Early Years Learning Center INC

Tax-deductible

Eunice, LA501(c)(3)Since 2004Human ServicesEIN 20-1532446

Provide child care/development to approx 150 children on average per month. Development includes teaching motor skills, language/reading, social skills, music, art and math skills.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$115K 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

FY2025 · 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
6 of 6
filings with a surplus
Average surplus $88K a year · 17% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 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
$115K
to officers and key staff · 14% of spending
Top officer’s pay higher than 92% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 2 voting members
Concern: none of 2 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$982K
+67% vs prior year
Spent
$820K
To programs
100%
Net assets
$552K
By yearFY2020–FY2025
Revenue
$982K
FY2025▲ +67%
Revenue by fiscal year
FY2020$230K
FY2021$414K
FY2022$486K
FY2023$438K
FY2024$587K
FY2025$982K
Expenses
$820K
FY2025▲ +45%
Expenses by fiscal year
FY2020$168K
FY2021$246K
FY2022$386K
FY2023$427K
FY2024$564K
FY2025$820K
Net assets
$552K
FY2025▲ +43%
Net assets by fiscal year
FY2020$84K
FY2021$253K
FY2022$353K
FY2023$364K
FY2024$387K
FY2025$552K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2005.

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% · $820K

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

Who runs it and what they're paid

2 people listed on the 990; $115K paid to officers and key staff.

Part VII, Section A · reportable compensation
$115,463Pt VII · Sec A
$0Pt VII · Sec A

Kirsten F Toepfer’s $115K as Director is at the 92nd 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kirsten F Toepfer$115,463$77,000$48,200$43,886——
Elizabeth Lintzen——$27,006$20,989——
Kirsten Toepfer————$26,808$16,523
Elizabeth Lintzen————$24,421$14,270

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 15aNo

Programs and updates

Offers childcare and development, teaching skills in language, math, music, and art to about 30 children monthly.

Provided by the organization

This section is blank until Early Years Learning Center INC claims this page.

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1 program service account for $820K of program spending, described in the organization's own filed words · FY2025.
01

Provide child CARE/DEVELOPMENT to approx 150 children on average per month. Development includes teaching motor skills, LANGUAGE/READING, social skills, music, art and math skills.

$820Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$982K
Ln 12
Fees for servicesLn 2g$691K
Gifts and grantsLn 1h$171K
Other incomeLn 4–11$121K
Money outPt IX
$820K
Ln 25
Programscol B$820K
Owns and owesPt X
$552K
net assets · Ln 32
Cash and savingsLn 1–2$205K
Total assetsLn 16$559K
LiabilitiesLn 26$7K
PeoplePt VI, VII
2
listed · VII A
PaidVII A1
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$171K
Government grantsLn 1e$171K
Fees for servicesLn 2g$691K
Other incomeLn 4–11$121K
Total revenueLn 12$982K
Assets in detailPt X, end of year
CashLn 1$205K
Cash and savings togetherLn 1–2$205K
Land, buildings, equipmentLn 10c$345K
Total assetsLn 16$559K
LiabilitiesLn 26$7K
Net assetsLn 32$552K
OperationsPt I, VI
EmployeesI 535
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 FY25End FY25
Cash and savingsLn 1–2$61K$205K
Land, buildings, equipmentLn 10c$346K$345K
Total assetsLn 16$408K$559K
LiabilitiesLn 26$21K$7K
Net assetsLn 32$387K$552K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$115K$115K
Other salaries and wagesLn 7$384K$384K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$38K$38K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$11K$11K
Advertising and promotionLn 12$792$792
Office expensesLn 13$8K$8K
Information technologyLn 14$4K$4K
OccupancyLn 16$77K$77K
TravelLn 17$2K$2K
Depreciation, depletion and amortizationLn 22$17K$17K
InsuranceLn 23$32K$32K
Other expenses (24a–d)Ln 24$77K$77K
All other expensesLn 24e$34K$34K
Total functional expensesLn 25$820K$820K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $982K$820K$163K$552K 990 PDF
FY2024 $587K$564K$23K$387K 990 PDF
FY2023 $438K$427K$11K$364K 990 PDF
FY2022 $486K$386K$100K$353K 990 PDF
FY2021 $414K$246K$168K$253K 990 PDF
FY2020 $230K$168K$62K$84K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $982,314 across 6 lines filed
Lines not itemized here account for $1,148 of total revenue; see the IRS return.
VIII-1e Government grants$170,777
VIII-1h Total contributions, gifts and grants$170,777
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $690,536$690,536
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $119,853$119,853
VIII-12 Total revenueRelated to mission $811,537 · Unrelated business $0 · Excluded from tax $0$982,314
Part IX · Statement of functional expenses $819,566 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $115,463$115,463
IX-7 Other salaries and wagesPrograms $384,422$384,422
IX-9 Other employee benefitsPrograms $4,227$4,227
IX-10 Payroll taxesPrograms $37,569$37,569
IX-11c Accounting feesPrograms $14,905$14,905
IX-11g Other fees for servicesPrograms $11,142$11,142
IX-12 Advertising and promotionPrograms $792$792
IX-13 Office expensesPrograms $7,970$7,970
IX-14 Information technologyPrograms $3,628$3,628
IX-16 OccupancyPrograms $76,592$76,592
IX-17 TravelPrograms $2,323$2,323
IX-22 Depreciation, depletion and amortizationPrograms $17,096$17,096
IX-23 InsurancePrograms $32,239$32,239
IX-24 Other expenses (24a–d)Programs $76,725$76,725
IX-24e All other expensesPrograms $34,473$34,473
IX-25 Total functional expensesPrograms $819,566 · Management $0 · Fundraising $0$819,566
Part X · Balance sheet $559,062 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $60,725$205,336
X-4 Accounts receivableStart of year $1,527$9,164
X-10c Land, buildings and equipment, netStart of year $345,764$344,562
X-16 Total assetsStart of year $408,016$559,062
X-17 Accounts payable and accrued expensesStart of year $20,741$7,101
X-26 Total liabilitiesStart of year $20,741$7,101
X-27 Net assets without donor restrictionsStart of year $387,275$551,961
X-32 Total net assets or fund balancesStart of year $387,275$551,961
X-33 Total liabilities and net assetsStart of year $408,016$559,062
Part XI · Reconciliation of net assets $551,961 net assets at year end
XI-1 Total revenue$982,314
XI-2 Total expenses$819,566
XI-3 Revenue less expenses$162,748
XI-4 Net assets at start of year$387,275
XI-8 Prior period adjustments$1,938
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$551,961

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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