First Literacy INC FY2022 filing

Tax-deductible

Boston, MA501(c)(3)Since 1988EducationEIN 04-2997446

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Funding innovation in adult Literacy to change lives. We DO this by: offering free best practice workshops for teachers and other adult education professionals; encouraging, supporting, and sharing innovative practices, curriculum and resources through our First Literacy lab program grant initiative; and awarding scholarships and providing support for adult learners who are starting college.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$149K 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

FY2022 · 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
2 of 5
filings with a surplus
Average deficit $71K a year · 12% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$149K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$132K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$616K
-6% vs prior year
Spent
$730K
To programs
67%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$616K
FY2022▼ -6%
Revenue by fiscal year
FY2020$459K
FY2021$654K
FY2022$616K
FY2023$491K
FY2024$797K
FY2024$670K
Expenses
$730K
FY2022▲ +13%
Expenses by fiscal year
FY2020$540K
FY2021$646K
FY2022$730K
FY2023$753K
FY2024$701K
FY2024$770K
Net assets
$1.1M
FY2022▼ -25%
Net assets by fiscal year
FY2020$1.3M
FY2021$1.5M
FY2022$1.1M
FY2023$984K
FY2024$1.2M
FY2024$1.0M

From the FY2022 Form 990 (year ending June 2022) · see the original

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You’re viewing the FY2022 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 Mar 1988.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $492K Management & general 13% · $97K Fundraising 19% · $141K

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

15 people listed on the 990; $149K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$148,674Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President (until 4/2022)
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Ex Officio Board Member
$0Pt VII · Sec A
Board Member (until 6/2022)
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Theresa B Witherell’s $174K as Executive Director is at the 97th percentile of top reported officer pay among 1612 $100K–1M 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 · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Theresa B Witherell$174,387$152,749$150,000$148,674$123,088$50,000
Skye M Morrison—————$64,271

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

Funds new ideas to improve adult literacy and transform lives.

Provided by the organization

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3 program services account for $492K of program spending, described in the organization's own filed words · FY2021.
01

Professional development workshops provide adult educators with information and resources on evidence-based teaching methodology and curriculum design, cross-cultural issues, and student assessment approaches relevant to the adult education classroom.

$207Kprogram expense
02

Scholarships and support for adult learners who have successfully completed basic studies in an abe program and are pursuing college or technical education are eligible for a first literacy scholarship.

$162Kprogram expense
03

Our first literacy lab initiative offers small grants to adult basic education programs to improve practice and to strengthen programs. The flexibility of these grants allows programs to meet emerging student needs in a timely fashion.

$122Kprogram expense

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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 · FY2025
Total grants receivedfrom 1 funder$1K
Grants paid · 9 grants · $297K · 2019–2024
Unitemized GrantFY2024$53,614
The Literacy Project INCMA · FY2024$11,125
Unitemized GrantFY2022$74,125
Unitemized GrantFY2021$52,500
Charlestown Adult EducationMA · FY2021$15,000
Mujeres Unidas Avanzando INCMA · FY2021$15,000
The Literacy Project INCMA · FY2021$7,500
Unitemized GrantFY2020$42,500
Unitemized GrantFY2019$25,300

