Sonshine Learning Center FY2018 filing

Tax-deductible

Mendota Hts, MN501(c)(3)EducationEIN 35-2190932

SonShine provides early education in a nurturing Christian environment.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$95K 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

FY2018 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
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
Are gifts tax-deductible?
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 years looks good.
IRS e-file · Filing history
Is it financially stable?
0 of 7
years in the black
Concern: 7 of the last 7 filings show a deficit.
Pt I · Ln 19 · 7 filings
How much reaches the programs?
96%
of spending
Looks good: 96% of spending went to programs; 75% or more looks good.
Pt IX · Ln 25 · col B
What are leaders paid?
$95K
to officers and key staff · 5% of spending
Looks good: leaders' pay is 5% of spending; 15% or less looks good.
Pt VII · Sec A
Do they have reserves?
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 1 is a concern.
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$1.5M
liabilities
Worth a look: debts are 78% of assets; over 50% is worth a look.
Pt X · Ln 26
Who oversees it?
7
independent of 7 voting board members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodWorth a lookConcernTap a box for the reason.
Revenue
$1.7M
Spent
$1.7M
To programs
96%
Net assets
$422K
By yearFY2018–FY2024
Revenue
$1.7M
FY2018
Revenue by fiscal year
FY2018$1.7M
FY2019$1.7M
FY2020$1.5M
FY2021$1.5M
FY2022$1.7M
FY2023$1.7M
FY2024$1.8M
Expenses
$1.7M
FY2018
Expenses by fiscal year
FY2018$1.7M
FY2019$1.8M
FY2020$1.6M
FY2021$1.6M
FY2022$1.7M
FY2023$1.9M
FY2024$1.8M
Net assets
$422K
FY2018
Net assets by fiscal year
FY2018$422K
FY2019$409K
FY2020$389K
FY2021$270K
FY2022$215K
FY2023$151K
FY2024$109K

From the FY2018 Form 990 · figures checked against the IRS filing · see the original

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Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CSonshine Learning Center
EINHdr · item D35-2190932
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFOct 2005
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CMendota Hts, MN
NTEE classificationIRS BMFEducation (B24)
WebsiteHdr · item Jsonshinelearningcenter.net

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.96 Management & general $0.04
Program services96%$1.7M
Management & general4%$68K
Total functional expensesLn 25$1.7M

Financial health

Is it on solid ground?

Program efficiency
96%
of spending reaches programs
Operating runway
0.3mo
months of highly liquid reserves at operating expense rate
Surplus margin
-3%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2018 · Form 990
Total assets
$1.9M
FY2018
Total assets by fiscal year
FY2018$1.9M
FY2019$1.9M
FY2020$2.0M
FY2021$1.8M
FY2022$1.7M
FY2023$1.9M
FY2024$1.9M
Total liabilities
$1.5M
FY2018
Total liabilities by fiscal year
FY2018$1.5M
FY2019$1.5M
FY2020$1.6M
FY2021$1.5M
FY2022$1.5M
FY2023$1.7M
FY2024$1.8M
Revenue less expensesPt I · Ln 19−$55K
Total assetsPt X · Ln 16$1.9M
Program-expense ratioPt IX · col B96%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47

Balance Sheet

Part X · end of year
CashLn 1$48K
Total assetsLn 16$1.9M
Total liabilitiesLn 26$1.5M
Total net assetsLn 32$422K
Months of cash on handcomputed0.3

Statement of Revenue

Part VIII
Program service revenue100%$1.7M
Contributions & grants$4K
Investment income$25
Other revenue$4K
Total revenueLn 12$1.7M

