White Clay School FY2022 filing

Tax-deductible

Kennett Sq, PA501(c)(3)EducationEIN 23-3083445

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White Clay School is a kindergarten throuth 8th grade, religious, nonpublic School, registered through the PA department of education, providing a full curriculum learning program to School age students with autism related learning disabilities.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$190K 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

FY2022 · 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
5 of 5
filings with a surplus
Average surplus $607K a year · 21% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$190K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $20K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$39K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.1M
+36% vs prior year
Spent
$2.3M
To programs
94%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$3.1M
FY2022▲ +36%
Revenue by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$3.1M
FY2023$3.3M
FY2024$3.7M
Expenses
$2.3M
FY2022▲ +13%
Expenses by fiscal year
FY2020$1.7M
FY2021$2.0M
FY2022$2.3M
FY2023$2.5M
FY2024$2.9M
Net assets
$2.1M
FY2022▲ +85%
Net assets by fiscal year
FY2020$891K
FY2021$1.1M
FY2022$2.1M
FY2023$2.8M
FY2024$3.4M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Dec 2001.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $2.2M Management & general 6% · $136K

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

4 people listed on the 990; $190K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$129,500Pt VII · Sec A
Board Member
$60,800Pt VII · Sec A
Board Treasu
$0Pt VII · Sec A
Board Secret
$0Pt VII · Sec A

Michael Shoap’s $231K as Board Member is at the 89th percentile of top reported officer pay among 3394 $1–10M education 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

NameFY2024FY2022FY2021FY2020
Michael Shoap$231,000$60,800$14,400$34,014
Andrea Shoap$108,400$129,500$110,000$78,500

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

Educates school-age students with autism-related learning disabilities through a full curriculum.

Provided by the organization

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1 program service account for $903K of program spending, described in the organization's own filed words · FY2022.
01

White clay school is a kindergarten through 8TH grade, religious, nonpublic school, registered through the pa department of education, providing a full curriculum learning program to school age students with autism related learning disabilities.

$903Kprogram 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 · FY2023
Total grants receivedfrom 2 funders$20K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Fees for servicesLn 2g$3.0M
Gifts and grantsLn 1h$116K
Investment incomeLn 3$2K
Money outPt IX
$2.3M
Ln 25
Programscol B$2.2M
Managementcol C$136K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$2.2M
LiabilitiesLn 26$39K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$116K
Government grantsLn 1e$116K
Fees for servicesLn 2g$3.0M
Investment incomeLn 3$2K
Other incomeLn 4–11$494
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$459K
SavingsLn 2$851K
Cash and savings togetherLn 1–2$1.3M
Land, buildings, equipmentLn 10c$125K
Other assetsLn 15$105K
Total assetsLn 16$2.2M
LiabilitiesLn 26$39K
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 538
VolunteersI 64
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$851K$1.3M
Land, buildings, equipmentLn 10c$157K$125K
Total assetsLn 16$1.4M$2.2M
LiabilitiesLn 26$33K$39K
Net assetsLn 32$1.3M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$190K$61K$130K
Other salaries and wagesLn 7$903K$903K
Other employee benefitsLn 9$128K$122K$6K
Payroll taxesLn 10$91K$91K
Other fees for servicesLn 11g$251K$251K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$68K$68K
OccupancyLn 16$277K$277K
TravelLn 17$43K$43K
Depreciation, depletion and amortizationLn 22$38K$38K
InsuranceLn 23$41K$41K
Other expenses (24a–d)Ln 24$204K$204K
All other expensesLn 24e$55K$55K
Total functional expensesLn 25$2.3M$2.2M$136K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.7M$2.9M$814K$3.4M 990 PDF
FY2023 $3.3M$2.5M$806K$2.8M 990 PDF
FY2022 Viewing $3.1M$2.3M$797K$2.1M 990 PDF
FY2021 $2.3M$2.0M$253K$1.1M 990 PDF
FY2020 $2.1M$1.7M$365K$891K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $3,090,564 across 6 lines filed
VIII-1e Government grants$115,621
VIII-1h Total contributions, gifts and grants$115,621
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,972,133$2,972,133
VIII-3 Investment incomeRelated to mission $2,316$2,316
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $494$494
VIII-12 Total revenueRelated to mission $2,974,943$3,090,564
Part IX · Statement of functional expenses $2,293,389 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $60,800 · Management $129,500$190,300
IX-7 Other salaries and wagesPrograms $903,208$903,208
IX-9 Other employee benefitsPrograms $122,143 · Management $6,300$128,443
IX-10 Payroll taxesPrograms $90,677$90,677
IX-11g Other fees for servicesPrograms $251,402$251,402
IX-12 Advertising and promotionPrograms $4,431$4,431
IX-13 Office expensesPrograms $68,083$68,083
IX-16 OccupancyPrograms $277,172$277,172
IX-17 TravelPrograms $42,643$42,643
IX-22 Depreciation, depletion and amortizationPrograms $37,638$37,638
IX-23 InsurancePrograms $40,612$40,612
IX-24 Other expenses (24a–d)Programs $204,125$204,125
IX-24e All other expensesPrograms $54,655$54,655
IX-25 Total functional expensesPrograms $2,157,589 · Management $135,800 · Fundraising $0$2,293,389
Part X · Balance sheet $2,160,362 assets, 11 lines filed
Asset lines not itemized here account for $12,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $218,607$459,311
X-2 Savings and temporary cash investmentsStart of year $632,163$850,643
X-4 Accounts receivableStart of year $349,468$608,613
X-10c Land, buildings and equipment, netStart of year $157,013$124,875
X-15 Other assets$104,920
X-16 Total assetsStart of year $1,357,251$2,160,362
X-17 Accounts payable and accrued expenses−$36
X-25 Other liabilitiesStart of year $32,874$38,846
X-26 Total liabilitiesStart of year $32,874$38,810
X-32 Total net assets or fund balancesStart of year $1,324,377$2,121,552
X-33 Total liabilities and net assetsStart of year $1,357,251$2,160,362
Part XI · Reconciliation of net assets $2,121,552 net assets at year end
XI-1 Total revenue$3,090,564
XI-2 Total expenses$2,293,389
XI-3 Revenue less expenses$797,175
XI-4 Net assets at start of year$1,324,377
XI-10 Net assets at end of year$2,121,552

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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