Barrett Early Learning Center INC

Tax-deductible

Charlottesvle, VA501(c)(3)Since 1935EIN 54-0505867Revenue $731K in FY2025

On file with the IRSbarrettelc.org410 Ridge St, 22902-5556 · Charlottesvle, VATax-exempt since Mar 1966School — 170(b)(1)(A)(ii)

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Provide high quality child care, that promotes and fosters growth and development in young children primarily for low income individuals and families, by providing high-quality Early Learning to prepare children for success.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Run by 8 volunteers and 17 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
5 of 6
filings with a surplus
Average surplus $79K a year · 11% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$13K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$731K
-6% vs prior year
Spent
$896K
To programs
93%
Net assets
$949K
By yearFY2020–FY2025
Revenue
$731K
FY2025▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$600K
FY2021$687K
FY2022$783K
FY2023$845K
FY2024$779K
FY2025$731K
Expenses
$896K
FY2025▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$512K
FY2021$580K
FY2022$558K
FY2023$646K
FY2024$761K
FY2025$896K
Net assets
$949K
FY2025▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2020$588K
FY2021$709K
FY2022$877K
FY2023$1.1M
FY2024$1.1M
FY2025$949K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1966.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $829K Management & general 7% · $63K Fundraising 0% · $4K

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; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director,ex Officio
$50,780Pt VII · Sec A
Executive Director
$41,231Pt VII · Sec A
$0Pt VII · Sec A
V President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
C Kollmansperger$50,780$64,988$63,107$57,630$28,247—
Deborah Rogers$41,231————$56,971

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers quality childcare fostering young children's growth, especially for low-income families.

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Provided by the organization

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1 program · $829K · in their own filed words · FY2025
01

The organization mission is to promote and foster growth and development in young children by providing a high quality child care environment that offers a variety of sensory,language, cognative and social EXPERIENCES.THE goal is to generate a love for learning and prepare children for grade school.

