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Magic Garden INC FY2020 filing

Tax-deductible

Lincoln, MA501(c)(3)Education EIN 04-2762641Revenue $1.6M in FY2020

On file with the IRSmagic-garden.orgPo Box 34, 01773-0034 · Lincoln, MATax-exempt since Apr 1983School — 170(b)(1)(A)(ii)

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Magic Garden children's center was founded on the principle that children learn best by engaging in a diverse curriculum of hands-on activities. In our warm and nurturing environment, children find friendship and support as they broaden their understanding of themselves, others, and the world around them. We empower children to be confident in their individual identities, respectful of different perspectives, and aware of the rich diversity of their community and world. Magic Garden seeks to cultivate children's natural curiosity and promote a lifetime love of learning.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$203K 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

FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $148K a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$203K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $418
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$127K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
Spent
$1.6M
To programs
94%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$1.6M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$1.5M
FY2022$2.2M
FY2023$2.2M
FY2024$1.8M
FY2025$2.1M
Expenses
$1.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.6M
FY2022$1.7M
FY2023$1.7M
FY2024$1.8M
FY2025$2.0M
Net assets
$1.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.0M
FY2022$1.5M
FY2023$1.9M
FY2024$1.9M
FY2025$2.0M

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1983.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $1.5M Management & general 6% · $102K

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

11 people listed on the 990; $203K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Lorna Leo
Executive Director
$106,282Pt VII · Sec A
Elizabeth Lincoln
Staff/Director
$53,417Pt VII · Sec A
Natalie Wheeler
Staff/Director
$43,757Pt VII · Sec A
$0Pt VII · Sec A
Susan Murphy
Director
$0Pt VII · Sec A
Kara-Lynn Soo
President
$0Pt VII · Sec A
Anita Speith
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Lorna Leo’s $122K as Executive Director is at the 47th percentile of top reported officer pay among 3394 $1–10M education 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lorna Leo$121,980$122,987$116,624$105,301$108,299$106,282
Susan Scalisi$111,250$111,156$105,652———
Melyssa Atwood$63,742$62,952$60,682$54,675$55,035—
Ellen Lembo$58,322$58,477$53,206$49,524$50,236—
Elizabeth Lincoln—————$53,417
Natalie Wheeler—————$43,757

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.

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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 15aYes

Programs and updates

Nurtures children's curiosity through hands-on activities, fostering confidence and a love of learning.

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Provided by the organization

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1 program · $1.5M · in their own filed words · FY2019
01

Magic garden's preschool program operates 4 classrooms, employs 18 people and has a capacity of 54 full time students that are provided education, recreation,culture, and enrichment. Our program operates 7:30 am - 6:00 PM five days a week year-round, serving children of ages 15 months to 6 years.

$1.5Mprogram 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
Rittenhouse FoundationFY2023$250
Amazonsmile FoundationFY2023$168
Total grants receivedfrom 2 funders$418
Grants paid · 2 grants · $39K · 2019–2020
Unitemized GrantFY2020$17,860
Unitemized GrantFY2019$21,500

