To operate an early learn head start day care center for children between the ages of two and a half and six. They also have a universal pre-kindergarten funded program and provide two meals and a snack for each child every day.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$83K 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

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
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
0 of 3
filings with a surplus
Average deficit $52K a year · 7% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$98K
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 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
$745K
+8% vs prior year
Spent
$759K
To programs
89%
Net assets
$143K
By yearFY2023–FY2025
Revenue
$745K
FY2024▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2023$689K
FY2024$745K
FY2025$659K
Expenses
$759K
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2023$689K
FY2024$759K
FY2025$799K
Net assets
$143K
FY2024▼ -24%
Tap a bar for its year
Net assets by fiscal year
FY2023$188K
FY2024$143K
FY2025$3K

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

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Revoked Nov 2019, reinstated. IRS ruling May 2021, per the IRS master file. Latest filing on record: FY2025. IRS ruling in May 2021.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $680K Management & general 11% · $80K

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; $83K 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
Director
$83,096Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Pearl Kraus’s $86K as Director is at the 77th percentile of top reported officer pay among 2167 $100K–1M 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

NameFY2025FY2024FY2023
Pearl Kraus$85,657$83,096$81,255

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides early learning and childcare for young children, including meals and snacks.

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Provided by the organization

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2 programs · $680K · in their own filed words · FY2023
01

To operate an early learn head start day care center for children between the ages of two and a half and six. They also have a universal pre-kindergarten funded PROGRAM.FOR the year ended june 30, 2024, approximately 27 children were cared for in the day care and universal pre-kindergarten program.

$647Kprogram expense
02

To provide two meals and a snack for the children enrolled in the daycare and universal pre-kindergarten programs. For the year ended june 30, 2024, approximately 12,468 meals were served.

$33Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$745K
Ln 12
Gifts and grantsLn 1h$745K
Money outPt IX
$759K
Ln 25
Programscol B$680K
Managementcol C$80K
Owns and owesPt X
$143K
net assets · Ln 32
Cash and savingsLn 1–2$91K
Total assetsLn 16$242K
LiabilitiesLn 26$98K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$745K
Government grantsLn 1e$661K
Gains on assetsLn 7$0
Total revenueLn 12$745K
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$0
Cash and savings togetherLn 1–2$91K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$150K
Total assetsLn 16$242K
LiabilitiesLn 26$98K
Net assetsLn 32$143K
OperationsPt I, VI
EmployeesI 518
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
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$159K$91K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$236K$242K
LiabilitiesLn 26$78K$98K
Net assetsLn 32$158K$143K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$83K$83K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$442K$405K$37K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$9K$8K$626
Payroll taxesLn 10$40K$37K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3K$375$2K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$41K$34K$7K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$75K$72K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$41K$37K$4K
All other expensesLn 24e$1K$961$452
Total functional expensesLn 25$759K$680K$80K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $659K$799K−$140K$3K 990 PDF
FY2024 Viewing $745K$759K−$15K$143K 990 PDF
FY2023 $689K$689K−$259$188K 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 FY2024 990 (6 parts)
Part I · Summary $744,735 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $957,030$744,735
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $957,030$744,735
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $514,187$574,565
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $175,175$184,698
I-18 Total expensesPrior year $689,362$759,263
I-19 Revenue less expensesPrior year $267,668−$14,528
Part VI · Governance 9 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $744,735 across 9 lines filed
VIII-1e Government grants$661,396
VIII-1f All other contributions, gifts and grants$83,339
VIII-1h Total contributions, gifts and grants$744,735
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$744,735
Part IX · Statement of functional expenses $759,263 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $83,096$83,096
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $405,465 · Management $36,773$442,238
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $8,317 · Management $626$8,943
IX-10 Payroll taxesPrograms $37,468 · Management $2,820$40,288
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $7,000$7,000
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $375 · Management $2,452$2,827
IX-12 Advertising and promotionManagement $4,770$4,770
IX-13 Office expensesPrograms $33,987 · Management $7,165$41,152
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $72,459 · Management $2,241$74,700
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $11,926$11,926
IX-24 Other expenses (24a–d)Programs $37,409 · Management $3,501$40,910
IX-24e All other expensesPrograms $961 · Management $452$1,413
IX-25 Total functional expensesPrograms $679,537 · Management $79,726 · Fundraising $0$759,263
Part X · Balance sheet $241,542 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $159,399$90,909
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $69$315
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $125$125
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $76,254$150,193
X-16 Total assetsStart of year $235,847$241,542
X-17 Accounts payable and accrued expensesStart of year $12,866$14,889
X-25 Other liabilitiesStart of year $65,047$83,247
X-26 Total liabilitiesStart of year $77,913$98,136
X-27 Net assets without donor restrictionsStart of year $157,934$143,406
X-32 Total net assets or fund balancesStart of year $157,934$143,406
X-33 Total liabilities and net assetsStart of year $235,847$241,542
Part XI · Reconciliation of net assets $143,406 net assets at year end
XI-1 Total revenue$744,735
XI-2 Total expenses$759,263
XI-3 Revenue less expenses−$14,528
XI-4 Net assets at start of year$157,934
XI-10 Net assets at end of year$143,406

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

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