Make Way for Books FY2023 filing

Tax-deductible

Tucson, AZ501(c)(3)EducationEIN 31-1583036Revenue $3.0M in FY2023

On file with the IRSmakewayforbooks.org700 N Stone Ave, 85705-8351 · Tucson, AZTax-exempt since Mar 1998Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Make Way for Books is to give all children the chance to read and succeed.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$230K 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

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $269K a year · 9% 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
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$230K
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
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $149K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$347K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
+10% vs prior year
Spent
$2.7M
To programs
83%
Net assets
$2.5M
By yearFY2021–FY2025
Revenue
$3.0M
FY2023▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.0M
FY2022$2.7M
FY2023$3.0M
FY2024$3.5M
FY2025$3.7M
Expenses
$2.7M
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.9M
FY2022$2.3M
FY2023$2.7M
FY2024$3.1M
FY2025$3.5M
Net assets
$2.5M
FY2023▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.9M
FY2022$2.3M
FY2023$2.5M
FY2024$2.9M
FY2025$3.1M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1998.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $2.3M Management & general 11% · $293K Fundraising 6% · $167K

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

21 people listed on the 990; $230K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$91,797Pt VII · Sec A
Interim CEO
$68,188Pt VII · Sec A
$56,090Pt VII · Sec A
Chief Operating Officer
$13,850Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Yissel Salafsky’s $143K as CEO is at the 60th 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 · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Yissel Salafsky$142,718$123,651———
Jenny Volpe——$91,797$93,970$91,233
Fernando Gonzalez$87,975—$56,090——
Melinda Englert—$59,829$68,188——
Ally Baehr——$13,850$67,961—

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empower children to read and succeed through early literacy programs.

Questions for Make Way for Books

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Provided by the organization

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2 programs · $2.3M · in their own filed words · FY2022
01

Make Way for Books Family Education and Literacy Programs:The majority of young children ages birth to five in Arizona do not have access to high-quality early education. Make Way for Books provides access to high-quality, bilingual (English/Spanish) early literacy education through programs that meet families with young children in…

$1.4Mprogram expense
02

Make Way for Books Professional Development Programs (The Story Project and Cuntame):This comprehensive early literacy strategy provides economically disadvantaged children ages birth to five with opportunities to discover the joy of books and develop early literacy skills.

