Giraffe Laugh INC

Tax-deductible

Garden City, ID501(c)(3)Human ServicesEIN 82-0481812Revenue $2.8M in FY2024

On file with the IRSgiraffelaugh.org4094 W Chinden Blvd Ste 100, 83714-3430 · Garden City, IDTax-exempt since Aug 1996Publicly supported — 509(a)(2)

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Giraffe Laugh ensures school readiness, empowers families and builds strong futures.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 75 volunteers and 64 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $401K a year · 19% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% 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 · 4% of spending
Top officer’s pay lower than 72% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$698K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.8M
+41% vs prior year
Spent
$2.1M
To programs
79%
Net assets
$2.4M
By yearFY2020–FY2024
Revenue
$2.8M
FY2024▲ +41%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.8M
FY2022$2.4M
FY2023$2.0M
FY2024$2.8M
Expenses
$2.1M
FY2024▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.7M
FY2023$2.0M
FY2024$2.1M
Net assets
$2.4M
FY2024▲ +43%
Tap a bar for its year
Net assets by fiscal year
FY2020$463K
FY2021$881K
FY2022$1.6M
FY2023$1.6M
FY2024$2.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1996.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $1.7M Management & general 15% · $315K Fundraising 6% · $135K

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

14 people listed on the 990; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$92,434Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Lorraine Fascilla’s $92K as Executive Director is at the 28th percentile of top reported officer pay among 3869 $1–10M human services 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

NameFY2024FY2023FY2022FY2021FY2020
Lorraine Fascilla$92,434$77,022———
Lori Fascilla——$60,856$56,109$56,375

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

Prepares children for school, supports families, and builds brighter futures.

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Provided by the organization

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1 program · $1.7M · in their own filed words · FY2024
01

Provided preschool education and care for approximately 170 children at four locations including children from low-income and disadvantaged families in ada county, idaho.

