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Little Castle Learning & Development Center INC

Tax-deductible

Artesia, NM501(c)(3)Human ServicesEIN 47-5154846

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Our mission - the mission of Little Castle Learning & Development Center is to provide the opportunity, through play, for every child and their family to engage in a developmental age appropriate Learning environment, where they can grow to be independent learners, creative and divergent thinkers, and where they will be willing to take risks, ask questions, and practice self-control. IT is our hope that Little Castle will "inspire leaders of tomorrow- and that graduates of Little Castle take with them a love of Learning.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · 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
4 of 6
filings with a surplus
Average surplus $111K a year · 11% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$44K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
-4% vs prior year
Spent
$1.1M
To programs
85%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$1.1M
FY2025▼ -4%
Revenue by fiscal year
FY2020$729K
FY2021$939K
FY2022$1.3M
FY2023$1.0M
FY2024$1.1M
FY2025$1.1M
Expenses
$1.1M
FY2025▼ -8%
Expenses by fiscal year
FY2020$746K
FY2021$709K
FY2022$803K
FY2023$997K
FY2024$1.2M
FY2025$1.1M
Net assets
$1.3M
FY2025▲ +5%
Net assets by fiscal year
FY2020$629K
FY2021$851K
FY2022$1.3M
FY2023$1.4M
FY2024$1.2M
FY2025$1.3M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2017.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $926K Management & general 13% · $136K Fundraising 2% · $25K

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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Cody Hanagan
Secretary/Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Little Castle Learning & Development Center INC 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

Programs and updates

Fosters child and family learning through play, encouraging independence and creativity.

Provided by the organization

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1 program · $890K · in their own filed words · FY2024
01

Our vision is to support parents in their child care and child development needs by offering the opportunity for reduced and supported cost child care. We seek to support each child's individual physical, social, and cognitive needs in a safe and challenging environment while considering each child's unique needs.

$890Kprogram 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
Frank W Yates JR Family FoundationFY2024$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$964K
Gifts and grantsLn 1h$109K
Investment incomeLn 3$15K
Money outPt IX
$1.1M
Ln 25
Programscol B$926K
Managementcol C$136K
Fundraisingcol D$25K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$556K
Total assetsLn 16$1.3M
LiabilitiesLn 26$44K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$109K
Government grantsLn 1e$109K
Fees for servicesLn 2g$964K
Investment incomeLn 3$15K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$166K
SavingsLn 2$390K
Cash and savings togetherLn 1–2$556K
Land, buildings, equipmentLn 10c$633K
Total assetsLn 16$1.3M
LiabilitiesLn 26$44K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 527
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$582K$556K
Land, buildings, equipmentLn 10c$587K$633K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$43K$44K
Net assetsLn 32$1.2M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$695K$612K$70K$14K
Payroll taxesLn 10$60K$53K$6K$1K
Accounting feesLn 11c$25K$25K
Professional fundraising feesLn 11e$8K$8K
Advertising and promotionLn 12$2K$1K$163$33
Office expensesLn 13$4K$3K$382$76
OccupancyLn 16$16K$15K$2K
TravelLn 17$6K$5K$571$114
Depreciation, depletion and amortizationLn 22$37K$37K
InsuranceLn 23$26K$23K$3K$513
Other expenses (24a–d)Ln 24$172K$158K$12K$2K
All other expensesLn 24e$38K$20K$18K$59
Total functional expensesLn 25$1.1M$926K$136K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.1M$1.1M$666$1.3M 990 PDF
FY2024 $1.1M$1.2M−$56K$1.2M 990 PDF
FY2023 $1.0M$997K$27K$1.4M 990 PDF
FY2022 $1.3M$803K$480K$1.3M 990 PDF
FY2021 $939K$709K$230K$851K 990 PDF
FY2020 $729K$746K−$16K$629K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $1,088,116 across 5 lines filed
VIII-1e Government grants$109,250
VIII-1h Total contributions, gifts and grants$109,250
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $963,509$963,509
VIII-3 Investment incomeRelated to mission $15,357$15,357
VIII-12 Total revenueRelated to mission $978,866$1,088,116
Part IX · Statement of functional expenses $1,087,450 across 12 lines filed
IX-7 Other salaries and wagesPrograms $611,665 · Management $69,508 · Fundraising $13,902$695,075
IX-10 Payroll taxesPrograms $52,882 · Management $6,009 · Fundraising $1,202$60,093
IX-11c Accounting feesManagement $25,339$25,339
IX-11e Professional fundraising feesFundraising $7,574$7,574
IX-12 Advertising and promotionPrograms $1,429 · Management $163 · Fundraising $33$1,625
IX-13 Office expensesPrograms $3,364 · Management $382 · Fundraising $76$3,822
IX-16 OccupancyPrograms $14,651 · Management $1,518$16,169
IX-17 TravelPrograms $5,020 · Management $571 · Fundraising $114$5,705
IX-22 Depreciation, depletion and amortizationPrograms $36,607$36,607
IX-23 InsurancePrograms $22,563 · Management $2,564 · Fundraising $513$25,640
IX-24 Other expenses (24a–d)Programs $157,692 · Management $12,160 · Fundraising $1,765$171,617
IX-24e All other expensesPrograms $19,954 · Management $18,171 · Fundraising $59$38,184
IX-25 Total functional expensesPrograms $925,827 · Management $136,385 · Fundraising $25,238$1,087,450
Part X · Balance sheet $1,303,043 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $199,788$165,678
X-2 Savings and temporary cash investmentsStart of year $382,308$390,034
X-4 Accounts receivableStart of year $75,944$114,682
X-10c Land, buildings and equipment, netStart of year $587,366$632,649
X-16 Total assetsStart of year $1,245,406$1,303,043
X-17 Accounts payable and accrued expensesStart of year $36,440$37,849
X-25 Other liabilitiesStart of year $6,738$6,328
X-26 Total liabilitiesStart of year $43,178$44,177
X-27 Net assets without donor restrictionsStart of year $1,202,228$1,258,866
X-32 Total net assets or fund balancesStart of year $1,202,228$1,258,866
X-33 Total liabilities and net assetsStart of year $1,245,406$1,303,043
Part XI · Reconciliation of net assets $1,258,866 net assets at year end
XI-1 Total revenue$1,088,116
XI-2 Total expenses$1,087,450
XI-3 Revenue less expenses$666
XI-4 Net assets at start of year$1,202,228
XI-8 Prior period adjustments$55,972
XI-10 Net assets at end of year$1,258,866

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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