Drop-In Center INC

Tax-deductible

Ithaca, NY501(c)(3)Human ServicesEIN 16-1080409Revenue $1.5M in FY2024

On file with the IRSdicc.org506 1st St, 14850-3506 · Ithaca, NYTax-exempt since Jun 1989Publicly supported — 509(a)(2)

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Providing not-for-profit day care services on a Drop-in, emergency, full time or short term basis for infants and children through 5 years of age.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$132K 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
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
1 of 5
filings with a surplus
Average deficit $76K a year · 5% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$132K
to officers and key staff · 8% of spending
Top officer’s pay lower than 76% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $19K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$347K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+0.9% vs prior year
Spent
$1.7M
To programs
82%
Net assets
$439K
By yearFY2020–FY2024
Revenue
$1.5M
FY2024▲ +0.9%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.6M
FY2022$1.4M
FY2023$1.5M
FY2024$1.5M
Expenses
$1.7M
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.6M
FY2023$1.7M
FY2024$1.7M
Net assets
$439K
FY2024▼ -25%
Tap a bar for its year
Net assets by fiscal year
FY2020$556K
FY2021$730K
FY2022$613K
FY2023$587K
FY2024$439K

From the FY2024 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: FY2024. IRS ruling in Jun 1989.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $1.4M Management & general 17% · $285K Fundraising 1% · $12K

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

12 people listed on the 990; $132K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director of Oper
$88,883Pt VII · Sec A
Executive Director
$43,357Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Krista Tripp’s $89K as Executive Director of Oper is at the 24th 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Meghan Guerra Lyons—$95,597$41,538——
Krista Tripp$88,883$79,887$75,705——
Denise Gomber———$29,174$51,050
Meghan Lyons$43,357————

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

Offers flexible childcare for infants and young children, from drop-in to full-time.

Questions for Drop-In Center INC

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2024
01

Providing not-for-profit day care services on a drop-in, emergency, full time or short term basis for infants and children through 5 years of age. We provide an after school program for 5-12 year olds as well. We provide care from 7:30AM to 5:30PM. 50% of the children and families are living in poverty.

