Emmanuel Day School FY2023 filing

Tax-deductible

Mercer Island, WA501(c)(3)Since 2008EducationEIN 42-1753322Revenue $258K in FY2023

On file with the IRSemmanueldayschool.org4400 86th Ave Se, 98040-4146 · Mercer Island, WATax-exempt since Jun 2008School — 170(b)(1)(A)(ii)

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A preschool providing early education for 3-6 year olds.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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 6
filings with a surplus
Average deficit $11K a year · 4% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $73
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$962
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$258K
-9% vs prior year
Spent
$280K
To programs
95%
Net assets
$196K
By yearFY2020–FY2025
Revenue
$258K
FY2023▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$205K
FY2021$277K
FY2022$285K
FY2023$258K
FY2024$243K
FY2025$253K
Expenses
$280K
FY2023▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$218K
FY2021$272K
FY2022$276K
FY2023$280K
FY2024$252K
FY2025$292K
Net assets
$196K
FY2023▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$203K
FY2021$208K
FY2022$217K
FY2023$196K
FY2024$187K
FY2025$148K

From the FY2023 Form 990 (year ending June 2023) · 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 Jun 2008.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $265K Management & general 5% · $15K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Safety Chair
$0Pt VII · Sec A
Room Parent
$0Pt VII · Sec A
Social Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Emmanuel Day School 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

Offers early education for children aged three to six.

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Provided by the organization

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1 program · $265K · in their own filed words · FY2022
01

Preschool program for 3-6 year olds providing early childhood education.

$265Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$73

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$258K
Ln 12
Fees for servicesLn 2g$252K
Other incomeLn 4–11$4K
Gifts and grantsLn 1h$2K
Money outPt IX
$280K
Ln 25
Programscol B$265K
Managementcol C$15K
Owns and owesPt X
$196K
net assets · Ln 32
Cash and savingsLn 1–2$197K
Total assetsLn 16$197K
LiabilitiesLn 26$962
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Government grantsLn 1e$2K
Fees for servicesLn 2g$252K
Investment incomeLn 3$59
Other incomeLn 4–11$4K
Total revenueLn 12$258K
Assets in detailPt X, end of year
CashLn 1$138K
SavingsLn 2$59K
Cash and savings togetherLn 1–2$197K
Total assetsLn 16$197K
LiabilitiesLn 26$962
Net assetsLn 32$196K
OperationsPt I, VI
EmployeesI 511
VolunteersI 611
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$220K$197K
Total assetsLn 16$220K$197K
LiabilitiesLn 26$2K$962
Net assetsLn 32$217K$196K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$188K$188K
Pension plan contributionsLn 8$3K$3K
Payroll taxesLn 10$17K$17K
Office expensesLn 13$15K$15K
OccupancyLn 16$30K$30K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$23K$23K
Total functional expensesLn 25$280K$265K$15K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $253K$292K−$39K$148K 990 PDF
FY2024 $243K$252K−$9K$187K 990 PDF
FY2023 Viewing $258K$280K−$21K$196K 990 PDF
FY2022 $285K$276K$9K$217K 990 PDF
FY2021 $277K$272K$5K$208K 990 PDF
FY2020 $205K$218K−$13K$203K 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 FY2023 990 (6 parts)
Part I · Summary $258,491 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,202$2,186
I-9 Program service revenuePrior year $271,240$251,892
I-10 Investment incomePrior year $14$59
I-11 Other revenuePrior year $10,234$4,354
I-12 Total revenuePrior year $284,690$258,491
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $209,576$207,312
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $66,002$72,436
I-18 Total expensesPrior year $275,578$279,748
I-19 Revenue less expensesPrior year $9,112−$21,257
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $258,491 across 6 lines filed
VIII-1e Government grants$2,186
VIII-1h Total contributions, gifts and grants$2,186
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $251,892$251,892
VIII-3 Investment incomeExcluded from tax $59$59
VIII-8 Net income from fundraising eventsExcluded from tax $4,354$4,354
VIII-12 Total revenueRelated to mission $251,892 · Excluded from tax $4,413$258,491
Part IX · Statement of functional expenses $279,748 across 7 lines filed
IX-7 Other salaries and wagesPrograms $187,624$187,624
IX-8 Pension plan contributionsPrograms $2,575$2,575
IX-10 Payroll taxesPrograms $17,113$17,113
IX-13 Office expensesManagement $15,065$15,065
IX-16 OccupancyPrograms $30,361$30,361
IX-23 InsurancePrograms $4,335$4,335
IX-24 Other expenses (24a–d)Programs $22,675$22,675
IX-25 Total functional expensesPrograms $264,683 · Management $15,065 · Fundraising $0$279,748
Part X · Balance sheet $197,111 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $160,708$138,137
X-2 Savings and temporary cash investmentsStart of year $58,922$58,974
X-16 Total assetsStart of year $219,630$197,111
X-25 Other liabilitiesStart of year $2,224$962
X-26 Total liabilitiesStart of year $2,224$962
X-32 Total net assets or fund balancesStart of year $217,406$196,149
X-33 Total liabilities and net assetsStart of year $219,630$197,111
Part XI · Reconciliation of net assets $196,149 net assets at year end
XI-1 Total revenue$258,491
XI-2 Total expenses$279,748
XI-3 Revenue less expenses−$21,257
XI-4 Net assets at start of year$217,406
XI-10 Net assets at end of year$196,149

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

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