North Woods Learning Center INC

Gorham, NHUnknown exempt organization EIN 83-4372281Revenue $278K in FY2023Latest return filed Nov 6, 2023

On file with the IRS1 Wentworth Avenue · Gorham, NH

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Childcare program to promote early care and education in the Berlin, New Hampshire area.

85¢ of each $1 spent went to programs.
Run by 13 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
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
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$138K
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$278K
Spent
$272K
To programs
85%
Net assets
$159K

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

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2021-11-15). Per the IRS revocation list. Latest filing on record: FY2023.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $231K Management & general 15% · $41K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Chair (july to Dec)
$0Pt VII · Sec A
Chair (dec to June)
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See North Woods Learning Center INC executive salaries →

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

Provides childcare and early education programs for young children in Berlin, NH.

Questions for North Woods Learning Center INC

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1 program · $231K · in their own filed words · FY2022
01

Childcare program

$231Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$278K
Ln 12
Fees for servicesLn 2g$170K
Gifts and grantsLn 1h$106K
Other incomeLn 4–11$2K
Money outPt IX
$272K
Ln 25
Programscol B$231K
Managementcol C$41K
Owns and owesPt X
$159K
net assets · Ln 32
Cash and savingsLn 1–2$22K
Total assetsLn 16$297K
LiabilitiesLn 26$138K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$106K
Government grantsLn 1e$105K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$170K
Other incomeLn 4–11$2K
Total revenueLn 12$278K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$16K
Cash and savings togetherLn 1–2$22K
Land, buildings, equipmentLn 10c$275K
Total assetsLn 16$297K
LiabilitiesLn 26$138K
Net assetsLn 32$159K
OperationsPt I, VI
EmployeesI 50
VolunteersI 613
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
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$124K$22K
Land, buildings, equipmentLn 10c$0$275K
Total assetsLn 16$124K$297K
LiabilitiesLn 26$125K$138K
Net assetsLn 32−$1K$159K
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$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$158K$135K$23K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$331$331$0$0
Payroll taxesLn 10$15K$15K$0
Management feesLn 11a$14K$0$14K$0
Legal feesLn 11b$0$0$0
Accounting feesLn 11c$0$0$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$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$4K$4K$0$0
Information technologyLn 14$39$39$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$27K$27K$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$332$332$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$235$0$235$0
Other expenses (24a–d)Ln 24$53K$49K$3K$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$272K$231K$41K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest ViewingFiled with the IRS Nov 6, 2023 $278K$272K$6K$159K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $277,865 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,515$105,921
I-9 Program service revenuePrior year $550$170,404
I-10 Investment incomePrior year $13$0
I-11 Other revenue$1,540
I-12 Total revenuePrior year $2,078$277,865
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 $0$172,969
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $12,256$98,833
I-18 Total expensesPrior year $12,256$271,802
I-19 Revenue less expensesPrior year −$10,178$6,063
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction 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
Part VIII · Statement of revenue $277,865 across 10 lines filed
Lines not itemized here account for $1,540 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$105,171
VIII-1f All other contributions, gifts and grants$750
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$105,921
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $170,404 · Unrelated business $0 · Excluded from tax $0$170,404
VIII-12 Total revenueRelated to mission $171,944 · Unrelated business $0 · Excluded from tax $0$277,865
Part IX · Statement of functional expenses $271,802 across 31 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 $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $135,020 · Management $22,655 · Fundraising $0$157,675
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $331 · Management $0 · Fundraising $0$331
IX-10 Payroll taxesPrograms $14,963 · Fundraising $0$14,963
IX-11a Management feesPrograms $0 · Management $14,487 · Fundraising $0$14,487
IX-11b Legal feesManagement $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
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 $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $4,277 · Management $0 · Fundraising $0$4,277
IX-14 Information technologyPrograms $39 · Management $0 · Fundraising $0$39
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $26,819 · Management $0 · Fundraising $0$26,819
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $332 · Management $0 · Fundraising $0$332
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
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 $0 · Management $235 · Fundraising $0$235
IX-24 Other expenses (24a–d)Programs $49,215 · Management $3,429 · Fundraising $0$52,644
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $230,996 · Management $40,806 · Fundraising $0$271,802
Part X · Balance sheet $296,849 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $0$6,086
X-2 Savings and temporary cash investmentsStart of year $123,933$15,763
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-10c Land, buildings and equipment, netStart of year $0$275,000
X-16 Total assetsStart of year $123,933$296,849
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$16,769
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $125,100$121,355
X-26 Total liabilitiesStart of year $125,100$138,124
X-32 Total net assets or fund balancesStart of year −$1,167$158,725
X-33 Total liabilities and net assetsStart of year $123,933$296,849
Part XI · Reconciliation of net assets $158,725 net assets at year end
XI-1 Total revenue$277,865
XI-2 Total expenses$271,802
XI-3 Revenue less expenses$6,063
XI-4 Net assets at start of year−$1,167
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$153,829
XI-10 Net assets at end of year$158,725

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

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