You Be You Early Learning FY2024 filing

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Provide Early Childhood Education Program

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$60K 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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FY2024 · 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
2 of 3
filings with a surplus
Average surplus $52K a year · 17% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 9.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $75K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$7K
2% of total assets
Looks good: liabilities are 2% 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
$316K
-31% vs prior year
Spent
$282K
To programs
69%
Net assets
$373K
By yearFY2022–FY2025
Revenue
$316K
FY2024▼ -31%
Tap a bar for its year
Revenue by fiscal year
FY2022$163K
FY2023$457K
FY2024$316K
FY2025$166K
Expenses
$282K
FY2024▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2022Not on file
FY2023$231K
FY2024$282K
FY2025$270K
Net assets
$373K
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2022$99K
FY2023$339K
FY2024$373K
FY2025$270K

From the FY2024 Form 990 (year ending June 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 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 Jan 2022.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $194K Management & general 26% · $72K Fundraising 6% · $16K

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

7 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$60,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022
Roya Brown$60,000$60,000$25,414

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

Offers early childhood education programs for young children.

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Provided by the organization

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1 program · $194K · in their own filed words · FY2023
01

Provide Early Childhood Education Services to 3-7 years old

$194Kprogram 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 · FY2024
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$316K
Ln 12
Gifts and grantsLn 1h$275K
Fees for servicesLn 2g$37K
Investment incomeLn 3$4K
Money outPt IX
$282K
Ln 25
Programscol B$194K
Managementcol C$72K
Fundraisingcol D$16K
Owns and owesPt X
$373K
net assets · Ln 32
Cash and savingsLn 1–2$231K
Total assetsLn 16$380K
LiabilitiesLn 26$7K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$275K
Fees for servicesLn 2g$37K
Investment incomeLn 3$4K
Total revenueLn 12$316K
Assets in detailPt X, end of year
CashLn 1$18K
SavingsLn 2$214K
Cash and savings togetherLn 1–2$231K
Land, buildings, equipmentLn 10c$144K
Other assetsLn 15$5K
Total assetsLn 16$380K
LiabilitiesLn 26$7K
Net assetsLn 32$373K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderJune
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 FY24End FY24
Cash and savingsLn 1–2$234K$231K
Land, buildings, equipmentLn 10c$102K$144K
Total assetsLn 16$341K$380K
LiabilitiesLn 26$2K$7K
Net assetsLn 32$339K$373K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$144K$84K$60K
Other employee benefitsLn 9$1K$854$607
Payroll taxesLn 10$16K$10K$7K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$27K$10K$2K$16K
Advertising and promotionLn 12$146$146
Office expensesLn 13$3K$3K
OccupancyLn 16$2K$2K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$314$314
Depreciation, depletion and amortizationLn 22$31K$31K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$39K$39K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$282K$194K$72K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Oct 10, 2025 $166K$270K−$104K$270K 990 PDF
FY2024 ViewingFiled with the IRS Nov 11, 2024 $316K$282K$34K$373K 990 PDF
FY2023Filed with the IRS Feb 6, 2024 $457K$231K$226K$339K 990 PDF
FY2022Filed with the IRS Nov 5, 2022 $163K$99K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $316,329 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $360,273$275,216
I-9 Program service revenuePrior year $96,600$36,634
I-10 Investment incomePrior year $8$4,479
I-11 Other revenue$0
I-12 Total revenuePrior year $456,881$316,329
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $150,338$162,332
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $80,346$119,666
I-18 Total expensesPrior year $230,684$281,998
I-19 Revenue less expensesPrior year $226,197$34,331
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $316,329 across 5 lines filed
VIII-1f All other contributions, gifts and grants$275,216
VIII-1h Total contributions, gifts and grants$275,216
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $36,634$36,634
VIII-3 Investment incomeRelated to mission $4,479$4,479
VIII-12 Total revenueRelated to mission $41,113 · Unrelated business $0 · Excluded from tax $0$316,329
Part IX · Statement of functional expenses $281,998 across 14 lines filed
IX-7 Other salaries and wagesPrograms $84,392 · Management $60,000$144,392
IX-9 Other employee benefitsPrograms $854 · Management $607$1,461
IX-10 Payroll taxesPrograms $9,631 · Management $6,848$16,479
IX-11b Legal feesPrograms $4,500$4,500
IX-11c Accounting feesPrograms $9,616 · Management $2,009 · Fundraising $15,580$27,205
IX-12 Advertising and promotionPrograms $146$146
IX-13 Office expensesManagement $2,810$2,810
IX-16 OccupancyPrograms $2,235$2,235
IX-17 TravelPrograms $2,515$2,515
IX-19 Conferences, conventions and meetingsPrograms $314$314
IX-22 Depreciation, depletion and amortizationPrograms $31,136$31,136
IX-23 InsurancePrograms $7,596$7,596
IX-24 Other expenses (24a–d)Programs $39,310$39,310
IX-24e All other expensesPrograms $1,899$1,899
IX-25 Total functional expensesPrograms $194,144 · Management $72,274 · Fundraising $15,580$281,998
Part X · Balance sheet $380,320 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $200,637$17,736
X-2 Savings and temporary cash investmentsStart of year $33,322$213,753
X-10c Land, buildings and equipment, netStart of year $102,335$144,094
X-15 Other assetsStart of year $4,737$4,737
X-16 Total assetsStart of year $341,031$380,320
X-17 Accounts payable and accrued expensesStart of year $878$5,861
X-25 Other liabilitiesStart of year $1,065$1,040
X-26 Total liabilitiesStart of year $1,943$6,901
X-27 Net assets without donor restrictionsStart of year $339,088$373,419
X-32 Total net assets or fund balancesStart of year $339,088$373,419
X-33 Total liabilities and net assetsStart of year $341,031$380,320
Part XI · Reconciliation of net assets $373,419 net assets at year end
XI-1 Total revenue$316,329
XI-2 Total expenses$281,998
XI-3 Revenue less expenses$34,331
XI-4 Net assets at start of year$339,088
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$373,419

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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