Eagles' Nest Early Learning Center

IRS exemption revoked

Black Hawk, CO501(c)(3)Human ServicesEIN 84-1203813Revenue $426K in FY2022

On file with the IRSeaglesnestelc.org10655 Highway 119 · Black Hawk, COTax-exempt since Sep 1993Publicly supported charity — 170(b)(1)(A)(vi)

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Provide child care for low-income families.

56¢ of each $1 spent went to programs.
$87K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $169K a year · 40% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
56%
of spending
Worth a look: 56% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 12% of spending
Top officer’s pay lower than 63% of similar orgs
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $54K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$529K
94% of total assets
Concern: liabilities are 94% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$426K
-1% vs prior year
Spent
$745K
To programs
56%
Net assets
$32K
By yearFY2020–FY2022
Revenue
$426K
FY2022▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$410K
FY2021$432K
FY2022$426K
Expenses
$745K
FY2022▲ +34%
Tap a bar for its year
Expenses by fiscal year
FY2020$475K
FY2021$557K
FY2022$745K
Net assets
$32K
FY2022▼ -91%
Tap a bar for its year
Net assets by fiscal year
FY2020$476K
FY2021$351K
FY2022$32K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Sep 1993.

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

Where the money goes

56 cents of each dollar spent went to programs.

Program services 56% · $416K Management & general 44% · $329K

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

5 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$49,190Pt VII · Sec A
$37,406Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kayla Lowe’s $49K as Executive Director is at the 37th percentile of top reported officer pay among 2168 $100K–1M 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 · 2 named individuals · Part VII

NameFY2022FY2021FY2020
Kayla Lowe$49,190$61,442$59,905
Wanda Langenback$37,406——

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 Eagles' Nest Early Learning Center 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 15aNo

Programs and updates

Offers affordable child care to help low-income families.

Questions for Eagles' Nest Early Learning Center

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Provided by the organization

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1 program · $416K · in their own filed words · FY2022
01

Eagles' Nest Early Learning Center helped advance the career of one of the Center's teachers through funding her college education. She has received a certificate in Early Childhood Education and is progressing toward her Infant and Toddler certification.

$416Kprogram 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 3 funders$54K
See all 3 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$426K
Ln 12
Gifts and grantsLn 1h$238K
Fees for servicesLn 2g$186K
Investment incomeLn 3$1K
Money outPt IX
$745K
Ln 25
Programscol B$416K
Managementcol C$329K
Owns and owesPt X
$32K
net assets · Ln 32
Cash and savingsLn 1–2$90K
Total assetsLn 16$561K
LiabilitiesLn 26$529K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$238K
Government grantsLn 1e$197K
Fees for servicesLn 2g$186K
Investment incomeLn 3$1K
Other incomeLn 4–11$532
Total revenueLn 12$426K
Assets in detailPt X, end of year
CashLn 1$44K
SavingsLn 2$45K
Cash and savings togetherLn 1–2$90K
Land, buildings, equipmentLn 10c$470K
Total assetsLn 16$561K
LiabilitiesLn 26$529K
Net assetsLn 32$32K
OperationsPt I, VI
EmployeesI 518
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$376K$90K
Land, buildings, equipmentLn 10c$501K$470K
Total assetsLn 16$877K$561K
LiabilitiesLn 26$525K$529K
Net assetsLn 32$351K$32K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$93K$93K
Other salaries and wagesLn 7$263K$220K$43K
Other employee benefitsLn 9$36K$27K$9K
Payroll taxesLn 10$31K$20K$11K
Other fees for servicesLn 11g$60K$60K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$5K$5K
Information technologyLn 14$10K$10K
TravelLn 17$163$163
InterestLn 20$15K$15K
Depreciation, depletion and amortizationLn 22$31K$31K
InsuranceLn 23$5K$4K$691
Other expenses (24a–d)Ln 24$157K$123K$34K
All other expensesLn 24e$37K$22K$15K
Total functional expensesLn 25$745K$416K$329K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $426K$745K−$319K$32K 990 PDF
FY2021 $432K$557K−$125K$351K 990 PDF
FY2020 $410K$475K−$64K$476K 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 FY2022 990 (6 parts)
Part I · Summary $425,767 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $300,422$238,194
I-9 Program service revenuePrior year $132,043$185,823
I-10 Investment incomePrior year $22$1,218
I-11 Other revenuePrior year −$425$532
I-12 Total revenuePrior year $432,062$425,767
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 $404,642$423,621
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $152,307$321,555
I-18 Total expensesPrior year $556,949$745,176
I-19 Revenue less expensesPrior year −$124,887−$319,409
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $425,767 across 7 lines filed
VIII-1e Government grants$197,490
VIII-1f All other contributions, gifts and grants$40,704
VIII-1h Total contributions, gifts and grants$238,194
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $185,823$185,823
VIII-3 Investment incomeExcluded from tax $1,218$1,218
VIII-8 Net income from fundraising eventsExcluded from tax $532$532
VIII-12 Total revenueRelated to mission $185,823 · Unrelated business $0 · Excluded from tax $1,750$425,767
Part IX · Statement of functional expenses $745,176 across 14 lines filed
IX-5 Pay of current officers, directors and key staffManagement $93,296$93,296
IX-7 Other salaries and wagesPrograms $220,491 · Management $42,899$263,390
IX-9 Other employee benefitsPrograms $26,848 · Management $9,068$35,916
IX-10 Payroll taxesPrograms $19,852 · Management $11,167$31,019
IX-11g Other fees for servicesManagement $59,795$59,795
IX-12 Advertising and promotionManagement $2,243$2,243
IX-13 Office expensesManagement $5,036$5,036
IX-14 Information technologyManagement $9,636$9,636
IX-17 TravelManagement $163$163
IX-20 InterestManagement $15,152$15,152
IX-22 Depreciation, depletion and amortizationManagement $30,823$30,823
IX-23 InsurancePrograms $4,022 · Management $691$4,713
IX-24 Other expenses (24a–d)Programs $123,284 · Management $34,052$157,336
IX-24e All other expensesPrograms $21,801 · Management $14,857$36,658
IX-25 Total functional expensesPrograms $416,298 · Management $328,878 · Fundraising $0$745,176
Part X · Balance sheet $560,507 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $330,443$44,350
X-2 Savings and temporary cash investmentsStart of year $45,352$45,358
X-4 Accounts receivable$364
X-9 Prepaid expenses and deferred chargesStart of year $123$0
X-10c Land, buildings and equipment, netStart of year $500,646$470,435
X-16 Total assetsStart of year $876,564$560,507
X-17 Accounts payable and accrued expensesStart of year $30,528$33,880
X-26 Total liabilitiesStart of year $525,207$528,559
X-27 Net assets without donor restrictionsStart of year $351,357$31,948
X-32 Total net assets or fund balancesStart of year $351,357$31,948
X-33 Total liabilities and net assetsStart of year $876,564$560,507
Part XI · Reconciliation of net assets $31,948 net assets at year end
XI-1 Total revenue$425,767
XI-2 Total expenses$745,176
XI-3 Revenue less expenses−$319,409
XI-4 Net assets at start of year$351,357
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$31,948

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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