Creative Learning INC FY2024 filing

Tax-deductible

Chevy Chase, MD501(c)(3)Since 1977EIN 52-1087361Revenue $1.4M in FY2024

On file with the IRScreativelearning.org4445 Willard Ave Ste 400, 20815-4641 · Chevy Chase, MDTax-exempt since Apr 1982Publicly supported charity — 170(b)(1)(A)(vi)

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Creative Learning (cl) enhances the capacity of local organizations around the world to improve the lives of people in their communities, focusing on communities with pressing human needs. Through the creation of peopleto people partnerships, cl is especially dedicated to protecting human rights, supporting economic and social development, building peace, and empowering peacemakers.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$103K 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

FY2024 · 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
3 of 6
filings with a surplus
Average deficit $1K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$103K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $86K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.3M
135% of total assets
Concern: liabilities are 135% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-22% vs prior year
Spent
$1.7M
To programs
66%
Net assets
−$343K
By yearFY2020–FY2025
Revenue
$1.4M
FY2024▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$2.0M
FY2022$2.1M
FY2023$1.8M
FY2024$1.4M
FY2025$1.9M
Expenses
$1.7M
FY2024▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$2.1M
FY2022$2.0M
FY2023$1.8M
FY2024$1.7M
FY2025$1.6M
Net assets
−$343K
FY2024▼ -243%
Tap a bar for its year
Net assets by fiscal year
FY2020−$67K
FY2021−$196K
FY2022−$119K
FY2023−$100K
FY2024−$343K
FY2025$437K

From the FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1982.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $1.1M Management & general 31% · $518K Fundraising 3% · $50K

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

7 people listed on the 990; $103K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Director of Handmade to Market
$103,265Pt VII · Sec A
Acting Treasurer/Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2020
Carola Mandelbaum——$132,127
Maud Obe$103,346$103,265—

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Promotes human rights, economic development, and peacebuilding globally.

Questions for Creative Learning INC

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Provided by the organization

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2 programs · $1.1M · in their own filed words · FY2023
01

Handmade to market (formerly aid to artisans) creates opportunities for low-income artisans around the world to build profitable businesses inspired by handmade traditions. Handmade to market offers access to new markets, business training, eco-effective processes, and design innovation through a network of partners to promote…

$1.0Mprogram expense
02

Peace & security focus area facilitates the transfer of knowledge and skills to a global audience from the world's premier political leaders, academic experts, practitioners, and advocates.