$889Kprogram 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 · FY2025
Beyond WordsFY2025$9K
Total grants receivedfrom 2 funders$149K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Gifts and grantsLn 1h$2.9M
Other incomeLn 4–11$31K
Money outPt IX
$2.7M
Ln 25
Programscol B$2.3M
Managementcol C$293K
Fundraisingcol D$167K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$2.9M
LiabilitiesLn 26$347K
PeoplePt VI, VII
21
listed · VII A
PaidVII A4
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Government grantsLn 1e$922K
Noncash giftsLn 1g$26K
Other incomeLn 4–11$31K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$240K
SavingsLn 2$923K
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$75K
Total assetsLn 16$2.9M
LiabilitiesLn 26$347K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 540
VolunteersI 685
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$1.4M$1.2M
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$2.7M$2.9M
LiabilitiesLn 26$364K$347K
Net assetsLn 32$2.3M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$91K$77K$8K$5K
Other salaries and wagesLn 7$1.5M$1.2M$136K$88K
Pension plan contributionsLn 8$25K$22K$1K$2K
Other employee benefitsLn 9$122K$94K$27K$916
Payroll taxesLn 10$116K$97K$12K$7K
Accounting feesLn 11c$62K$62K
Other fees for servicesLn 11g$152K$122K$30K$100
Advertising and promotionLn 12$9K$6K$2K$1K
Office expensesLn 13$80K$58K$8K$15K
OccupancyLn 16$28K$24K$1K$3K
TravelLn 17$13K$11K$726$523
Depreciation, depletion and amortizationLn 22$35K$31K$980$4K
InsuranceLn 23$14K$13K$387$1K
Other expenses (24a–d)Ln 24$494K$464K$4K$26K
All other expensesLn 24e$34K$20K$255$14K
Total functional expensesLn 25$2.7M$2.3M$293K$167K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.7M$3.5M$207K$3.1M 990 PDF
FY2024 $3.5M$3.1M$384K$2.9M 990 PDF
FY2023 Viewing $3.0M$2.7M$231K$2.5M 990 PDF
FY2022 $2.7M$2.3M$414K$2.3M 990 PDF
FY2021 $2.0M$1.9M$109K$1.9M 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 FY2023 990 (6 parts)
Part I · Summary $2,971,082 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,701,590$2,940,476
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $3,736$30,606
I-12 Total revenuePrior year $2,705,326$2,971,082
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,372,184$1,819,118
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $918,739$920,926
I-18 Total expensesPrior year $2,290,923$2,740,044
I-19 Revenue less expensesPrior year $414,403$231,038
Part VI · Governance 17 of 17 board members independent, 1 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsYes
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 $2,971,082 across 8 lines filed
VIII-1a Federated campaigns$43,000
VIII-1e Government grants$922,209
VIII-1f All other contributions, gifts and grants$1,975,267
VIII-1g Noncash contributions (included above)$25,516
VIII-1h Total contributions, gifts and grants$2,940,476
VIII-8 Net income from fundraising eventsExcluded from tax $6,976$6,976
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $23,630$23,630
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $30,606$2,971,082
Part IX · Statement of functional expenses $2,740,044 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $77,009 · Management $8,416 · Fundraising $5,465$90,890
IX-7 Other salaries and wagesPrograms $1,241,416 · Management $135,676 · Fundraising $88,094$1,465,186
IX-8 Pension plan contributionsPrograms $21,912 · Management $1,460 · Fundraising $1,776$25,148
IX-9 Other employee benefitsPrograms $93,740 · Management $27,336 · Fundraising $916$121,992
IX-10 Payroll taxesPrograms $96,653 · Management $12,256 · Fundraising $6,993$115,902
IX-11c Accounting feesManagement $61,776$61,776
IX-11g Other fees for servicesPrograms $122,300 · Management $29,797 · Fundraising $100$152,197
IX-12 Advertising and promotionPrograms $5,612 · Management $2,137 · Fundraising $1,041$8,790
IX-13 Office expensesPrograms $58,173 · Management $7,646 · Fundraising $14,595$80,414
IX-16 OccupancyPrograms $23,977 · Management $1,007 · Fundraising $2,750$27,734
IX-17 TravelPrograms $11,370 · Management $726 · Fundraising $523$12,619
IX-22 Depreciation, depletion and amortizationPrograms $30,542 · Management $980 · Fundraising $3,503$35,025
IX-23 InsurancePrograms $12,583 · Management $387 · Fundraising $1,443$14,413
IX-24 Other expenses (24a–d)Programs $463,843 · Management $3,642 · Fundraising $26,149$493,634
IX-24e All other expensesPrograms $20,429 · Management $255 · Fundraising $13,640$34,324
IX-25 Total functional expensesPrograms $2,279,559 · Management $293,497 · Fundraising $166,988$2,740,044
Part X · Balance sheet $2,885,092 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $561,740$239,964
X-2 Savings and temporary cash investmentsStart of year $800,446$923,386
X-3 Pledges and grants receivableStart of year $161,196$537,116
X-9 Prepaid expenses and deferred chargesStart of year $2,472$4,908
X-10c Land, buildings and equipment, netStart of year $1,136,984$1,105,019
X-15 Other assetsStart of year $7,360$74,699
X-16 Total assetsStart of year $2,670,198$2,885,092
X-17 Accounts payable and accrued expensesStart of year $78,686$130,692
X-25 Other liabilitiesStart of year $284,828$216,678
X-26 Total liabilitiesStart of year $363,514$347,370
X-27 Net assets without donor restrictionsStart of year $1,632,885$1,971,253
X-28 Net assets with donor restrictionsStart of year $673,799$566,469
X-32 Total net assets or fund balancesStart of year $2,306,684$2,537,722
X-33 Total liabilities and net assetsStart of year $2,670,198$2,885,092
Part XI · Reconciliation of net assets $2,537,722 net assets at year end
XI-1 Total revenue$2,971,082
XI-2 Total expenses$2,740,044
XI-3 Revenue less expenses$231,038
XI-4 Net assets at start of year$2,306,684
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,537,722

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

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