Durango Early Learning Center INC

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Nurturing child development in partnership with families of diverse backgrounds.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 84-0852955) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 50 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $67K a year · 9% of revenue · last 4 filings
A surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
92%
of spending
92% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 10% of spending
Pay to officers and key staff is 10% of spending.
Part VII, Section A
4.0 mo
of spending, in cash
4.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $60K
3 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$31K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$822K
+4% vs prior year
Spent
$760K
To programs
92%
Net assets
$1.1M
By yearFY2021–FY2025
Revenue
$822K
FY2025▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2021$651K
FY2023$618K
FY2024$788K
FY2025$822K
Expenses
$760K
FY2025▼ -0.8%
Tap a bar for its year
Expenses by fiscal year
FY2021$494K
FY2023$590K
FY2024$766K
FY2025$760K
Net assets
$1.1M
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2021$953K
FY2023$965K
FY2024$994K
FY2025$1.1M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1982.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $700K Management & general 7% · $52K Fundraising 1% · $8K

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; $73K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$72,666Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
Rebecca S Trefry$72,666$81,255

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.

See Durango Early 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

Supports families to nurture their children's growth and development.

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1 program · $700K · in their own filed words · FY2024
01

During the 2024.2025 school year, Durango Early Learning Center (DELC) provided over $15,000 in tuition assistance. DELC continued to participate as a universal preschool provider, where 21% of our families received universal preschool funding for 15 hours a week of child care.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 84-0852955) · Dispute this line
$700Kprogram 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$60K
See all 3 funders →
Grants paid · 2 grants · $121K · 2023–2024
Unitemized GrantFY2024$49,682
Unitemized GrantFY2023$71,033

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$822K
Ln 12
Fees for servicesLn 2g$657K
Gifts and grantsLn 1h$150K
Investment incomeLn 3$14K
Money outPt IX
$760K
Ln 25
Programscol B$700K
Managementcol C$52K
Fundraisingcol D$8K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$254K
Total assetsLn 16$1.1M
LiabilitiesLn 26$31K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$150K
Government grantsLn 1e$45K
Fees for servicesLn 2g$657K
Investment incomeLn 3$14K
Other incomeLn 4–11$1K
Total revenueLn 12$822K
Assets in detailPt X, end of year
CashLn 1$183K
SavingsLn 2$71K
Cash and savings togetherLn 1–2$254K
Accounts receivableLn 4$16K
Land, buildings, equipmentLn 10c$580K
InvestmentsLn 11–13$214K
Other assetsLn 15$18K
Total assetsLn 16$1.1M
LiabilitiesLn 26$31K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 515
VolunteersI 650
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$178K$254K
InvestmentsLn 11–13$206K$214K
Land, buildings, equipmentLn 10c$599K$580K
Total assetsLn 16$1.0M$1.1M
LiabilitiesLn 26$23K$31K
Net assetsLn 32$994K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$50K$50K
Pay of officers and key staff (Part IX, line 5)Ln 5$72K$57K$11K$4K
Other salaries and wagesLn 7$429K$429K
Other employee benefitsLn 9$10K$10K
Payroll taxesLn 10$40K$39K$869$290
Accounting feesLn 11c$19K$19K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$601$601
Office expensesLn 13$2K$1K$929
Information technologyLn 14$4K$4K
OccupancyLn 16$14K$12K$2K$724
Depreciation, depletion and amortizationLn 22$19K$16K$3K$971
InsuranceLn 23$14K$11K$2K$321
Other expenses (24a–d)Ln 24$83K$68K$13K$2K
All other expensesLn 24e$1K$1K$76
Total functional expensesLn 25$760K$700K$52K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jan 14, 2026 $822K$760K$61K$1.1M 990 PDF
FY2024Filed with the IRS Mar 15, 2025 $788K$766K$21K$994K 990 PDF
FY2023Filed with the IRS Jan 16, 2024 $618K$590K$28K$965K 990 PDF
FY2022 Not on file
FY2021Filed with the IRS Nov 15, 2021 $651K$494K$157K$953K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $821,623 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $136,007$150,225
I-9 Program service revenuePrior year $640,423$656,578
I-10 Investment incomePrior year $6,648$13,618
I-11 Other revenuePrior year $4,674$1,202
I-12 Total revenuePrior year $787,752$821,623
I-13 Grants and similar amounts paidPrior year $71,033$49,682
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $563,420$551,148
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $131,956$159,306
I-18 Total expensesPrior year $766,409$760,136
I-19 Revenue less expensesPrior year $21,343$61,487
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $821,623 across 7 lines filed
VIII-1e Government grants$45,212
VIII-1f All other contributions, gifts and grants$105,013
VIII-1h Total contributions, gifts and grants$150,225
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $656,578$656,578
VIII-3 Investment incomeRelated to mission $13,618$13,618
VIII-8 Net income from fundraising eventsExcluded from tax $1,202$1,202
VIII-12 Total revenueRelated to mission $670,196 · Unrelated business $0 · Excluded from tax $1,202$821,623
Part IX · Statement of functional expenses $760,136 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $49,682$49,682
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $57,207 · Management $10,726 · Fundraising $3,575$71,508
IX-7 Other salaries and wagesPrograms $429,111$429,111
IX-9 Other employee benefitsPrograms $10,477$10,477
IX-10 Payroll taxesPrograms $38,893 · Management $869 · Fundraising $290$40,052
IX-11c Accounting feesManagement $18,703$18,703
IX-11g Other fees for servicesPrograms $2,119$2,119
IX-12 Advertising and promotionManagement $601$601
IX-13 Office expensesPrograms $1,316 · Management $929$2,245
IX-14 Information technologyPrograms $3,646$3,646
IX-16 OccupancyPrograms $11,572 · Management $2,170 · Fundraising $724$14,466
IX-22 Depreciation, depletion and amortizationPrograms $15,534 · Management $2,913 · Fundraising $971$19,418
IX-23 InsurancePrograms $11,078 · Management $2,436 · Fundraising $321$13,835
IX-24 Other expenses (24a–d)Programs $67,858 · Management $12,878 · Fundraising $2,142$82,878
IX-24e All other expensesPrograms $1,319 · Management $76$1,395
IX-25 Total functional expensesPrograms $699,812 · Management $52,301 · Fundraising $8,023$760,136
Part X · Balance sheet $1,081,883 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $178,235$183,038
X-2 Savings and temporary cash investments$70,690
X-4 Accounts receivableStart of year $15,201$16,135
X-10c Land, buildings and equipment, netStart of year $598,973$579,555
X-11 Publicly traded securitiesStart of year $206,183$214,015
X-15 Other assetsStart of year $7,400$18,450
X-16 Total assetsStart of year $1,016,912$1,081,883
X-17 Accounts payable and accrued expensesStart of year $22,718$30,827
X-26 Total liabilitiesStart of year $22,718$30,827
X-27 Net assets without donor restrictionsStart of year $968,061$964,823
X-28 Net assets with donor restrictionsStart of year $26,133$86,233
X-32 Total net assets or fund balancesStart of year $994,194$1,051,056
X-33 Total liabilities and net assetsStart of year $1,016,912$1,081,883
Part XI · Reconciliation of net assets $1,051,056 net assets at year end
XI-1 Total revenue$821,623
XI-2 Total expenses$760,136
XI-3 Revenue less expenses$61,487
XI-4 Net assets at start of year$994,194
XI-5 Net unrealized gains (losses) on investments−$4,625
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,051,056

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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