Little Disciples Early Learning FY2020 filing

Tax-deductible

Richardson, TX501(c)(3)Human ServicesEIN 46-3066662Revenue $358K in FY2020

On file with the IRSlittledisciplesel.com600 S Jupiter Rd, 75081-4756 · Richardson, TXTax-exempt since Dec 2013Publicly supported — 509(a)(2)

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We allow families to pursue work and/or education while their child is able to prepare for school and develop spiritually.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$64K 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

FY2020 · 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 $19K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$358K
Spent
$358K
To programs
96%
Net assets
$118K
By yearFY2020–FY2025
Revenue
$358K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$358K
FY2021$316K
FY2023$504K
FY2024$355K
FY2025$339K
Expenses
$358K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$358K
FY2021$302K
FY2023$434K
FY2024$447K
FY2025$425K
Net assets
$118K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$118K
FY2021$131K
FY2023$312K
FY2024$220K
FY2025$139K

From the FY2020 Form 990 (year ending July 2020) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2013.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $344K Management & general 4% · $14K

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

5 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Director
$63,937Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Amy Mackey’s $87K as Director is at the 78th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Amy Mackey$86,978$83,583$81,536$63,937$63,937

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 15aYes

Programs and updates

Provides childcare and spiritual development so parents can work or study.

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Provided by the organization

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1 program · $344K · in their own filed words · FY2019
01

Child care services for children ages 18 months to 4 years old, at a child care facility, enabling parents to be gainfully employed or pursuing their education. This entity is a child care organization as described under internal revenue code 501(k).

$344Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$358K
Ln 12
Fees for servicesLn 2g$289K
Gifts and grantsLn 1h$69K
Money outPt IX
$358K
Ln 25
Programscol B$344K
Managementcol C$14K
Owns and owesPt X
$118K
net assets · Ln 32
Cash and savingsLn 1–2$118K
Total assetsLn 16$118K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$69K
Government grantsLn 1e$69K
Fees for servicesLn 2g$289K
Total revenueLn 12$358K
Assets in detailPt X, end of year
CashLn 1$118K
Cash and savings togetherLn 1–2$118K
Total assetsLn 16$118K
LiabilitiesLn 26$0
Net assetsLn 32$118K
OperationsPt I, VI
EmployeesI 520
VolunteersI 620
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$118K$118K
Total assetsLn 16$118K$118K
LiabilitiesLn 26$0$0
Net assetsLn 32$118K$118K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$64K$58K$6K
Other salaries and wagesLn 7$216K$216K
Other employee benefitsLn 9$3K$3K$345
Payroll taxesLn 10$23K$20K$2K
Advertising and promotionLn 12$250$250
Office expensesLn 13$9K$8K$905
OccupancyLn 16$26K$23K$3K
TravelLn 17$32$29$3
InsuranceLn 23$7K$6K$711
Other expenses (24a–d)Ln 24$10K$9K$426
Total functional expensesLn 25$358K$344K$14K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $339K$425K−$87K$139K 990 PDF
FY2024 $355K$447K−$91K$220K 990 PDF
FY2023 $504K$434K$71K$312K 990 PDF
FY2022 Not on file
FY2021 $316K$302K$13K$131K 990 PDF
FY2020 Viewing $358K$358K−$304$118K 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 FY2020 990 (6 parts)
Part I · Summary $357,813 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$69,300
I-9 Program service revenuePrior year $335,072$288,513
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $335,072$357,813
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 $284,233$306,415
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $50,570$51,702
I-18 Total expensesPrior year $334,803$358,117
I-19 Revenue less expensesPrior year $269−$304
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $357,813 across 4 lines filed
VIII-1e Government grants$69,300
VIII-1h Total contributions, gifts and grants$69,300
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $288,513$288,513
VIII-12 Total revenueRelated to mission $0 · Unrelated business $288,513 · Excluded from tax $0$357,813
Part IX · Statement of functional expenses $358,117 across 10 lines filed
IX-6 Pay of disqualified personsPrograms $57,543 · Management $6,394$63,937
IX-7 Other salaries and wagesPrograms $216,326$216,326
IX-9 Other employee benefitsPrograms $3,100 · Management $345$3,445
IX-10 Payroll taxesPrograms $20,436 · Management $2,271$22,707
IX-12 Advertising and promotionPrograms $250$250
IX-13 Office expensesPrograms $8,144 · Management $905$9,049
IX-16 OccupancyPrograms $23,175 · Management $2,575$25,750
IX-17 TravelPrograms $29 · Management $3$32
IX-23 InsurancePrograms $6,395 · Management $711$7,106
IX-24 Other expenses (24a–d)Programs $9,089 · Management $426$9,515
IX-25 Total functional expensesPrograms $344,487 · Management $13,630 · Fundraising $0$358,117
Part X · Balance sheet $117,727 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $118,031$117,727
X-16 Total assetsStart of year $118,031$117,727
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $118,031$117,727
X-32 Total net assets or fund balancesStart of year $118,031$117,727
X-33 Total liabilities and net assetsStart of year $118,031$117,727
Part XI · Reconciliation of net assets $117,727 net assets at year end
XI-1 Total revenue$357,813
XI-2 Total expenses$358,117
XI-3 Revenue less expenses−$304
XI-4 Net assets at start of year$118,031
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$117,727

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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