Early Learning Shelby County INC

Tax-deductible

Shelbyville, IN501(c)(3)Human ServicesEIN 38-4109221Revenue $853K in FY2024

On file with the IRSPo Box 823, 46176-0823 · Shelbyville, INTax-exempt since Nov 2019Publicly supported — 509(a)(2)

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To prepare children for lifelong success,the Coalition seeks to further thephysical, social, emotional andintellectual development of ShelbyCounty children with a primary focus onthe ages birth through age 5. Ourmission is to ensure that quality andaffordable services are available to allchildren in Shelby County.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$27K 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

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $59K a year · 18% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 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
$27K
to officers and key staff · 3% of spending
Top officer’s pay lower than 85% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $714K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$853K
×162 vs prior year
Spent
$1.0M
To programs
96%
Net assets
$165K
By yearFY2020–FY2024
Revenue
$853K
FY2024▲ ×162
Tap a bar for its year
Revenue by fiscal year
FY2020$244K
FY2021$178K
FY2022$325K
FY2023$5K
FY2024$853K
Expenses
$1.0M
FY2024▲ +175%
Tap a bar for its year
Expenses by fiscal year
FY2020$266K
FY2021$122K
FY2022$107K
FY2023$374K
FY2024$1.0M
Net assets
$165K
FY2024▼ -61%
Tap a bar for its year
Net assets by fiscal year
FY2020$9K
FY2021$216K
FY2022$464K
FY2023$418K
FY2024$165K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2019.

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% · $986K Management & general 4% · $43K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

4 people listed on the 990; $27K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$27,000Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Allison Coburn’s $27K as Executive Dir. is at the 15th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Allison Coburn$27,000$42,000$42,000$42,000

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 Early Learning Shelby County 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

Supports young children's development from birth to age five for lifelong success.

Provided by the organization

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1 program · $986K · in their own filed words · FY2024
01

To prepare children for lifelong success, the coalition seeks to further the physical, social, emotional and intellectual development of shelby county children with a primary focus on the ages birth through age 5. Our mission is to ensure that quality and affordable services are available to all children in shelby county.

$986Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$714K
Grants paid · 11 grants · $1.2M · 2020–2024
Julia & Nicholas Runnebohm EaFY2024$401,452
Bright Horizons INCIL · FY2024$321,574
Individual RecipientFY2024$47,050
Individual RecipientFY2024$6,416
Excel Center Registered MinisFY2024$5,042
Individual RecipientFY2023$254,243
Discovery PreschoolIN · FY2023$7,588
McCormick Center for Early ChIN · FY2023$5,250
Unitemized GrantFY2021$18,382
Day Nursery AssnFY2020$150,000
Excel CenterFY2020$25,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$853K
Ln 12
Gifts and grantsLn 1h$853K
Other incomeLn 4–11$315
Money outPt IX
$1.0M
Ln 25
Programscol B$986K
Managementcol C$43K
Owns and owesPt X
$165K
net assets · Ln 32
Cash and savingsLn 1–2$163K
Total assetsLn 16$165K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$853K
Government grantsLn 1e$14K
Other incomeLn 4–11$315
Gains on assetsLn 7$0
Total revenueLn 12$853K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$163K
Cash and savings togetherLn 1–2$163K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$0
Total assetsLn 16$165K
LiabilitiesLn 26$0
Net assetsLn 32$165K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$414K$163K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$4K$2K
Total assetsLn 16$418K$165K
LiabilitiesLn 26$0$0
Net assetsLn 32$418K$165K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$794K$794K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$27K$27K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$15K$15K
Legal feesLn 11b$0
Accounting feesLn 11c$768$768
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$6$6
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$11K$11K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$179K$179K
All other expensesLn 24e$0
Total functional expensesLn 25$1.0M$986K$43K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $853K$1.0M−$175K$165K 990 PDF
FY2023 $5K$374K−$369K$418K 990 PDF
FY2022 $325K$107K$218K$464K 990 PDF
FY2021 $178K$122K$56K$216K 990 PDF
FY2020 $244K$266K−$22K$9K 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 FY2024 990 (6 parts)
Part I · Summary $853,096 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,000$852,781
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $282$315
I-12 Total revenuePrior year $5,282$853,096
I-13 Grants and similar amounts paidPrior year $271,982$793,784
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $42,000$27,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $60,331$207,484
I-18 Total expensesPrior year $374,313$1,028,268
I-19 Revenue less expensesPrior year −$369,031−$175,172
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
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 $853,096 across 10 lines filed
VIII-1e Government grants$14,450
VIII-1f All other contributions, gifts and grants$833,331
VIII-1h Total contributions, gifts and grants$852,781
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $315$315
VIII-12 Total revenueRelated to mission $315$853,096
Part IX · Statement of functional expenses $1,028,268 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $793,784$793,784
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $27,000$27,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesManagement $15,000$15,000
IX-11b Legal fees$0
IX-11c Accounting feesManagement $768$768
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $6$6
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $11,005$11,005
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,461$1,461
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $179,244$179,244
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $985,500 · Management $42,768 · Fundraising $0$1,028,268
Part X · Balance sheet $164,989 assets, 17 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $414,273$162,797
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $3,653$2,192
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $417,926$164,989
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $417,926$164,989
X-32 Total net assets or fund balancesStart of year $417,926$164,989
X-33 Total liabilities and net assetsStart of year $417,926$164,989
Part XI · Reconciliation of net assets $164,989 net assets at year end
XI-1 Total revenue$853,096
XI-2 Total expenses$1,028,268
XI-3 Revenue less expenses−$175,172
XI-4 Net assets at start of year$417,926
XI-9 Other changes in net assets−$77,765
XI-10 Net assets at end of year$164,989

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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