Mystic Learning Center INC

Tax-deductible

Somerville, MA501(c)(3)Human ServicesEIN 22-2800993Revenue $818K in FY2025

On file with the IRSmysticlearningcenter.org530 Mystic Ave Ste 103, 02145-1600 · Somerville, MATax-exempt since Nov 1987Publicly supported charity — 170(b)(1)(A)(vi)

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Educational child care services and teen cultural, recreational and educational programs

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 20 volunteers and 30 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
4 of 6
filings with a surplus
Average surplus $54K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$30K
to officers and key staff · 3% of spending
Top officer’s pay lower than 82% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $160K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$68K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$818K
-24% vs prior year
Spent
$923K
To programs
90%
Net assets
$437K
By yearFY2020–FY2025
Revenue
$818K
FY2025▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$465K
FY2021$489K
FY2022$799K
FY2023$933K
FY2024$1.1M
FY2025$818K
Expenses
$923K
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$393K
FY2021$535K
FY2022$682K
FY2023$780K
FY2024$948K
FY2025$923K
Net assets
$437K
FY2025▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2020$131K
FY2021$85K
FY2022$202K
FY2023$413K
FY2024$542K
FY2025$437K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1987.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $835K Management & general 8% · $75K Fundraising 1% · $13K

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

26 people listed on the 990; $30K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$30,080Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tracey Stearns’s $30K as Executive Director is at the 18th 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Florence Bergmann—————$52,291
Tracey Stearns$30,080$28,028$28,028$28,028$28,028—

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

Provides childcare and teen programs for education, culture, and recreation.

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Provided by the organization

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2 programs · $835K · in their own filed words · FY2024
01

Educational child care services provided to school age children of low income families from the metropolitan somerville area.

$678Kprogram expense
02

Youth employment and educational training to the children of the mystic avenue housing development, including cultural and tutorial services.

$157Kprogram 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 · FY2024
See all 5 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$818K
Ln 12
Gifts and grantsLn 1h$814K
Fees for servicesLn 2g$5K
Money outPt IX
$923K
Ln 25
Programscol B$835K
Managementcol C$75K
Fundraisingcol D$13K
Owns and owesPt X
$437K
net assets · Ln 32
Cash and savingsLn 1–2$405K
Total assetsLn 16$505K
LiabilitiesLn 26$68K
PeoplePt VI, VII
26
listed · VII A
PaidVII A1
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$814K
Government grantsLn 1e$482K
Fees for servicesLn 2g$5K
Total revenueLn 12$818K
Assets in detailPt X, end of year
CashLn 1$405K
Cash and savings togetherLn 1–2$405K
Total assetsLn 16$505K
LiabilitiesLn 26$68K
Net assetsLn 32$437K
OperationsPt I, VI
EmployeesI 530
VolunteersI 620
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$496K$405K
Total assetsLn 16$629K$505K
LiabilitiesLn 26$88K$68K
Net assetsLn 32$542K$437K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$30K$25K$2K$2K
Other salaries and wagesLn 7$573K$558K$12K$3K
Other employee benefitsLn 9$28K$27K$673$264
Payroll taxesLn 10$51K$49K$1K$476
Accounting feesLn 11c$38K$38K
Other fees for servicesLn 11g$55K$54K$262
Office expensesLn 13$4K$4K
OccupancyLn 16$10K$10K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$106K$95K$12K
All other expensesLn 24e$18K$7K$4K$7K
Total functional expensesLn 25$923K$835K$75K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $818K$923K−$105K$437K 990 PDF
FY2024 $1.1M$948K$129K$542K 990 PDF
FY2023 $933K$780K$154K$413K 990 PDF
FY2022 $799K$682K$117K$202K 990 PDF
FY2021 $489K$535K−$46K$85K 990 PDF
FY2020 $465K$393K$72K$131K 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 (6 parts)
Part I · Summary $818,256 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,066,275$813,639
I-9 Program service revenuePrior year $10,481$4,617
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,076,756$818,256
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 $625,425$681,476
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $322,353$241,346
I-18 Total expensesPrior year $947,778$922,822
I-19 Revenue less expensesPrior year $128,978−$104,566
Part VI · Governance 25 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $818,256 across 5 lines filed
VIII-1e Government grants$482,157
VIII-1f All other contributions, gifts and grants$331,482
VIII-1h Total contributions, gifts and grants$813,639
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,617$4,617
VIII-12 Total revenueRelated to mission $4,617 · Unrelated business $0 · Excluded from tax $0$818,256
Part IX · Statement of functional expenses $922,822 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $25,080 · Management $2,500 · Fundraising $2,500$30,080
IX-7 Other salaries and wagesPrograms $557,501 · Management $11,912 · Fundraising $3,162$572,575
IX-9 Other employee benefitsPrograms $27,189 · Management $673 · Fundraising $264$28,126
IX-10 Payroll taxesPrograms $49,007 · Management $1,212 · Fundraising $476$50,695
IX-11c Accounting feesManagement $38,020$38,020
IX-11g Other fees for servicesPrograms $54,492 · Management $262$54,754
IX-13 Office expensesManagement $3,959$3,959
IX-16 OccupancyPrograms $10,080$10,080
IX-23 InsurancePrograms $9,700$9,700
IX-24 Other expenses (24a–d)Programs $94,743 · Management $11,745$106,488
IX-24e All other expensesPrograms $7,057 · Management $4,382 · Fundraising $6,906$18,345
IX-25 Total functional expensesPrograms $834,849 · Management $74,665 · Fundraising $13,308$922,822
Part X · Balance sheet $504,621 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $496,414$405,196
X-4 Accounts receivableStart of year $128,996$95,758
X-9 Prepaid expenses and deferred chargesStart of year $3,667$3,667
X-16 Total assetsStart of year $629,077$504,621
X-17 Accounts payable and accrued expensesStart of year $87,543$67,653
X-26 Total liabilitiesStart of year $87,543$67,653
X-27 Net assets without donor restrictionsStart of year $488,084$386,567
X-28 Net assets with donor restrictionsStart of year $53,450$50,401
X-32 Total net assets or fund balancesStart of year $541,534$436,968
X-33 Total liabilities and net assetsStart of year $629,077$504,621
Part XI · Reconciliation of net assets $436,968 net assets at year end
XI-1 Total revenue$818,256
XI-2 Total expenses$922,822
XI-3 Revenue less expenses−$104,566
XI-4 Net assets at start of year$541,534
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$436,968

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

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