Lumen Early Learning Center FY2022 filing

Tax-deductible

Spokane, WA501(c)(3)EducationEIN 84-3677578Revenue $857K in FY2022

On file with the IRSglowchildren.org718 W Riverside Ave, 99201-0710 · Spokane, WATax-exempt since Dec 2019Publicly supported — 509(a)(2)

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Our mission is threefold: (1) to provide a safe and healthy Early education program primarily for children whose parents attend Lumen high school, (2) to educate and advocate at the local and state level about the benefits of high quality Early education programs and (3) to address the important issues of poverty, trauma and equity particularly within vulnerable populations, such as teenaged parents.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$52K 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

FY2022 · 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
4 of 5
filings with a surplus
Average surplus $134K a year · 14% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $6K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$66K
9% of total assets
Looks good: liabilities are 9% 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
$857K
-12% vs prior year
Spent
$773K
To programs
99%
Net assets
$670K
By yearFY2020–FY2024
Revenue
$857K
FY2022▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$244K
FY2021$968K
FY2022$857K
FY2023$1.4M
FY2024$1.3M
Expenses
$773K
FY2022▲ +44%
Tap a bar for its year
Expenses by fiscal year
FY2020$89K
FY2021$537K
FY2022$773K
FY2023$1.3M
FY2024$1.4M
Net assets
$670K
FY2022▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$154K
FY2021$586K
FY2022$670K
FY2023$731K
FY2024$669K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Dec 2019.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $766K Management & general 1% · $7K

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

8 people listed on the 990; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$52,219Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Katie Jessop’s $96K as Executive Dir. is at the 28th percentile of top reported officer pay among 3395 $1–10M education 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

NameFY2024FY2023FY2022
Katie Jessop$95,540$91,243$52,219
Jesica Robb$67,162——

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 Lumen 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 early education for children of teen parents and advocates for quality programs.

Provided by the organization

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1 program · $766K · in their own filed words · FY2022
01

Child care services for children age birth to 12 years old.

$766Kprogram 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 2 funders$6K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$857K
Ln 12
Fees for servicesLn 2g$716K
Gifts and grantsLn 1h$141K
Money outPt IX
$773K
Ln 25
Programscol B$766K
Managementcol C$7K
Owns and owesPt X
$670K
net assets · Ln 32
Cash and savingsLn 1–2$18K
Total assetsLn 16$736K
LiabilitiesLn 26$66K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$141K
Government grantsLn 1e$94K
Fees for servicesLn 2g$716K
Gains on assetsLn 7$0
Total revenueLn 12$857K
Assets in detailPt X, end of year
CashLn 1$18K
SavingsLn 2$0
Cash and savings togetherLn 1–2$18K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$717K
Other assetsLn 15$0
Total assetsLn 16$736K
LiabilitiesLn 26$66K
Net assetsLn 32$670K
OperationsPt I, VI
EmployeesI 58
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$19K$18K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$672K$717K
Total assetsLn 16$691K$736K
LiabilitiesLn 26$106K$66K
Net assetsLn 32$586K$670K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$52K$52K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$348K$348K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$14K$14K
Payroll taxesLn 10$45K$45K
Management feesLn 11a$0
Legal feesLn 11b$378$378
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$25K$25K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$6K$6K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$172K$172K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$308$308
InterestLn 20$3K$3K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$20K$20K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$70K$70K
All other expensesLn 24e$0
Total functional expensesLn 25$773K$766K$7K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.4M−$62K$669K 990 PDF
FY2023 $1.4M$1.3M$61K$731K 990 PDF
FY2022 Viewing $857K$773K$84K$670K 990 PDF
FY2021 $968K$537K$431K$586K 990 PDF
FY2020 $244K$89K$154K$154K 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 $856,849 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $608,293$140,868
I-9 Program service revenuePrior year $360,061$715,981
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $968,354$856,849
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $261,428$459,962
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $275,599$312,587
I-18 Total expensesPrior year $537,027$772,549
I-19 Revenue less expensesPrior year $431,327$84,300
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $856,849 across 10 lines filed
VIII-1e Government grants$93,802
VIII-1f All other contributions, gifts and grants$46,481
VIII-1h Total contributions, gifts and grants$140,868
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $715,981$715,981
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $715,981$856,849
Part IX · Statement of functional expenses $772,549 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $52,219$52,219
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $348,058$348,058
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $14,456$14,456
IX-10 Payroll taxesPrograms $45,229$45,229
IX-11a Management fees$0
IX-11b Legal feesManagement $378$378
IX-11c Accounting feesManagement $6,250$6,250
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $24,747$24,747
IX-12 Advertising and promotionPrograms $1,561$1,561
IX-13 Office expensesPrograms $5,829$5,829
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $171,721$171,721
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $308$308
IX-20 InterestPrograms $2,717$2,717
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $20,217$20,217
IX-23 InsurancePrograms $8,814$8,814
IX-24 Other expenses (24a–d)Programs $70,045$70,045
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $765,921 · Management $6,628 · Fundraising $0$772,549
Part X · Balance sheet $735,560 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $18,599$18,088
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $672,112$717,014
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $708$458
X-15 Other assets$0
X-16 Total assetsStart of year $691,419$735,560
X-17 Accounts payable and accrued expensesStart of year $9,530$12,977
X-26 Total liabilitiesStart of year $105,896$65,737
X-32 Total net assets or fund balancesStart of year $585,523$669,823
X-33 Total liabilities and net assetsStart of year $691,419$735,560
Part XI · Reconciliation of net assets $669,823 net assets at year end
XI-1 Total revenue$856,849
XI-2 Total expenses$772,549
XI-3 Revenue less expenses$84,300
XI-4 Net assets at start of year$585,523
XI-10 Net assets at end of year$669,823

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

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