Tiny Stars Learning Center INC FY2022 filing

Tax-deductible

Clifton, NJ501(c)(3)EducationEIN 82-1675500Revenue $1.3M in FY2022

On file with the IRS303 Maplewood Ave, 07013-1347 · Clifton, NJTax-exempt since Jan 2022Publicly supported — 509(a)(2)

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Operate an affordable day care facility.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$179K 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

FY2022 · 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
2 of 4
filings with a surplus
Average surplus $13K a year · 1% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$179K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$87K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+30% vs prior year
Spent
$1.3M
To programs
99%
Net assets
$168K
By yearFY2021–FY2024
Revenue
$1.3M
FY2022▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.0M
FY2022$1.3M
FY2023$1.2M
FY2024$1.3M
Expenses
$1.3M
FY2022▲ +51%
Tap a bar for its year
Expenses by fiscal year
FY2021$884K
FY2022$1.3M
FY2023$1.3M
FY2024$1.3M
Net assets
$168K
FY2022▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2021$192K
FY2022$168K
FY2023$78K
FY2024$114K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2021-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Jan 2022.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $1.3M Management & general 1% · $18K

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

3 people listed on the 990; $179K paid to officers and key staff.

Part VII, Section A · reportable compensation
$98,424Pt VII · Sec A
President
$80,192Pt VII · Sec A
$0Pt VII · Sec A

Linda Lemma’s $100K as President is at the 31st 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Linda Lemma$100,000$99,461$80,192$62,342
Joscelyn-Marie Lemma$92,778$76,000$98,424$50,618

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 15aNo

Programs and updates

Provides affordable childcare services for families.

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Provided by the organization

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1 program · $1.3M · in their own filed words · FY2022
01

Day Care

$1.3Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$119K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.3M
Managementcol C$18K
Owns and owesPt X
$168K
net assets · Ln 32
Cash and savingsLn 1–2$237K
Total assetsLn 16$255K
LiabilitiesLn 26$87K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$119K
Fees for servicesLn 2g$1.2M
Gains on assetsLn 7$0
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$237K
SavingsLn 2$0
Cash and savings togetherLn 1–2$237K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$16K
Other assetsLn 15$0
Total assetsLn 16$255K
LiabilitiesLn 26$87K
Net assetsLn 32$168K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$277K$237K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$16K
Total assetsLn 16$278K$255K
LiabilitiesLn 26$86K$87K
Net assetsLn 32$192K$168K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$179K$161K$18K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$653K$653K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$86K$86K
Management feesLn 11a$0
Legal feesLn 11b$24K$24K
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$877$877
Office expensesLn 13$5K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$203K$203K
TravelLn 17$8K$8K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$147K$147K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$1.3M$1.3M$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.3M$37K$114K 990 PDF
FY2023 $1.2M$1.3M−$90K$78K 990 PDF
FY2022 Viewing $1.3M$1.3M−$24K$168K 990 PDF
FY2021 $1.0M$884K$129K$192K 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 $1,312,820 revenue, 12 lines filed
I-8 Contributions and grants$119,000
I-9 Program service revenuePrior year $1,012,768$1,193,820
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $1,012,768$1,312,820
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $643,396$918,072
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $240,610$419,074
I-18 Total expensesPrior year $884,006$1,337,146
I-19 Revenue less expensesPrior year $128,762−$24,326
Part VI · Governance 0 of 3 board members independent, 5 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $1,312,820 across 9 lines filed
VIII-1f All other contributions, gifts and grants$119,000
VIII-1h Total contributions, gifts and grants$119,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,193,820$1,193,820
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,193,820$1,312,820
Part IX · Statement of functional expenses $1,337,146 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $160,754 · Management $17,862$178,616
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $653,200$653,200
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $86,256$86,256
IX-11a Management fees$0
IX-11b Legal feesPrograms $23,936$23,936
IX-11c Accounting feesPrograms $3,250$3,250
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $877$877
IX-13 Office expensesPrograms $4,731$4,731
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $203,030$203,030
IX-17 TravelPrograms $8,128$8,128
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,769$1,769
IX-23 InsurancePrograms $22,033$22,033
IX-24 Other expenses (24a–d)Programs $147,440$147,440
IX-24e All other expensesPrograms $3,880$3,880
IX-25 Total functional expensesPrograms $1,319,284 · Management $17,862 · Fundraising $0$1,337,146
Part X · Balance sheet $254,832 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $277,335$236,653
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,150$2,260
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$15,919
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $2$0
X-16 Total assetsStart of year $278,487$254,832
X-17 Accounts payable and accrued expensesStart of year $8,172$8,843
X-18 Grants payableStart of year $78,227$78,227
X-26 Total liabilitiesStart of year $86,399$87,070
X-32 Total net assets or fund balancesStart of year $192,088$167,762
X-33 Total liabilities and net assetsStart of year $278,487$254,832
Part XI · Reconciliation of net assets $167,762 net assets at year end
XI-1 Total revenue$1,312,820
XI-2 Total expenses$1,337,146
XI-3 Revenue less expenses−$24,326
XI-4 Net assets at start of year$192,088
XI-10 Net assets at end of year$167,762

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

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