Pat-A-Cake INC FY2020 filing

Tax-deductible

Greenwich, CT501(c)(3)Human ServicesEIN 20-3711966Revenue $513K in FY2020

On file with the IRSpat-a-cake.org40 Gold St, 06830-5954 · Greenwich, CTTax-exempt since Nov 2008Publicly supported — 509(a)(2)

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Teaching positive christian values while fostering a sense of independence, self-confidence and a love for learning.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$65K 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

FY2020 · 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
3 of 5
filings with a surplus
Average surplus $30K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$12K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$513K
Spent
$401K
To programs
92%
Net assets
$215K
By yearFY2020–FY2024
Revenue
$513K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$513K
FY2021$708K
FY2022$914K
FY2023$858K
FY2024$950K
Expenses
$401K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$401K
FY2021$565K
FY2022$875K
FY2023$976K
FY2024$978K
Net assets
$215K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$215K
FY2021$358K
FY2022$407K
FY2023$290K
FY2024$270K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2008.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $370K Management & general 8% · $32K

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

7 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation
Head Teacher
$56,341Pt VII · Sec A
Director
$8,866Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Dorothy Heneghan’s $136K as Officer/Dire is at the 96th 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dorothy Heneghan$136,048$134,723$128,346$94,746$56,341
Teresa Cola————$8,866

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 15aNo
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Instilling Christian values, independence, and a love for learning in children.

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Provided by the organization

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1 program · $370K · in their own filed words · FY2020
01

Christian child care center directed towards teaching the whole child through a variety of activities that help develop the childrens' social, emotional, physical, cognitive, creative and verbal skills.

$370Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$513K
Ln 12
Fees for servicesLn 2g$430K
Gifts and grantsLn 1h$83K
Investment incomeLn 3$1
Money outPt IX
$401K
Ln 25
Programscol B$370K
Managementcol C$32K
Owns and owesPt X
$215K
net assets · Ln 32
Cash and savingsLn 1–2$26K
Total assetsLn 16$227K
LiabilitiesLn 26$12K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$83K
Government grantsLn 1e$83K
Fees for servicesLn 2g$430K
Investment incomeLn 3$1
Total revenueLn 12$513K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$12K
Cash and savings togetherLn 1–2$26K
Land, buildings, equipmentLn 10c$28K
Total assetsLn 16$227K
LiabilitiesLn 26$12K
Net assetsLn 32$215K
OperationsPt I, VI
EmployeesI 537
Fiscal year endsHeaderDecember
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 FY20End FY20
Cash and savingsLn 1–2$7K$26K
Land, buildings, equipmentLn 10c$29K$28K
Total assetsLn 16$130K$227K
LiabilitiesLn 26$27K$12K
Net assetsLn 32$103K$215K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$65K
Other salaries and wagesLn 7$173K$155K$17K
Payroll taxesLn 10$28K$25K$3K
Other fees for servicesLn 11g$3K$2K$259
OccupancyLn 16$46K$42K$4K
TravelLn 17$67$60$7
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$6K$6K$249
Other expenses (24a–d)Ln 24$56K$53K$2K
All other expensesLn 24e$24K$19K$5K
Total functional expensesLn 25$401K$370K$32K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $950K$978K−$28K$270K 990 PDF
FY2023 $858K$976K−$117K$290K 990 PDF
FY2022 $914K$875K$40K$407K 990 PDF
FY2021 $708K$565K$143K$358K 990 PDF
FY2020 Viewing $513K$401K$112K$215K 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 FY2020 990 (6 parts)
Part I · Summary $513,187 revenue, 12 lines filed
I-8 Contributions and grants$83,185
I-9 Program service revenuePrior year $632,742$430,001
I-10 Investment incomePrior year $1$1
I-11 Other revenue$0
I-12 Total revenuePrior year $632,743$513,187
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $435,279$265,796
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $193,410$135,427
I-18 Total expensesPrior year $628,689$401,223
I-19 Revenue less expensesPrior year $4,054$111,964
Part VI · Governance 5 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $513,187 across 5 lines filed
VIII-1e Government grants$83,185
VIII-1h Total contributions, gifts and grants$83,185
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $430,001$430,001
VIII-3 Investment incomeRelated to mission $1$1
VIII-12 Total revenueRelated to mission $430,002$513,187
Part IX · Statement of functional expenses $401,223 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $65,207$65,207
IX-7 Other salaries and wagesPrograms $155,369 · Management $17,263$172,632
IX-10 Payroll taxesPrograms $25,161 · Management $2,796$27,957
IX-11g Other fees for servicesPrograms $2,331 · Management $259$2,590
IX-16 OccupancyPrograms $42,118 · Management $4,061$46,179
IX-17 TravelPrograms $60 · Management $7$67
IX-22 Depreciation, depletion and amortizationPrograms $1,223$1,223
IX-23 InsurancePrograms $5,911 · Management $249$6,160
IX-24 Other expenses (24a–d)Programs $53,443 · Management $2,101$55,544
IX-24e All other expensesPrograms $18,772 · Management $4,892$23,664
IX-25 Total functional expensesPrograms $369,595 · Management $31,628 · Fundraising $0$401,223
Part X · Balance sheet $226,801 assets, 10 lines filed
Asset lines not itemized here account for $100,310; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $2,067$13,754
X-2 Savings and temporary cash investmentsStart of year $4,777$11,978
X-4 Accounts receivable$72,722
X-10c Land, buildings and equipment, netStart of year $29,259$28,037
X-16 Total assetsStart of year $130,274$226,801
X-24 Unsecured notes and loans payableStart of year $27,101$11,664
X-26 Total liabilitiesStart of year $27,101$11,664
X-27 Net assets without donor restrictionsStart of year $103,173$215,137
X-32 Total net assets or fund balancesStart of year $103,173$215,137
X-33 Total liabilities and net assetsStart of year $130,274$226,801
Part XI · Reconciliation of net assets $215,137 net assets at year end
XI-1 Total revenue$513,187
XI-2 Total expenses$401,223
XI-3 Revenue less expenses$111,964
XI-4 Net assets at start of year$103,173
XI-10 Net assets at end of year$215,137

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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