Discovering Mind Foundation FY2020 filing

Tax-deductible

Salt Lake Cty, UT501(c)(3)EducationEIN 87-0611046Revenue $286K in FY2020

On file with the IRS523 N 200 W, 84103-1302 · Salt Lake Cty, UTTax-exempt since Oct 1998Hospital or medical research org — 170(b)(1)(A)(iii)

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To create a generation of educationally accelerated, safe, peaceful children who have discovered who they are and are anxious to contribute to society

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$28K 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
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 5
filings with a surplus
Average deficit $2K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$28K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 4 voting members
Worth a look: 1 of 4 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$286K
Spent
$314K
To programs
72%
Net assets
$26K
By yearFY2020–FY2025
Revenue
$286K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$286K
FY2021$278K
FY2023$313K
FY2024$343K
FY2025$288K
Expenses
$314K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$314K
FY2021$244K
FY2023$327K
FY2024$342K
FY2025$294K
Net assets
$26K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$26K
FY2021$47K
FY2023$17K
FY2024$19K
FY2025$12K

From the FY2020 Form 990 (year ending June 2020) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 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 Oct 1998.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $227K Management & general 27% · $85K Fundraising 1% · $2K

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

4 people listed on the 990; $28K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Vice-President
$28,169Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Lynn D Bybee’s $41K as President is at the 33rd percentile of top reported officer pay among 1613 $100K–1M 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

NameFY2025FY2024FY2023FY2021FY2020
Lynn D Bybee$41,422$51,695———
Carrol Bybee$29,675$44,165$43,550$49,743$28,169

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowering children to discover themselves and contribute to society through education and safety.

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Provided by the organization

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2 programs · $227K · in their own filed words · FY2019
01

To create a generation of educationally accelerated, safe, peaceful children who have discovered who they are and are anxious to contribute to society.

$220Kprogram expense
02

Extracurricular activities

$7Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$286K
Ln 12
Fees for servicesLn 2g$264K
Gifts and grantsLn 1h$21K
Investment incomeLn 3$45
Money outPt IX
$314K
Ln 25
Programscol B$227K
Managementcol C$85K
Fundraisingcol D$2K
Owns and owesPt X
$26K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$30K
LiabilitiesLn 26$4K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$21K
Fees for servicesLn 2g$264K
Investment incomeLn 3$45
Total revenueLn 12$286K
Assets in detailPt X, end of year
CashLn 1$11K
SavingsLn 2$1K
Cash and savings togetherLn 1–2$12K
Land, buildings, equipmentLn 10c$270
Total assetsLn 16$30K
LiabilitiesLn 26$4K
Net assetsLn 32$26K
OperationsPt I, VI
EmployeesI 528
VolunteersI 615
Fiscal year endsHeaderJune
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$27K$12K
Land, buildings, equipmentLn 10c$448$270
Total assetsLn 16$60K$30K
LiabilitiesLn 26$7K$4K
Net assetsLn 32$54K$26K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$28K$28K
Other salaries and wagesLn 7$144K$121K$22K
Payroll taxesLn 10$15K$11K$4K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$400$400
OccupancyLn 16$60K$45K$16K
Depreciation, depletion and amortizationLn 22$178$178
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$21K$20K$243$445
All other expensesLn 24e$25K$25K$468
Total functional expensesLn 25$314K$227K$85K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $288K$294K−$7K$12K 990 PDF
FY2024 $343K$342K$1K$19K 990 PDF
FY2023 $313K$327K−$13K$17K 990 PDF
FY2022 Not on file
FY2021 $278K$244K$34K$47K 990 PDF
FY2020 Viewing $286K$314K−$28K$26K 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 $285,515 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $10,079$21,311
I-9 Program service revenuePrior year $352,492$264,159
I-10 Investment incomePrior year $17$45
I-11 Other revenue$0
I-12 Total revenuePrior year $362,588$285,515
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $245,204$186,445
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $108,898$127,091
I-18 Total expensesPrior year $354,102$313,536
I-19 Revenue less expensesPrior year $8,486−$28,021
Part VI · Governance 1 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $285,515 across 5 lines filed
VIII-1f All other contributions, gifts and grants$21,311
VIII-1h Total contributions, gifts and grants$21,311
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $264,159$264,159
VIII-3 Investment incomeRelated to mission $45$45
VIII-12 Total revenueRelated to mission $264,204 · Unrelated business $0 · Excluded from tax $0$285,515
Part IX · Statement of functional expenses $313,536 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $28,169$28,169
IX-7 Other salaries and wagesPrograms $121,463 · Management $22,270$143,733
IX-10 Payroll taxesPrograms $10,579 · Management $3,964$14,543
IX-11c Accounting feesManagement $4,190$4,190
IX-11g Other fees for servicesManagement $9,306$9,306
IX-12 Advertising and promotionFundraising $1,431$1,431
IX-13 Office expensesManagement $400$400
IX-16 OccupancyPrograms $44,567 · Management $15,659$60,226
IX-22 Depreciation, depletion and amortizationPrograms $178$178
IX-23 InsurancePrograms $5,298$5,298
IX-24 Other expenses (24a–d)Programs $20,278 · Management $243 · Fundraising $445$20,966
IX-24e All other expensesPrograms $24,628 · Management $468$25,096
IX-25 Total functional expensesPrograms $226,991 · Management $84,669 · Fundraising $1,876$313,536
Part X · Balance sheet $30,094 assets, 9 lines filed
Asset lines not itemized here account for $114; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $10,073$11,325
X-2 Savings and temporary cash investmentsStart of year $17,179$1,170
X-4 Accounts receivableStart of year $32,515$17,215
X-10c Land, buildings and equipment, netStart of year $448$270
X-16 Total assetsStart of year $60,329$30,094
X-17 Accounts payable and accrued expensesStart of year $6,590$4,376
X-26 Total liabilitiesStart of year $6,590$4,376
X-32 Total net assets or fund balancesStart of year $53,739$25,718
X-33 Total liabilities and net assetsStart of year $60,329$30,094
Part XI · Reconciliation of net assets $25,718 net assets at year end
XI-1 Total revenue$285,515
XI-2 Total expenses$313,536
XI-3 Revenue less expenses−$28,021
XI-4 Net assets at start of year$53,739
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$25,718

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

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