Learning Village INC FY2022 filing

Tax-deductible

Kalamazoo, MI501(c)(3)Since 1988EIN 38-2805837Revenue $1.6M in FY2022

On file with the IRSlearningvillage.org215 Lake St, 49001-2808 · Kalamazoo, MITax-exempt since Aug 1989School — 170(b)(1)(A)(ii)

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Care and education of children - to provide early childhood care and education.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$73K 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

FY2022 · 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 6
filings with a surplus
Average surplus $173K a year · 15% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$78K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+69% vs prior year
Spent
$993K
To programs
97%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$1.6M
FY2022▲ +69%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$949K
FY2022$1.6M
FY2023$1.3M
FY2024$935K
FY2025$970K
Expenses
$993K
FY2022▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$987K
FY2021$861K
FY2022$993K
FY2023$1.1M
FY2024$941K
FY2025$924K
Net assets
$1.4M
FY2022▲ +82%
Tap a bar for its year
Net assets by fiscal year
FY2020$647K
FY2021$741K
FY2022$1.4M
FY2023$1.6M
FY2024$1.6M
FY2025$1.6M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Aug 1989.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $967K Management & general 3% · $26K

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

3 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director/Sec
$72,800Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022
Ann Brown$4,832$58,518$57,754$72,800

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

Programs and updates

Provides early childhood care and education for children.

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Provided by the organization

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1 program · $967K · in their own filed words · FY2022
01

Provided childcare and early childhood education to children ages birth to pre-kindergarten and also to educationally and economically disadvantaged children. Children are served at two site locations. Provided summer programs for school-age children.

$967Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$472K
Investment incomeLn 3$3K
Money outPt IX
$993K
Ln 25
Programscol B$967K
Managementcol C$26K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.4M
LiabilitiesLn 26$78K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$1.1M
Fees for servicesLn 2g$472K
Investment incomeLn 3$3K
Gains on assetsLn 7−$5K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$85K
Land, buildings, equipmentLn 10c$203K
Total assetsLn 16$1.4M
LiabilitiesLn 26$78K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 523
VolunteersI 68
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$750K$1.1M
InvestmentsLn 11–13$89K$85K
Land, buildings, equipmentLn 10c$125K$203K
Total assetsLn 16$964K$1.4M
LiabilitiesLn 26$222K$78K
Net assetsLn 32$741K$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$73K$55K$17K
Other salaries and wagesLn 7$610K$610K
Other employee benefitsLn 9$28K$28K
Payroll taxesLn 10$55K$55K
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$162$162
OccupancyLn 16$119K$119K
Conferences, conventions and meetingsLn 19$8K$8K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$23K$23K
Other expenses (24a–d)Ln 24$63K$62K$1K
All other expensesLn 24e$32$32
Total functional expensesLn 25$993K$967K$26K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $970K$924K$46K$1.6M 990 PDF
FY2024 $935K$941K−$6K$1.6M 990 PDF
FY2023 $1.3M$1.1M$210K$1.6M 990 PDF
FY2022 Viewing $1.6M$993K$616K$1.4M 990 PDF
FY2021 $949K$861K$88K$741K 990 PDF
FY2020 $1.1M$987K$83K$647K 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 FY2022 990 (6 parts)
Part I · Summary $1,608,870 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $481,899$1,138,694
I-9 Program service revenuePrior year $463,655$472,266
I-10 Investment incomePrior year $3,805−$2,090
I-11 Other revenue$0
I-12 Total revenuePrior year $949,359$1,608,870
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $646,237$766,085
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $215,239$226,648
I-18 Total expensesPrior year $861,476$992,733
I-19 Revenue less expensesPrior year $87,883$616,137
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,608,870 across 7 lines filed
VIII-1e Government grants$1,138,554
VIII-1f All other contributions, gifts and grants$140
VIII-1h Total contributions, gifts and grants$1,138,694
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $472,266$472,266
VIII-3 Investment incomeExcluded from tax $2,778$2,778
VIII-7 Net gain or loss on sales of assetsRelated to mission −$4,868−$4,868
VIII-12 Total revenueRelated to mission $467,398 · Excluded from tax $2,778$1,608,870
Part IX · Statement of functional expenses $992,733 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $55,328 · Management $17,472$72,800
IX-7 Other salaries and wagesPrograms $610,403$610,403
IX-9 Other employee benefitsPrograms $28,315$28,315
IX-10 Payroll taxesPrograms $54,567$54,567
IX-11c Accounting feesManagement $3,050$3,050
IX-12 Advertising and promotionManagement $4,166$4,166
IX-13 Office expensesManagement $162$162
IX-16 OccupancyPrograms $118,987$118,987
IX-19 Conferences, conventions and meetingsPrograms $8,185$8,185
IX-22 Depreciation, depletion and amortizationPrograms $6,016$6,016
IX-23 InsurancePrograms $22,763$22,763
IX-24 Other expenses (24a–d)Programs $62,153 · Management $1,134$63,287
IX-24e All other expensesManagement $32$32
IX-25 Total functional expensesPrograms $966,717 · Management $26,016 · Fundraising $0$992,733
Part X · Balance sheet $1,428,893 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $749,755$1,133,098
X-3 Pledges and grants receivableStart of year $58$8,307
X-10c Land, buildings and equipment, netStart of year $124,659$202,929
X-11 Publicly traded securitiesStart of year $88,919$84,559
X-16 Total assetsStart of year $963,728$1,428,893
X-17 Accounts payable and accrued expensesStart of year $21,093$30,070
X-25 Other liabilitiesStart of year $56,646$48,246
X-26 Total liabilitiesStart of year $222,435$78,316
X-27 Net assets without donor restrictionsStart of year $741,293$1,350,577
X-32 Total net assets or fund balancesStart of year $741,293$1,350,577
X-33 Total liabilities and net assetsStart of year $963,728$1,428,893
Part XI · Reconciliation of net assets $1,350,577 net assets at year end
XI-1 Total revenue$1,608,870
XI-2 Total expenses$992,733
XI-3 Revenue less expenses$616,137
XI-4 Net assets at start of year$741,293
XI-5 Net unrealized gains (losses) on investments−$6,005
XI-7 Investment expenses−$848
XI-10 Net assets at end of year$1,350,577

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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