Waynesboro Early Learning Center FY2020 filing

Tax-deductible

Waynesboro, PA501(c)(3)Since 1971EIN 23-1856521

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Provide families with safe, quality child care in an environment that fosters Learning and respect

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$59K 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 $72K a year · 5% 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
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$59K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $13K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$247K
31% of total assets
Looks good: liabilities are 31% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
Spent
$1.3M
To programs
83%
Net assets
$552K
By yearFY2020–FY2024
Revenue
$1.2M
FY2020
Revenue by fiscal year
FY2020$1.2M
FY2021$1.6M
FY2022$1.8M
FY2023$1.2M
FY2024$1.2M
FY2024$1.5M
Expenses
$1.3M
FY2020
Expenses by fiscal year
FY2020$1.3M
FY2021$1.5M
FY2022$1.6M
FY2023$1.1M
FY2024$1.3M
FY2024$1.6M
Net assets
$552K
FY2020
Net assets by fiscal year
FY2020$552K
FY2021$704K
FY2022$992K
FY2023$1.2M
FY2024$1.1M
FY2024$1.0M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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 Sep 1971.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.1M Management & general 17% · $211K

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; $59K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Di
$59,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kay Fitz————$57,308$59,000
Jasmin Cubit—$27,246$55,646$45,152——
Karen Walker$54,519$20,571————

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

Programs and updates

Offers families safe, quality child care that fosters learning and respect.

Provided by the organization

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1 program service account for $1.1M of program spending, described in the organization's own filed words · FY2019.
01

Child day care services

$1.1Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$13K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$682K
Gifts and grantsLn 1h$546K
Investment incomeLn 3$11K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.1M
Managementcol C$211K
Owns and owesPt X
$552K
net assets · Ln 32
Cash and savingsLn 1–2$239K
Total assetsLn 16$799K
LiabilitiesLn 26$247K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$546K
Government grantsLn 1e$497K
Fees for servicesLn 2g$682K
Investment incomeLn 3$11K
Gains on assetsLn 7$8K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$232K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$239K
InvestmentsLn 11–13$128K
Land, buildings, equipmentLn 10c$220K
Other assetsLn 15$84K
Total assetsLn 16$799K
LiabilitiesLn 26$247K
Net assetsLn 32$552K
OperationsPt I, VI
EmployeesI 550
Fiscal year endsHeaderJune
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$183K$239K
InvestmentsLn 11–13$64K$128K
Land, buildings, equipmentLn 10c$216K$220K
Total assetsLn 16$647K$799K
LiabilitiesLn 26$54K$247K
Net assetsLn 32$593K$552K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$55K$8K$47K
Other salaries and wagesLn 7$845K$737K$108K
Other employee benefitsLn 9$4K$3K$607
Payroll taxesLn 10$66K$55K$11K
Accounting feesLn 11c$8K$8K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$2K$868$869
Office expensesLn 13$25K$10K$15K
Information technologyLn 14$3K$3K$147
OccupancyLn 16$43K$41K$2K
Conferences, conventions and meetingsLn 19$11K$11K
Depreciation, depletion and amortizationLn 22$32K$31K$2K
InsuranceLn 23$9K$9K$475
Other expenses (24a–d)Ln 24$157K$154K$4K
All other expensesLn 24e$10K$10K$286
Total functional expensesLn 25$1.3M$1.1M$211K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.2M$1.3M−$80K$1.1M 990 PDF
FY2023 $1.2M$1.1M$141K$1.2M 990 PDF
FY2022 $1.8M$1.6M$225K$992K 990 PDF
FY2021 $1.6M$1.5M$108K$704K 990 PDF
FY2020 Viewing $1.2M$1.3M−$33K$552K 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 (4 parts)
Part VIII · Statement of revenue $1,239,583 across 8 lines filed
VIII-1a Federated campaigns$24,100
VIII-1e Government grants$496,534
VIII-1f All other contributions, gifts and grants$25,172
VIII-1h Total contributions, gifts and grants$545,806
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $682,487$682,487
VIII-3 Investment incomeExcluded from tax $2,952$2,952
VIII-7 Net gain or loss on sales of assetsExcluded from tax $8,338$8,338
VIII-12 Total revenueRelated to mission $682,487 · Excluded from tax $11,290$1,239,583
Part IX · Statement of functional expenses $1,272,147 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $8,250 · Management $46,750$55,000
IX-7 Other salaries and wagesPrograms $736,662 · Management $107,871$844,533
IX-9 Other employee benefitsPrograms $2,923 · Management $607$3,530
IX-10 Payroll taxesPrograms $55,064 · Management $11,430$66,494
IX-11c Accounting feesManagement $7,778$7,778
IX-11f Investment management feesManagement $1,208$1,208
IX-11g Other fees for servicesManagement $1,035$1,035
IX-12 Advertising and promotionPrograms $868 · Management $869$1,737
IX-13 Office expensesPrograms $10,343 · Management $14,774$25,117
IX-14 Information technologyPrograms $2,788 · Management $147$2,935
IX-16 OccupancyPrograms $40,788 · Management $2,148$42,936
IX-19 Conferences, conventions and meetingsManagement $10,711$10,711
IX-22 Depreciation, depletion and amortizationPrograms $30,542 · Management $1,609$32,151
IX-23 InsurancePrograms $9,023 · Management $475$9,498
IX-24 Other expenses (24a–d)Programs $153,721 · Management $3,583$157,304
IX-24e All other expensesPrograms $9,894 · Management $286$10,180
IX-25 Total functional expensesPrograms $1,060,866 · Management $211,281 · Fundraising $0$1,272,147
Part X · Balance sheet $798,724 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $116,253$231,561
X-2 Savings and temporary cash investmentsStart of year $66,452$7,457
X-3 Pledges and grants receivableStart of year $10,792$14,000
X-4 Accounts receivableStart of year $83,287$110,092
X-9 Prepaid expenses and deferred chargesStart of year $3,178$3,029
X-10c Land, buildings and equipment, netStart of year $215,914$220,385
X-11 Publicly traded securitiesStart of year $64,500$127,957
X-15 Other assetsStart of year $86,485$84,243
X-16 Total assetsStart of year $646,861$798,724
X-17 Accounts payable and accrued expensesStart of year $32,798$33,662
X-19 Deferred revenueStart of year $3,083$3,886
X-24 Unsecured notes and loans payable$176,062
X-25 Other liabilitiesStart of year $18,479$32,895
X-26 Total liabilitiesStart of year $54,360$246,505
X-27 Net assets without donor restrictionsStart of year $486,224$450,437
X-28 Net assets with donor restrictionsStart of year $106,277$101,782
X-32 Total net assets or fund balancesStart of year $592,501$552,219
X-33 Total liabilities and net assetsStart of year $646,861$798,724
Part XI · Reconciliation of net assets $552,219 net assets at year end
XI-1 Total revenue$1,239,583
XI-2 Total expenses$1,272,147
XI-3 Revenue less expenses−$32,564
XI-4 Net assets at start of year$592,501
XI-5 Net unrealized gains (losses) on investments−$7,718
XI-10 Net assets at end of year$552,219

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

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