Early Learning Center INC FY2020 filing

Tax-deductible

Ann Arbor, MI501(c)(3)EducationEIN 38-2060915Revenue $166K in FY2020

On file with the IRS3070 Redwood Ave, 48108-1972 · Ann Arbor, MITax-exempt since May 1976School — 170(b)(1)(A)(ii)

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Preschool education

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · 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
3 of 6
filings with a surplus
Average surplus $28K a year · 12% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$54K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$166K
Spent
$199K
To programs
100%
Net assets
$228K
By yearFY2020–FY2025
Revenue
$166K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$166K
FY2021$237K
FY2022$327K
FY2023$277K
FY2024$215K
FY2025$227K
Expenses
$199K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$199K
FY2021$163K
FY2022$219K
FY2023$217K
FY2024$221K
FY2025$259K
Net assets
$228K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$228K
FY2021$302K
FY2022$410K
FY2023$470K
FY2024$463K
FY2025$432K

From the FY2020 Form 990 (year ending July 2020) · see the original

990 PDF Claim
You’re viewing the FY2020 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 May 1976.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $199K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Vice-Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Early Learning Center INC executive salaries →

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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 15aNo

Programs and updates

Early Learning Center INC is an education nonprofit based in Ann Arbor, MI.

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Provided by the organization

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1 program · $199K · in their own filed words · FY2019
01

Preschool Education

Licensed to serve up to 40 childern during any billing session

$199Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$166K
Ln 12
Fees for servicesLn 2g$155K
Gifts and grantsLn 1h$11K
Money outPt IX
$199K
Ln 25
Programscol B$199K
Owns and owesPt X
$228K
net assets · Ln 32
Cash and savingsLn 1–2$77K
Total assetsLn 16$282K
LiabilitiesLn 26$54K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Fees for servicesLn 2g$155K
Total revenueLn 12$166K
Assets in detailPt X, end of year
CashLn 1$845
SavingsLn 2$76K
Cash and savings togetherLn 1–2$77K
Land, buildings, equipmentLn 10c$205K
Total assetsLn 16$282K
LiabilitiesLn 26$54K
Net assetsLn 32$228K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderJuly
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 FY20End FY20
Cash and savingsLn 1–2$85K$77K
Land, buildings, equipmentLn 10c$213K$205K
Total assetsLn 16$298K$282K
LiabilitiesLn 26$37K$54K
Net assetsLn 32$261K$228K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$146K$146K
Payroll taxesLn 10$11K$11K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$96$96
Advertising and promotionLn 12$465$465
Office expensesLn 13$4K$4K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$11K$11K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$199K$199K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $227K$259K−$32K$432K 990 PDF
FY2024 $215K$221K−$6K$463K 990 PDF
FY2023 $277K$217K$60K$470K 990 PDF
FY2022 $327K$219K$108K$410K 990 PDF
FY2021 $237K$163K$74K$302K 990 PDF
FY2020 Viewing $166K$199K−$33K$228K 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 FY2020 990 (6 parts)
Part I · Summary $165,969 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,975$11,231
I-9 Program service revenuePrior year $201,550$154,738
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $215,525$165,969
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $150,762$157,370
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $48,787$41,519
I-18 Total expensesPrior year $199,549$198,889
I-19 Revenue less expensesPrior year $15,976−$32,920
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $165,969 across 4 lines filed
Lines not itemized here account for $1,790 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$11,231
VIII-1h Total contributions, gifts and grants$11,231
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $152,948$152,948
VIII-12 Total revenueRelated to mission $154,738$165,969
Part IX · Statement of functional expenses $198,889 across 11 lines filed
IX-7 Other salaries and wagesPrograms $145,966$145,966
IX-10 Payroll taxesPrograms $11,404$11,404
IX-11c Accounting feesPrograms $7,185$7,185
IX-11g Other fees for servicesPrograms $96$96
IX-12 Advertising and promotionPrograms $465$465
IX-13 Office expensesPrograms $3,848$3,848
IX-20 InterestPrograms $1,381$1,381
IX-22 Depreciation, depletion and amortizationPrograms $8,408$8,408
IX-23 InsurancePrograms $5,790$5,790
IX-24 Other expenses (24a–d)Programs $10,574$10,574
IX-24e All other expensesPrograms $3,772$3,772
IX-25 Total functional expensesPrograms $198,889 · Management $0 · Fundraising $0$198,889
Part X · Balance sheet $281,845 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $680$845
X-2 Savings and temporary cash investmentsStart of year $84,006$76,176
X-10c Land, buildings and equipment, netStart of year $213,232$204,824
X-16 Total assetsStart of year $297,918$281,845
X-17 Accounts payable and accrued expensesStart of year $9,818$749
X-25 Other liabilities$29,192
X-26 Total liabilitiesStart of year $36,936$53,783
X-32 Total net assets or fund balancesStart of year $260,982$228,062
X-33 Total liabilities and net assetsStart of year $297,918$281,845
Part XI · Reconciliation of net assets $228,062 net assets at year end
XI-1 Total revenue$165,969
XI-2 Total expenses$198,889
XI-3 Revenue less expenses−$32,920
XI-4 Net assets at start of year$260,982
XI-10 Net assets at end of year$228,062

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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