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

501(c)(3) charity; gifts are tax-deductible.
61¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
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
$213K
30% of total assets
Looks good: liabilities are 30% 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
$1.1M
+8% vs prior year
Spent
$1.2M
To programs
61%
Net assets
$497K
By yearFY2020–FY2024
Revenue
$1.1M
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$640K
FY2021$613K
FY2022$1.0M
FY2023$1.1M
FY2024$1.4M
Expenses
$1.2M
FY2023▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2020$626K
FY2021$525K
FY2022$916K
FY2023$1.2M
FY2024$1.5M
Net assets
$497K
FY2023▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$271K
FY2021$402K
FY2022$525K
FY2023$497K
FY2024$434K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 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 Jan 2009.

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

Where the money goes

61 cents of each dollar spent went to programs.

Program services 61% · $699K Management & general 26% · $299K Fundraising 9% · $99K

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.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Executive Director
$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.

Questions for Madison County Community Learning Centers

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Provided by the organization

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1 program · $699K · in their own filed words · FY2023
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.

$699Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$765K
Fees for servicesLn 2g$359K
Other incomeLn 4–11$652
Money outPt IX
$1.2M
Ln 25
Programscol B$699K
Managementcol C$299K
Fundraisingcol D$99K
Owns and owesPt X
$497K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$710K
LiabilitiesLn 26$213K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$765K
Government grantsLn 1e$100K
Fees for servicesLn 2g$359K
Other incomeLn 4–11$652
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$75K
Cash and savings togetherLn 1–2$75K
Land, buildings, equipmentLn 10c$22K
Other assetsLn 15$613K
Total assetsLn 16$710K
LiabilitiesLn 26$213K
Net assetsLn 32$497K
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 FY23End FY23
Cash and savingsLn 1–2$117K$75K
Land, buildings, equipmentLn 10c$23K$22K
Total assetsLn 16$716K$710K
LiabilitiesLn 26$191K$213K
Net assetsLn 32$525K$497K
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$845K$507K$253K$84K
Pension plan contributionsLn 8$49K$29K$15K$5K
Other employee benefitsLn 9$0
Payroll taxesLn 10$21K$13K$6K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$16K
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K
Office expensesLn 13$24K$14K$7K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$13K$8K$4K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$6K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$38K$38K
Other expenses (24a–d)Ln 24$95K$65K
All other expensesLn 24e$43K$26K$13K$4K
Total functional expensesLn 25$1.2M$699K$299K$99K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.4M$1.5M−$63K$434K 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $1,124,905 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $151,574$765,172
I-9 Program service revenuePrior year $880,595$359,081
I-10 Investment incomePrior year $6,745$0
I-11 Other revenue$652
I-12 Total revenuePrior year $1,038,914$1,124,905
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $760,467$914,271
I-16a Professional fundraising fees$15,964
I-17 Other expensesPrior year $155,252$222,357
I-18 Total expensesPrior year $915,719$1,152,592
I-19 Revenue less expensesPrior year $123,195−$27,687
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 $1,124,905 across 6 lines filed
Lines not itemized here account for −$8,713 of total revenue; see the IRS return.
VIII-1e Government grants$100,000
VIII-1f All other contributions, gifts and grants$665,172
VIII-1h Total contributions, gifts and grants$765,172
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$359,081
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$9,365
VIII-12 Total revenue$1,124,905
Part IX · Statement of functional expenses $1,152,592 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 $506,723 · Management $253,362 · Fundraising $84,454$844,539
IX-8 Pension plan contributionsPrograms $29,116 · Management $14,558 · Fundraising $4,852$48,526
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $12,724 · Management $6,362 · Fundraising $2,120$21,206
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$2,878
IX-13 Office expensesPrograms $14,189 · Management $7,095 · Fundraising $2,365$23,649
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $7,648 · Management $3,824 · Fundraising $1,274$12,746
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$5,507
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $1,128$1,128
IX-23 InsurancePrograms $38,377$38,377
IX-24 Other expenses (24a–d)Programs $65,040$95,331
IX-24e All other expensesPrograms $25,645 · Management $12,822 · Fundraising $4,274$42,741
IX-25 Total functional expensesPrograms $699,462 · Management $299,151 · Fundraising $99,339$1,152,592
Part X · Balance sheet $709,627 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $117,204$74,699
X-10c Land, buildings and equipment, netStart of year $23,263$22,135
X-15 Other assetsStart of year $575,189$612,793
X-16 Total assetsStart of year $715,656$709,627
X-24 Unsecured notes and loans payable$14,651
X-26 Total liabilitiesStart of year $190,902$212,560
X-28 Net assets with donor restrictionsStart of year $524,754$497,067
X-32 Total net assets or fund balancesStart of year $524,754$497,067
X-33 Total liabilities and net assetsStart of year $715,656$709,627
Part XI · Reconciliation of net assets $497,067 net assets at year end
XI-1 Total revenue$1,124,905
XI-2 Total expenses$1,152,592
XI-3 Revenue less expenses−$27,687
XI-4 Net assets at start of year$524,754
XI-10 Net assets at end of year$497,067

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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