Financial Metrics

Form 990 · FY2018 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $48K · Operating expenses/yr $1.7M
0.3 months
Where the money goes
Program services
Program services $1.7M · Total expenses $1.7M
96%
Management & General
Management & general $68K · Total expenses $1.7M
4%
Fundraising
Fundraising $0 · Total expenses $1.7M
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $4K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $4K · Total revenue $1.7M
0.3%
Government reliance
Government grants $0 · Total revenue $1.7M
0%
Earned-income share
Program service revenue $1.7M · Total revenue $1.7M
100%
Investment reliance
Investment income $25 · Total revenue $1.7M
<0.01%
Program self-sufficiency
Program service revenue $1.7M · Total expenses $1.7M
96%
Growth & trend
Revenue growth (YoY)
This year $1.7M · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $422K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.7M · Expenses $1.7M
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $1.9M
—
Net-asset ratio
Net assets $422K · Total assets $1.9M
22%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.9M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Connie McCallister · Reported title Reverend · Highest reported compensation $50K · Total expenses $1.7M
3%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.1M · Total expenses $1.7M
64%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 96%——
Overhead ratio 4%——
Fundraising cost ratio 0%——
Investment management fee ratio 0%——
Legal fee ratio 0.1%——
Accounting fee ratio 1%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$50,000Pt VII · Sec A
Financial Director
$44,896Pt VII · Sec A
Board of Director
$0Pt VII · Sec A
Board of Director
$0Pt VII · Sec A
Board of Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board of Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Nathan McCallister’s $63K as Treasurer is at the 11th 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Nathan McCallister$62,528$62,747$63,025$63,810$62,514$50,700
Reverend Connie McCallister$59,400$53,402$39,366$44,000$39,645$50,000
Connie McCallister——————
Kristen Laban$47,709—————

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 Sonshine Learning Center executive salaries →

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Governance & Policies

Part VI
  • 7Voting board membersPt VI · Ln 1a
  • 7Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Offers early education in a nurturing Christian setting.

Provided by the organization

This section is blank until Sonshine Learning Center claims this page.

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Mission & Programs · Part III

Where the work happens

3 program services account for $1.7M of program spending, described in the organization's own filed words · FY2018.
01

Education Program

The organization provides quality early education in a nurturing Christian environment for Children ages six (6) weeks through pre-kindergarten, by means of regularly scheduled curriculum that instructs and trains with a view toward enhancing social and intellectual development, employs a regular faculty of qualified teachers and…

$1.7Mprogram expense
02

Christmas Program

SonShine Mendota Heights location had 95 students and families that put on the Christmas story for an audience of 250 family and friends. SonShine Luther location held a special Christmas event where 60 students and their parents participated in activities representing the Nativity Story.

Pt IX · col B
03

Luther location went through a move and renovations in 2018 from 5 apartments to a large building. The building was renovated to be able to add capacity with the large growth we saw in the area and work towards a school age program. The location went from 50 students to 85 students within 2 months after the move.

Pt IX · col B

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest $1.8M$1.8M+2% 990 PDF
FY2023 $1.7M$1.9M+2% 990 PDF
FY2022 $1.7M$1.7M+13% 990 PDF
FY2021 $1.5M$1.6M-3% 990 PDF
FY2020 $1.5M$1.6M-11% 990 PDF
FY2019 $1.7M$1.8M+4% 990 PDF
FY2018 Viewing $1.7M$1.7M 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

Full filing: Form 990 for FY2018

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $1,734,149 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $86,085 · Management $8,811 · Fundraising $0$94,896
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $894,469 · Management $0 · Fundraising $0$894,469
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $27,207 · Management $8,471 · Fundraising $0$35,678
IX-10 Payroll taxesPrograms $72,999 · Management $8,111 · Fundraising $0$81,110
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $1,963 · Management $0 · Fundraising $0$1,963
IX-11c Accounting feesPrograms $17,627 · Management $4,087 · Fundraising $0$21,714
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $74,639 · Management $0 · Fundraising $0$74,639
IX-12 Advertising and promotionPrograms $2,800 · Management $1,379 · Fundraising $0$4,179
IX-13 Office expensesPrograms $2,412 · Management $494 · Fundraising $0$2,906
IX-14 Information technologyPrograms $5,182 · Management $512 · Fundraising $0$5,694
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $158,310 · Management $1,790 · Fundraising $0$160,100
IX-17 TravelPrograms $1,568 · Management $344 · Fundraising $0$1,912
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $67,749 · Management $0 · Fundraising $0$67,749
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $78,984 · Management $3,291 · Fundraising $0$82,275
IX-23 InsurancePrograms $11,852 · Management $5,838 · Fundraising $0$17,690
IX-24 Other expenses (24a–d)Programs $126,942 · Management $20,581 · Fundraising $0$147,523
IX-24e All other expensesPrograms $35,248 · Management $4,404 · Fundraising $0$39,652
IX-25 Total functional expensesPrograms $1,666,036 · Management $68,113 · Fundraising $0$1,734,149

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2018IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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