Open Wings Learning Community INC FY2021 filing

Tax-deductible

Kenosha, WI501(c)(3)EducationEIN 45-5091063Revenue $655K in FY2021

On file with the IRSopenwingslearning.org13022 Wilmot Rd, 53142-7347 · Kenosha, WITax-exempt since May 2013School — 170(b)(1)(A)(ii)

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Open Wings Learning Community is a school that focuses on the whole child. The school environment nurtures deep and meaningful Learning through a balanced experiential and integrated educational program that is individualized for students. The entire school Community benefits from our drawing a diverse Community of learners.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$67K 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

FY2021 · 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
5 of 6
filings with a surplus
Average surplus $36K a year · 4% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 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
$67K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $26K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4K
3% of total assets
Looks good: liabilities are 3% 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
$655K
+34% vs prior year
Spent
$646K
To programs
90%
Net assets
$129K
By yearFY2020–FY2025
Revenue
$655K
FY2021▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2020$488K
FY2021$655K
FY2022$689K
FY2023$845K
FY2024$963K
FY2025$1.1M
Expenses
$646K
FY2021▲ +72%
Tap a bar for its year
Expenses by fiscal year
FY2020$376K
FY2021$646K
FY2022$809K
FY2023$793K
FY2024$833K
FY2025$1.1M
Net assets
$129K
FY2021▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$120K
FY2021$129K
FY2022$10K
FY2023$62K
FY2024$192K
FY2025$222K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 May 2013.

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% · $579K Management & general 9% · $59K Fundraising 1% · $8K

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

9 people listed on the 990; $67K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$42,842Pt VII · Sec A
$24,014Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
President & Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Kim Hufferd-Ackles’s $61K as Co-Founder and Head of Sch is at the 10th percentile of top reported officer pay among 3395 $1–10M education 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kim Hufferd-Ackles$60,625$49,900$40,404$39,356$24,014—
Alicia Johnson$48,303$45,109$46,226$45,279$42,842$40,791

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.

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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

Nurtures whole child learning through individualized, experiential programs for a diverse community.

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Provided by the organization

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1 program · $579K · in their own filed words · FY2020
01

Open wings learning community is a school that focuses on the whole child. The school environment nurtures deep and meaningful learning through a balanced experiential and integrated educational program that is individualized for students. The entire school community benefits from our drawing a diverse community of learners.

