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Abc Learning Centre INC

Tax-deductible

Columbus, IN501(c)(3) EIN 35-1178392Revenue $1.5M in FY2025Latest return filed Apr 14, 2026

On file with the IRSabc-stewart.orgColumbus, INTax-exempt since Jun 1973School — 170(b)(1)(A)(ii)

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Pre-school and elementary education

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1178392) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
Run by 70 volunteers and 45 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $26K a year · 2% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
73% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
4.1 mo
of spending, in cash
4.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$77K
10% of total assets
Liabilities are 10% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$1.5M
-0.4% vs prior year
Spent
$1.7M
To programs
73%
Net assets
$661K
By yearFY2021–FY2025
Revenue
$1.5M
FY2025-0.4%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.2M
FY2022$1.7M
FY2023$1.6M
FY2024$1.5M
FY2025$1.5M
Expenses
$1.7M
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.2M
FY2022$1.4M
FY2023$1.5M
FY2024$1.6M
FY2025$1.7M
Net assets
$661K
FY2025▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2021$580K
FY2022$820K
FY2023$835K
FY2024$802K
FY2025$661K

From the FY2025 Form 990 (year ending May 2025) · 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 Jun 1973.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $1.2M Management & general 27% · $447K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Lisa Feeley
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Polly Kramer
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Lori Rowan
Director
$0Pt VII · Sec A
Kamady Rudd
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021
Merideth E Carmichael$9,150$18,000

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 Abc Learning Centre INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides early childhood education for young learners.

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1 program · $1.2M · in their own filed words · FY2024
01

Provided pre-school and elementary education to over 200 students. Non-denominational and equal opportunity.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1178392) · Dispute this line
$1.2Mprogram 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
The Independent Charitable Gift FundFY2024$25K
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$1.3M
Gifts and grantsLn 1h$155K
Investment incomeLn 3$46K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.2M
Managementcol C$447K
Owns and owesPt X
$661K
net assets · Ln 32
Cash and savingsLn 1–2$576K
Total assetsLn 16$738K
LiabilitiesLn 26$77K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$155K
Government grantsLn 1e$144K
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$46K
Other incomeLn 4–11$29K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$47K
SavingsLn 2$529K
Cash and savings togetherLn 1–2$576K
Land, buildings, equipmentLn 10c$162K
Total assetsLn 16$738K
LiabilitiesLn 26$77K
Net assetsLn 32$661K
OperationsPt I, VI
EmployeesI 545
VolunteersI 670
Fiscal year endsHeaderMay
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 FY25End FY25
Cash and savingsLn 1–2$694K$576K
Land, buildings, equipmentLn 10c$162K$162K
Total assetsLn 16$856K$738K
LiabilitiesLn 26$54K$77K
Net assetsLn 32$802K$661K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.1M$913K$228K
Other employee benefitsLn 9$143K$143K
Payroll taxesLn 10$88K$88K
Accounting feesLn 11c$1K$1K
Investment management feesLn 11f$5K$5K
Other fees for servicesLn 11g$20K$20K
Advertising and promotionLn 12$954$954
Office expensesLn 13$25K$25K
OccupancyLn 16$189K$189K
Other expenses (24a–d)Ln 24$56K$56K
All other expensesLn 24e$6K$2K$5K
Total functional expensesLn 25$1.7M$1.2M$447K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 14, 2026 $1.5M$1.7M−$141K$661K 990 PDF
FY2024Filed with the IRS Jun 12, 2025 $1.5M$1.6M−$34K$802K 990 PDF
FY2023Filed with the IRS Aug 16, 2024 $1.6M$1.5M$15K$835K 990 PDF
FY2022Filed with the IRS Apr 14, 2023 $1.7M$1.4M$240K$820K 990 PDF
FY2021Filed with the IRS Oct 12, 2021 $1.2M$1.2M$47K$580K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $1,534,460 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $100,296$155,174
I-9 Program service revenuePrior year $1,436,821$1,304,103
I-10 Investment incomePrior year $15,333$45,814
I-11 Other revenuePrior year −$12,394$29,369
I-12 Total revenuePrior year $1,540,056$1,534,460
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,345,755$1,373,016
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $228,210$302,150
I-18 Total expensesPrior year $1,573,965$1,675,166
I-19 Revenue less expensesPrior year −$33,909−$140,706
Part VI · Governance 8 of 8 board members independent, 5 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $1,534,460 across 8 lines filed
VIII-1e Government grants$143,653
VIII-1f All other contributions, gifts and grants$11,521
VIII-1h Total contributions, gifts and grants$155,174
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,304,103$1,304,103
VIII-3 Investment incomeExcluded from tax $45,814$45,814
VIII-8 Net income from fundraising events$28,057
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,312$1,312
VIII-12 Total revenueRelated to mission $1,305,415 · Excluded from tax $45,814$1,534,460
Part IX · Statement of functional expenses $1,675,166 across 11 lines filed
IX-7 Other salaries and wagesPrograms $913,291 · Management $228,323$1,141,614
IX-9 Other employee benefitsPrograms $143,293$143,293
IX-10 Payroll taxesPrograms $88,109$88,109
IX-11c Accounting feesManagement $1,069$1,069
IX-11f Investment management feesManagement $4,731$4,731
IX-11g Other fees for servicesManagement $19,920$19,920
IX-12 Advertising and promotionPrograms $954$954
IX-13 Office expensesPrograms $24,875$24,875
IX-16 OccupancyManagement $188,517$188,517
IX-24 Other expenses (24a–d)Programs $55,637$55,637
IX-24e All other expensesPrograms $1,752 · Management $4,695$6,447
IX-25 Total functional expensesPrograms $1,227,911 · Management $447,255 · Fundraising $0$1,675,166
Part X · Balance sheet $737,731 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $227,254$46,822
X-2 Savings and temporary cash investmentsStart of year $466,307$528,741
X-10c Land, buildings and equipment, netStart of year $162,168$162,168
X-16 Total assetsStart of year $855,729$737,731
X-17 Accounts payable and accrued expensesStart of year $54,183$76,891
X-26 Total liabilitiesStart of year $54,183$76,891
X-27 Net assets without donor restrictionsStart of year $750,913$610,207
X-28 Net assets with donor restrictionsStart of year $50,633$50,633
X-32 Total net assets or fund balancesStart of year $801,546$660,840
X-33 Total liabilities and net assetsStart of year $855,729$737,731
Part XI · Reconciliation of net assets $660,840 net assets at year end
XI-1 Total revenue$1,534,460
XI-2 Total expenses$1,675,166
XI-3 Revenue less expenses−$140,706
XI-4 Net assets at start of year$801,546
XI-10 Net assets at end of year$660,840

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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