Noah's Ark Learning Center FY2020 filing

Tax-deductible

Vista, CA501(c)(3)ReligionEIN 84-2636915Revenue $484K in FY2020

On file with the IRSnoahsarkvista.com1410 Foothill Dr, 92084-4150 · Vista, CATax-exempt since Jun 2020Publicly supported — 509(a)(2)

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Faith based daycare for infants through age six

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$61K 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

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 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
$484K
Spent
$474K
To programs
88%
Net assets
$22K
By yearFY2020–FY2024
Revenue
$484K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$484K
FY2021$751K
FY2022$661K
FY2023$622K
FY2024$631K
Expenses
$474K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$474K
FY2021$619K
FY2022$691K
FY2023$708K
FY2024$652K
Net assets
$22K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$22K
FY2021$154K
FY2022$121K
FY2023$38K
FY2024$20K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2020.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $415K Management & general 12% · $59K

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

3 people listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
CEO Program Director
$60,948Pt 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 2133 $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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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

Provides faith-based daycare for infants and young children up to age six.

Questions for Noah's Ark Learning Center

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Provided by the organization

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By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$484K
Ln 12
Fees for servicesLn 2g$459K
Gifts and grantsLn 1h$25K
Investment incomeLn 3$60
Money outPt IX
$474K
Ln 25
Programscol B$415K
Managementcol C$59K
Owns and owesPt X
$22K
net assets · Ln 32
Cash and savingsLn 1–2$22K
Total assetsLn 16$22K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Government grantsLn 1e$23K
Fees for servicesLn 2g$459K
Investment incomeLn 3$60
Total revenueLn 12$484K
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$15K
Cash and savings togetherLn 1–2$22K
Total assetsLn 16$22K
LiabilitiesLn 26$0
Net assetsLn 32$22K
OperationsPt I, VI
EmployeesI 520
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$12K$22K
Total assetsLn 16$12K$22K
LiabilitiesLn 26$0$0
Net assetsLn 32$12K$22K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$61K$61K
Other salaries and wagesLn 7$310K$310K
Payroll taxesLn 10$29K$29K
Legal feesLn 11b$600$600
Advertising and promotionLn 12$75$75
Office expensesLn 13$5K$5K
OccupancyLn 16$43K$43K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$15K$15K
All other expensesLn 24e$746$746
Total functional expensesLn 25$474K$415K$59K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $631K$652K−$21K$20K 990 PDF
FY2023 $622K$708K−$86K$38K 990 PDF
FY2022 $661K$691K−$30K$121K 990 PDF
FY2021 $751K$619K$132K$154K 990 PDF
FY2020 Viewing $484K$474K$10K$22K 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 (6 parts)
Part I · Summary $484,372 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $632$24,890
I-9 Program service revenuePrior year $447,158$459,422
I-10 Investment incomePrior year $92$60
I-11 Other revenue$0
I-12 Total revenuePrior year $447,882$484,372
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $101,565$399,396
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $406,754$74,523
I-18 Total expensesPrior year $508,319$473,919
I-19 Revenue less expensesPrior year −$60,437$10,453
Part VI · Governance 2 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $484,372 across 7 lines filed
VIII-1e Government grants$22,713
VIII-1f All other contributions, gifts and grants$2,177
VIII-1h Total contributions, gifts and grants$24,890
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $459,422$459,422
VIII-3 Investment incomeRelated to mission $60$60
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $60 · Excluded from tax $459,422$484,372
Part IX · Statement of functional expenses $473,919 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $60,708$60,708
IX-7 Other salaries and wagesPrograms $310,164$310,164
IX-10 Payroll taxesPrograms $28,524$28,524
IX-11b Legal feesManagement $600$600
IX-12 Advertising and promotionManagement $75$75
IX-13 Office expensesManagement $4,942$4,942
IX-16 OccupancyManagement $43,219$43,219
IX-23 InsuranceManagement $10,100$10,100
IX-24 Other expenses (24a–d)Programs $14,841$14,841
IX-24e All other expensesPrograms $746$746
IX-25 Total functional expensesPrograms $414,983 · Management $58,936 · Fundraising $0$473,919
Part X · Balance sheet $22,169 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year −$2,543$7,517
X-2 Savings and temporary cash investmentsStart of year $14,259$14,652
X-16 Total assetsStart of year $11,716$22,169
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $11,716$22,169
X-33 Total liabilities and net assetsStart of year $11,716$22,169
Part XI · Reconciliation of net assets $22,169 net assets at year end
XI-1 Total revenue$484,372
XI-2 Total expenses$473,919
XI-3 Revenue less expenses$10,453
XI-4 Net assets at start of year$11,716
XI-10 Net assets at end of year$22,169

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

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