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$616K
Ln 12
Gifts and grantsLn 1h$524K
Investment incomeLn 3$92K
Money outPt IX
$730K
Ln 25
Programscol B$492K
Managementcol C$97K
Fundraisingcol D$141K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$163K
Total assetsLn 16$1.3M
LiabilitiesLn 26$132K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$524K
Government grantsLn 1e$58K
Noncash giftsLn 1g$2K
Investment incomeLn 3$92K
Gains on assetsLn 7$74K
Total revenueLn 12$616K
Assets in detailPt X, end of year
CashLn 1$153K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$163K
InvestmentsLn 11–13$1.0M
Land, buildings, equipmentLn 10c$33K
Other assetsLn 15$5K
Total assetsLn 16$1.3M
LiabilitiesLn 26$132K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 58
VolunteersI 650
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 FY22End FY22
Cash and savingsLn 1–2$177K$163K
InvestmentsLn 11–13$1.4M$1.0M
Land, buildings, equipmentLn 10c$0$33K
Total assetsLn 16$1.7M$1.3M
LiabilitiesLn 26$137K$132K
Net assetsLn 32$1.5M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$46K$46K
Grants to domestic individualsLn 2$52K$52K
Pay of current officers, directors and key staffLn 5$184K$92K$37K$55K
Other salaries and wagesLn 7$204K$173K$577$31K
Pension plan contributionsLn 8$8K$6K$373$1K
Other employee benefitsLn 9$6K$3K$488$3K
Payroll taxesLn 10$26K$18K$3K$5K
Accounting feesLn 11c$32K$32K
Investment management feesLn 11f$13K$13K
Other fees for servicesLn 11g$22K$17K$1K$4K
Office expensesLn 13$7K$3K$1K$4K
OccupancyLn 16$77K$66K$2K$9K
Depreciation, depletion and amortizationLn 22$7K$6K$125
InsuranceLn 23$1K$839$303$82
Other expenses (24a–d)Ln 24$43K$7K$6K$30K
Total functional expensesLn 25$730K$492K$97K$141K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $797K$701K$96K$1.2M 990 PDF
FY2023 $491K$753K−$262K$984K 990 PDF
FY2022 Viewing $616K$730K−$114K$1.1M 990 PDF
FY2021 $654K$646K$8K$1.5M 990 PDF
FY2020 $459K$540K−$82K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $615,900 across 7 lines filed
VIII-1e Government grants$57,945
VIII-1f All other contributions, gifts and grants$465,674
VIII-1g Noncash contributions (included above)$1,725
VIII-1h Total contributions, gifts and grants$523,619
VIII-3 Investment incomeExcluded from tax $18,101$18,101
VIII-7 Net gain or loss on sales of assetsExcluded from tax $74,180$74,180
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $92,281$615,900
Part IX · Statement of functional expenses $729,964 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $46,250$46,250
IX-2 Grants to domestic individualsPrograms $52,500$52,500
IX-5 Pay of current officers, directors and key staffPrograms $92,193 · Management $36,877 · Fundraising $55,316$184,386
IX-7 Other salaries and wagesPrograms $173,309 · Management $577 · Fundraising $30,501$204,387
IX-8 Pension plan contributionsPrograms $6,056 · Management $373 · Fundraising $1,479$7,908
IX-9 Other employee benefitsPrograms $2,772 · Management $488 · Fundraising $2,859$6,119
IX-10 Payroll taxesPrograms $18,489 · Management $2,996 · Fundraising $4,622$26,107
IX-11c Accounting feesManagement $32,364$32,364
IX-11f Investment management feesManagement $12,674$12,674
IX-11g Other fees for servicesPrograms $16,773 · Management $1,043 · Fundraising $4,167$21,983
IX-13 Office expensesPrograms $2,506 · Management $1,002 · Fundraising $3,564$7,072
IX-16 OccupancyPrograms $66,168 · Management $2,220 · Fundraising $8,714$77,102
IX-22 Depreciation, depletion and amortizationPrograms $6,415 · Management $125$6,540
IX-23 InsurancePrograms $839 · Management $303 · Fundraising $82$1,224
IX-24 Other expenses (24a–d)Programs $7,349 · Management $6,412 · Fundraising $29,587$43,348
IX-25 Total functional expensesPrograms $491,619 · Management $97,454 · Fundraising $140,891$729,964
Part X · Balance sheet $1,268,482 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $167,402$153,055
X-2 Savings and temporary cash investmentsStart of year $9,506$9,506
X-3 Pledges and grants receivableStart of year $112,000$36,000
X-9 Prepaid expenses and deferred chargesStart of year $1,364$1,889
X-10c Land, buildings and equipment, netStart of year $0$32,700
X-11 Publicly traded securitiesStart of year $1,354,939$1,030,332
X-15 Other assetsStart of year $5,000$5,000
X-16 Total assetsStart of year $1,650,211$1,268,482
X-17 Accounts payable and accrued expensesStart of year $35,450$61,295
X-18 Grants payableStart of year $43,500$70,750
X-26 Total liabilitiesStart of year $136,895$132,045
X-27 Net assets without donor restrictionsStart of year $1,359,816$1,057,937
X-28 Net assets with donor restrictionsStart of year $153,500$78,500
X-32 Total net assets or fund balancesStart of year $1,513,316$1,136,437
X-33 Total liabilities and net assetsStart of year $1,650,211$1,268,482
Part XI · Reconciliation of net assets $1,136,437 net assets at year end
XI-1 Total revenue$615,900
XI-2 Total expenses$729,964
XI-3 Revenue less expenses−$114,064
XI-4 Net assets at start of year$1,513,316
XI-5 Net unrealized gains (losses) on investments−$262,815
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,136,437

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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