Morgantown Early Learning Facility INC

Tax-deductible

Morgantown, WV501(c)(3)EducationEIN 55-0629055Revenue $1.3M in FY2023

On file with the IRSmorgantownelf.com302 Scott Ave, 26508-8804 · Morgantown, WVTax-exempt since Aug 1984School — 170(b)(1)(A)(ii)

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501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 50 volunteers and 83 employees.
Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $68K a year · 6% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
92%
of spending
Looks good: 92% 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 · 7% of spending
Top officer’s pay lower than 92% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $35K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$639K
62% of total assets
Fine: liabilities are 62% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 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
$1.3M
+27% vs prior year
Spent
$1.2M
To programs
92%
Net assets
$391K
By yearFY2020–FY2023
Revenue
$1.3M
FY2023▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2023$1.3M
Expenses
$1.2M
FY2023+0.2%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2023$1.2M
Net assets
$391K
FY2023▲ +393%
Tap a bar for its year
Net assets by fiscal year
FY2020−$133K
FY2023$391K

From the FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Aug 1984.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $1.1M Management & general 8% · $95K

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 · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Site 1 Director
$52,512Pt VII · Sec A
Site 2 Director
$39,279Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Tiki Williams’s $53K as Site 1 Director is at the 8th 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 · 5 named individuals · Part VII

NameFY2023FY2020
Tiki Williams$52,512$52,500
Alex Pettis$39,279—
Nacole Sharp—$30,121
Laura Sanetrik—$13,645
Ruth Kubinsky—$6,872

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 15aNo

Programs and updates

Morgantown Early Learning Facility INC is an education nonprofit based in Morgantown, WV.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2022
01

Preschool and kindergarten school care. Full-time entrollment (65)

$1.1Mprogram 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$35K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$871K
Gifts and grantsLn 1h$431K
Other incomeLn 4–11$5K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.1M
Managementcol C$95K
Owns and owesPt X
$391K
net assets · Ln 32
Cash and savingsLn 1–2$119K
Total assetsLn 16$1.0M
LiabilitiesLn 26$639K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$431K
Government grantsLn 1e$200K
Fees for servicesLn 2g$871K
Investment incomeLn 3$284
Other incomeLn 4–11$5K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$119K
Cash and savings togetherLn 1–2$119K
Land, buildings, equipmentLn 10c$910K
Total assetsLn 16$1.0M
LiabilitiesLn 26$639K
Net assetsLn 32$391K
OperationsPt I, VI
EmployeesI 583
VolunteersI 650
Fiscal year endsHeaderAugust
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 FY23End FY23
Cash and savingsLn 1–2$120K$119K
Land, buildings, equipmentLn 10c$900K$910K
Total assetsLn 16$1.0M$1.0M
LiabilitiesLn 26$692K$639K
Net assetsLn 32$328K$391K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$779K$748K$31K
Payroll taxesLn 10$77K$74K$3K
Accounting feesLn 11c$15K$15K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$6K$6K$254
Information technologyLn 14$5K$5K$212
OccupancyLn 16$36K$36K
Conferences, conventions and meetingsLn 19$663$663
InterestLn 20$41K$41K
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$60K$60K
Other expenses (24a–d)Ln 24$141K$141K
All other expensesLn 24e$49K$48K$1K
Total functional expensesLn 25$1.2M$1.1M$95K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $1.3M$1.2M$69K$391K 990 PDF
FY2022 Not on file
FY2021 Not on file
FY2020 $1.0M$1.2M−$204K−$133K 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 FY2023 990 (6 parts)
Part I · Summary $1,306,787 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $572,437$430,712
I-9 Program service revenuePrior year $821,067$871,008
I-10 Investment incomePrior year $57$284
I-11 Other revenuePrior year $6,543$4,783
I-12 Total revenuePrior year $1,400,104$1,306,787
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $856,311$855,722
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $315,420$382,476
I-18 Total expensesPrior year $1,171,731$1,238,198
I-19 Revenue less expensesPrior year $228,373$68,589
Part VI · Governance 8 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,306,787 across 7 lines filed
VIII-1e Government grants$200,112
VIII-1f All other contributions, gifts and grants$230,600
VIII-1h Total contributions, gifts and grants$430,712
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $871,008$871,008
VIII-3 Investment incomeRelated to mission $284$284
VIII-8 Net income from fundraising eventsExcluded from tax $4,783$4,783
VIII-12 Total revenueRelated to mission $871,292 · Unrelated business $0 · Excluded from tax $4,783$1,306,787
Part IX · Statement of functional expenses $1,238,198 across 13 lines filed
IX-7 Other salaries and wagesPrograms $747,960 · Management $31,165$779,125
IX-10 Payroll taxesPrograms $73,533 · Management $3,064$76,597
IX-11c Accounting feesManagement $15,086$15,086
IX-12 Advertising and promotionManagement $2,485$2,485
IX-13 Office expensesPrograms $6,104 · Management $254$6,358
IX-14 Information technologyPrograms $5,088 · Management $212$5,300
IX-16 OccupancyPrograms $36,088$36,088
IX-19 Conferences, conventions and meetingsManagement $663$663
IX-20 InterestManagement $40,549$40,549
IX-22 Depreciation, depletion and amortizationPrograms $26,297$26,297
IX-23 InsurancePrograms $59,598$59,598
IX-24 Other expenses (24a–d)Programs $141,078$141,078
IX-24e All other expensesPrograms $47,642 · Management $1,332$48,974
IX-25 Total functional expensesPrograms $1,143,388 · Management $94,810 · Fundraising $0$1,238,198
Part X · Balance sheet $1,029,344 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $120,299$119,444
X-10c Land, buildings and equipment, netStart of year $900,028$909,900
X-16 Total assetsStart of year $1,020,327$1,029,344
X-17 Accounts payable and accrued expensesStart of year $7,207$5,923
X-26 Total liabilitiesStart of year $692,492$638,523
X-32 Total net assets or fund balancesStart of year $327,835$390,821
X-33 Total liabilities and net assetsStart of year $1,020,327$1,029,344
Part XI · Reconciliation of net assets $390,821 net assets at year end
XI-1 Total revenue$1,306,787
XI-2 Total expenses$1,238,198
XI-3 Revenue less expenses$68,589
XI-4 Net assets at start of year$327,835
XI-8 Prior period adjustments−$5,603
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$390,821

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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