Apple Playschools FY2022 filing

Tax-deductible

Ann Arbor, MI501(c)(3)Human ServicesEIN 46-5404037

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To provide progressive early education for young children in order to facilitate future social responsibility, diversity, global and environmental awareness through multicultural exposure, nature play, outdoor learning, collaborative community involvement, and language immersion.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$78K 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
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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $8K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $182K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$692K
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+21% vs prior year
Spent
$1.8M
To programs
84%
Net assets
$469K
By yearFY2020–FY2024
Revenue
$1.8M
FY2022▲ +21%
Revenue by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.8M
FY2023$1.7M
FY2024$2.1M
Expenses
$1.8M
FY2022▲ +45%
Expenses by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.8M
FY2023$2.1M
FY2024$2.2M
Net assets
$469K
FY2022▲ +5%
Net assets by fiscal year
FY2020$181K
FY2021$446K
FY2022$469K
FY2023$41K
FY2024−$33K

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

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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2015.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $1.5M Management & general 16% · $285K Fundraising 0% · $5K

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

12 people listed on the 990; $78K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$78,292Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Family Representative
$0Pt VII · Sec A
Secretary & Family Representative
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A
Board Fellow
$0Pt VII · Sec A

Etta Heisler’s $76K as Executive Director is at the 15th percentile of top reported officer pay among 3869 $1–10M 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

NameFY2024FY2023FY2022FY2021FY2020
Etta Heisler$76,101$74,885$78,292$70,000$67,115

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 Apple Playschools 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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Nurtures young children's future social responsibility through diverse, nature-based, and language-rich early education.

Provided by the organization

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1 program service account for $1.5M of program spending, described in the organization's own filed words · FY2022.
01

Apple Playschools Offers Two Unique Early Education Programs

Green apple garden playschool, which emphasizes outdoor and nature play year round, and manzanitas spanish immersion playschool, where children are immersed in hispanic language and culture in order to develop fluency in the spanish language.

$1.5Mprogram expense

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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
IffFY2024$149K
Total grants receivedfrom 4 funders$182K
See all 4 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$541K
Investment incomeLn 3$9K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.5M
Managementcol C$285K
Fundraisingcol D$5K
Owns and owesPt X
$469K
net assets · Ln 32
Cash and savingsLn 1–2$656K
Total assetsLn 16$1.2M
LiabilitiesLn 26$692K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$541K
Government grantsLn 1e$474K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$9K
Other incomeLn 4–11$1K
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$512K
SavingsLn 2$144K
Cash and savings togetherLn 1–2$656K
Land, buildings, equipmentLn 10c$274K
Other assetsLn 15$101K
Total assetsLn 16$1.2M
LiabilitiesLn 26$692K
Net assetsLn 32$469K
OperationsPt I, VI
EmployeesI 559
VolunteersI 618
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$505K$656K
Land, buildings, equipmentLn 10c$266K$274K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$692K$692K
Net assetsLn 32$446K$469K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.1M$945K$188K
Pension plan contributionsLn 8$14K$10K$4K
Other employee benefitsLn 9$8K$7K$1K
Payroll taxesLn 10$92K$78K$14K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$59K$59K
Advertising and promotionLn 12$769$769
Office expensesLn 13$27K$27K
OccupancyLn 16$169K$169K
Conferences, conventions and meetingsLn 19$5K$5K
InterestLn 20$30K$30K
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$20K$9K$11K
Other expenses (24a–d)Ln 24$186K$180K$274$5K
Total functional expensesLn 25$1.8M$1.5M$285K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.1M$2.2M−$105K−$33K 990 PDF
FY2023 $1.7M$2.1M−$440K$41K 990 PDF
FY2022 Viewing $1.8M$1.8M$27K$469K 990 PDF
FY2021 $1.5M$1.2M$260K$446K 990 PDF
FY2020 $1.4M$1.1M$219K$181K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $1,799,289 across 7 lines filed
VIII-1e Government grants$473,988
VIII-1f All other contributions, gifts and grants$66,991
VIII-1h Total contributions, gifts and grants$540,979
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,248,053$1,248,053
VIII-3 Investment incomeRelated to mission $9,238$9,238
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,019$1,019
VIII-12 Total revenueRelated to mission $1,258,310 · Unrelated business $0 · Excluded from tax $0$1,799,289
Part IX · Statement of functional expenses $1,772,620 across 14 lines filed
IX-7 Other salaries and wagesPrograms $945,239 · Management $187,823$1,133,062
IX-8 Pension plan contributionsPrograms $9,761 · Management $4,284$14,045
IX-9 Other employee benefitsPrograms $6,564 · Management $1,325$7,889
IX-10 Payroll taxesPrograms $77,798 · Management $14,412$92,210
IX-11c Accounting feesManagement $3,000$3,000
IX-11g Other fees for servicesPrograms $58,522$58,522
IX-12 Advertising and promotionPrograms $769$769
IX-13 Office expensesManagement $27,449$27,449
IX-16 OccupancyPrograms $168,714$168,714
IX-19 Conferences, conventions and meetingsManagement $5,173$5,173
IX-20 InterestManagement $30,174$30,174
IX-22 Depreciation, depletion and amortizationPrograms $25,786$25,786
IX-23 InsurancePrograms $8,532 · Management $11,478$20,010
IX-24 Other expenses (24a–d)Programs $180,144 · Management $274 · Fundraising $5,399$185,817
IX-25 Total functional expensesPrograms $1,481,829 · Management $285,392 · Fundraising $5,399$1,772,620
Part X · Balance sheet $1,160,942 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $361,418$512,413
X-2 Savings and temporary cash investmentsStart of year $143,703$143,835
X-4 Accounts receivableStart of year $15,815$15,418
X-10c Land, buildings and equipment, netStart of year $266,188$273,813
X-14 Intangible assetsStart of year $131,762$114,761
X-15 Other assetsStart of year $218,785$100,702
X-16 Total assetsStart of year $1,137,671$1,160,942
X-17 Accounts payable and accrued expensesStart of year $18,878$21,251
X-19 Deferred revenueStart of year $131,416$153,117
X-24 Unsecured notes and loans payableStart of year $156,351$159,036
X-26 Total liabilitiesStart of year $691,801$691,631
X-27 Net assets without donor restrictionsStart of year $420,747$446,442
X-28 Net assets with donor restrictionsStart of year $25,123$22,869
X-32 Total net assets or fund balancesStart of year $445,870$469,311
X-33 Total liabilities and net assetsStart of year $1,137,671$1,160,942
Part XI · Reconciliation of net assets $469,311 net assets at year end
XI-1 Total revenue$1,799,289
XI-2 Total expenses$1,772,620
XI-3 Revenue less expenses$26,669
XI-4 Net assets at start of year$445,870
XI-9 Other changes in net assets−$3,228
XI-10 Net assets at end of year$469,311

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

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