Newaygo Child Development Center - Croton

Tax-deductible

Newaygo, MI501(c)(3)EducationEIN 38-1983241Revenue $422K in FY2021

On file with the IRS5764 E Division St, 49337-9081 · Newaygo, MITax-exempt since Mar 2026School — 170(b)(1)(A)(ii)

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Head start, preschool

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $26K a year · 6% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 16% of spending
Top officer’s pay lower than 65% of similar orgs
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$69K
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$422K
-8% vs prior year
Spent
$412K
To programs
96%
Net assets
$86K
By yearFY2020–FY2021
Revenue
$422K
FY2021▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$460K
FY2021$422K
Expenses
$412K
FY2021▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$418K
FY2021$412K
Net assets
$86K
FY2021▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$75K
FY2021$86K

From the FY2021 Form 990 (year ending October 2021) · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2025-03-15). Per the IRS revocation list. Latest filing on record: FY2021. IRS ruling in Mar 2026.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $394K Management & general 3% · $13K Fundraising 1% · $5K

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

7 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$44,166Pt VII · Sec A
Administrati
$19,783Pt VII · Sec A
Parent Repre
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
V-President
$0Pt VII · Sec A
$0Pt VII · Sec A

Desirae M Patterson’s $44K as Executive Di is at the 35th percentile of top reported officer pay among 1613 $100K–1M 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 · 3 named individuals · Part VII

NameFY2021FY2020
Desirae M Patterson$44,166$40,352
Kathy Teverbaugh—$22,104
Sally Perez$19,783—

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

Newaygo Child Development Center - Croton is an education nonprofit based in Newaygo, MI.

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Provided by the organization

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2 programs · $330K · in their own filed words · FY2020
01

Great Start Readiness Program

Provides kindergarten readiness for children at risk of school failure.

$298Kprogram expense
02

Child Care Food Program

Provides nutritious meals for children meeting the requirements of the other programs during the program day.

$32Kprogram 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 · FY2021
Total grants receivedfrom 1 funder$7K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$422K
Ln 12
Gifts and grantsLn 1h$420K
Other incomeLn 4–11$2K
Investment incomeLn 3$121
Money outPt IX
$412K
Ln 25
Programscol B$394K
Managementcol C$13K
Fundraisingcol D$5K
Owns and owesPt X
$86K
net assets · Ln 32
Cash and savingsLn 1–2$89K
Total assetsLn 16$155K
LiabilitiesLn 26$69K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$420K
Government grantsLn 1e$372K
Noncash giftsLn 1g$38K
Investment incomeLn 3$121
Other incomeLn 4–11$2K
Total revenueLn 12$422K
Assets in detailPt X, end of year
CashLn 1$89K
Cash and savings togetherLn 1–2$89K
Land, buildings, equipmentLn 10c$65K
Total assetsLn 16$155K
LiabilitiesLn 26$69K
Net assetsLn 32$86K
OperationsPt I, VI
EmployeesI 518
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$73K$89K
Land, buildings, equipmentLn 10c$3K$65K
Total assetsLn 16$107K$155K
LiabilitiesLn 26$32K$69K
Net assetsLn 32$75K$86K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$64K$48K$11K$4K
Other salaries and wagesLn 7$164K$164K
Other employee benefitsLn 9$35K$35K$370$148
Payroll taxesLn 10$17K$16K$844$338
Office expensesLn 13$723$723
TravelLn 17$36$36
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$111K$111K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$412K$394K$13K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $422K$412K$10K$86K 990 PDF
FY2020 $460K$418K$42K$75K 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 FY2021 990 (6 parts)
Part I · Summary $422,357 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $404,630$420,260
I-9 Program service revenue$0
I-10 Investment incomePrior year $2$121
I-11 Other revenuePrior year $55,743$1,976
I-12 Total revenuePrior year $460,375$422,357
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $299,079$280,552
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $118,903$131,393
I-18 Total expensesPrior year $417,982$411,945
I-19 Revenue less expensesPrior year $42,393$10,412
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $422,357 across 7 lines filed
VIII-1e Government grants$372,355
VIII-1f All other contributions, gifts and grants$47,905
VIII-1g Noncash contributions (included above)$38,220
VIII-1h Total contributions, gifts and grants$420,260
VIII-3 Investment incomeExcluded from tax $121$121
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,976$1,976
VIII-12 Total revenueRelated to mission $1,976 · Excluded from tax $121$422,357
Part IX · Statement of functional expenses $411,945 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $48,491 · Management $11,041 · Fundraising $4,417$63,949
IX-7 Other salaries and wagesPrograms $164,314$164,314
IX-9 Other employee benefitsPrograms $34,861 · Management $370 · Fundraising $148$35,379
IX-10 Payroll taxesPrograms $15,728 · Management $844 · Fundraising $338$16,910
IX-13 Office expensesManagement $723$723
IX-17 TravelPrograms $36$36
IX-20 InterestPrograms $1,086$1,086
IX-22 Depreciation, depletion and amortizationPrograms $9,929$9,929
IX-23 InsurancePrograms $3,378$3,378
IX-24 Other expenses (24a–d)Programs $111,442$111,442
IX-24e All other expensesPrograms $4,799$4,799
IX-25 Total functional expensesPrograms $394,064 · Management $12,978 · Fundraising $4,903$411,945
Part X · Balance sheet $154,808 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $72,999$88,911
X-4 Accounts receivableStart of year $31,346$525
X-9 Prepaid expenses and deferred chargesStart of year $350$350
X-10c Land, buildings and equipment, netStart of year $2,705$65,022
X-16 Total assetsStart of year $107,400$154,808
X-17 Accounts payable and accrued expenses$2,637
X-24 Unsecured notes and loans payable$38,510
X-25 Other liabilitiesStart of year $32,040$27,889
X-26 Total liabilitiesStart of year $32,040$69,036
X-27 Net assets without donor restrictionsStart of year $75,360$85,772
X-32 Total net assets or fund balancesStart of year $75,360$85,772
X-33 Total liabilities and net assetsStart of year $107,400$154,808
Part XI · Reconciliation of net assets $85,772 net assets at year end
XI-1 Total revenue$422,357
XI-2 Total expenses$411,945
XI-3 Revenue less expenses$10,412
XI-4 Net assets at start of year$75,360
XI-10 Net assets at end of year$85,772

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

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