Operate a program for the care and education of young children in the Community.

501(c)(3) charity; gifts are tax-deductible.
58¢ of each $1 spent went to programs.
$58K 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

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 $27K a year · 3% 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
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$58K
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
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $342K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$356K
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+26% vs prior year
Spent
$1.5M
To programs
58%
Net assets
$434K
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$640K
FY2021$613K
FY2022$1.0M
FY2023$1.1M
FY2024$1.4M
Expenses
$1.5M
FY2024▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2020$626K
FY2021$525K
FY2022$916K
FY2023$1.2M
FY2024$1.5M
Net assets
$434K
FY2024▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$271K
FY2021$402K
FY2022$525K
FY2023$497K
FY2024$434K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2009.

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

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $861K Management & general 26% · $380K Fundraising 9% · $126K

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

5 people listed on the 990; $58K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$57,958Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A

Deborah Delisle’s $58K as Executive Director is at the 6th percentile of top reported officer pay among 3868 $1–10M 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 · 4 named individuals · Part VII

NameFY2024FY2022FY2021FY2020
Deborah Delisle$57,958$57,000$51,346$36,961
Lenore Luster———$36,596
Stacey Woods——$32,660$30,338
Pascha Solomon——$7,641—

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 Madison County Community Learning Centers 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 15aYes

Programs and updates

Provides care and education for young children in the community.

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Your first name shows with your question. Madison County Community Learning Centers answers here, for everyone.

Provided by the organization

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1 program · $861K · in their own filed words · FY2024
01

The organization provides to the community services and support for the educational, nutritional,and child care needs of its 5-14 year old children with k-8 grade school 115 students and summer day camp up to 75 students.

$861Kprogram 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 7 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$2K
Money outPt IX
$1.5M
Ln 25
Programscol B$861K
Managementcol C$380K
Fundraisingcol D$126K
Owns and owesPt X
$434K
net assets · Ln 32
Cash and savingsLn 1–2$154K
Total assetsLn 16$790K
LiabilitiesLn 26$356K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$25K
Fees for servicesLn 2g$2K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$154K
Cash and savings togetherLn 1–2$154K
Land, buildings, equipmentLn 10c$21K
Other assetsLn 15$615K
Total assetsLn 16$790K
LiabilitiesLn 26$356K
Net assetsLn 32$434K
OperationsPt I, VI
EmployeesI 534
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 FY24End FY24
Cash and savingsLn 1–2$75K$154K
Land, buildings, equipmentLn 10c$22K$21K
Total assetsLn 16$710K$790K
LiabilitiesLn 26$213K$356K
Net assetsLn 32$497K$434K
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.0M$619K$309K$103K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$67K$40K$20K$7K
Payroll taxesLn 10$91K$54K$27K$9K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$17K
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$10K
Office expensesLn 13$19K$11K$6K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$9K$5K$3K$852
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$33K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$30K$30K
Other expenses (24a–d)Ln 24$122K$73K
All other expensesLn 24e$46K$27K$14K$5K
Total functional expensesLn 25$1.5M$861K$380K$126K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.4M$1.5M−$63K$434K 990 PDF
FY2023 $1.1M$1.2M−$28K$497K 990 PDF
FY2022 $1.0M$916K$123K$525K 990 PDF
FY2021 $613K$525K$87K$402K 990 PDF
FY2020 $640K$626K$14K$271K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,412,176 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $765,172$1,413,341
I-9 Program service revenuePrior year $359,081−$1,170
I-10 Investment income$0
I-11 Other revenuePrior year $652$5
I-12 Total revenuePrior year $1,124,905$1,412,176
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $914,271$1,189,161
I-16a Professional fundraising feesPrior year $15,964$17,138
I-17 Other expensesPrior year $222,357$268,576
I-18 Total expensesPrior year $1,152,592$1,474,875
I-19 Revenue less expensesPrior year −$27,687−$62,699
Part VI · Governance 2 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members2
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,412,176 across 6 lines filed
Lines not itemized here account for −$3,047 of total revenue; see the IRS return.
VIII-1e Government grants$25,000
VIII-1f All other contributions, gifts and grants$1,388,341
VIII-1h Total contributions, gifts and grants$1,413,341
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$1,877
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$5
VIII-12 Total revenue$1,412,176
Part IX · Statement of functional expenses $1,474,875 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 staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $618,962 · Management $309,481 · Fundraising $103,160$1,031,603
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $40,096 · Management $20,048 · Fundraising $6,683$66,827
IX-10 Payroll taxesPrograms $54,439 · Management $27,219 · Fundraising $9,073$90,731
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$9,714
IX-13 Office expensesPrograms $11,418 · Management $5,709 · Fundraising $1,903$19,030
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $5,110 · Management $2,555 · Fundraising $852$8,517
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$32,691
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $1,128$1,128
IX-23 InsurancePrograms $29,800$29,800
IX-24 Other expenses (24a–d)Programs $73,366$121,956
IX-24e All other expensesPrograms $27,444 · Management $13,722 · Fundraising $4,574$45,740
IX-25 Total functional expensesPrograms $860,635 · Management $379,862 · Fundraising $126,245$1,474,875
Part X · Balance sheet $789,891 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $74,699$153,691
X-10c Land, buildings and equipment, netStart of year $22,135$21,007
X-15 Other assetsStart of year $612,793$615,193
X-16 Total assetsStart of year $709,627$789,891
X-24 Unsecured notes and loans payableStart of year $34,718$55,845
X-26 Total liabilitiesStart of year $212,560$355,523
X-28 Net assets with donor restrictionsStart of year $497,067$434,368
X-32 Total net assets or fund balancesStart of year $497,067$434,368
X-33 Total liabilities and net assetsStart of year $709,627$789,891
Part XI · Reconciliation of net assets $434,368 net assets at year end
XI-1 Total revenue$1,412,176
XI-2 Total expenses$1,474,875
XI-3 Revenue less expenses−$62,699
XI-4 Net assets at start of year$497,067
XI-10 Net assets at end of year$434,368

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

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