Middle school program development.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 50 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
4 of 5
filings with a surplus
Average surplus $170K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$366K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$835K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
+19% vs prior year
Spent
$3.1M
To programs
79%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$3.5M
FY2024▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$2.2M
FY2023$2.9M
FY2024$3.5M
Expenses
$3.1M
FY2024▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.2M
FY2022$2.0M
FY2023$2.6M
FY2024$3.1M
Net assets
$1.4M
FY2024▲ +31%
Tap a bar for its year
Net assets by fiscal year
FY2020$460K
FY2021$656K
FY2022$801K
FY2023$1.1M
FY2024$1.4M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1976.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $2.5M Management & general 21% · $652K

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

15 people listed on the 990; $366K paid to officers and key staff.

Part VII, Section A · reportable compensation
$184,039Pt VII · Sec A
$133,973Pt VII · Sec A
Acct. Mgr./T
$47,824Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Stephanie Simpson$184,039$191,640$182,000$144,615—
Stephanie Auditore Simpson————$152,136
Derek Neal$133,973$147,000$125,000$109,000$106,558
Megan Mooney$47,824$74,624$69,000$65,000$53,750

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 Association for Middle Level Education 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

Develops programs for middle school students.

Questions for Association for Middle Level Education

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Provided by the organization

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3 programs · $2.5M · in their own filed words · FY2024
01

Professional Development

Provides workshops, onsite classes, school assessment tools and online resources regarding middle level education.

$1.4Mprogram expense
02

Annual Conference

Holds annual conference for educators involved in middle level education.

$889Kprogram expense
03

Membership/Subscriptions

Offer annual memberships to existing, past and prespective members in middle level education. Offer journals and newsletters to members and subscribers regarding middle level education.

