Lewis County Head Start FY2024 filing

Tax-deductible

Lowville, NY501(c)(3)EducationEIN 16-1126178

To impact families and the community through strong relationships and high quality early childhood services so that children are ready for life long learning and families are more self-sufficient.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$70K 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
4 of 6
filings with a surplus
Average surplus $14K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% 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
2
named funders · $9K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$144K
49% of total assets
Looks good: liabilities are 49% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+5% vs prior year
Spent
$1.9M
To programs
88%
Net assets
$147K
By yearFY2020–FY2025
Revenue
$1.8M
FY2024▲ +5%
Revenue by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.7M
FY2023$1.7M
FY2024$1.8M
FY2025$1.9M
Expenses
$1.9M
FY2024▲ +11%
Expenses by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.6M
FY2023$1.7M
FY2024$1.9M
FY2025$1.9M
Net assets
$147K
FY2024▼ -29%
Net assets by fiscal year
FY2020$89K
FY2021$81K
FY2022$170K
FY2023$206K
FY2024$147K
FY2025$149K

From the FY2024 Form 990 (year ending February 2024) · figures checked against the IRS filing · see the original

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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1980.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.7M Management & general 12% · $225K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

10 people listed on the 990; $70K 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
Executive Di
$70,335Pt VII · Sec A
$0Pt VII · Sec A
Vice-Chairpe
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Amy Marti’s $72K as Executive Di is at the 15th percentile of top reported officer pay among 3394 $1–10M education 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
Amy Marti$72,307$70,335$69,860$65,412$64,421$62,276

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 Lewis County Head Start 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 15aNo

Programs and updates

Strengthen families and communities with quality early childhood services for lifelong learning and self-sufficiency.

Provided by the organization

This section is blank until Lewis County Head Start claims this page.

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1 program service account for $1.7M of program spending, described in the organization's own filed words · FY2023.
01

The head start program provides comprehensive child development services to low-income families. The program serves children, birth through four years of age, and pregnant mothers. Educational, nutritional, social, and health services are provided in three centers and home base options.

$1.7Mprogram 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 2 funders$9K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$306
Money outPt IX
$1.9M
Ln 25
Programscol B$1.7M
Managementcol C$225K
Owns and owesPt X
$147K
net assets · Ln 32
Cash and savingsLn 1–2$23K
Total assetsLn 16$292K
LiabilitiesLn 26$144K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$1.8M
Investment incomeLn 3$306
Gains on assetsLn 7$300
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$300
SavingsLn 2$22K
Cash and savings togetherLn 1–2$23K
Land, buildings, equipmentLn 10c$163K
Other assetsLn 15$16K
Total assetsLn 16$292K
LiabilitiesLn 26$144K
Net assetsLn 32$147K
OperationsPt I, VI
EmployeesI 546
VolunteersI 630
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$61K$23K
Land, buildings, equipmentLn 10c$137K$163K
Total assetsLn 16$344K$292K
LiabilitiesLn 26$138K$144K
Net assetsLn 32$206K$147K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$70K$70K
Other salaries and wagesLn 7$1.2M$1.1M$81K
Other employee benefitsLn 9$55K$40K$15K
Payroll taxesLn 10$142K$126K$15K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$54K$33K$22K
Office expensesLn 13$1K$1K
OccupancyLn 16$98K$97K$197
TravelLn 17$3K$3K$104
InterestLn 20$396$396
Depreciation, depletion and amortizationLn 22$20K$20K
InsuranceLn 23$24K$21K$3K
Other expenses (24a–d)Ln 24$187K$185K$2K
All other expensesLn 24e$15K$14K$460
Total functional expensesLn 25$1.9M$1.7M$225K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$1.9M$2K$149K 990 PDF
FY2024 Viewing $1.8M$1.9M−$59K$147K 990 PDF
FY2023 $1.7M$1.7M$38K$206K 990 PDF
FY2022 $1.7M$1.6M$89K$170K 990 PDF
FY2021 $1.5M$1.5M−$8K$81K 990 PDF
FY2020 $1.4M$1.4M$21K$89K 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 $1,817,270 across 6 lines filed
VIII-1e Government grants$1,816,509
VIII-1f All other contributions, gifts and grants$455
VIII-1h Total contributions, gifts and grants$1,816,964
VIII-3 Investment incomeExcluded from tax $6$6
VIII-7 Net gain or loss on sales of assetsRelated to mission $300$300
VIII-12 Total revenueRelated to mission $300 · Excluded from tax $6$1,817,270
Part IX · Statement of functional expenses $1,876,360 across 14 lines filed
IX-5 Pay of current officers, directors and key staffManagement $70,335$70,335
IX-7 Other salaries and wagesPrograms $1,110,604 · Management $80,803$1,191,407
IX-9 Other employee benefitsPrograms $40,069 · Management $15,061$55,130
IX-10 Payroll taxesPrograms $126,254 · Management $15,453$141,707
IX-11c Accounting feesManagement $15,480$15,480
IX-11g Other fees for servicesPrograms $32,817 · Management $21,514$54,331
IX-13 Office expensesManagement $1,359$1,359
IX-16 OccupancyPrograms $97,494 · Management $197$97,691
IX-17 TravelPrograms $3,049 · Management $104$3,153
IX-20 InterestPrograms $396$396
IX-22 Depreciation, depletion and amortizationPrograms $20,101$20,101
IX-23 InsurancePrograms $21,101 · Management $2,928$24,029
IX-24 Other expenses (24a–d)Programs $184,880 · Management $1,679$186,559
IX-24e All other expensesPrograms $14,222 · Management $460$14,682
IX-25 Total functional expensesPrograms $1,650,987 · Management $225,373 · Fundraising $0$1,876,360
Part X · Balance sheet $291,582 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $300$300
X-2 Savings and temporary cash investmentsStart of year $60,963$22,323
X-3 Pledges and grants receivableStart of year $112,360$90,263
X-9 Prepaid expenses and deferred charges$560
X-10c Land, buildings and equipment, netStart of year $136,586$162,608
X-15 Other assetsStart of year $34,161$15,528
X-16 Total assetsStart of year $344,370$291,582
X-17 Accounts payable and accrued expensesStart of year $101,551$127,557
X-25 Other liabilitiesStart of year $36,343$16,639
X-26 Total liabilitiesStart of year $137,894$144,196
X-27 Net assets without donor restrictionsStart of year $152,766$147,386
X-32 Total net assets or fund balancesStart of year $206,476$147,386
X-33 Total liabilities and net assetsStart of year $344,370$291,582
Part XI · Reconciliation of net assets $147,386 net assets at year end
XI-1 Total revenue$1,817,270
XI-2 Total expenses$1,876,360
XI-3 Revenue less expenses−$59,090
XI-4 Net assets at start of year$206,476
XI-10 Net assets at end of year$147,386

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

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