Nurturing child development in partnership with families of diverse backgrounds.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$81K 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

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
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
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$81K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $206K in investments, Pt X · Ln 11–13
Fine: 2.8 months of spending in cash; 1 to 3.
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
$23K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$788K
+27% vs prior year
Spent
$766K
To programs
94%
Net assets
$994K
By yearFY2021–FY2025
Revenue
$788K
FY2024▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2021$651K
FY2023$618K
FY2024$788K
FY2025$822K
Expenses
$766K
FY2024▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2021$494K
FY2023$590K
FY2024$766K
FY2025$760K
Net assets
$994K
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$953K
FY2023$965K
FY2024$994K
FY2025$1.1M

From the FY2024 Form 990 (year ending August 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

94 cents of each dollar spent went to programs.

Program services 94% · $718K Management & general 5% · $39K Fundraising 1% · $10K

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; $81K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$81,255Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Emerius Presidenttreasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$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 · $718K · in their own filed words · FY2023
01

During the 2023.2024 school year, Durango Early Learning Center (DELC) provided over $18,000 in tuition assistance. DELC became a universal preschool provider, where 35% of our families received universal preschool funding for 15 hours a week of child care.

$718Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$788K
Ln 12
Fees for servicesLn 2g$640K
Gifts and grantsLn 1h$136K
Investment incomeLn 3$7K
Money outPt IX
$766K
Ln 25
Programscol B$718K
Managementcol C$39K
Fundraisingcol D$10K
Owns and owesPt X
$994K
net assets · Ln 32
Cash and savingsLn 1–2$178K
Total assetsLn 16$1.0M
LiabilitiesLn 26$23K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$136K
Government grantsLn 1e$11K
Noncash giftsLn 1g$3K
Fundraising eventsLn 1c$4K
Fees for servicesLn 2g$640K
Investment incomeLn 3$7K
Other incomeLn 4–11$5K
Total revenueLn 12$788K
Assets in detailPt X, end of year
CashLn 1$178K
Cash and savings togetherLn 1–2$178K
InvestmentsLn 11–13$206K
Land, buildings, equipmentLn 10c$599K
Other assetsLn 15$7K
Total assetsLn 16$1.0M
LiabilitiesLn 26$23K
Net assetsLn 32$994K
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 FY24End FY24
Cash and savingsLn 1–2$170K$178K
InvestmentsLn 11–13$206K
Land, buildings, equipmentLn 10c$626K$599K
Total assetsLn 16$988K$1.0M
LiabilitiesLn 26$23K$23K
Net assetsLn 32$965K$994K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$71K$71K
Pay of disqualified personsLn 6$83K$67K$12K$4K
Other salaries and wagesLn 7$432K$432K
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$42K$40K$1K$338
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$2K$2K
Information technologyLn 14$4K$4K$649
OccupancyLn 16$37K$30K$6K$2K
Depreciation, depletion and amortizationLn 22$22K$18K$3K$1K
InsuranceLn 23$15K$12K$2K$321
Other expenses (24a–d)Ln 24$32K$31K$550$183
All other expensesLn 24e$5K$4K$932
Total functional expensesLn 25$766K$718K$39K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $822K$760K$61K$1.1M 990 PDF
FY2024 Viewing $788K$766K$21K$994K 990 PDF
FY2023 $618K$590K$28K$965K 990 PDF
FY2022 Not on file
FY2021 $651K$494K$157K$953K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $787,752 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $137,381$136,007
I-9 Program service revenuePrior year $471,276$640,423
I-10 Investment incomePrior year $8,275$6,648
I-11 Other revenuePrior year $1,564$4,674
I-12 Total revenuePrior year $618,496$787,752
I-13 Grants and similar amounts paid$71,033
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $473,575$563,420
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $116,606$131,956
I-18 Total expensesPrior year $590,181$766,409
I-19 Revenue less expensesPrior year $28,315$21,343
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $787,752 across 9 lines filed
VIII-1c Fundraising events$3,973
VIII-1e Government grants$11,023
VIII-1f All other contributions, gifts and grants$121,011
VIII-1g Noncash contributions (included above)$3,000
VIII-1h Total contributions, gifts and grants$136,007
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $640,423$640,423
VIII-3 Investment incomeRelated to mission $6,648$6,648
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,674$4,674
VIII-12 Total revenueRelated to mission $651,745 · Unrelated business $0 · Excluded from tax $0$787,752
Part IX · Statement of functional expenses $766,409 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $71,033$71,033
IX-6 Pay of disqualified personsPrograms $66,612 · Management $12,490 · Fundraising $4,163$83,265
IX-7 Other salaries and wagesPrograms $432,036$432,036
IX-9 Other employee benefitsPrograms $6,425$6,425
IX-10 Payroll taxesPrograms $40,343 · Management $1,013 · Fundraising $338$41,694
IX-11c Accounting feesManagement $9,929$9,929
IX-11g Other fees for servicesPrograms $1,921$1,921
IX-12 Advertising and promotionFundraising $1,938$1,938
IX-13 Office expensesManagement $1,692$1,692
IX-14 Information technologyPrograms $3,706 · Management $649$4,355
IX-16 OccupancyPrograms $29,893 · Management $5,605 · Fundraising $1,868$37,366
IX-22 Depreciation, depletion and amortizationPrograms $17,750 · Management $3,328 · Fundraising $1,109$22,187
IX-23 InsurancePrograms $12,456 · Management $2,436 · Fundraising $321$15,213
IX-24 Other expenses (24a–d)Programs $31,362 · Management $550 · Fundraising $183$32,095
IX-24e All other expensesPrograms $4,328 · Management $932$5,260
IX-25 Total functional expensesPrograms $717,865 · Management $38,624 · Fundraising $9,920$766,409
Part X · Balance sheet $1,016,912 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $170,347$178,235
X-4 Accounts receivable$15,201
X-9 Prepaid expenses and deferred charges$10,920
X-10c Land, buildings and equipment, netStart of year $625,682$598,973
X-11 Publicly traded securities$206,183
X-15 Other assetsStart of year $191,595$7,400
X-16 Total assetsStart of year $987,624$1,016,912
X-17 Accounts payable and accrued expensesStart of year $23,083$22,718
X-26 Total liabilitiesStart of year $23,083$22,718
X-27 Net assets without donor restrictionsStart of year $964,541$968,061
X-28 Net assets with donor restrictions$26,133
X-32 Total net assets or fund balancesStart of year $964,541$994,194
X-33 Total liabilities and net assetsStart of year $987,624$1,016,912
Part XI · Reconciliation of net assets $994,194 net assets at year end
XI-1 Total revenue$787,752
XI-2 Total expenses$766,409
XI-3 Revenue less expenses$21,343
XI-4 Net assets at start of year$964,541
XI-5 Net unrealized gains (losses) on investments$11,310
XI-6 Donated services and use of facilities−$3,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$994,194

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

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