$1.4Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$19K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$335K
Investment incomeLn 3$18
Money outPt IX
$1.7M
Ln 25
Programscol B$1.4M
Managementcol C$285K
Fundraisingcol D$12K
Owns and owesPt X
$439K
net assets · Ln 32
Cash and savingsLn 1–2$15K
Total assetsLn 16$786K
LiabilitiesLn 26$347K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$335K
Government grantsLn 1e$254K
Fundraising eventsLn 1c$3K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$18
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$15K
Cash and savings togetherLn 1–2$15K
Land, buildings, equipmentLn 10c$641K
Other assetsLn 15$5K
Total assetsLn 16$786K
LiabilitiesLn 26$347K
Net assetsLn 32$439K
OperationsPt I, VI
EmployeesI 555
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$26K$15K
Land, buildings, equipmentLn 10c$679K$641K
Total assetsLn 16$807K$786K
LiabilitiesLn 26$220K$347K
Net assetsLn 32$587K$439K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$132K$2K$119K$11K
Other salaries and wagesLn 7$1.1M$1.0M$47K
Pension plan contributionsLn 8$18K$15K$2K$158
Other employee benefitsLn 9$11K$9K$2K$97
Payroll taxesLn 10$90K$76K$13K$809
Management feesLn 11a$1K$1K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$11K$11K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$6K$6K
Information technologyLn 14$13K$13K
OccupancyLn 16$120K$112K$7K
Conferences, conventions and meetingsLn 19$6K$6K
InterestLn 20$20K$18K$1K
Depreciation, depletion and amortizationLn 22$39K$36K$2K
InsuranceLn 23$38K$36K$2K
Other expenses (24a–d)Ln 24$98K$77K$22K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$1.7M$1.4M$285K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.5M$1.7M−$148K$439K 990 PDF
FY2023 $1.5M$1.7M−$130K$587K 990 PDF
FY2022 $1.4M$1.6M−$117K$613K 990 PDF
FY2021 $1.6M$1.5M$174K$730K 990 PDF
FY2020 $1.2M$1.4M−$157K$556K 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 (6 parts)
Part I · Summary $1,537,880 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $362,120$334,806
I-9 Program service revenuePrior year $1,162,547$1,203,833
I-10 Investment incomePrior year $28$18
I-11 Other revenuePrior year $0−$777
I-12 Total revenuePrior year $1,524,695$1,537,880
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,356,849$1,303,835
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $298,117$381,769
I-18 Total expensesPrior year $1,654,966$1,685,604
I-19 Revenue less expensesPrior year −$130,271−$147,724
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,537,880 across 8 lines filed
VIII-1c Fundraising events$2,503
VIII-1e Government grants$254,091
VIII-1f All other contributions, gifts and grants$78,212
VIII-1h Total contributions, gifts and grants$334,806
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,203,833$1,203,833
VIII-3 Investment incomeExcluded from tax $18$18
VIII-8 Net income from fundraising eventsExcluded from tax −$777−$777
VIII-12 Total revenueRelated to mission $1,203,833 · Unrelated business $0 · Excluded from tax −$759$1,537,880
Part IX · Statement of functional expenses $1,685,604 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,168 · Management $119,233 · Fundraising $10,839$132,240
IX-7 Other salaries and wagesPrograms $1,005,861 · Management $47,461$1,053,322
IX-8 Pension plan contributionsPrograms $14,939 · Management $2,478 · Fundraising $158$17,575
IX-9 Other employee benefitsPrograms $9,152 · Management $1,518 · Fundraising $97$10,767
IX-10 Payroll taxesPrograms $76,442 · Management $12,680 · Fundraising $809$89,931
IX-11a Management feesManagement $1,283$1,283
IX-11b Legal feesManagement $1,232$1,232
IX-11c Accounting feesManagement $14,786$14,786
IX-11g Other fees for servicesManagement $10,714$10,714
IX-12 Advertising and promotionManagement $11,890$11,890
IX-13 Office expensesManagement $6,475$6,475
IX-14 Information technologyManagement $13,464$13,464
IX-16 OccupancyPrograms $112,480 · Management $7,180$119,660
IX-19 Conferences, conventions and meetingsManagement $5,880$5,880
IX-20 InterestPrograms $18,453 · Management $1,178$19,631
IX-22 Depreciation, depletion and amortizationPrograms $36,377 · Management $2,322$38,699
IX-23 InsurancePrograms $35,718 · Management $2,280$37,998
IX-24 Other expenses (24a–d)Programs $76,768 · Management $21,514$98,282
IX-24e All other expensesManagement $1,775$1,775
IX-25 Total functional expensesPrograms $1,388,358 · Management $285,343 · Fundraising $11,903$1,685,604
Part X · Balance sheet $786,215 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $26,191$15,223
X-4 Accounts receivableStart of year $93,850$120,893
X-9 Prepaid expenses and deferred chargesStart of year $2,282$4,407
X-10c Land, buildings and equipment, netStart of year $679,491$640,792
X-15 Other assetsStart of year $4,900$4,900
X-16 Total assetsStart of year $806,714$786,215
X-17 Accounts payable and accrued expensesStart of year $97,912$94,963
X-24 Unsecured notes and loans payableStart of year $81,199$175,091
X-25 Other liabilitiesStart of year $40,994$77,276
X-26 Total liabilitiesStart of year $220,105$347,330
X-27 Net assets without donor restrictionsStart of year $556,002$408,278
X-28 Net assets with donor restrictionsStart of year $30,607$30,607
X-32 Total net assets or fund balancesStart of year $586,609$438,885
X-33 Total liabilities and net assetsStart of year $806,714$786,215
Part XI · Reconciliation of net assets $438,885 net assets at year end
XI-1 Total revenue$1,537,880
XI-2 Total expenses$1,685,604
XI-3 Revenue less expenses−$147,724
XI-4 Net assets at start of year$586,609
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$438,885

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

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