$184Kprogram 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
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Fees for servicesLn 2g$3.1M
Other incomeLn 4–11$233K
Gifts and grantsLn 1h$76K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.5M
Managementcol C$652K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$2.3M
LiabilitiesLn 26$835K
PeoplePt VI, VII
15
listed · VII A
PaidVII A3
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$76K
Fees for servicesLn 2g$3.1M
Investment incomeLn 3$48K
Other incomeLn 4–11$233K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$671K
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$26K
Land, buildings, equipmentLn 10c$54K
Other assetsLn 15$10K
Total assetsLn 16$2.3M
LiabilitiesLn 26$835K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 57
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$766K$1.7M
InvestmentsLn 11–13$580K$26K
Land, buildings, equipmentLn 10c$47K$54K
Total assetsLn 16$1.8M$2.3M
LiabilitiesLn 26$698K$835K
Net assetsLn 32$1.1M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$17K$17K
Pay of current officers, directors and key staffLn 5$433K$285K$148K
Other salaries and wagesLn 7$258K$157K$101K
Pension plan contributionsLn 8$18K$11K$7K
Other employee benefitsLn 9$12K$12K$143
Payroll taxesLn 10$64K$42K$22K
Legal feesLn 11b$11K$11K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$137K$91K$45K
Advertising and promotionLn 12$35K$35K$275
Office expensesLn 13$68K$51K$17K
Information technologyLn 14$122K$13K$108K
RoyaltiesLn 15$4K$4K
OccupancyLn 16$48K$48K
TravelLn 17$162K$121K$40K
Conferences, conventions and meetingsLn 19$1.5M$1.5M$9K
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$29K$10K$19K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$176K$119K$57K
Total functional expensesLn 25$3.1M$2.5M$652K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.5M$3.1M$341K$1.4M 990 PDF
FY2023 $2.9M$2.6M$282K$1.1M 990 PDF
FY2022 $2.2M$2.0M$191K$801K 990 PDF
FY2021 $1.4M$1.2M$201K$656K 990 PDF
FY2020 $1.3M$1.5M−$166K$460K 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 J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,455,794 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $75,108$76,416
I-9 Program service revenuePrior year $2,514,368$3,098,431
I-10 Investment incomePrior year $42,327$48,007
I-11 Other revenuePrior year $268,359$232,940
I-12 Total revenuePrior year $2,900,162$3,455,794
I-13 Grants and similar amounts paid$17,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $716,036$785,611
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,901,805$2,311,914
I-18 Total expensesPrior year $2,617,841$3,114,525
I-19 Revenue less expensesPrior year $282,321$341,269
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,455,794 across 6 lines filed
Lines not itemized here account for $151,945 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$76,416
VIII-1h Total contributions, gifts and grants$76,416
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,098,431$3,098,431
VIII-3 Investment incomeRelated to mission $48,007$48,007
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,660 · Unrelated business $79,335$80,995
VIII-12 Total revenueRelated to mission $3,300,043 · Unrelated business $79,335$3,455,794
Part IX · Statement of functional expenses $3,114,525 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $17,000$17,000
IX-5 Pay of current officers, directors and key staffPrograms $284,714 · Management $147,959$432,673
IX-7 Other salaries and wagesPrograms $156,992 · Management $101,149$258,141
IX-8 Pension plan contributionsPrograms $11,222 · Management $6,800$18,022
IX-9 Other employee benefitsPrograms $12,137 · Management $143$12,280
IX-10 Payroll taxesPrograms $42,423 · Management $22,072$64,495
IX-11b Legal feesManagement $10,534$10,534
IX-11c Accounting feesManagement $5,400$5,400
IX-11g Other fees for servicesPrograms $91,171 · Management $45,380$136,551
IX-12 Advertising and promotionPrograms $34,624 · Management $275$34,899
IX-13 Office expensesPrograms $51,264 · Management $16,972$68,236
IX-14 Information technologyPrograms $13,403 · Management $108,254$121,657
IX-15 RoyaltiesPrograms $3,584$3,584
IX-16 OccupancyManagement $48,034$48,034
IX-17 TravelPrograms $121,173 · Management $40,379$161,552
IX-19 Conferences, conventions and meetingsPrograms $1,494,743 · Management $9,075$1,503,818
IX-20 InterestManagement $4,000$4,000
IX-22 Depreciation, depletion and amortizationPrograms $9,590 · Management $19,480$29,070
IX-23 InsuranceManagement $8,823$8,823
IX-24 Other expenses (24a–d)Programs $118,662 · Management $57,094$175,756
IX-25 Total functional expensesPrograms $2,462,702 · Management $651,823 · Fundraising $0$3,114,525
Part X · Balance sheet $2,257,449 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $351,724$1,054,022
X-2 Savings and temporary cash investmentsStart of year $414,382$670,971
X-4 Accounts receivableStart of year $97,067$175,317
X-8 Inventories for sale or useStart of year $41,896$34,934
X-9 Prepaid expenses and deferred chargesStart of year $198,892$213,683
X-10c Land, buildings and equipment, netStart of year $46,990$54,272
X-11 Publicly traded securitiesStart of year $580,318$25,525
X-14 Intangible assetsStart of year $31,116$18,891
X-15 Other assetsStart of year $19,209$9,834
X-16 Total assetsStart of year $1,781,594$2,257,449
X-17 Accounts payable and accrued expensesStart of year $202,142$329,528
X-19 Deferred revenueStart of year $328,832$364,084
X-24 Unsecured notes and loans payableStart of year $144,982$141,236
X-26 Total liabilitiesStart of year $697,842$834,848
X-27 Net assets without donor restrictionsStart of year $1,083,752$1,422,601
X-32 Total net assets or fund balancesStart of year $1,083,752$1,422,601
X-33 Total liabilities and net assetsStart of year $1,781,594$2,257,449
Part XI · Reconciliation of net assets $1,422,601 net assets at year end
XI-1 Total revenue$3,455,794
XI-2 Total expenses$3,114,525
XI-3 Revenue less expenses$341,269
XI-4 Net assets at start of year$1,083,752
XI-5 Net unrealized gains (losses) on investments−$2,420
XI-10 Net assets at end of year$1,422,601

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

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