Noah's Ark Learning Center EIN 84-2636915 Form 990 (PDF) Claim this org

Noah's Ark Learning Center

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Provides faith-based daycare for infants and young children up to age six. For fiscal year 2024 it reported $631K in revenue, $652K in expenses, and $20K in net assets.Pt I

Type
Religious organization · Religion
Location
Vista, CA
Website
www.noahsarkvista.com
Filings
5 on file (2020–2024)
Revenue
$631KFY2024
Expenses
$652K
Net assets
$20K
People
4
Filings
5
Updates
0
More identity details & actions ⌄
EIN  84-2636915 Religious organization Vista, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides faith-based daycare for infants and young children up to age six.
Leadership
Cristina Torres · CEO Program Director · $39K
Money in and out
$631K revenue, $652K expenses
Bottom line
0.4mo operating runway
Where the money goes · FY2024
Total revenue
$631K
Pt VIII · Ln 12
Total expenses
$652K
Pt IX · Ln 25
Net assets
$20K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$21K
Where spending went · Part IX cols B–D
Program services $0.77 Management & general $0.03
Operating runway
0.4mo
months of highly liquid reserves at operating expense rate▼ -33% vs prior filing year
Surplus margin
-3%
revenue over expenses, this year▲ +76% vs prior filing year
Revenue trend
+7%
avg. annual growth over 5 years

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$631K
FY2024▲ +1%
Expenses
$652K
FY2024▼ -8%
Total assets
$20K
FY2024▼ -49%
Total liabilities
$0
FY2024
Total revenue
$631K
Pt VIII · Ln 12
Total expenses
$652K
Pt IX · Ln 25
Net assets
$20K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$21K
Total assetsPt X · Ln 16$20K
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 42

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CNoah's Ark Learning Center
EINHdr · item D84-2636915
Principal addressHdr · item CVista, CA
WebsiteHdr · item Jwww.noahsarkvista.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFReligion (X21)
Ruling yearIRS BMFJun 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b2
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
CEO Program Director
$39,145Pt VII · Sec A
Partime Program Direct
$21,250Pt VII · Sec A
Corporate Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Cristina Torres’s $39K as CEO Program Director is at the 40th percentile of top reported officer pay among 2136 $100K–1M religion 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Peg Hughes$60,948
Cristina Torres$39,145$46,806$45,768$51,892
Fernanda Contreras$21,250

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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Statement of Revenue

Part VIII
Program service revenue100%$628K
Contributions & grants$3K
Investment income$281
Total revenueLn 12$631K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.03
Program services77%$499K
Management & general3%$16K
Total functional expensesLn 25$652K

Balance Sheet

Part X · end of year
CashLn 1$20K
Total assetsLn 16$20K
Total liabilitiesLn 26$0
Total net assetsLn 32$20K
Months of cash on handcomputed0.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $20K · Operating expenses/yr $652K
0.4 months
Where the money goes
Program services
Program services $499K · Total expenses $652K
not reported
Management & General
Management & general $16K · Total expenses $652K
not reported
Fundraising
Fundraising $0 · Total expenses $652K
not reported
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $1K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $3K · Total revenue $631K
0.5%
Government reliance
Government grants — · Total revenue $631K
Earned-income share
Program service revenue $628K · Total revenue $631K
100%
Investment reliance
Investment income $281 · Total revenue $631K
+0.04%
Program self-sufficiency
Program service revenue $628K · Total expenses $652K
96%
Growth & trend
Revenue growth (YoY)
This year $631K · Prior year $622K
+1%
Revenue CAGR
FY2020 $484K · FY2024 $631K
+7%
Net-asset trend (YoY)
End of year $20K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $631K · Expenses $652K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $20K
Net-asset ratio
Net assets $20K · Total assets $20K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $20K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Cristina Torres · Reported title CEO PROGRAM DIRECTOR · Highest reported compensation $39K · Total expenses $652K
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $505K · Total expenses $652K
78%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Overhead ratio 3%
Fundraising cost ratio 0%
Revenue growth 1%
Legal fee ratio 0.1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$631K revenue · viewing · ⤓ 990 PDF
FY2023$622K revenue · ⤓ 990 PDF
FY2022$661K revenue · ⤓ 990 PDF
FY2021$751K revenue · ⤓ 990 PDF
FY2020$484K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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