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

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$106K 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
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
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$106K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.7 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
$879K
+14% vs prior year
Spent
$882K
To programs
66%
Net assets
$421K
By yearFY2021–FY2025
Revenue
$879K
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2021$659K
FY2022$547K
FY2023$768K
FY2024$879K
FY2025$847K
Expenses
$882K
FY2024▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2021$641K
FY2022$608K
FY2023$720K
FY2024$882K
FY2025$978K
Net assets
$421K
FY2024▼ -0.7%
Tap a bar for its year
Net assets by fiscal year
FY2021$438K
FY2022$377K
FY2023$424K
FY2024$421K
FY2025$290K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

66 cents of each dollar spent went to programs.

Program services 66% · $581K Management & general 20% · $178K Fundraising 14% · $123K

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

18 people listed on the 990; $106K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Chief Executive Officer
$105,936Pt 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
$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 · $581K · in their own filed words · FY2023
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…

$581Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$879K
Ln 12
Gifts and grantsLn 1h$891K
Money outPt IX
$882K
Ln 25
Programscol B$581K
Managementcol C$178K
Fundraisingcol D$123K
Owns and owesPt X
$421K
net assets · Ln 32
Cash and savingsLn 1–2$416K
Total assetsLn 16$421K
LiabilitiesLn 26$0
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$891K
Government grantsLn 1e$10K
Fundraising eventsLn 1c$60K
Total revenueLn 12$879K
Assets in detailPt X, end of year
CashLn 1$416K
Cash and savings togetherLn 1–2$416K
Land, buildings, equipmentLn 10c$5K
Total assetsLn 16$421K
LiabilitiesLn 26$0
Net assetsLn 32$421K
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 FY24End FY24
Cash and savingsLn 1–2$412K$416K
Land, buildings, equipmentLn 10c$12K$5K
Total assetsLn 16$424K$421K
LiabilitiesLn 26$0$0
Net assetsLn 32$424K$421K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$114K$114K
Pay of current officers, directors and key staffLn 5$119K$79K$23K$17K
Other salaries and wagesLn 7$422K$280K$82K$60K
Pension plan contributionsLn 8$24K$16K$5K$3K
Other employee benefitsLn 9$39K$26K$8K$6K
Payroll taxesLn 10$50K$33K$10K$7K
Accounting feesLn 11c$11K$11K
Advertising and promotionLn 12$27K$13K$13K
Office expensesLn 13$10K$687$4K$5K
Information technologyLn 14$3K$2K$758
OccupancyLn 16$4K$1K$1K$1K
Conferences, conventions and meetingsLn 19$4K$185$2K$2K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$16K$6K$10K
Other expenses (24a–d)Ln 24$31K$17K$7K$8K
All other expensesLn 24e$48$32$16
Total functional expensesLn 25$882K$581K$178K$123K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $847K$978K−$131K$290K 990 PDF
FY2024 Viewing $879K$882K−$3K$421K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $879,005 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $793,385$891,406
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$25,542−$12,401
I-12 Total revenuePrior year $767,843$879,005
I-13 Grants and similar amounts paidPrior year $110,712$113,962
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $539,033$654,189
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $70,753$113,901
I-18 Total expensesPrior year $720,498$882,052
I-19 Revenue less expensesPrior year $47,345−$3,047
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 $879,005 across 6 lines filed
VIII-1c Fundraising events$59,689
VIII-1e Government grants$10,000
VIII-1f All other contributions, gifts and grants$821,717
VIII-1h Total contributions, gifts and grants$891,406
VIII-8 Net income from fundraising eventsExcluded from tax −$12,401−$12,401
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$12,401$879,005
Part IX · Statement of functional expenses $882,052 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $113,962$113,962
IX-5 Pay of current officers, directors and key staffPrograms $78,786 · Management $23,008 · Fundraising $16,921$118,715
IX-7 Other salaries and wagesPrograms $280,137 · Management $81,810 · Fundraising $60,164$422,111
IX-8 Pension plan contributionsPrograms $15,780 · Management $4,608 · Fundraising $3,389$23,777
IX-9 Other employee benefitsPrograms $26,103 · Management $7,623 · Fundraising $5,606$39,332
IX-10 Payroll taxesPrograms $33,351 · Management $9,740 · Fundraising $7,163$50,254
IX-11c Accounting feesManagement $10,918$10,918
IX-12 Advertising and promotionManagement $13,343 · Fundraising $13,342$26,685
IX-13 Office expensesPrograms $687 · Management $4,405 · Fundraising $5,096$10,188
IX-14 Information technologyManagement $2,275 · Fundraising $758$3,033
IX-16 OccupancyPrograms $1,379 · Management $1,250 · Fundraising $1,250$3,879
IX-19 Conferences, conventions and meetingsPrograms $185 · Management $2,157 · Fundraising $2,157$4,499
IX-22 Depreciation, depletion and amortizationPrograms $7,134$7,134
IX-23 InsurancePrograms $6,299 · Management $10,148$16,447
IX-24 Other expenses (24a–d)Programs $16,670 · Management $6,824 · Fundraising $7,576$31,070
IX-24e All other expensesPrograms $32 · Management $16$48
IX-25 Total functional expensesPrograms $580,505 · Management $178,125 · Fundraising $123,422$882,052
Part X · Balance sheet $421,193 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $411,755$415,842
X-10c Land, buildings and equipment, netStart of year $12,485$5,351
X-16 Total assetsStart of year $424,240$421,193
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $424,240$412,618
X-28 Net assets with donor restrictions$8,575
X-32 Total net assets or fund balancesStart of year $424,240$421,193
X-33 Total liabilities and net assetsStart of year $424,240$421,193
Part XI · Reconciliation of net assets $421,193 net assets at year end
XI-1 Total revenue$879,005
XI-2 Total expenses$882,052
XI-3 Revenue less expenses−$3,047
XI-4 Net assets at start of year$424,240
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$421,193

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

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