East Side Early Learning Center FY2022 filing

Tax-deductible

Providence, RI501(c)(3)Since 1980Human ServicesEIN 05-0388481Revenue $800K in FY2022

On file with the IRSeastsidelearning.org345 Blackstone Boulevard, 02906-4800 · Providence, RITax-exempt since Mar 1981School — 170(b)(1)(A)(ii)

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The Center provides quality care and education to children of working parents and is licensed to care for 44 children from ages 6 weeks to 5 years old.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$62K 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
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
5 of 6
filings with a surplus
Average surplus $61K a year · 7% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$258
0.06% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 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
$800K
-7% vs prior year
Spent
$719K
To programs
73%
Net assets
$411K
By yearFY2020–FY2025
Revenue
$800K
FY2022▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$589K
FY2021$862K
FY2022$800K
FY2023$736K
FY2024$824K
FY2025$1.1M
Expenses
$719K
FY2022▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$485K
FY2021$771K
FY2022$719K
FY2023$807K
FY2024$814K
FY2025$931K
Net assets
$411K
FY2022▲ +24%
Tap a bar for its year
Net assets by fiscal year
FY2020$240K
FY2021$331K
FY2022$411K
FY2023$340K
FY2024$349K
FY2025$503K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1981.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $523K Management & general 27% · $197K

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

10 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation
$61,856Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Shannon Mackie’s $80K as Director is at the 17th percentile of top reported officer pay among 3868 $1–10M human services 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Shannon Mackie$79,626$71,417$63,292$61,856$73,132$46,396

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 East Side Early Learning Center 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 15aYes

Programs and updates

Offers quality childcare and education for young children of working parents.

Questions for East Side Early Learning Center

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Provided by the organization

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1 program · $523K · in their own filed words · FY2022
01

Childcare and education

$523Kprogram expense

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 · FY2024
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$800K
Ln 12
Fees for servicesLn 2g$719K
Gifts and grantsLn 1h$76K
Other incomeLn 4–11$4K
Money outPt IX
$719K
Ln 25
Programscol B$523K
Managementcol C$197K
Owns and owesPt X
$411K
net assets · Ln 32
Cash and savingsLn 1–2$366K
Total assetsLn 16$411K
LiabilitiesLn 26$258
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$76K
Government grantsLn 1e$74K
Fees for servicesLn 2g$719K
Investment incomeLn 3$19
Other incomeLn 4–11$4K
Gains on assetsLn 7$0
Total revenueLn 12$800K
Assets in detailPt X, end of year
CashLn 1$308K
SavingsLn 2$58K
Cash and savings togetherLn 1–2$366K
Land, buildings, equipmentLn 10c$45K
Total assetsLn 16$411K
LiabilitiesLn 26$258
Net assetsLn 32$411K
OperationsPt I, VI
EmployeesI 526
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$284K$366K
Land, buildings, equipmentLn 10c$47K$45K
Total assetsLn 16$331K$411K
LiabilitiesLn 26$100$258
Net assetsLn 32$331K$411K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$62K$0$62K$0
Other salaries and wagesLn 7$447K$447K$0$0
Pension plan contributionsLn 8$608$0$608$0
Other employee benefitsLn 9$16K$16K$0$0
Payroll taxesLn 10$45K$38K$6K$0
Accounting feesLn 11c$7K$0$7K$0
Office expensesLn 13$4K$0$4K$0
Information technologyLn 14$2K$0$2K$0
OccupancyLn 16$54K$0$54K$0
Depreciation, depletion and amortizationLn 22$9K$0$9K$0
InsuranceLn 23$15K$0$15K$0
Other expenses (24a–d)Ln 24$20K$17K$2K$0
All other expensesLn 24e$39K$4K$35K$0
Total functional expensesLn 25$719K$523K$197K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$931K$154K$503K 990 PDF
FY2024 $824K$814K$10K$349K 990 PDF
FY2023 $736K$807K−$71K$340K 990 PDF
FY2022 Viewing $800K$719K$80K$411K 990 PDF
FY2021 $862K$771K$91K$331K 990 PDF
FY2020 $589K$485K$104K$240K 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 (6 parts)
Part I · Summary $799,594 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $210,903$76,184
I-9 Program service revenuePrior year $650,225$719,450
I-10 Investment incomePrior year $12$19
I-11 Other revenuePrior year $707$3,941
I-12 Total revenuePrior year $861,847$799,594
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $632,936$569,944
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $138,137$149,485
I-18 Total expensesPrior year $771,073$719,429
I-19 Revenue less expensesPrior year $90,774$80,165
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $799,594 across 7 lines filed
Lines not itemized here account for $719,450 of total revenue; see the IRS return.
VIII-1e Government grants$74,250
VIII-1f All other contributions, gifts and grants$1,934
VIII-1h Total contributions, gifts and grants$76,184
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$19
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $3,941$3,941
VIII-12 Total revenueRelated to mission $719,469 · Unrelated business $0 · Excluded from tax $3,941$799,594
Part IX · Statement of functional expenses $719,429 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $61,856 · Fundraising $0$61,856
IX-7 Other salaries and wagesPrograms $446,893 · Management $0 · Fundraising $0$446,893
IX-8 Pension plan contributionsPrograms $0 · Management $608 · Fundraising $0$608
IX-9 Other employee benefitsPrograms $16,025 · Management $0 · Fundraising $0$16,025
IX-10 Payroll taxesPrograms $38,376 · Management $6,186 · Fundraising $0$44,562
IX-11c Accounting feesPrograms $0 · Management $6,850 · Fundraising $0$6,850
IX-13 Office expensesPrograms $0 · Management $3,808 · Fundraising $0$3,808
IX-14 Information technologyPrograms $0 · Management $1,872 · Fundraising $0$1,872
IX-16 OccupancyPrograms $0 · Management $54,402 · Fundraising $0$54,402
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $9,137 · Fundraising $0$9,137
IX-23 InsurancePrograms $0 · Management $14,561 · Fundraising $0$14,561
IX-24 Other expenses (24a–d)Programs $17,484 · Management $2,180 · Fundraising $0$19,664
IX-24e All other expensesPrograms $4,071 · Management $35,120 · Fundraising $0$39,191
IX-25 Total functional expensesPrograms $522,849 · Management $196,580 · Fundraising $0$719,429
Part X · Balance sheet $411,223 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $226,651$308,307
X-2 Savings and temporary cash investmentsStart of year $57,686$57,706
X-10c Land, buildings and equipment, netStart of year $46,563$45,210
X-16 Total assetsStart of year $330,900$411,223
X-25 Other liabilitiesStart of year $100$258
X-26 Total liabilitiesStart of year $100$258
X-27 Net assets without donor restrictionsStart of year $330,800$410,965
X-32 Total net assets or fund balancesStart of year $330,800$410,965
X-33 Total liabilities and net assetsStart of year $330,900$411,223
Part XI · Reconciliation of net assets $410,965 net assets at year end
XI-1 Total revenue$799,594
XI-2 Total expenses$719,429
XI-3 Revenue less expenses$80,165
XI-4 Net assets at start of year$330,800
XI-10 Net assets at end of year$410,965

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

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