Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2015.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
83 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
4 people listed on the 990; $115K paid to officers and key staff (Part VII, Section A).
Claude Cotton’s $95K as On Site Director is at the 28th 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
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Claude Cotton | $95,162 | $94,419 | $83,197 | $41,752 | $51,000 |
| Tonnia Cotton | $20,000 | $18,308 | — | — | — |
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 Fallbrook Community Development Corporation 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 15aNo
Programs and updates
Offers before and after school care and educational support.
Questions for Fallbrook Community Development Corporation
Your first name shows with your question. Fallbrook Community Development Corporation answers here, for everyone.
At least 300 clients are served. Before and after school care is provided to children ages 3-13, the christian academy provides schooling for 18 month old, PRE-K3, PRE-K4 and summer camp is also offered. Reading and math classes are offered, as well as tutorial and financial classes, and resume, ged and job preparation classes.
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-1162906) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $42K | $27K |
| InvestmentsLn 11–13 | −$984 | −$5K |
| Land, buildings, equipmentLn 10c | $50K | $47K |
| Total assetsLn 16 | $95K | $74K |
| LiabilitiesLn 26 | $184K | $192K |
| Net assetsLn 32 | −$90K | −$118K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $16K | $16K | ||
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $115K | $98K | $6K | $12K |
| Other salaries and wagesLn 7 | $646K | $549K | $32K | $65K |
| Other employee benefitsLn 9 | $6K | $5K | $313 | $625 |
| Accounting feesLn 11c | $4K | $4K | ||
| Advertising and promotionLn 12 | $850 | $850 | ||
| Office expensesLn 13 | $30K | $26K | $2K | $3K |
| OccupancyLn 16 | $150K | $133K | $6K | $11K |
| TravelLn 17 | $54K | $35K | $19K | |
| Depreciation, depletion and amortizationLn 22 | $3K | $3K | ||
| InsuranceLn 23 | $14K | $12K | $704 | $1K |
| Other expenses (24a–d)Ln 24 | $84K | $62K | $23K | |
| All other expensesLn 24e | $33K | $27K | $7K | $209 |
| Total functional expensesLn 25 | $1.2M | $965K | $98K | $93K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 | $1.1M | $1.2M | −$28K | −$118K | 990 PDF |
| FY2023Filed with the IRS Nov 15, 2024 | $1.1M | $1.4M | −$251K | −$90K | 990 PDF |
| FY2022Filed with the IRS Nov 15, 2023 | $1.1M | $1.1M | $84K | $201K | 990 PDF |
| FY2021Filed with the IRS Nov 15, 2022 | $909K | $631K | $278K | $117K | 990 PDF |
| FY2020Filed with the IRS Nov 12, 2021 | $400K | $419K | −$19K | −$161K | 990 PDF |
Schedules filed Part IV
See the full FY2024 990
Part I · Summary $1,127,958 revenue, 12 lines filed
Part VI · Governance 0 of 4 board members independent, 5 to look at
Part VIII · Statement of revenue $1,127,958 across 6 lines filed
Part IX · Statement of functional expenses $1,156,157 across 13 lines filed
Part X · Balance sheet $73,806 assets, 12 lines filed
Part XI · Reconciliation of net assets −$118,071 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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