Brown Play School FY2020 filing

Tax-deductible

Rumford, RI501(c)(3)Since 1950EIN 05-0270458

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$76K paid to officers and key staff.
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
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
3 of 5
filings with a surplus
Average surplus $15K a year · 8% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 61% of spending
Concern: pay to officers and key staff is 61% of spending; over 30%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 11.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $162
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$152K
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$151K
Spent
$124K
To programs
100%
Net assets
$180K
By yearFY2020–FY2024
Revenue
$151K
FY2020
Revenue by fiscal year
FY2020$151K
FY2021$144K
FY2022$251K
FY2023$211K
FY2024$208K
FY2024$217K
Expenses
$124K
FY2020
Expenses by fiscal year
FY2020$124K
FY2021$167K
FY2022$185K
FY2023$213K
FY2024$203K
FY2024$212K
Net assets
$180K
FY2020
Net assets by fiscal year
FY2020$180K
FY2021$157K
FY2022$223K
FY2023$221K
FY2024$226K
FY2024$232K

From the FY2020 Form 990 (year ending June 2020) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1975.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $124K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

7 people listed on the 990; $76K 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
Representative
$41,111Pt VII · Sec A
$35,257Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Representative
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2021FY2020
Claudine Taylor$50,519$51,423$47,643$26,765$41,111
Jacqueline Courtemanche——$16,170$17,204$35,257
Keri Lowe$29,236————
Jackie Courtemanche—$21,752———
Megan Heinze$14,479————

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 15aNo

Programs and updates

Guides young children in a two-year program, building a foundation for lifelong learning.

Provided by the organization

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1 program service account for $124K of program spending, described in the organization's own filed words · FY2019.
01

Preschool program focusing on guiding children to become self-assured, empathetic, and socially well-adjusted.

$124Kprogram 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 · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$162

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$151K
Ln 12
Fees for servicesLn 2g$138K
Other incomeLn 4–11$9K
Gifts and grantsLn 1h$3K
Money outPt IX
$124K
Ln 25
Programscol B$124K
Owns and owesPt X
$180K
net assets · Ln 32
Cash and savingsLn 1–2$123K
Total assetsLn 16$332K
LiabilitiesLn 26$152K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$138K
Investment incomeLn 3$1K
Other incomeLn 4–11$9K
Total revenueLn 12$151K
Assets in detailPt X, end of year
CashLn 1$123K
Cash and savings togetherLn 1–2$123K
Land, buildings, equipmentLn 10c$209K
Total assetsLn 16$332K
LiabilitiesLn 26$152K
Net assetsLn 32$180K
OperationsPt I, VI
EmployeesI 59
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 FY20End FY20
Cash and savingsLn 1–2$110K$123K
Land, buildings, equipmentLn 10c$210K$209K
Total assetsLn 16$320K$332K
LiabilitiesLn 26$166K$152K
Net assetsLn 32$154K$180K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$48K$48K
Other salaries and wagesLn 7$25K$25K
Pension plan contributionsLn 8$404$404
Payroll taxesLn 10$7K$7K
Advertising and promotionLn 12$680$680
OccupancyLn 16$2K$2K
Conferences, conventions and meetingsLn 19$665$665
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$18K$18K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$124K$124K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $208K$203K$5K$226K 990 PDF
FY2023 $211K$213K−$2K$221K 990 PDF
FY2022 $251K$185K$66K$223K 990 PDF
FY2021 $144K$167K−$23K$157K 990 PDF
FY2020 Viewing $151K$124K$26K$180K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $150,560 across 8 lines filed
VIII-1f All other contributions, gifts and grants$2,870
VIII-1h Total contributions, gifts and grants$2,870
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $137,691$137,691
VIII-3 Investment incomeExcluded from tax $1,107$1,107
VIII-6 Net rental income or lossUnrelated business −$2,932−$2,932
VIII-8 Net income from fundraising eventsExcluded from tax $9,128$9,128
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,696$2,696
VIII-12 Total revenueRelated to mission $140,387 · Unrelated business −$2,932 · Excluded from tax $10,235$150,560
Part IX · Statement of functional expenses $124,407 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $47,955$47,955
IX-7 Other salaries and wagesPrograms $24,923$24,923
IX-8 Pension plan contributionsPrograms $404$404
IX-10 Payroll taxesPrograms $6,829$6,829
IX-12 Advertising and promotionPrograms $680$680
IX-16 OccupancyPrograms $2,430$2,430
IX-19 Conferences, conventions and meetingsPrograms $665$665
IX-20 InterestPrograms $3,308$3,308
IX-22 Depreciation, depletion and amortizationPrograms $7,360$7,360
IX-23 InsurancePrograms $2,648$2,648
IX-24 Other expenses (24a–d)Programs $17,706$17,706
IX-24e All other expensesPrograms $9,499$9,499
IX-25 Total functional expensesPrograms $124,407 · Management $0 · Fundraising $0$124,407
Part X · Balance sheet $332,320 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $109,664$123,400
X-10c Land, buildings and equipment, netStart of year $209,930$208,920
X-16 Total assetsStart of year $319,594$332,320
X-25 Other liabilitiesStart of year $30,260$25,100
X-26 Total liabilitiesStart of year $165,664$152,237
X-27 Net assets without donor restrictionsStart of year $153,930$180,083
X-32 Total net assets or fund balancesStart of year $153,930$180,083
X-33 Total liabilities and net assetsStart of year $319,594$332,320
Part XI · Reconciliation of net assets $180,083 net assets at year end
XI-1 Total revenue$150,560
XI-2 Total expenses$124,407
XI-3 Revenue less expenses$26,153
XI-4 Net assets at start of year$153,930
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$180,083

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

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