Durango Early Learning Center INC FY2021 filing

Tax-deductible

Durango, CO501(c)(3)EIN 84-0852955Revenue $651K in FY2021

On file with the IRSdurangoearlylearning.com890 E 3rd Ave, 81301-5211 · Durango, COTax-exempt since Sep 1982School — 170(b)(1)(A)(ii)

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Nurturing child development in partnership with families of diverse backgrounds.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
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
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $60K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$651K
Spent
$494K
To programs
75%
Net assets
$953K
By yearFY2021–FY2025
Revenue
$651K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$651K
FY2023$618K
FY2024$788K
FY2025$822K
Expenses
$494K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$494K
FY2023$590K
FY2024$766K
FY2025$760K
Net assets
$953K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$953K
FY2023$965K
FY2024$994K
FY2025$1.1M

From the FY2021 Form 990 (year ending August 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

75 cents of each dollar spent went to programs.

Program services 75% · $370K Management & general 25% · $123K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$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.

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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

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

Questions for Durango Early Learning Center INC

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Provided by the organization

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1 program · $370K · in their own filed words · FY2020
01

The durango early learning center became a member of the early childhood council of la plata county in 2019 and completed a strategic plan for the schools year 2020-2023. During the covid pandemic, the school was able to maintain a 82% retention of the staff and a consistant, quality and effective program for the CHILDREN.THE early…

$370Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$651K
Ln 12
Fees for servicesLn 2g$404K
Gifts and grantsLn 1h$243K
Other incomeLn 4–11$4K
Money outPt IX
$494K
Ln 25
Programscol B$370K
Managementcol C$123K
Owns and owesPt X
$953K
net assets · Ln 32
Cash and savingsLn 1–2$145K
Total assetsLn 16$953K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$243K
Government grantsLn 1e$158K
Fees for servicesLn 2g$404K
Other incomeLn 4–11$4K
Gains on assetsLn 7$0
Total revenueLn 12$651K
Assets in detailPt X, end of year
CashLn 1$145K
SavingsLn 2$0
Cash and savings togetherLn 1–2$145K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$619K
Other assetsLn 15$189K
Total assetsLn 16$953K
LiabilitiesLn 26$0
Net assetsLn 32$953K
OperationsPt I, VI
EmployeesI 515
VolunteersI 650
Fiscal year endsHeaderAugust
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 FY21End FY21
Cash and savingsLn 1–2$101K$145K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$639K$619K
Total assetsLn 16$875K$953K
LiabilitiesLn 26$79K$0
Net assetsLn 32$796K$953K
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$366K$274K$91K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$23K$17K$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$5K$4K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$2K$757
Office expensesLn 13$8K$6K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$11K$8K$3K
TravelLn 17$0
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$23K$17K$6K
InsuranceLn 23$18K$14K$5K
Other expenses (24a–d)Ln 24$34K$25K$8K
All other expensesLn 24e$4K$3K$725
Total functional expensesLn 25$494K$370K$123K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $822K$760K$61K$1.1M 990 PDF
FY2024 $788K$766K$21K$994K 990 PDF
FY2023 $618K$590K$28K$965K 990 PDF
FY2022 Not on file
FY2021 Viewing $651K$494K$157K$953K 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 FY2021 990 (6 parts)
Part I · Summary $650,721 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $69,826$242,809
I-9 Program service revenuePrior year $347,022$404,322
I-10 Investment income$0
I-11 Other revenuePrior year $4,919$3,590
I-12 Total revenuePrior year $421,767$650,721
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $408,260$388,211
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $87,670$105,574
I-18 Total expensesPrior year $495,930$493,785
I-19 Revenue less expensesPrior year −$74,163$156,936
Part VI · Governance 0 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
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 $650,721 across 10 lines filed
VIII-1e Government grants$157,614
VIII-1f All other contributions, gifts and grants$85,195
VIII-1h Total contributions, gifts and grants$242,809
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $404,322$404,322
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$3,590
VIII-12 Total revenueRelated to mission $404,322$650,721
Part IX · Statement of functional expenses $493,785 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 staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $274,184 · Management $91,395$365,579
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $16,974 · Management $5,658$22,632
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $3,750 · Management $1,250$5,000
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 $2,273 · Management $757$3,030
IX-13 Office expensesPrograms $6,282 · Management $2,093$8,375
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $8,300 · Management $2,767$11,067
IX-17 Travel$0
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 $16,949 · Management $5,650$22,599
IX-23 InsurancePrograms $13,511 · Management $4,503$18,014
IX-24 Other expenses (24a–d)Programs $25,477 · Management $8,492$33,969
IX-24e All other expensesPrograms $2,795 · Management $725$3,520
IX-25 Total functional expensesPrograms $370,495 · Management $123,290 · Fundraising $0$493,785
Part X · Balance sheet $953,258 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $100,545$144,674
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $639,279$618,535
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $2,628$773
X-15 Other assetsStart of year $132,820$189,276
X-16 Total assetsStart of year $875,272$953,258
X-26 Total liabilitiesStart of year $78,950$0
X-27 Net assets without donor restrictionsStart of year $777,322$953,258
X-32 Total net assets or fund balancesStart of year $796,322$953,258
X-33 Total liabilities and net assetsStart of year $875,272$953,258
Part XI · Reconciliation of net assets $953,258 net assets at year end
XI-1 Total revenue$650,721
XI-2 Total expenses$493,785
XI-3 Revenue less expenses$156,936
XI-4 Net assets at start of year$796,322
XI-10 Net assets at end of year$953,258

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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