Creative Learning Preschool INC FY2022 filing

Tax-deductible

Madison, WI501(c)(3)Since 1977EIN 39-1287371Revenue $2.7M in FY2022

On file with the IRScreativelearningpreschool.org105 S Butler St, 53703-3415 · Madison, WITax-exempt since Jul 1979School — 170(b)(1)(A)(ii)

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Creative Learning Preschool is committed to working with families to provide a program that nurtures the unique emotional, social, physical and cognitive development of all children. We'll work together with our families to create a community that empowers children by instilling a positive sense of self, empathy towards others and an appreciation for diversity.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$60K 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
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
4 of 5
filings with a surplus
Average surplus $238K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $400
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.0M
54% of total assets
Fine: liabilities are 54% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
+9% vs prior year
Spent
$2.3M
To programs
90%
Net assets
$1.7M
By yearFY2020–FY2024
Revenue
$2.7M
FY2022▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.9M
FY2021$2.5M
FY2022$2.7M
FY2023$2.7M
FY2024$2.6M
FY2024$2.9M
Expenses
$2.3M
FY2022▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$2.1M
FY2022$2.3M
FY2023$2.3M
FY2024$2.4M
FY2024$2.6M
Net assets
$1.7M
FY2022▲ +55%
Tap a bar for its year
Net assets by fiscal year
FY2020$669K
FY2021$1.1M
FY2022$1.7M
FY2023$1.8M
FY2024$2.0M
FY2024$2.3M

From the FY2022 Form 990 (year ending August 2022) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1979.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $2.1M Management & general 10% · $233K

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

14 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$59,792Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Alyssa Brinkman$78,850$79,333$74,349$59,792——
Mary Flanner————$72,664$67,626

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 Creative Learning Preschool 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 15aYes

Programs and updates

Nurtures children's development and empowers them through family partnerships and community building.

Provided by the organization

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1 program · $2.1M · in their own filed words · FY2021
01

Provide infant, toddler, preschool and summer childcare for approximately 110 children ages six weeks to eleven years.

$2.1Mprogram 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 · FY2024
Total grants receivedfrom 1 funder$400

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Fees for servicesLn 2g$2.1M
Gifts and grantsLn 1h$340K
Other incomeLn 4–11$311K
Money outPt IX
$2.3M
Ln 25
Programscol B$2.1M
Managementcol C$233K
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$945K
Total assetsLn 16$3.7M
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$340K
Government grantsLn 1e$331K
Fees for servicesLn 2g$2.1M
Investment incomeLn 3$800
Other incomeLn 4–11$311K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$385K
SavingsLn 2$559K
Cash and savings togetherLn 1–2$945K
Land, buildings, equipmentLn 10c$2.5M
Other assetsLn 15$202K
Total assetsLn 16$3.7M
LiabilitiesLn 26$2.0M
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 588
VolunteersI 6172
Fiscal year endsHeaderAugust
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$941K$945K
Land, buildings, equipmentLn 10c$2.5M$2.5M
Total assetsLn 16$3.7M$3.7M
LiabilitiesLn 26$2.4M$2.0M
Net assetsLn 32$1.3M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$68K$62K$7K
Other salaries and wagesLn 7$1.5M$1.3M$150K
Pension plan contributionsLn 8$4K$3K$366
Other employee benefitsLn 9$225K$202K$22K
Payroll taxesLn 10$117K$106K$12K
Other fees for servicesLn 11g$23K$21K$2K
Office expensesLn 13$5K$5K$529
OccupancyLn 16$106K$95K$11K
Depreciation, depletion and amortizationLn 22$32K$29K$3K
InsuranceLn 23$27K$25K$3K
Other expenses (24a–d)Ln 24$208K$187K$21K
All other expensesLn 24e$15K$13K$1K
Total functional expensesLn 25$2.3M$2.1M$233K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.6M$2.4M$185K$2.0M 990 PDF
FY2023 $2.7M$2.3M$358K$1.8M 990 PDF
FY2022 Viewing $2.7M$2.3M$401K$1.7M 990 PDF
FY2021 $2.5M$2.1M$418K$1.1M 990 PDF
FY2020 $1.9M$2.0M−$172K$669K 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 $2,728,977 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $333,279$340,281
I-9 Program service revenuePrior year $1,965,303$2,076,699
I-10 Investment incomePrior year $220$800
I-11 Other revenuePrior year $200,086$311,197
I-12 Total revenuePrior year $2,498,888$2,728,977
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,488,791$1,911,239
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $390,218$416,627
I-18 Total expensesPrior year $1,879,009$2,327,866
I-19 Revenue less expensesPrior year $619,879$401,111
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,728,977 across 8 lines filed
Lines not itemized here account for −$409 of total revenue; see the IRS return.
VIII-1e Government grants$330,617
VIII-1f All other contributions, gifts and grants$9,664
VIII-1h Total contributions, gifts and grants$340,281
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,076,699$2,076,699
VIII-3 Investment incomeExcluded from tax $800$800
VIII-8 Net income from fundraising eventsExcluded from tax $276$276
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $311,330$311,330
VIII-12 Total revenueRelated to mission $2,387,620 · Unrelated business $0 · Excluded from tax $1,076$2,728,977
Part IX · Statement of functional expenses $2,327,866 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $61,606 · Management $6,845$68,451
IX-7 Other salaries and wagesPrograms $1,347,233 · Management $149,693$1,496,926
IX-8 Pension plan contributionsPrograms $3,293 · Management $366$3,659
IX-9 Other employee benefitsPrograms $202,387 · Management $22,488$224,875
IX-10 Payroll taxesPrograms $105,595 · Management $11,733$117,328
IX-11g Other fees for servicesPrograms $20,902 · Management $2,323$23,225
IX-13 Office expensesPrograms $4,756 · Management $529$5,285
IX-16 OccupancyPrograms $95,298 · Management $10,589$105,887
IX-22 Depreciation, depletion and amortizationPrograms $29,168 · Management $3,241$32,409
IX-23 InsurancePrograms $24,571 · Management $2,730$27,301
IX-24 Other expenses (24a–d)Programs $186,931 · Management $20,770$207,701
IX-24e All other expensesPrograms $13,336 · Management $1,483$14,819
IX-25 Total functional expensesPrograms $2,095,076 · Management $232,790 · Fundraising $0$2,327,866
Part X · Balance sheet $3,694,942 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $322,663$385,475
X-2 Savings and temporary cash investmentsStart of year $618,372$559,171
X-4 Accounts receivableStart of year $24,269$27,611
X-9 Prepaid expenses and deferred chargesStart of year $12,370$10,157
X-10c Land, buildings and equipment, netStart of year $2,518,797$2,510,723
X-15 Other assetsStart of year $201,805$201,805
X-16 Total assetsStart of year $3,698,276$3,694,942
X-17 Accounts payable and accrued expensesStart of year $489,317$160,436
X-19 Deferred revenueStart of year $54,511$36,267
X-26 Total liabilitiesStart of year $2,409,452$2,005,007
X-32 Total net assets or fund balancesStart of year $1,288,824$1,689,935
X-33 Total liabilities and net assetsStart of year $3,698,276$3,694,942
Part XI · Reconciliation of net assets $1,689,935 net assets at year end
XI-1 Total revenue$2,728,977
XI-2 Total expenses$2,327,866
XI-3 Revenue less expenses$401,111
XI-4 Net assets at start of year$1,288,824
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,689,935

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

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