipment, netStart of year $1,532$816
X-16 Total assetsStart of year $489,312$506,512
X-17 Accounts payable and accrued expensesStart of year $9,786$48,528
X-26 Total liabilitiesStart of year $9,786$48,528
X-32 Total net assets or fund balancesStart of year $479,526$457,984
X-33 Total liabilities and net assetsStart of year $489,312$506,512
Part XI · Reconciliation of net assets $457,984 net assets at year end
XI-1 Total revenue$379,998
XI-2 Total expenses$401,540
XI-3 Revenue less expenses−$21,542
XI-4 Net assets at start of year$479,526
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$457,984

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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