$829Kprogram 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
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$731K
Ln 12
Gifts and grantsLn 1h$520K
Fees for servicesLn 2g$180K
Investment incomeLn 3$31K
Money outPt IX
$896K
Ln 25
Programscol B$829K
Managementcol C$63K
Fundraisingcol D$4K
Owns and owesPt X
$949K
net assets · Ln 32
Cash and savingsLn 1–2$719K
Total assetsLn 16$962K
LiabilitiesLn 26$13K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$520K
Government grantsLn 1e$371K
Fees for servicesLn 2g$180K
Investment incomeLn 3$31K
Total revenueLn 12$731K
Assets in detailPt X, end of year
CashLn 1$239K
SavingsLn 2$480K
Cash and savings togetherLn 1–2$719K
InvestmentsLn 11–13$226K
Land, buildings, equipmentLn 10c$16K
Total assetsLn 16$962K
LiabilitiesLn 26$13K
Net assetsLn 32$949K
OperationsPt I, VI
EmployeesI 517
VolunteersI 68
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 FY25End FY25
Cash and savingsLn 1–2$875K$719K
InvestmentsLn 11–13$213K$226K
Land, buildings, equipmentLn 10c$21K$16K
Total assetsLn 16$1.1M$962K
LiabilitiesLn 26$0$13K
Net assetsLn 32$1.1M$949K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$92K$48K$41K$3K
Other salaries and wagesLn 7$488K$485K$2K$354
Other employee benefitsLn 9$62K$57K$5K$368
Payroll taxesLn 10$44K$41K$3K$261
Management feesLn 11a$6K$6K$0$0
Accounting feesLn 11c$7K$0$7K$0
Advertising and promotionLn 12$357$357$0$0
Office expensesLn 13$3K$2K$773$0
OccupancyLn 16$71K$69K$2K$0
Depreciation, depletion and amortizationLn 22$6K$5K$239$0
InsuranceLn 23$11K$11K$0$0
Other expenses (24a–d)Ln 24$69K$68K$669$21
All other expensesLn 24e$37K$36K$1K$0
Total functional expensesLn 25$896K$829K$63K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $731K$896K−$165K$949K 990 PDF
FY2024 $779K$761K$18K$1.1M 990 PDF
FY2023 $845K$646K$199K$1.1M 990 PDF
FY2022 $783K$558K$225K$877K 990 PDF
FY2021 $687K$580K$107K$709K 990 PDF
FY2020 $600K$512K$88K$588K 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 (6 parts)
Part I · Summary $730,982 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $591,635$519,766
I-9 Program service revenuePrior year $145,625$180,088
I-10 Investment incomePrior year $41,921$31,128
I-11 Other revenue$0
I-12 Total revenuePrior year $779,181$730,982
I-13 Grants and similar amounts paidPrior year $1,250$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $547,526$686,263
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $212,565$209,759
I-18 Total expensesPrior year $761,341$896,022
I-19 Revenue less expensesPrior year $17,840−$165,040
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $730,982 across 7 lines filed
VIII-1a Federated campaigns$27,530
VIII-1e Government grants$370,740
VIII-1f All other contributions, gifts and grants$121,496
VIII-1h Total contributions, gifts and grants$519,766
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$180,088
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$31,128
VIII-12 Total revenueRelated to mission $211,216 · Unrelated business $0 · Excluded from tax $0$730,982
Part IX · Statement of functional expenses $896,022 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $47,885 · Management $41,049 · Fundraising $3,077$92,011
IX-7 Other salaries and wagesPrograms $485,187 · Management $2,475 · Fundraising $354$488,016
IX-9 Other employee benefitsPrograms $57,103 · Management $4,662 · Fundraising $368$62,133
IX-10 Payroll taxesPrograms $40,533 · Management $3,309 · Fundraising $261$44,103
IX-11a Management feesPrograms $5,829 · Management $0 · Fundraising $0$5,829
IX-11c Accounting feesPrograms $0 · Management $6,960 · Fundraising $0$6,960
IX-12 Advertising and promotionPrograms $357 · Management $0 · Fundraising $0$357
IX-13 Office expensesPrograms $2,319 · Management $773 · Fundraising $0$3,092
IX-16 OccupancyPrograms $69,338 · Management $1,699 · Fundraising $0$71,037
IX-22 Depreciation, depletion and amortizationPrograms $5,351 · Management $239 · Fundraising $0$5,590
IX-23 InsurancePrograms $10,628 · Management $0 · Fundraising $0$10,628
IX-24 Other expenses (24a–d)Programs $68,331 · Management $669 · Fundraising $21$69,021
IX-24e All other expensesPrograms $36,227 · Management $1,018 · Fundraising $0$37,245
IX-25 Total functional expensesPrograms $829,088 · Management $62,853 · Fundraising $4,081$896,022
Part X · Balance sheet $961,839 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $387,270$238,513
X-2 Savings and temporary cash investmentsStart of year $488,032$480,060
X-4 Accounts receivableStart of year $2,535$1,845
X-10c Land, buildings and equipment, netStart of year $20,856$15,579
X-11 Publicly traded securitiesStart of year $212,986$225,842
X-16 Total assetsStart of year $1,112,264$961,839
X-17 Accounts payable and accrued expenses$12,592
X-26 Total liabilitiesStart of year $0$12,592
X-32 Total net assets or fund balancesStart of year $1,112,264$949,247
X-33 Total liabilities and net assetsStart of year $1,112,264$961,839
Part XI · Reconciliation of net assets $949,247 net assets at year end
XI-1 Total revenue$730,982
XI-2 Total expenses$896,022
XI-3 Revenue less expenses−$165,040
XI-4 Net assets at start of year$1,112,264
XI-5 Net unrealized gains (losses) on investments$2,023
XI-10 Net assets at end of year$949,247

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

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