Make Way for Books FY2024 filing

Tax-deductible

Tucson, AZ501(c)(3)EducationEIN 31-1583036Revenue $3.5M in FY2024

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.
79¢ of each $1 spent went to programs.
$183K 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
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
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
$183K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.8 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
$1.2M
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 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
+17% vs prior year
Spent
$3.1M
To programs
79%
Net assets
$2.9M
By yearFY2021–FY2025
Revenue
$3.5M
FY2024▲ +17%
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
$3.1M
FY2024▲ +12%
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
$2.9M
FY2024▲ +15%
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 FY2024 Form 990 (year ending June 2024) · 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: FY2025. IRS ruling in Mar 1998.

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% · $2.4M Management & general 14% · $438K Fundraising 7% · $208K

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

17 people listed on the 990; $183K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$123,651Pt VII · Sec A
Interim CEO
$59,829Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 2No
  • 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.

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Provided by the organization

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2 programs · $2.4M · in their own filed words · FY2023
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 5) with opportunities to discover the joy of books and develop early literacy skills.

$1.1Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Gifts and grantsLn 1h$3.4M
Other incomeLn 4–11$13K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.4M
Managementcol C$438K
Fundraisingcol D$208K
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$4.1M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
17
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.4M
Government grantsLn 1e$1.0M
Noncash giftsLn 1g$34K
Other incomeLn 4–11$13K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$2.5M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$91K
Total assetsLn 16$4.1M
LiabilitiesLn 26$1.2M
Net assetsLn 32$2.9M
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 FY24End FY24
Cash and savingsLn 1–2$1.2M$2.5M
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$2.9M$4.1M
LiabilitiesLn 26$347K$1.2M
Net assetsLn 32$2.5M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$151K$118K$24K$9K
Other salaries and wagesLn 7$1.5M$1.1M$235K$84K
Pension plan contributionsLn 8$28K$15K$12K$1K
Other employee benefitsLn 9$113K$97K$13K$3K
Payroll taxesLn 10$121K$92K$22K$7K
Accounting feesLn 11c$94K$16K$67K$11K
Other fees for servicesLn 11g$166K$83K$37K$46K
Advertising and promotionLn 12$18K$219$2K$16K
Office expensesLn 13$96K$78K$11K$8K
OccupancyLn 16$28K$23K$3K$2K
TravelLn 17$72K$69K$2K$1K
Depreciation, depletion and amortizationLn 22$53K$45K$5K$3K
InsuranceLn 23$17K$15K$2K$1K
Other expenses (24a–d)Ln 24$635K$627K$3K$6K
All other expensesLn 24e$32K$20K$1K$11K
Total functional expensesLn 25$3.1M$2.4M$438K$208K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.7M$3.5M$207K$3.1M 990 PDF
FY2024 Viewing $3.5M$3.1M$384K$2.9M 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $3,462,625 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,940,476$3,449,604
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $30,606$13,021
I-12 Total revenuePrior year $2,971,082$3,462,625
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,819,118$1,867,687
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $920,926$1,211,083
I-18 Total expensesPrior year $2,740,044$3,078,770
I-19 Revenue less expensesPrior year $231,038$383,855
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $3,462,625 across 7 lines filed
VIII-1a Federated campaigns$43,000
VIII-1e Government grants$1,042,699
VIII-1f All other contributions, gifts and grants$2,363,905
VIII-1g Noncash contributions (included above)$34,288
VIII-1h Total contributions, gifts and grants$3,449,604
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $13,021$13,021
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $13,021$3,462,625
Part IX · Statement of functional expenses $3,078,770 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $117,985 · Management $24,366 · Fundraising $8,677$151,028
IX-7 Other salaries and wagesPrograms $1,136,073 · Management $234,615 · Fundraising $83,554$1,454,242
IX-8 Pension plan contributionsPrograms $15,263 · Management $11,645 · Fundraising $1,018$27,926
IX-9 Other employee benefitsPrograms $97,125 · Management $12,649 · Fundraising $3,318$113,092
IX-10 Payroll taxesPrograms $92,154 · Management $22,285 · Fundraising $6,960$121,399
IX-11c Accounting feesPrograms $15,502 · Management $67,063 · Fundraising $10,978$93,543
IX-11g Other fees for servicesPrograms $83,036 · Management $36,853 · Fundraising $45,926$165,815
IX-12 Advertising and promotionPrograms $219 · Management $1,777 · Fundraising $15,733$17,729
IX-13 Office expensesPrograms $77,522 · Management $10,842 · Fundraising $8,057$96,421
IX-16 OccupancyPrograms $23,298 · Management $2,890 · Fundraising $1,615$27,803
IX-17 TravelPrograms $69,327 · Management $1,736 · Fundraising $1,150$72,213
IX-22 Depreciation, depletion and amortizationPrograms $44,505 · Management $5,108 · Fundraising $3,261$52,874
IX-23 InsurancePrograms $14,501 · Management $1,664 · Fundraising $1,063$17,228
IX-24 Other expenses (24a–d)Programs $626,635 · Management $2,801 · Fundraising $5,521$634,957
IX-24e All other expensesPrograms $20,343 · Management $1,483 · Fundraising $10,674$32,500
IX-25 Total functional expensesPrograms $2,433,488 · Management $437,777 · Fundraising $207,505$3,078,770
Part X · Balance sheet $4,137,497 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $239,964$1,498,259
X-2 Savings and temporary cash investmentsStart of year $923,386$1,013,144
X-3 Pledges and grants receivableStart of year $537,116$391,498
X-9 Prepaid expenses and deferred chargesStart of year $4,908$18,501
X-10c Land, buildings and equipment, netStart of year $1,105,019$1,125,068
X-15 Other assetsStart of year $74,699$91,027
X-16 Total assetsStart of year $2,885,092$4,137,497
X-17 Accounts payable and accrued expensesStart of year $130,692$191,686
X-25 Other liabilitiesStart of year $216,678$1,024,234
X-26 Total liabilitiesStart of year $347,370$1,215,920
X-27 Net assets without donor restrictionsStart of year $1,971,253$2,274,484
X-28 Net assets with donor restrictionsStart of year $566,469$647,093
X-32 Total net assets or fund balancesStart of year $2,537,722$2,921,577
X-33 Total liabilities and net assetsStart of year $2,885,092$4,137,497
Part XI · Reconciliation of net assets $2,921,577 net assets at year end
XI-1 Total revenue$3,462,625
XI-2 Total expenses$3,078,770
XI-3 Revenue less expenses$383,855
XI-4 Net assets at start of year$2,537,722
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,921,577

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

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