Echelon Academy INC

IRS exemption revoked

Brookeville, MD501(c)(3)EducationEIN 80-0324185Revenue $247K in FY2022

On file with the IRSechelonacademy.org600 Greenbridge Road · Brookeville, MDTax-exempt since Mar 2012School — 170(b)(1)(A)(ii)

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Providing comprehensive hands-on education to Special Needs children for grades K to 12.

80¢ of each $1 spent went to programs.
Run by 3 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $29K a year · 21% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$24K
to officers and key staff · 10% of spending
Top officer’s pay lower than 90% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$179K
193% of total assets
Concern: liabilities are 193% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 2 voting members
Concern: none of 2 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$247K
+97% vs prior year
Spent
$244K
To programs
80%
Net assets
−$86K
By yearFY2020–FY2022
Revenue
$247K
FY2022▲ +97%
Tap a bar for its year
Revenue by fiscal year
FY2020$42K
FY2021$125K
FY2022$247K
Expenses
$244K
FY2022▲ +72%
Tap a bar for its year
Expenses by fiscal year
FY2020$114K
FY2021$142K
FY2022$244K
Net assets
−$86K
FY2022▼ -303%
Tap a bar for its year
Net assets by fiscal year
FY2020−$4K
FY2021−$21K
FY2022−$86K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Mar 2012.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $196K Management & general 20% · $48K

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

2 people listed on the 990; $24K paid to officers and key staff.

Part VII, Section A · reportable compensation
VP and Treasurer
$13,000Pt VII · Sec A
President
$11,500Pt VII · Sec A

David Mazzeo’s $13K as VP and Treasurer is at the 10th 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

NameFY2022FY2021FY2020
David Mazzeo$13,000$1,120—
Kelly Mazzeo$11,500$6,130$2,500

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 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Educates special needs children K-12 with hands-on learning.

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Provided by the organization

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3 programs · $196K · in their own filed words · FY2022
01

Education Services Grades K-12

$193Kprogram expense
02

Hot Lunch Program

$3Kprogram expense
03

Uniforms

$276program expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$247K
Ln 12
Fees for servicesLn 2g$247K
Other incomeLn 4–11$695
Money outPt IX
$244K
Ln 25
Programscol B$196K
Managementcol C$48K
Owns and owesPt X
−$86K
net assets · Ln 32
Cash and savingsLn 1–2$28K
Total assetsLn 16$93K
LiabilitiesLn 26$179K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$247K
Other incomeLn 4–11$695
Total revenueLn 12$247K
Assets in detailPt X, end of year
CashLn 1$28K
SavingsLn 2$0
Cash and savings togetherLn 1–2$28K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$93K
LiabilitiesLn 26$179K
Net assetsLn 32−$86K
OperationsPt I, VI
EmployeesI 512
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$21K$28K
InvestmentsLn 11–13$0$0
Total assetsLn 16$83K$93K
LiabilitiesLn 26$172K$179K
Net assetsLn 32−$89K−$86K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$50K$42K$8K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$34K$28K$6K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$10K$8K$2K$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$6K$6K$0$0
Accounting feesLn 11c$8K$8K$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$35K$29K$7K$0
Advertising and promotionLn 12$4K$4K$0$0
Office expensesLn 13$19K$6K$13K$0
Information technologyLn 14$2K$2K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$49K$40K$9K$0
TravelLn 17$128$128$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$328$328$0$0
InterestLn 20$1K$0$1K$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$11K$9K$2K$0
Other expenses (24a–d)Ln 24$15K$14K$381$0
Total functional expensesLn 25$244K$196K$48K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $247K$244K$3K−$86K 990 PDF
FY2021 $125K$142K−$17K−$21K 990 PDF
FY2020 $42K$114K−$73K−$4K 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 FY2022 990 (6 parts)
Part I · Summary $247,208 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $102$0
I-9 Program service revenuePrior year $125,375$246,513
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$695
I-12 Total revenuePrior year $125,477$247,208
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $56,466$93,801
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $85,951$150,549
I-18 Total expensesPrior year $142,417$244,350
I-19 Revenue less expensesPrior year −$16,940$2,858
Part VI · Governance 0 of 2 board members independent, 1 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $247,208 across 3 lines filed
Lines not itemized here account for $246,958 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $250 · Excluded from tax $0$250
VIII-12 Total revenueRelated to mission $246,958 · Unrelated business $250 · Excluded from tax $0$247,208
Part IX · Statement of functional expenses $244,350 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $41,862 · Management $8,000 · Fundraising $0$49,862
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $28,136 · Management $6,000 · Fundraising $0$34,136
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $7,803 · Management $2,000 · Fundraising $0$9,803
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $5,963 · Management $0 · Fundraising $0$5,963
IX-11c Accounting feesPrograms $8,150 · Management $0 · Fundraising $0$8,150
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $28,718 · Management $6,569 · Fundraising $0$35,287
IX-12 Advertising and promotionPrograms $4,138 · Management $0 · Fundraising $0$4,138
IX-13 Office expensesPrograms $6,000 · Management $12,928 · Fundraising $0$18,928
IX-14 Information technologyPrograms $1,844 · Management $0 · Fundraising $0$1,844
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $40,000 · Management $9,000 · Fundraising $0$49,000
IX-17 TravelPrograms $128 · Management $0 · Fundraising $0$128
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $328 · Management $0 · Fundraising $0$328
IX-20 InterestPrograms $0 · Management $1,260 · Fundraising $0$1,260
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $8,925 · Management $2,000 · Fundraising $0$10,925
IX-24 Other expenses (24a–d)Programs $14,217 · Management $381 · Fundraising $0$14,598
IX-25 Total functional expensesPrograms $196,212 · Management $48,138 · Fundraising $0$244,350
Part X · Balance sheet $93,119 assets, 20 lines filed
Asset lines not itemized here account for $65,004; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $20,717$28,115
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $83,206$93,119
X-17 Accounts payable and accrued expensesStart of year $21,174$15,516
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-25 Other liabilitiesStart of year $14,324$27,534
X-26 Total liabilitiesStart of year $172,208$179,263
X-32 Total net assets or fund balancesStart of year −$89,002−$86,144
X-33 Total liabilities and net assetsStart of year $83,206$93,119
Part XI · Reconciliation of net assets −$86,144 net assets at year end
XI-1 Total revenue$247,208
XI-2 Total expenses$244,350
XI-3 Revenue less expenses$2,858
XI-4 Net assets at start of year−$89,002
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$86,144

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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