Empower children from low-income communities to reach their educational goals.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
$94K 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

FY2023 · 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
2 of 5
filings with a surplus
Average deficit $26K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$94K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names 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
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$768K
+40% vs prior year
Spent
$720K
To programs
63%
Net assets
$424K
By yearFY2021–FY2025
Revenue
$768K
FY2023▲ +40%
Tap a bar for its year
Revenue by fiscal year
FY2021$659K
FY2022$547K
FY2023$768K
FY2024$879K
FY2025$847K
Expenses
$720K
FY2023▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2021$641K
FY2022$608K
FY2023$720K
FY2024$882K
FY2025$978K
Net assets
$424K
FY2023▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2021$438K
FY2022$377K
FY2023$424K
FY2024$421K
FY2025$290K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Mar 1990.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $453K Management & general 25% · $178K Fundraising 12% · $89K

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

19 people listed on the 990; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Chief Executive Officer
$93,594Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director - Nonvoting
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Emily Westergaard$118,318$105,936$93,594$95,513$89,568

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 By Degrees Foundation 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps children from low-income communities achieve their educational goals.

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Provided by the organization

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1 program · $453K · in their own filed words · FY2022
01

The organization provided academic and wrap-around supports for students to ensure that more students graduate from high school ready for college and careers. The organization supported students in its cohort program now in college, and all students at findley elementary and harding middle school with mentoring, academic assistance…

$453Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$25K
Grants paid · 8 grants · $395K · 2020–2024
Unitemized GrantFY2024$32,791
Unitemized GrantFY2024$29,133
Unitemized GrantFY2023$33,104
Unitemized GrantFY2023$29,217
Unitemized GrantFY2022$55,705
Unitemized GrantFY2022$55,007
Unitemized GrantFY2021$51,294
Unitemized GrantFY2020$108,977

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$768K
Ln 12
Gifts and grantsLn 1h$793K
Money outPt IX
$720K
Ln 25
Programscol B$453K
Managementcol C$178K
Fundraisingcol D$89K
Owns and owesPt X
$424K
net assets · Ln 32
Cash and savingsLn 1–2$412K
Total assetsLn 16$424K
LiabilitiesLn 26$0
PeoplePt VI, VII
19
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$793K
Government grantsLn 1e$8K
Fundraising eventsLn 1c$53K
Total revenueLn 12$768K
Assets in detailPt X, end of year
CashLn 1$412K
Cash and savings togetherLn 1–2$412K
Land, buildings, equipmentLn 10c$12K
Total assetsLn 16$424K
LiabilitiesLn 26$0
Net assetsLn 32$424K
OperationsPt I, VI
EmployeesI 56
VolunteersI 630
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$357K$412K
Land, buildings, equipmentLn 10c$20K$12K
Total assetsLn 16$377K$424K
LiabilitiesLn 26$0$0
Net assetsLn 32$377K$424K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$111K$111K
Pay of current officers, directors and key staffLn 5$106K$64K$28K$15K
Other salaries and wagesLn 7$339K$203K$89K$47K
Pension plan contributionsLn 8$20K$12K$5K$3K
Other employee benefitsLn 9$32K$19K$8K$4K
Payroll taxesLn 10$41K$25K$11K$6K
Accounting feesLn 11c$9K$9K
Advertising and promotionLn 12$9K$5K$4K
Office expensesLn 13$7K$154$4K$3K
Information technologyLn 14$2K$2K$599
OccupancyLn 16$5K$2K$1K$1K
Conferences, conventions and meetingsLn 19$3K$138$1K$1K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$16K$6K$10K
Other expenses (24a–d)Ln 24$12K$3K$5K$5K
Total functional expensesLn 25$720K$453K$178K$89K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $847K$978K−$131K$290K 990 PDF
FY2024 $879K$882K−$3K$421K 990 PDF
FY2023 Viewing $768K$720K$47K$424K 990 PDF
FY2022 $547K$608K−$61K$377K 990 PDF
FY2021 $659K$641K$19K$438K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $767,843 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $548,369$793,385
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$1,325−$25,542
I-12 Total revenuePrior year $547,044$767,843
I-13 Grants and similar amounts paidPrior year $51,294$110,712
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $485,530$539,033
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$70,753
I-18 Total expensesPrior year $536,824$720,498
I-19 Revenue less expensesPrior year $10,220$47,345
Part VI · Governance 17 of 17 board members independent, 1 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsYes
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 $767,843 across 6 lines filed
VIII-1c Fundraising events$52,700
VIII-1e Government grants$7,500
VIII-1f All other contributions, gifts and grants$733,185
VIII-1h Total contributions, gifts and grants$793,385
VIII-8 Net income from fundraising eventsExcluded from tax −$25,542−$25,542
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$25,542$767,843
Part IX · Statement of functional expenses $720,498 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $110,712$110,712
IX-5 Pay of current officers, directors and key staffPrograms $63,980 · Management $27,874 · Fundraising $14,629$106,483
IX-7 Other salaries and wagesPrograms $203,472 · Management $88,647 · Fundraising $46,525$338,644
IX-8 Pension plan contributionsPrograms $12,164 · Management $5,300 · Fundraising $2,782$20,246
IX-9 Other employee benefitsPrograms $19,363 · Management $8,436 · Fundraising $4,427$32,226
IX-10 Payroll taxesPrograms $24,896 · Management $10,846 · Fundraising $5,692$41,434
IX-11c Accounting feesManagement $9,200$9,200
IX-12 Advertising and promotionManagement $4,838 · Fundraising $4,000$8,838
IX-13 Office expensesPrograms $154 · Management $4,058 · Fundraising $3,115$7,327
IX-14 Information technologyManagement $1,798 · Fundraising $599$2,397
IX-16 OccupancyPrograms $2,076 · Management $1,250 · Fundraising $1,250$4,576
IX-19 Conferences, conventions and meetingsPrograms $138 · Management $1,269 · Fundraising $1,269$2,676
IX-22 Depreciation, depletion and amortizationPrograms $7,135$7,135
IX-23 InsurancePrograms $6,298 · Management $10,099$16,397
IX-24 Other expenses (24a–d)Programs $2,672 · Management $4,755 · Fundraising $4,780$12,207
IX-25 Total functional expensesPrograms $453,060 · Management $178,370 · Fundraising $89,068$720,498
Part X · Balance sheet $424,240 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $357,275$411,755
X-10c Land, buildings and equipment, netStart of year $19,620$12,485
X-16 Total assetsStart of year $376,895$424,240
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $376,895$424,240
X-32 Total net assets or fund balancesStart of year $376,895$424,240
X-33 Total liabilities and net assetsStart of year $376,895$424,240
Part XI · Reconciliation of net assets $424,240 net assets at year end
XI-1 Total revenue$767,843
XI-2 Total expenses$720,498
XI-3 Revenue less expenses$47,345
XI-4 Net assets at start of year$376,895
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$424,240

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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