$107Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$86K
Grants paid · 6 grants · $151K · 2020–2024
Unitemized GrantFY2024$49,500
Unitemized GrantFY2023$22,500
Unitemized GrantFY2022$21,902
Unitemized GrantFY2021$20,570
Unitemized GrantFY2020$26,438
Capital Area Food Bank INCDC · FY2020$10,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$8K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.1M
Managementcol C$518K
Fundraisingcol D$50K
Owns and owesPt X
−$343K
net assets · Ln 32
Cash and savingsLn 1–2$913K
Total assetsLn 16$991K
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$160K
Fees for servicesLn 2g$8K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$553K
SavingsLn 2$360K
Cash and savings togetherLn 1–2$913K
Land, buildings, equipmentLn 10c$29K
Total assetsLn 16$991K
LiabilitiesLn 26$1.3M
Net assetsLn 32−$343K
OperationsPt I, VI
EmployeesI 58
VolunteersI 61
Fiscal year endsHeaderSeptember
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 FY24End FY24
Cash and savingsLn 1–2$579K$913K
Land, buildings, equipmentLn 10c$37K$29K
Total assetsLn 16$773K$991K
LiabilitiesLn 26$873K$1.3M
Net assetsLn 32−$100K−$343K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$22K$22K
Grants and assistance to foreign recipientsLn 3$34K$34K
Other salaries and wagesLn 7$366K$205K$123K$38K
Other employee benefitsLn 9$161K$52K$109K
Payroll taxesLn 10$35K$35K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$24K$24K
Other fees for servicesLn 11g$860K$704K$144K$12K
Office expensesLn 13$69K$13K$56K
OccupancyLn 16$85$85
TravelLn 17$18K$9K$8K
Conferences, conventions and meetingsLn 19$73K$72K$1K
InsuranceLn 23$16K$16K
Total functional expensesLn 25$1.7M$1.1M$518K$50K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$1.6M$305K$437K 990 PDF
FY2024 Viewing $1.4M$1.7M−$249K−$343K 990 PDF
FY2023 $1.8M$1.8M$16K−$100K 990 PDF
FY2022 $2.1M$2.0M$77K−$119K 990 PDF
FY2021 $2.0M$2.1M−$129K−$196K 990 PDF
FY2020 $1.5M$1.5M−$26K−$67K 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 FY2024 990 (6 parts)
Part I · Summary $1,430,643 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,787,808$1,422,531
I-9 Program service revenuePrior year $38,542$8,112
I-10 Investment incomePrior year $8,712$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,835,062$1,430,643
I-13 Grants and similar amounts paidPrior year $46,902$56,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $420,417$562,043
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,351,267$1,061,468
I-18 Total expensesPrior year $1,818,586$1,680,011
I-19 Revenue less expensesPrior year $16,476−$249,368
Part VI · Governance 4 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,430,643 across 6 lines filed
VIII-1d Related organizations$571,045
VIII-1e Government grants$159,999
VIII-1f All other contributions, gifts and grants$691,487
VIII-1h Total contributions, gifts and grants$1,422,531
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,112$8,112
VIII-12 Total revenueRelated to mission $8,112 · Unrelated business $0 · Excluded from tax $0$1,430,643
Part IX · Statement of functional expenses $1,680,011 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $22,500$22,500
IX-3 Grants and assistance to foreign recipientsPrograms $34,000$34,000
IX-7 Other salaries and wagesPrograms $205,301 · Management $122,733 · Fundraising $37,695$365,729
IX-9 Other employee benefitsPrograms $52,003 · Management $109,443$161,446
IX-10 Payroll taxesManagement $34,868$34,868
IX-11b Legal feesManagement $1,737$1,737
IX-11c Accounting feesManagement $23,500$23,500
IX-11g Other fees for servicesPrograms $703,956 · Management $144,196 · Fundraising $12,050$860,202
IX-13 Office expensesPrograms $13,324 · Management $55,611$68,935
IX-16 OccupancyPrograms $85$85
IX-17 TravelPrograms $9,402 · Management $8,370$17,772
IX-19 Conferences, conventions and meetingsPrograms $71,674 · Management $1,493$73,167
IX-23 InsuranceManagement $16,070$16,070
IX-25 Total functional expensesPrograms $1,112,245 · Management $518,021 · Fundraising $49,745$1,680,011
Part X · Balance sheet $991,059 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $479,174$552,951
X-2 Savings and temporary cash investmentsStart of year $99,770$359,770
X-3 Pledges and grants receivableStart of year $150,109$35,649
X-9 Prepaid expenses and deferred chargesStart of year $6,559$13,317
X-10c Land, buildings and equipment, netStart of year $37,499$29,372
X-16 Total assetsStart of year $773,111$991,059
X-17 Accounts payable and accrued expensesStart of year $243,083$254,543
X-19 Deferred revenueStart of year $607,121$1,038,697
X-25 Other liabilitiesStart of year $0$17,661
X-26 Total liabilitiesStart of year $873,204$1,333,901
X-27 Net assets without donor restrictionsStart of year −$145,377−$393,126
X-28 Net assets with donor restrictionsStart of year $45,284$50,284
X-32 Total net assets or fund balancesStart of year −$100,093−$342,842
X-33 Total liabilities and net assetsStart of year $773,111$991,059
Part XI · Reconciliation of net assets −$342,842 net assets at year end
XI-1 Total revenue$1,430,643
XI-2 Total expenses$1,680,011
XI-3 Revenue less expenses−$249,368
XI-4 Net assets at start of year−$100,093
XI-6 Donated services and use of facilities$1,452
XI-8 Prior period adjustments$5,167
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$342,842

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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