Roaring Fork Valley Early Learning Fund FY2023 filing

Tax-deductible

Glenwood Springs, CO501(c)(3)EducationEIN 55-0873041Revenue $355K in FY2023

On file with the IRSrar4kids.org817 Colorado Ave 205, 81601-3349 · Glenwood Springs, COTax-exempt since Nov 2004Publicly supported charity — 170(b)(1)(A)(vi)

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Educational assistance for young children

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$80K 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

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
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 5
filings with a surplus
Average surplus $28K a year · 9% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $104K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$14K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$355K
+75% vs prior year
Spent
$268K
To programs
83%
Net assets
$208K
By yearFY2021–FY2025
Revenue
$355K
FY2023▲ +75%
Tap a bar for its year
Revenue by fiscal year
FY2021$192K
FY2022$204K
FY2023$355K
FY2024$306K
FY2025$485K
Expenses
$268K
FY2023▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2021$220K
FY2022$216K
FY2023$268K
FY2024$290K
FY2025$407K
Net assets
$208K
FY2023▲ +74%
Tap a bar for its year
Net assets by fiscal year
FY2021$132K
FY2022$120K
FY2023$208K
FY2024$226K
FY2025$305K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 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 Nov 2004.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $222K Management & general 9% · $24K Fundraising 8% · $22K

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

10 people listed on the 990; $80K 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
$80,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Suzanne Wheeler-Del Piccolo’s $89K as Executive Di is at the 77th percentile of top reported officer pay among 1613 $100K–1M 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

NameFY2025FY2024FY2023FY2022FY2021
Suzanne Wheeler-Del Piccolo$88,680$84,847$80,000$20,000—
Cynthia Blachly————$70,000

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

Provides educational support to young children.

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Provided by the organization

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3 programs · $174K · in their own filed words · FY2022
01

Bolsitas ROJAS/LITTLE red bags outreach fills a need for our most underserved children and parents. These parent-child early literacy family networks bring together families of children not enrolled in preschool.

$101Kprogram expense
02

123 let's read gifts one book per month to each participating preschool teacher and every student in their class. With each book, rar staff provides customized suggestions for home activities to stimulate brain development, enhance vocabulary, and motivate at-home reading.

$42Kprogram expense
03

Blue bag library days introduces over 800 children who participate in one of our book programs to local libraries so they and their families can access books and other resources. Children receive a raising a reader blue library bag to keep and carry their library books to and from home.

$32Kprogram 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 3 funders$104K
See all 3 funders →
Grants paid · 1 grant · $27K · 2024–2024
FocusedkidsCO · FY2024$26,598

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$355K
Ln 12
Gifts and grantsLn 1h$330K
Fees for servicesLn 2g$16K
Other incomeLn 4–11$9K
Money outPt IX
$268K
Ln 25
Programscol B$222K
Managementcol C$24K
Fundraisingcol D$22K
Owns and owesPt X
$208K
net assets · Ln 32
Cash and savingsLn 1–2$203K
Total assetsLn 16$222K
LiabilitiesLn 26$14K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$330K
Government grantsLn 1e$78K
Noncash giftsLn 1g$7K
Fees for servicesLn 2g$16K
Investment incomeLn 3$384
Other incomeLn 4–11$9K
Total revenueLn 12$355K
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$195K
Cash and savings togetherLn 1–2$203K
InvestmentsLn 11–13$8K
Land, buildings, equipmentLn 10c$6K
Total assetsLn 16$222K
LiabilitiesLn 26$14K
Net assetsLn 32$208K
OperationsPt I, VI
EmployeesI 55
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$111K$203K
InvestmentsLn 11–13$8K
Land, buildings, equipmentLn 10c$2K$6K
Total assetsLn 16$125K$222K
LiabilitiesLn 26$5K$14K
Net assetsLn 32$120K$208K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$81K$57K$8K$16K
Other salaries and wagesLn 7$69K$67K$732$732
Payroll taxesLn 10$13K$10K$1K$1K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$16K$16K
Advertising and promotionLn 12$17K$15K$2K
Office expensesLn 13$4K$3K$501
Information technologyLn 14$4K$2K$1K$613
OccupancyLn 16$7K$6K$704
TravelLn 17$8K$8K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$39K$39K$657
Total functional expensesLn 25$268K$222K$24K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $485K$407K$78K$305K 990 PDF
FY2024 $306K$290K$16K$226K 990 PDF
FY2023 Viewing $355K$268K$87K$208K 990 PDF
FY2022 $204K$216K−$13K$120K 990 PDF
FY2021 $192K$220K−$27K$132K 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 $355,253 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $182,438$329,770
I-9 Program service revenuePrior year $21,088$16,356
I-10 Investment incomePrior year $19$384
I-11 Other revenuePrior year $22$8,743
I-12 Total revenuePrior year $203,567$355,253
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $162,464$162,633
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $53,771$105,450
I-18 Total expensesPrior year $216,235$268,083
I-19 Revenue less expensesPrior year −$12,668$87,170
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $355,253 across 9 lines filed
VIII-1e Government grants$77,838
VIII-1f All other contributions, gifts and grants$251,932
VIII-1g Noncash contributions (included above)$6,741
VIII-1h Total contributions, gifts and grants$329,770
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,356$16,356
VIII-3 Investment incomeRelated to mission $384$384
VIII-8 Net income from fundraising eventsExcluded from tax $6,571$6,571
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,172$2,172
VIII-12 Total revenueRelated to mission $18,912 · Excluded from tax $6,571$355,253
Part IX · Statement of functional expenses $268,083 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,816 · Management $8,117 · Fundraising $16,233$81,166
IX-7 Other salaries and wagesPrograms $67,340 · Management $732 · Fundraising $732$68,804
IX-10 Payroll taxesPrograms $10,036 · Management $1,303 · Fundraising $1,324$12,663
IX-11c Accounting feesManagement $5,725$5,725
IX-11g Other fees for servicesPrograms $16,465$16,465
IX-12 Advertising and promotionPrograms $15,254 · Fundraising $2,039$17,293
IX-13 Office expensesManagement $3,354 · Fundraising $501$3,855
IX-14 Information technologyPrograms $2,144 · Management $1,014 · Fundraising $613$3,771
IX-16 OccupancyPrograms $6,340 · Management $704$7,044
IX-17 TravelPrograms $8,488$8,488
IX-23 InsuranceManagement $3,534$3,534
IX-24 Other expenses (24a–d)Programs $38,618 · Fundraising $657$39,275
IX-25 Total functional expensesPrograms $221,501 · Management $24,483 · Fundraising $22,099$268,083
Part X · Balance sheet $222,309 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $110,668$8,307
X-2 Savings and temporary cash investments$195,060
X-4 Accounts receivableStart of year $12,508$5,308
X-10c Land, buildings and equipment, netStart of year $1,708$5,634
X-11 Publicly traded securities$8,000
X-16 Total assetsStart of year $124,884$222,309
X-17 Accounts payable and accrued expensesStart of year $5,194$14,190
X-26 Total liabilitiesStart of year $5,194$14,190
X-27 Net assets without donor restrictionsStart of year $119,690$208,119
X-32 Total net assets or fund balancesStart of year $119,690$208,119
X-33 Total liabilities and net assetsStart of year $124,884$222,309
Part XI · Reconciliation of net assets $208,119 net assets at year end
XI-1 Total revenue$355,253
XI-2 Total expenses$268,083
XI-3 Revenue less expenses$87,170
XI-4 Net assets at start of year$119,690
XI-5 Net unrealized gains (losses) on investments$1,259
XI-10 Net assets at end of year$208,119

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

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