Waynesboro Early Learning Center FY2024 filing

Tax-deductible

Waynesboro, PA501(c)(3)Since 1971EIN 23-1856521Revenue $1.2M in FY2024

On file with the IRS1801 E Main St, 17268-1878 · Waynesboro, PATax-exempt since Sep 1971Publicly supported charity — 170(b)(1)(A)(vi)

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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.
84¢ of each $1 spent went to programs.
$48K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$48K
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
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
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
$9K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 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
-0.4% vs prior year
Spent
$1.3M
To programs
84%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.2M
FY2024-0.4%
Tap a bar for its year
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
FY2024▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$1.5M
FY2022$1.6M
FY2023$1.1M
FY2024$1.3M
FY2024$1.6M
Net assets
$1.1M
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$552K
FY2021$704K
FY2022$992K
FY2023$1.2M
FY2024$1.1M
FY2024$1.0M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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

84 cents of each dollar spent went to programs.

Program services 84% · $1.1M Management & general 16% · $210K

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

10 people listed on the 990; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Dir.
$27,246Pt VII · Sec A
Executive Dir.
$20,571Pt VII · Sec A
Board Member
$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 President
$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.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2023
01

Child day care services

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$54K
Investment incomeLn 3$6K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.1M
Managementcol C$210K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$541K
Total assetsLn 16$1.1M
LiabilitiesLn 26$9K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$54K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$6K
Other incomeLn 4–11$3K
Gains on assetsLn 7$0
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$541K
SavingsLn 2$0
Cash and savings togetherLn 1–2$541K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$576K
Other assetsLn 15$1
Total assetsLn 16$1.1M
LiabilitiesLn 26$9K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 550
Fiscal year endsHeaderJune
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 FY24End FY24
Cash and savingsLn 1–2$560K$541K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$622K$576K
Total assetsLn 16$1.2M$1.1M
LiabilitiesLn 26$12K$9K
Net assetsLn 32$1.2M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$48K$7K$41K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$862K$750K$112K
Pension plan contributionsLn 8$11K$9K$2K
Other employee benefitsLn 9$0
Payroll taxesLn 10$80K$67K$14K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$2K$184
Office expensesLn 13$24K$24K
Information technologyLn 14$18K$17K$919
RoyaltiesLn 15$0
OccupancyLn 16$46K$44K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$5K$5K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$65K$62K$3K
InsuranceLn 23$19K$18K$945
Other expenses (24a–d)Ln 24$113K$113K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$1.3M$1.1M$210K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $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 $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 FY2024 990 (6 parts)
Part I · Summary $1,223,945 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $398,154$53,515
I-9 Program service revenuePrior year $763,130$1,160,889
I-10 Investment incomePrior year $4,499$6,408
I-11 Other revenuePrior year $63,638$3,133
I-12 Total revenuePrior year $1,229,421$1,223,945
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $759,880$1,001,497
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $328,639$302,357
I-18 Total expensesPrior year $1,088,519$1,303,854
I-19 Revenue less expensesPrior year $140,902−$79,909
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $1,223,945 across 10 lines filed
VIII-1a Federated campaigns$35,285
VIII-1f All other contributions, gifts and grants$18,230
VIII-1h Total contributions, gifts and grants$53,515
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,160,889$1,160,889
VIII-3 Investment incomeRelated to mission $6,408$6,408
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$3,133
VIII-12 Total revenueRelated to mission $1,167,297$1,223,945
Part IX · Statement of functional expenses $1,303,854 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $7,172 · Management $40,645$47,817
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $749,942 · Management $112,060$862,002
IX-8 Pension plan contributionsPrograms $9,396 · Management $1,924$11,320
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $66,697 · Management $13,661$80,358
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $6,947$6,947
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $1,655 · Management $184$1,839
IX-13 Office expensesManagement $24,396$24,396
IX-14 Information technologyPrograms $17,452 · Management $919$18,371
IX-15 Royalties$0
IX-16 OccupancyPrograms $43,918 · Management $2,312$46,230
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $4,954$4,954
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $62,057 · Management $3,266$65,323
IX-23 InsurancePrograms $17,954 · Management $945$18,899
IX-24 Other expenses (24a–d)Programs $112,845$112,845
IX-24e All other expensesManagement $2,553$2,553
IX-25 Total functional expensesPrograms $1,094,042 · Management $209,812 · Fundraising $0$1,303,854
Part X · Balance sheet $1,117,357 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $559,563$541,185
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $622,013$576,171
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$1
X-16 Total assetsStart of year $1,181,576$1,117,357
X-17 Accounts payable and accrued expensesStart of year $5,307$4,550
X-25 Other liabilitiesStart of year $6,937$4,675
X-26 Total liabilitiesStart of year $12,244$9,225
X-27 Net assets without donor restrictionsStart of year $1,169,332$1,108,132
X-32 Total net assets or fund balancesStart of year $1,169,332$1,108,132
X-33 Total liabilities and net assetsStart of year $1,181,576$1,117,357
Part XI · Reconciliation of net assets $1,108,132 net assets at year end
XI-1 Total revenue$1,223,945
XI-2 Total expenses$1,303,854
XI-3 Revenue less expenses−$79,909
XI-4 Net assets at start of year$1,169,332
XI-5 Net unrealized gains (losses) on investments$18,709
XI-10 Net assets at end of year$1,108,132

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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