Waynesboro Early Learning Center FY2021 filing

Tax-deductible

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

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

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$57K 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

FY2021 · 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$57K
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
2 mo
of spending, in cash
Fine: 2.5 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
$244K
26% of total assets
Looks good: liabilities are 26% 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
$1.6M
+27% vs prior year
Spent
$1.5M
To programs
85%
Net assets
$704K
By yearFY2020–FY2024
Revenue
$1.6M
FY2021▲ +27%
Revenue by fiscal year
FY2020$1.2M
FY2021$1.6M
FY2022$1.8M
FY2023$1.2M
FY2024$1.2M
FY2024$1.5M
Expenses
$1.5M
FY2021▲ +15%
Expenses by fiscal year
FY2020$1.3M
FY2021$1.5M
FY2022$1.6M
FY2023$1.1M
FY2024$1.3M
FY2024$1.6M
Net assets
$704K
FY2021▲ +27%
Net assets by fiscal year
FY2020$552K
FY2021$704K
FY2022$992K
FY2023$1.2M
FY2024$1.1M
FY2024$1.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

You’re viewing the FY2021 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

85 cents of each dollar spent went to programs.

Program services 85% · $1.2M Management & general 15% · $226K

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

Who runs it and what they're paid

13 people listed on the 990; $57K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$57,308Pt VII · Sec A
Board Member
$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
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.

See Waynesboro Early Learning Center 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

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

Provided by the organization

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

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1 program service account for $1.2M of program spending, described in the organization's own filed words · FY2020.
01

Child day care services

$1.2Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$333K
Other incomeLn 4–11$6K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.2M
Managementcol C$226K
Owns and owesPt X
$704K
net assets · Ln 32
Cash and savingsLn 1–2$310K
Total assetsLn 16$948K
LiabilitiesLn 26$244K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$333K
Government grantsLn 1e$254K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$5K
Other incomeLn 4–11$6K
Gains on assetsLn 7$3K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$299K
SavingsLn 2$11K
Cash and savings togetherLn 1–2$310K
InvestmentsLn 11–13$158K
Land, buildings, equipmentLn 10c$247K
Other assetsLn 15$98K
Total assetsLn 16$948K
LiabilitiesLn 26$244K
Net assetsLn 32$704K
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 FY21End FY21
Cash and savingsLn 1–2$239K$310K
InvestmentsLn 11–13$128K$158K
Land, buildings, equipmentLn 10c$220K$247K
Total assetsLn 16$799K$948K
LiabilitiesLn 26$247K$244K
Net assetsLn 32$552K$704K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$10K$56K
Other salaries and wagesLn 7$855K$746K$109K
Other employee benefitsLn 9$3K$3K$573
Payroll taxesLn 10$82K$68K$14K
Accounting feesLn 11c$8K$8K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$261$261
Advertising and promotionLn 12$3K$1K$1K
Office expensesLn 13$23K$23K
Information technologyLn 14$4K$4K
OccupancyLn 16$111K$106K$6K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$6K$6K
Depreciation, depletion and amortizationLn 22$24K$23K$1K
InsuranceLn 23$13K$12K$646
Other expenses (24a–d)Ln 24$238K$238K
All other expensesLn 24e$22K$22K$10
Total functional expensesLn 25$1.5M$1.2M$226K$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 Viewing $1.6M$1.5M$108K$704K 990 PDF
FY2020 $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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $1,569,046 across 9 lines filed
VIII-1a Federated campaigns$18,143
VIII-1e Government grants$253,722
VIII-1f All other contributions, gifts and grants$60,771
VIII-1h Total contributions, gifts and grants$332,636
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,224,767$1,224,767
VIII-3 Investment incomeExcluded from tax $2,501$2,501
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,661$2,661
VIII-8 Net income from fundraising events$6,481
VIII-12 Total revenueRelated to mission $1,224,767 · Excluded from tax $5,162$1,569,046
Part IX · Statement of functional expenses $1,461,535 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $9,811 · Management $55,597$65,408
IX-7 Other salaries and wagesPrograms $745,791 · Management $109,209$855,000
IX-9 Other employee benefitsPrograms $2,759 · Management $573$3,332
IX-10 Payroll taxesPrograms $68,222 · Management $14,161$82,383
IX-11c Accounting feesManagement $7,564$7,564
IX-11f Investment management feesManagement $1,396$1,396
IX-11g Other fees for servicesManagement $261$261
IX-12 Advertising and promotionPrograms $1,284 · Management $1,285$2,569
IX-13 Office expensesManagement $22,653$22,653
IX-14 Information technologyPrograms $3,832$3,832
IX-16 OccupancyPrograms $105,657 · Management $5,561$111,218
IX-17 TravelPrograms $2,869$2,869
IX-19 Conferences, conventions and meetingsManagement $6,171$6,171
IX-22 Depreciation, depletion and amortizationPrograms $22,842 · Management $1,205$24,047
IX-23 InsurancePrograms $12,265 · Management $646$12,911
IX-24 Other expenses (24a–d)Programs $238,287$238,287
IX-24e All other expensesPrograms $21,624 · Management $10$21,634
IX-25 Total functional expensesPrograms $1,235,243 · Management $226,292 · Fundraising $0$1,461,535
Part X · Balance sheet $947,836 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $231,561$299,333
X-2 Savings and temporary cash investmentsStart of year $7,457$11,041
X-3 Pledges and grants receivableStart of year $14,000$14,000
X-4 Accounts receivableStart of year $110,092$110,092
X-9 Prepaid expenses and deferred chargesStart of year $3,029$10,045
X-10c Land, buildings and equipment, netStart of year $220,385$247,198
X-11 Publicly traded securitiesStart of year $127,957$158,477
X-15 Other assetsStart of year $84,243$97,650
X-16 Total assetsStart of year $798,724$947,836
X-17 Accounts payable and accrued expensesStart of year $33,662$31,336
X-19 Deferred revenueStart of year $3,886$3,886
X-24 Unsecured notes and loans payableStart of year $176,062$176,062
X-25 Other liabilitiesStart of year $32,895$32,895
X-26 Total liabilitiesStart of year $246,505$244,179
X-27 Net assets without donor restrictionsStart of year $450,437$703,657
X-32 Total net assets or fund balancesStart of year $552,219$703,657
X-33 Total liabilities and net assetsStart of year $798,724$947,836
Part XI · Reconciliation of net assets $703,657 net assets at year end
XI-1 Total revenue$1,569,046
XI-2 Total expenses$1,461,535
XI-3 Revenue less expenses$107,511
XI-4 Net assets at start of year$552,219
XI-5 Net unrealized gains (losses) on investments$43,927
XI-10 Net assets at end of year$703,657

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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