Brown Play School FY2024 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.
$73K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
$73K
to officers and key staff · 36% of spending
Concern: pay to officers and key staff is 36% of spending; over 30%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.6 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
$119K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$208K
-1% vs prior year
Spent
$203K
To programs
100%
Net assets
$226K
By yearFY2020–FY2024
Revenue
$208K
FY2024▼ -1%
Revenue by fiscal year
FY2020$151K
FY2021$144K
FY2022$251K
FY2023$211K
FY2024$208K
FY2024$217K
Expenses
$203K
FY2024▼ -5%
Expenses by fiscal year
FY2020$124K
FY2021$167K
FY2022$185K
FY2023$213K
FY2024$203K
FY2024$212K
Net assets
$226K
FY2024▲ +2%
Net assets by fiscal year
FY2020$180K
FY2021$157K
FY2022$223K
FY2023$221K
FY2024$226K
FY2024$232K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 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 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% · $203K

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

Who runs it and what they're paid

8 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Representative
$51,423Pt VII · Sec A
Representative
$21,752Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Representative
$0Pt VII · Sec A
Representative
$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 $203K of program spending, described in the organization's own filed words · FY2023.
01

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

$203Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$208K
Ln 12
Fees for servicesLn 2g$180K
Other incomeLn 4–11$20K
Gifts and grantsLn 1h$7K
Money outPt IX
$203K
Ln 25
Programscol B$203K
Owns and owesPt X
$226K
net assets · Ln 32
Cash and savingsLn 1–2$146K
Total assetsLn 16$345K
LiabilitiesLn 26$119K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Government grantsLn 1e$6K
Fees for servicesLn 2g$180K
Investment incomeLn 3$1K
Other incomeLn 4–11$20K
Total revenueLn 12$208K
Assets in detailPt X, end of year
CashLn 1$118K
SavingsLn 2$28K
Cash and savings togetherLn 1–2$146K
Land, buildings, equipmentLn 10c$197K
Other assetsLn 15$2K
Total assetsLn 16$345K
LiabilitiesLn 26$119K
Net assetsLn 32$226K
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 FY24End FY24
Cash and savingsLn 1–2$164K$146K
Land, buildings, equipmentLn 10c$194K$197K
Total assetsLn 16$358K$345K
LiabilitiesLn 26$136K$119K
Net assetsLn 32$221K$226K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$73K$73K
Other salaries and wagesLn 7$69K$69K
Pension plan contributionsLn 8$35$35
Other employee benefitsLn 9$370$370
Payroll taxesLn 10$12K$12K
Accounting feesLn 11c$500$500
Advertising and promotionLn 12$439$439
OccupancyLn 16$4K$4K
Conferences, conventions and meetingsLn 19$350$350
InterestLn 20$695$695
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$22K$22K
All other expensesLn 24e$11K$11K
Total functional expensesLn 25$203K$203K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $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 $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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $208,290 across 9 lines filed
VIII-1e Government grants$6,418
VIII-1f All other contributions, gifts and grants$765
VIII-1h Total contributions, gifts and grants$7,183
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $180,086$180,086
VIII-3 Investment incomeExcluded from tax $1,391$1,391
VIII-6 Net rental income or lossUnrelated business $2,159$2,159
VIII-8 Net income from fundraising eventsExcluded from tax $16,411$16,411
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,060$1,060
VIII-12 Total revenueRelated to mission $181,146 · Unrelated business $2,159 · Excluded from tax $17,802$208,290
Part IX · Statement of functional expenses $203,167 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,515$72,515
IX-7 Other salaries and wagesPrograms $68,997$68,997
IX-8 Pension plan contributionsPrograms $35$35
IX-9 Other employee benefitsPrograms $370$370
IX-10 Payroll taxesPrograms $12,216$12,216
IX-11c Accounting feesPrograms $500$500
IX-12 Advertising and promotionPrograms $439$439
IX-16 OccupancyPrograms $3,637$3,637
IX-19 Conferences, conventions and meetingsPrograms $350$350
IX-20 InterestPrograms $695$695
IX-22 Depreciation, depletion and amortizationPrograms $7,301$7,301
IX-23 InsurancePrograms $3,585$3,585
IX-24 Other expenses (24a–d)Programs $21,722$21,722
IX-24e All other expensesPrograms $10,805$10,805
IX-25 Total functional expensesPrograms $203,167 · Management $0 · Fundraising $0$203,167
Part X · Balance sheet $345,152 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $163,719$117,523
X-2 Savings and temporary cash investments$28,300
X-10c Land, buildings and equipment, netStart of year $194,064$197,229
X-15 Other assets$2,100
X-16 Total assetsStart of year $357,783$345,152
X-17 Accounts payable and accrued expensesStart of year $6,108$6,248
X-25 Other liabilitiesStart of year $31,080$26,700
X-26 Total liabilitiesStart of year $136,431$118,677
X-27 Net assets without donor restrictionsStart of year $221,352$226,475
X-32 Total net assets or fund balancesStart of year $221,352$226,475
X-33 Total liabilities and net assetsStart of year $357,783$345,152
Part XI · Reconciliation of net assets $226,475 net assets at year end
XI-1 Total revenue$208,290
XI-2 Total expenses$203,167
XI-3 Revenue less expenses$5,123
XI-4 Net assets at start of year$221,352
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$226,475

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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