$579Kprogram 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
The Drexel FundFY2024$19K
Total grants receivedfrom 4 funders$26K
See all 4 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$655K
Ln 12
Fees for servicesLn 2g$513K
Gifts and grantsLn 1h$147K
Investment incomeLn 3$1
Money outPt IX
$646K
Ln 25
Programscol B$579K
Managementcol C$59K
Fundraisingcol D$8K
Owns and owesPt X
$129K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$133K
LiabilitiesLn 26$4K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$147K
Government grantsLn 1e$60K
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$39K
Fees for servicesLn 2g$513K
Investment incomeLn 3$1
Total revenueLn 12$655K
Assets in detailPt X, end of year
CashLn 1$93K
SavingsLn 2$3K
Cash and savings togetherLn 1–2$96K
Land, buildings, equipmentLn 10c$8K
Total assetsLn 16$133K
LiabilitiesLn 26$4K
Net assetsLn 32$129K
OperationsPt I, VI
EmployeesI 540
VolunteersI 632
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 FY21End FY21
Cash and savingsLn 1–2$157K$96K
Land, buildings, equipmentLn 10c$0$8K
Total assetsLn 16$171K$133K
LiabilitiesLn 26$51K$4K
Net assetsLn 32$120K$129K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1K$1K
Pay of current officers, directors and key staffLn 5$100K$70K$25K$5K
Other salaries and wagesLn 7$423K$405K$16K$1K
Other employee benefitsLn 9$2K$2K$90
Payroll taxesLn 10$45K$39K$5K$600
Legal feesLn 11b$1K$1K$64
Accounting feesLn 11c$14K$13K$705
Other fees for servicesLn 11g$715$679$36
Advertising and promotionLn 12$635$508$95$32
Office expensesLn 13$4K$4K$409$129
Information technologyLn 14$16K$13K$2K$404
OccupancyLn 16$12K$9K$2K$58
TravelLn 17$209$188$21
Conferences, conventions and meetingsLn 19$3K$654$2K$19
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$5K$5K$100
Other expenses (24a–d)Ln 24$18K$12K$5K$355
Total functional expensesLn 25$646K$579K$59K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$1.1M$29K$222K 990 PDF
FY2024 $963K$833K$131K$192K 990 PDF
FY2023 $845K$793K$52K$62K 990 PDF
FY2022 $689K$809K−$119K$10K 990 PDF
FY2021 Viewing $655K$646K$9K$129K 990 PDF
FY2020 $488K$376K$112K$120K 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 FY2021 990 (6 parts)
Part I · Summary $654,907 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $143,594$146,722
I-9 Program service revenuePrior year $348,616$513,241
I-10 Investment incomePrior year $1$1
I-11 Other revenuePrior year −$4,436−$5,057
I-12 Total revenuePrior year $487,775$654,907
I-13 Grants and similar amounts paidPrior year $0$1,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $317,783$569,916
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $58,426$74,951
I-18 Total expensesPrior year $376,209$645,867
I-19 Revenue less expensesPrior year $111,566$9,040
Part VI · Governance 6 of 6 board members independent, 4 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-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $654,907 across 9 lines filed
Lines not itemized here account for $639 of total revenue; see the IRS return.
VIII-1c Fundraising events$38,589
VIII-1e Government grants$59,690
VIII-1f All other contributions, gifts and grants$48,443
VIII-1g Noncash contributions (included above)$4,699
VIII-1h Total contributions, gifts and grants$146,722
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $513,241$513,241
VIII-3 Investment incomeExcluded from tax $1$1
VIII-8 Net income from fundraising eventsExcluded from tax −$5,696−$5,696
VIII-12 Total revenueRelated to mission $513,241 · Unrelated business $0 · Excluded from tax −$5,056$654,907
Part IX · Statement of functional expenses $645,867 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $1,000$1,000
IX-5 Pay of current officers, directors and key staffPrograms $70,343 · Management $25,123 · Fundraising $5,025$100,491
IX-7 Other salaries and wagesPrograms $405,407 · Management $15,790 · Fundraising $1,342$422,539
IX-9 Other employee benefitsPrograms $1,948 · Management $90$2,038
IX-10 Payroll taxesPrograms $38,750 · Management $5,498 · Fundraising $600$44,848
IX-11b Legal feesPrograms $1,211 · Management $64$1,275
IX-11c Accounting feesPrograms $13,395 · Management $705$14,100
IX-11g Other fees for servicesPrograms $679 · Management $36$715
IX-12 Advertising and promotionPrograms $508 · Management $95 · Fundraising $32$635
IX-13 Office expensesPrograms $3,598 · Management $409 · Fundraising $129$4,136
IX-14 Information technologyPrograms $13,223 · Management $1,891 · Fundraising $404$15,518
IX-16 OccupancyPrograms $9,294 · Management $2,252 · Fundraising $58$11,604
IX-17 TravelPrograms $188 · Management $21$209
IX-19 Conferences, conventions and meetingsPrograms $654 · Management $1,830 · Fundraising $19$2,503
IX-22 Depreciation, depletion and amortizationPrograms $1,597$1,597
IX-23 InsurancePrograms $4,877 · Management $100$4,977
IX-24 Other expenses (24a–d)Programs $12,302 · Management $5,025 · Fundraising $355$17,682
IX-25 Total functional expensesPrograms $578,974 · Management $58,929 · Fundraising $7,964$645,867
Part X · Balance sheet $132,802 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $154,536$93,179
X-2 Savings and temporary cash investmentsStart of year $2,711$2,711
X-3 Pledges and grants receivableStart of year $0$12,375
X-4 Accounts receivableStart of year $6,315$5,650
X-8 Inventories for sale or useStart of year $3,077$995
X-9 Prepaid expenses and deferred chargesStart of year $4,227$9,907
X-10c Land, buildings and equipment, netStart of year $0$7,985
X-16 Total assetsStart of year $170,866$132,802
X-17 Accounts payable and accrued expensesStart of year $1,376$1,637
X-19 Deferred revenueStart of year $2,350$2,300
X-24 Unsecured notes and loans payableStart of year $47,315$0
X-26 Total liabilitiesStart of year $51,041$3,937
X-27 Net assets without donor restrictionsStart of year $119,825$128,865
X-32 Total net assets or fund balancesStart of year $119,825$128,865
X-33 Total liabilities and net assetsStart of year $170,866$132,802
Part XI · Reconciliation of net assets $128,865 net assets at year end
XI-1 Total revenue$654,907
XI-2 Total expenses$645,867
XI-3 Revenue less expenses$9,040
XI-4 Net assets at start of year$119,825
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$128,865

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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