Association for Middle Level Education FY2021 filing

Tax-deductible

Columbus, OH501(c)(3) EIN 31-0865702Revenue $1.4M in FY2021Latest return filed Jul 8, 2025

On file with the IRSamle.org2550 Corporate Exchange Dr Ste 324, 43231-1660 · Columbus, OHTax-exempt since Mar 1976Publicly supported — 509(a)(2)

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Middle school program development.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$319K 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

FY2021 · 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
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$319K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.7 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
$515K
44% of total assets
Looks good: liabilities are 44% 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
$1.4M
+5% vs prior year
Spent
$1.2M
To programs
69%
Net assets
$656K
By yearFY2020–FY2024
Revenue
$1.4M
FY2021▲ +5%
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
$1.2M
FY2021▼ -21%
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
$656K
FY2021▲ +43%
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 FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Mar 1976.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $824K Management & general 31% · $368K

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; $319K paid to officers and key staff.

Part VII, Section A · reportable compensation
$144,615Pt VII · Sec A
$109,000Pt VII · Sec A
Acct. Mgr./T
$65,000Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$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 →

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.

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3 programs · $824K · in their own filed words · FY2021
01

Professional Development

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

$398Kprogram expense
02

Annual Conference

Holds annual conference for educators involved in middle level education.

$225Kprogram 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.

$201Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$209K
Other incomeLn 4–11$149K
Money outPt IX
$1.2M
Ln 25
Programscol B$824K
Managementcol C$368K
Owns and owesPt X
$656K
net assets · Ln 32
Cash and savingsLn 1–2$569K
Total assetsLn 16$1.2M
LiabilitiesLn 26$515K
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$209K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$12K
Other incomeLn 4–11$149K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$444K
SavingsLn 2$125K
Cash and savings togetherLn 1–2$569K
InvestmentsLn 11–13$440K
Land, buildings, equipmentLn 10c$21K
Total assetsLn 16$1.2M
LiabilitiesLn 26$515K
Net assetsLn 32$656K
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 FY21End FY21
Cash and savingsLn 1–2$414K$569K
InvestmentsLn 11–13$436K$440K
Land, buildings, equipmentLn 10c$23K$21K
Total assetsLn 16$1.0M$1.2M
LiabilitiesLn 26$562K$515K
Net assetsLn 32$460K$656K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$319K$223K$95K
Other salaries and wagesLn 7$160K$112K$48K
Other employee benefitsLn 9$6K$4K$2K
Payroll taxesLn 10$45K$31K$13K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$11K$11K
Investment management feesLn 11f$3K$3K
Other fees for servicesLn 11g$250K$124K$126K
Advertising and promotionLn 12$36K$36K$123
Office expensesLn 13$57K$15K$42K
Information technologyLn 14$12K$2K$10K
OccupancyLn 16$12K$12K
TravelLn 17$23K$7K$16K
Conferences, conventions and meetingsLn 19$181K$178K$3K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$14K$2K$11K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$40K$77K−$37K
Total functional expensesLn 25$1.2M$824K$368K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Jul 8, 2025 $3.5M$3.1M$341K$1.4M 990 PDF
FY2023Filed with the IRS Oct 10, 2024 $2.9M$2.6M$282K$1.1M 990 PDF
FY2022Filed with the IRS Nov 9, 2023 $2.2M$2.0M$191K$801K 990 PDF
FY2021 ViewingFiled with the IRS Nov 2, 2022 $1.4M$1.2M$201K$656K 990 PDF
FY2020Filed with the IRS Nov 10, 2021 $1.3M$1.5M−$166K$460K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $1,392,957 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $222,210$209,486
I-9 Program service revenuePrior year $990,085$1,022,970
I-10 Investment incomePrior year $11,455$11,764
I-11 Other revenuePrior year $108,863$148,737
I-12 Total revenuePrior year $1,332,613$1,392,957
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $657,537$529,009
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $841,467$662,476
I-18 Total expensesPrior year $1,499,004$1,191,485
I-19 Revenue less expensesPrior year −$166,391$201,472
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 $1,392,957 across 6 lines filed
Lines not itemized here account for $142,112 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$209,486
VIII-1h Total contributions, gifts and grants$209,486
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $966,824 · Unrelated business $56,146$1,022,970
VIII-3 Investment incomeRelated to mission $11,764$11,764
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,625$6,625
VIII-12 Total revenueRelated to mission $1,127,325 · Unrelated business $56,146$1,392,957
Part IX · Statement of functional expenses $1,191,485 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $223,232 · Management $95,383$318,615
IX-7 Other salaries and wagesPrograms $111,947 · Management $47,832$159,779
IX-9 Other employee benefitsPrograms $4,071 · Management $1,605$5,676
IX-10 Payroll taxesPrograms $31,473 · Management $13,466$44,939
IX-11b Legal feesManagement $8,094$8,094
IX-11c Accounting feesManagement $11,025$11,025
IX-11f Investment management feesManagement $2,841$2,841
IX-11g Other fees for servicesPrograms $123,698 · Management $126,285$249,983
IX-12 Advertising and promotionPrograms $36,320 · Management $123$36,443
IX-13 Office expensesPrograms $15,107 · Management $41,588$56,695
IX-14 Information technologyPrograms $1,800 · Management $10,176$11,976
IX-16 OccupancyPrograms $11,685$11,685
IX-17 TravelPrograms $7,058 · Management $16,114$23,172
IX-19 Conferences, conventions and meetingsPrograms $177,864 · Management $3,499$181,363
IX-20 InterestManagement $4,821$4,821
IX-22 Depreciation, depletion and amortizationPrograms $2,326 · Management $11,297$13,623
IX-23 InsuranceManagement $11,199$11,199
IX-24 Other expenses (24a–d)Programs $77,010 · Management −$37,454$39,556
IX-25 Total functional expensesPrograms $823,591 · Management $367,894 · Fundraising $0$1,191,485
Part X · Balance sheet $1,170,170 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $288,178$443,616
X-2 Savings and temporary cash investmentsStart of year $125,559$125,354
X-4 Accounts receivableStart of year $36,738$50,253
X-8 Inventories for sale or useStart of year $21,956$23,615
X-9 Prepaid expenses and deferred chargesStart of year $74,228$49,254
X-10c Land, buildings and equipment, netStart of year $23,297$21,143
X-11 Publicly traded securitiesStart of year $436,451$439,512
X-14 Intangible assetsStart of year $8,070$17,423
X-16 Total assetsStart of year $1,022,138$1,170,170
X-17 Accounts payable and accrued expensesStart of year $56,575$55,299
X-19 Deferred revenueStart of year $343,771$300,735
X-24 Unsecured notes and loans payableStart of year $149,900$149,900
X-26 Total liabilitiesStart of year $562,203$514,586
X-27 Net assets without donor restrictionsStart of year $459,935$655,584
X-32 Total net assets or fund balancesStart of year $459,935$655,584
X-33 Total liabilities and net assetsStart of year $1,022,138$1,170,170
Part XI · Reconciliation of net assets $655,584 net assets at year end
XI-1 Total revenue$1,392,957
XI-2 Total expenses$1,191,485
XI-3 Revenue less expenses$201,472
XI-4 Net assets at start of year$459,935
XI-5 Net unrealized gains (losses) on investments−$5,823
XI-10 Net assets at end of year$655,584

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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