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.3M
Gifts and grantsLn 1h$282K
Investment incomeLn 3$6K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.5M
Managementcol C$102K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$953K
Total assetsLn 16$1.2M
LiabilitiesLn 26$127K
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$282K
Government grantsLn 1e$232K
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$6K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$256K
SavingsLn 2$697K
Cash and savings togetherLn 1–2$953K
Land, buildings, equipmentLn 10c$230K
Total assetsLn 16$1.2M
LiabilitiesLn 26$127K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 540
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$960K$953K
Land, buildings, equipmentLn 10c$328K$230K
Total assetsLn 16$1.3M$1.2M
LiabilitiesLn 26$227K$127K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$22K$22K
Pay of current officers, directors and key staffLn 5$217K$193K$24K
Other salaries and wagesLn 7$874K$835K$38K
Other employee benefitsLn 9$91K$87K$4K
Payroll taxesLn 10$87K$82K$5K
Legal feesLn 11b$813$813
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$40K$38K$2K
OccupancyLn 16$74K$71K$4K
Depreciation, depletion and amortizationLn 22$99K$94K$5K
InsuranceLn 23$21K$19K$2K
Other expenses (24a–d)Ln 24$59K$56K$2K
Total functional expensesLn 25$1.6M$1.5M$102K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.1M$2.0M$25K$2.0M 990 PDF
FY2024 $1.8M$1.8M$10K$1.9M 990 PDF
FY2023 $2.2M$1.7M$472K$1.9M 990 PDF
FY2022 $2.2M$1.7M$452K$1.5M 990 PDF
FY2021 $1.5M$1.6M−$62K$1.0M 990 PDF
FY2020 Viewing $1.6M$1.6M−$11K$1.1M 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 O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,592,390 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $30,038$281,680
I-9 Program service revenuePrior year $1,477,595$1,304,229
I-10 Investment incomePrior year $1,065$6,481
I-11 Other revenuePrior year $1,963$0
I-12 Total revenuePrior year $1,510,661$1,592,390
I-13 Grants and similar amounts paidPrior year $32,640$21,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,229,539$1,269,161
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $283,415$313,004
I-18 Total expensesPrior year $1,545,594$1,603,665
I-19 Revenue less expensesPrior year −$34,933−$11,275
Part VI · Governance 8 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,592,390 across 6 lines filed
VIII-1e Government grants$232,500
VIII-1f All other contributions, gifts and grants$49,180
VIII-1h Total contributions, gifts and grants$281,680
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,304,229$1,304,229
VIII-3 Investment incomeExcluded from tax $6,481$6,481
VIII-12 Total revenueRelated to mission $1,304,229 · Unrelated business $0 · Excluded from tax $6,481$1,592,390
Part IX · Statement of functional expenses $1,603,665 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $21,500$21,500
IX-5 Pay of current officers, directors and key staffPrograms $192,984 · Management $24,251$217,235
IX-7 Other salaries and wagesPrograms $835,492 · Management $38,094$873,586
IX-9 Other employee benefitsPrograms $86,711 · Management $4,462$91,173
IX-10 Payroll taxesPrograms $82,240 · Management $4,927$87,167
IX-11b Legal feesManagement $813$813
IX-11c Accounting feesManagement $9,552$9,552
IX-11g Other fees for servicesManagement $4,488$4,488
IX-12 Advertising and promotionPrograms $5,588$5,588
IX-13 Office expensesPrograms $38,173 · Management $1,689$39,862
IX-16 OccupancyPrograms $70,742 · Management $3,724$74,466
IX-22 Depreciation, depletion and amortizationPrograms $93,896 · Management $4,942$98,838
IX-23 InsurancePrograms $18,565 · Management $2,165$20,730
IX-24 Other expenses (24a–d)Programs $56,200 · Management $2,467$58,667
IX-25 Total functional expensesPrograms $1,502,091 · Management $101,574 · Fundraising $0$1,603,665
Part X · Balance sheet $1,202,706 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $270,057$256,387
X-2 Savings and temporary cash investmentsStart of year $690,436$696,911
X-4 Accounts receivableStart of year $3,783$940
X-9 Prepaid expenses and deferred chargesStart of year $19,831$18,042
X-10c Land, buildings and equipment, netStart of year $327,599$229,871
X-14 Intangible assetsStart of year $1,665$555
X-16 Total assetsStart of year $1,313,371$1,202,706
X-17 Accounts payable and accrued expensesStart of year $90,116$29,737
X-25 Other liabilitiesStart of year $136,508$97,497
X-26 Total liabilitiesStart of year $226,624$127,234
X-27 Net assets without donor restrictionsStart of year $1,083,937$1,073,562
X-28 Net assets with donor restrictionsStart of year $2,810$1,910
X-32 Total net assets or fund balancesStart of year $1,086,747$1,075,472
X-33 Total liabilities and net assetsStart of year $1,313,371$1,202,706
Part XI · Reconciliation of net assets $1,075,472 net assets at year end
XI-1 Total revenue$1,592,390
XI-2 Total expenses$1,603,665
XI-3 Revenue less expenses−$11,275
XI-4 Net assets at start of year$1,086,747
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,075,472

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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