$1.7Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.8M
Ln 12
Gifts and grantsLn 1h$1.9M
Fees for servicesLn 2g$934K
Investment incomeLn 3$44K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.7M
Managementcol C$315K
Fundraisingcol D$135K
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$641K
Total assetsLn 16$3.0M
LiabilitiesLn 26$698K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Government grantsLn 1e$484K
Noncash giftsLn 1g$7K
Fundraising eventsLn 1c$134K
Fees for servicesLn 2g$934K
Investment incomeLn 3$44K
Gains on assetsLn 7$3K
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$77K
SavingsLn 2$564K
Cash and savings togetherLn 1–2$641K
InvestmentsLn 11–13$212K
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$108K
Total assetsLn 16$3.0M
LiabilitiesLn 26$698K
Net assetsLn 32$2.4M
OperationsPt I, VI
EmployeesI 564
VolunteersI 675
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.2M$641K
InvestmentsLn 11–13$187K$212K
Land, buildings, equipmentLn 10c$83K$1.1M
Total assetsLn 16$2.0M$3.0M
LiabilitiesLn 26$320K$698K
Net assetsLn 32$1.6M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$92K$75K$12K$6K
Other salaries and wagesLn 7$1.3M$1.1M$173K$82K
Pension plan contributionsLn 8$17K$14K$2K$1K
Payroll taxesLn 10$118K$93K$20K$5K
Accounting feesLn 11c$32K$32K
Investment management feesLn 11f$2K$2K
Advertising and promotionLn 12$2K$449$605$650
Office expensesLn 13$20K$13K$7K$353
OccupancyLn 16$130K$91K$39K$459
TravelLn 17$11K$7K$4K
InterestLn 20$3K$254$3K
Depreciation, depletion and amortizationLn 22$3K$3K$577
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$341K$298K$5K$38K
All other expensesLn 24e$32K$26K$4K$2K
Total functional expensesLn 25$2.1M$1.7M$315K$135K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.8M$2.1M$685K$2.4M 990 PDF
FY2023 $2.0M$2.0M$47K$1.6M 990 PDF
FY2022 $2.4M$1.7M$714K$1.6M 990 PDF
FY2021 $1.8M$1.3M$411K$881K 990 PDF
FY2020 $1.4M$1.2M$146K$463K 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 $2,832,415 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,274,116$1,881,403
I-9 Program service revenuePrior year $707,900$933,777
I-10 Investment incomePrior year $25,550$44,228
I-11 Other revenuePrior year $6,989−$26,993
I-12 Total revenuePrior year $2,014,555$2,832,415
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 $1,478,103$1,562,102
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $489,597$585,260
I-18 Total expensesPrior year $1,967,700$2,147,362
I-19 Revenue less expensesPrior year $46,855$685,053
Part VI · Governance 13 of 13 board members independent, 2 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,832,415 across 11 lines filed
VIII-1c Fundraising events$133,650
VIII-1e Government grants$484,026
VIII-1f All other contributions, gifts and grants$1,263,727
VIII-1g Noncash contributions (included above)$7,038
VIII-1h Total contributions, gifts and grants$1,881,403
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $933,777$933,777
VIII-3 Investment incomeExcluded from tax $41,306$41,306
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,922$2,922
VIII-8 Net income from fundraising eventsExcluded from tax −$34,758−$34,758
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,765$7,765
VIII-12 Total revenueRelated to mission $941,542 · Unrelated business $0 · Excluded from tax $9,470$2,832,415
Part IX · Statement of functional expenses $2,147,362 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $74,772 · Management $12,009 · Fundraising $5,653$92,434
IX-7 Other salaries and wagesPrograms $1,079,826 · Management $173,434 · Fundraising $81,646$1,334,906
IX-8 Pension plan contributionsPrograms $13,571 · Management $2,180 · Fundraising $1,026$16,777
IX-10 Payroll taxesPrograms $92,818 · Management $20,094 · Fundraising $5,073$117,985
IX-11c Accounting feesManagement $32,382$32,382
IX-11f Investment management feesManagement $1,647$1,647
IX-12 Advertising and promotionPrograms $449 · Management $605 · Fundraising $650$1,704
IX-13 Office expensesPrograms $13,159 · Management $6,624 · Fundraising $353$20,136
IX-16 OccupancyPrograms $90,947 · Management $39,025 · Fundraising $459$130,431
IX-17 TravelPrograms $6,700 · Management $4,155$10,855
IX-20 InterestPrograms $254 · Management $2,764$3,018
IX-22 Depreciation, depletion and amortizationPrograms $2,577 · Management $577$3,154
IX-23 InsuranceManagement $9,680$9,680
IX-24 Other expenses (24a–d)Programs $297,576 · Management $5,217 · Fundraising $37,897$340,690
IX-24e All other expensesPrograms $25,539 · Management $4,276 · Fundraising $1,748$31,563
IX-25 Total functional expensesPrograms $1,698,188 · Management $314,669 · Fundraising $134,505$2,147,362
Part X · Balance sheet $3,049,284 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $52,464$76,904
X-2 Savings and temporary cash investmentsStart of year $1,149,553$564,418
X-3 Pledges and grants receivableStart of year $299,730$936,262
X-4 Accounts receivableStart of year $4,941$7,150
X-9 Prepaid expenses and deferred chargesStart of year $14,295$18,051
X-10c Land, buildings and equipment, netStart of year $82,826$1,125,934
X-11 Publicly traded securitiesStart of year $186,763$212,455
X-15 Other assetsStart of year $177,528$108,110
X-16 Total assetsStart of year $1,968,100$3,049,284
X-17 Accounts payable and accrued expensesStart of year $131,571$521,537
X-25 Other liabilitiesStart of year $188,901$176,697
X-26 Total liabilitiesStart of year $320,472$698,234
X-27 Net assets without donor restrictionsStart of year $1,076,312$1,627,863
X-28 Net assets with donor restrictionsStart of year $571,316$723,187
X-32 Total net assets or fund balancesStart of year $1,647,628$2,351,050
X-33 Total liabilities and net assetsStart of year $1,968,100$3,049,284
Part XI · Reconciliation of net assets $2,351,050 net assets at year end
XI-1 Total revenue$2,832,415
XI-2 Total expenses$2,147,362
XI-3 Revenue less expenses$685,053
XI-4 Net assets at start of year$1,647,628
XI-5 Net unrealized gains (losses) on investments$18,369
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,351,050

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

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