Early Learning Center INC FY2020 filing

Tax-deductible

Aspen, CO501(c)(3)Human ServicesEIN 84-1160185

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Child enrichment program

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$51K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
3 of 5
filings with a surplus
Average deficit $32K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$51K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$42K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
Spent
$1.6M
To programs
90%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$1.6M
FY2020
Revenue by fiscal year
FY2020$1.6M
FY2021$1.6M
FY2023$1.9M
FY2024$2.2M
FY2025$2.0M
Expenses
$1.6M
FY2020
Expenses by fiscal year
FY2020$1.6M
FY2021$1.5M
FY2023$1.9M
FY2024$2.3M
FY2025$2.2M
Net assets
$1.1M
FY2020
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2023$1.2M
FY2024$1.2M
FY2025$1.0M

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Nov 1991.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $1.4M Management & general 10% · $154K

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; $51K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$51,025Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Karla Gomez Keep’s $86K as Executive Director is at the 23rd percentile of top reported officer pay among 3869 $1–10M human services 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Karla Gomez Keep$86,099$69,867$26,440——
Mallory Radney$85,581$70,323$44,861——
Leslie Bixel Resigned Aug 22023——$74,943——
Carrie Tippet Resigned 5621———$70,366—
Helen Cayoja Aquino - Resigned Jun—$62,256———
Leslie Bixel———$56,081—
Carrie Tippet————$51,025
Helen Cayoja Aquino——$4,331——

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 Early Learning Center INC executive salaries →

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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 15aYes

Programs and updates

Early Learning Center INC is a human services nonprofit based in Aspen, CO.

Provided by the organization

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1 program service account for $1.4M of program spending, described in the organization's own filed words · FY2019.
01

Provide educational childcare for the roaring fork valley residents that live or work in the aspen, colroado area. Approximately 105 children benefit from the program.

$1.4Mprogram expense

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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 · FY2025
Total grants receivedfrom 1 funder$9K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$461K
Other incomeLn 4–11$2K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.4M
Managementcol C$154K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.1M
LiabilitiesLn 26$42K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$461K
Government grantsLn 1e$456K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$242
Other incomeLn 4–11$2K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$405K
SavingsLn 2$642K
Cash and savings togetherLn 1–2$1.0M
Land, buildings, equipmentLn 10c$65K
Other assetsLn 15$3K
Total assetsLn 16$1.1M
LiabilitiesLn 26$42K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 548
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$982K$1.0M
Land, buildings, equipmentLn 10c$82K$65K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$53K$42K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$69K$69K
Other salaries and wagesLn 7$1.0M$1.0M$42K
Pension plan contributionsLn 8$14K$13K$1K
Other employee benefitsLn 9$178K$160K$18K
Payroll taxesLn 10$95K$86K$10K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$11K$8K$3K
Information technologyLn 14$6K$6K$84
OccupancyLn 16$95K$95K
Conferences, conventions and meetingsLn 19$608$608
Depreciation, depletion and amortizationLn 22$17K$17K$118
InsuranceLn 23$5K$3K$1K
Other expenses (24a–d)Ln 24$28K$28K
Total functional expensesLn 25$1.6M$1.4M$154K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.0M$2.2M−$203K$1.0M 990 PDF
FY2024 $2.2M$2.3M−$113K$1.2M 990 PDF
FY2023 $1.9M$1.9M$29K$1.2M 990 PDF
FY2022 Not on file
FY2021 $1.6M$1.5M$80K$1.2M 990 PDF
FY2020 Viewing $1.6M$1.6M$49K$1.1M 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $1,625,022 across 7 lines filed
VIII-1e Government grants$455,920
VIII-1f All other contributions, gifts and grants$5,573
VIII-1h Total contributions, gifts and grants$461,493
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,161,496$1,161,496
VIII-3 Investment incomeExcluded from tax $242$242
VIII-8 Net income from fundraising eventsExcluded from tax $1,791$1,791
VIII-12 Total revenueRelated to mission $1,161,496 · Unrelated business $0 · Excluded from tax $2,033$1,625,022
Part IX · Statement of functional expenses $1,576,342 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $69,356$69,356
IX-7 Other salaries and wagesPrograms $1,000,707 · Management $41,866$1,042,573
IX-8 Pension plan contributionsPrograms $13,004 · Management $1,451$14,455
IX-9 Other employee benefitsPrograms $160,143 · Management $17,864$178,007
IX-10 Payroll taxesPrograms $85,585 · Management $9,512$95,097
IX-11b Legal feesPrograms $2,627$2,627
IX-11c Accounting feesManagement $9,168$9,168
IX-11g Other fees for servicesPrograms $1,565$1,565
IX-13 Office expensesPrograms $8,303 · Management $2,905$11,208
IX-14 Information technologyPrograms $5,737 · Management $84$5,821
IX-16 OccupancyPrograms $95,315$95,315
IX-19 Conferences, conventions and meetingsPrograms $608$608
IX-22 Depreciation, depletion and amortizationPrograms $17,288 · Management $118$17,406
IX-23 InsurancePrograms $3,256 · Management $1,480$4,736
IX-24 Other expenses (24a–d)Programs $28,400$28,400
IX-25 Total functional expensesPrograms $1,422,538 · Management $153,804 · Fundraising $0$1,576,342
Part X · Balance sheet $1,125,191 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $337,433$405,013
X-2 Savings and temporary cash investmentsStart of year $644,132$642,101
X-4 Accounts receivableStart of year $20,313$10,037
X-10c Land, buildings and equipment, netStart of year $82,242$64,836
X-15 Other assetsStart of year $3,839$3,204
X-16 Total assetsStart of year $1,087,959$1,125,191
X-17 Accounts payable and accrued expensesStart of year $9,998$2,250
X-25 Other liabilitiesStart of year $43,000$39,500
X-26 Total liabilitiesStart of year $53,198$41,750
X-27 Net assets without donor restrictionsStart of year $1,034,761$1,083,441
X-32 Total net assets or fund balancesStart of year $1,034,761$1,083,441
X-33 Total liabilities and net assetsStart of year $1,087,959$1,125,191
Part XI · Reconciliation of net assets $1,083,441 net assets at year end
XI-1 Total revenue$1,625,022
XI-2 Total expenses$1,576,342
XI-3 Revenue less expenses$48,680
XI-4 Net assets at start of year$1,034,761
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,083,441

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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