Early Steps Learning Foundation FY2022 filing

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Early Steps Learning Foundation provides high quality childcare to children from 16 months to 5 years of age. We emphasize on providing a safe, fun learning environment where children can explore while their growth and development is nurtured.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-4224707) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$84K 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

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $11K a year · 3% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$84K
to officers and key staff · 18% of spending
Pay to officers and key staff is 18% of spending.
Part VII, Section A
3.5 mo
of spending, in cash
3.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $62K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$34K
23% of total assets
Liabilities are 23% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$511K
+56% vs prior year
Spent
$476K
To programs
99%
Net assets
$111K
By yearFY2020–FY2024
Revenue
$511K
FY2022▲ +56%
Tap a bar for its year
Revenue by fiscal year
FY2020$244K
FY2021$327K
FY2022$511K
FY2023$385K
FY2024$467K
Expenses
$476K
FY2022▲ +57%
Tap a bar for its year
Expenses by fiscal year
FY2020$223K
FY2021$303K
FY2022$476K
FY2023$428K
FY2024$451K
Net assets
$111K
FY2022▲ +195%
Tap a bar for its year
Net assets by fiscal year
FY2020$38K
FY2021$37K
FY2022$111K
FY2023$67K
FY2024$90K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2016-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Jan 2018.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $474K Management & general 0% · $2K

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; $84K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$44,830Pt VII · Sec A
Vice Chairwoman
$28,937Pt VII · Sec A
Treasurer
$10,132Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Garshena Stewart’s $63K as Executive Director is at the 52nd 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Garshena Stewart$62,820$43,660$44,830$39,600$32,556
Nora Kelly$27,984$28,380$28,937$29,318$14,430
Tiffany McGee$23,065$27,841$10,132——

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 Early Steps Learning Foundation executive salaries →

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
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Provides safe, fun childcare and learning for children aged 16 months to 5 years.

Questions for Early Steps Learning Foundation

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Your first name shows with your question. Early Steps Learning Foundation answers here, for everyone.

1 program · $474K · in their own filed words · FY2022
01

These Program service expenses were required to run a daycare program.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-4224707) · Dispute this line
$474Kprogram 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
Think SmallFY2023$42K
Total grants receivedfrom 2 funders$62K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$511K
Ln 12
Fees for servicesLn 2g$347K
Other incomeLn 4–11$165K
Money outPt IX
$476K
Ln 25
Programscol B$474K
Managementcol C$2K
Owns and owesPt X
$111K
net assets · Ln 32
Cash and savingsLn 1–2$137K
Total assetsLn 16$144K
LiabilitiesLn 26$34K
PeoplePt VI, VII
5
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$347K
Other incomeLn 4–11$165K
Total revenueLn 12$511K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$131K
Cash and savings togetherLn 1–2$137K
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$144K
LiabilitiesLn 26$34K
Net assetsLn 32$111K
OperationsPt I, VI
EmployeesI 59
VolunteersI 62
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$67K$137K
Land, buildings, equipmentLn 10c$4K$7K
Total assetsLn 16$71K$144K
LiabilitiesLn 26$34K$34K
Net assetsLn 32$37K$111K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$84K$84K
Other salaries and wagesLn 7$117K$117K
Payroll taxesLn 10$13K$13K
Advertising and promotionLn 12$22K$22K
Office expensesLn 13$22K$22K
Information technologyLn 14$7K$7K
OccupancyLn 16$77K$77K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$76K$75K$986
All other expensesLn 24e$55K$53K$1K
Total functional expensesLn 25$476K$474K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Feb 9, 2026 $467K$451K$16K$90K 990 PDF
FY2023Filed with the IRS Nov 26, 2024 $385K$428K−$43K$67K 990 PDF
FY2022 ViewingFiled with the IRS Nov 15, 2023 $511K$476K$35K$111K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $327K$303K$24K$37K 990 PDF
FY2020Filed with the IRS Nov 12, 2021 $244K$223K$21K$38K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $511,408 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $271,518$346,562
I-10 Investment income$0
I-11 Other revenuePrior year $55,501$164,846
I-12 Total revenuePrior year $327,019$511,408
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $166,493$214,359
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $136,866$261,598
I-18 Total expensesPrior year $303,359$475,957
I-19 Revenue less expensesPrior year $23,660$35,451
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $511,408 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $346,562$346,562
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $164,846$164,846
VIII-12 Total revenueRelated to mission $511,408 · Unrelated business $0 · Excluded from tax $0$511,408
Part IX · Statement of functional expenses $475,957 across 11 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $83,899$83,899
IX-7 Other salaries and wagesPrograms $116,965$116,965
IX-10 Payroll taxesPrograms $13,495$13,495
IX-12 Advertising and promotionPrograms $21,806$21,806
IX-13 Office expensesPrograms $21,505$21,505
IX-14 Information technologyPrograms $7,315$7,315
IX-16 OccupancyPrograms $77,024$77,024
IX-22 Depreciation, depletion and amortizationPrograms $1,518$1,518
IX-23 InsurancePrograms $2,189$2,189
IX-24 Other expenses (24a–d)Programs $74,695 · Management $986$75,681
IX-24e All other expensesPrograms $53,260 · Management $1,300$54,560
IX-25 Total functional expensesPrograms $473,671 · Management $2,286 · Fundraising $0$475,957
Part X · Balance sheet $144,436 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $6,134$5,754
X-2 Savings and temporary cash investmentsStart of year $61,209$131,300
X-10c Land, buildings and equipment, netStart of year $3,885$7,382
X-16 Total assetsStart of year $71,228$144,436
X-24 Unsecured notes and loans payableStart of year $25,000$25,000
X-25 Other liabilitiesStart of year $8,766$8,766
X-26 Total liabilitiesStart of year $33,766$33,766
X-31 Retained earnings or endowmentStart of year $37,462$110,670
X-32 Total net assets or fund balancesStart of year $37,462$110,670
X-33 Total liabilities and net assetsStart of year $71,228$144,436
Part XI · Reconciliation of net assets $110,670 net assets at year end
XI-1 Total revenue$511,408
XI-2 Total expenses$475,957
XI-3 Revenue less expenses$35,451
XI-4 Net assets at start of year$37,462
XI-8 Prior period adjustments$37,757
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$110,670

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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