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Stars Early Learning Academy

Tax-deductible

Cologne, MN501(c)(3)EducationEIN 87-4665663Revenue $1.6M in FY2025

On file with the IRSstarsela.org1111 Village Pkwy, 55322-9249 · Cologne, MNTax-exempt since Apr 2022Publicly supported — 509(a)(2)

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A licensed daycare center serving the community by providing childcare for infants through school-aged children.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · 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
4 of 4
filings with a surplus
Average surplus $131K a year · 17% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $13K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6.7M
94% of total assets
Concern: liabilities are 94% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+35% vs prior year
Spent
$1.4M
To programs
99%
Net assets
$432K
By yearFY2022–FY2025
Revenue
$1.6M
FY2025▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2022$0
FY2023$240K
FY2024$1.2M
FY2025$1.6M
Expenses
$1.4M
FY2025▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2022$0
FY2023$82K
FY2024$1.1M
FY2025$1.4M
Net assets
$432K
FY2025▲ +192%
Tap a bar for its year
Net assets by fiscal year
FY2022$0
FY2023$158K
FY2024$148K
FY2025$432K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2022.

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% · $1.4M Management & general 1% · $20K

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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Alyssa Heim
Treasurer
$0Pt VII · Sec A
Jenna McInnis
Chair of the Board
$0Pt VII · Sec A
$0Pt VII · Sec A
See Stars Early Learning Academy 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

Provides licensed daycare for infants through school-aged children.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2024
01

Stars early learning academy is a high quality licensed daycare center whose main purpose is to serve the community by providing childcare for infants, toddlers, preschoolers, and school-aged children, from the age of 6 weeks to 12 years old.

$1.4Mprogram 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
First Children's FinanceFY2023$13K
Total grants receivedfrom 1 funder$13K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$183K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.4M
Managementcol C$20K
Owns and owesPt X
$432K
net assets · Ln 32
Cash and savingsLn 1–2$403K
Total assetsLn 16$7.1M
LiabilitiesLn 26$6.7M
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$183K
Government grantsLn 1e$183K
Fees for servicesLn 2g$1.5M
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$403K
Cash and savings togetherLn 1–2$403K
Land, buildings, equipmentLn 10c$4.7M
Other assetsLn 15$1.9M
Total assetsLn 16$7.1M
LiabilitiesLn 26$6.7M
Net assetsLn 32$432K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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 FY25End FY25
Cash and savingsLn 1–2$197K$403K
Land, buildings, equipmentLn 10c$0$4.7M
Total assetsLn 16$289K$7.1M
LiabilitiesLn 26$141K$6.7M
Net assetsLn 32$148K$432K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$745K$745K
Payroll taxesLn 10$66K$66K
Accounting feesLn 11c$24K$5K$20K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$8K$8K
Information technologyLn 14$6K$6K
OccupancyLn 16$116K$116K
InterestLn 20$165K$165K
Depreciation, depletion and amortizationLn 22$73K$73K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$145K$145K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$1.4M$1.4M$20K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.6M$1.4M$279K$432K 990 PDF
FY2024 $1.2M$1.1M$85K$148K 990 PDF
FY2023 $240K$82K$158K$158K 990 PDF
FY2022 $0$0$0$0 990 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 FY2025 990 (6 parts)
Part I · Summary $1,649,069 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $171,378$182,925
I-9 Program service revenuePrior year $1,044,813$1,466,144
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $2,455$0
I-12 Total revenuePrior year $1,218,646$1,649,069
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $658,191$811,438
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $475,456$558,316
I-18 Total expensesPrior year $1,133,647$1,369,754
I-19 Revenue less expensesPrior year $84,999$279,315
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,649,069 across 5 lines filed
VIII-1e Government grants$182,751
VIII-1f All other contributions, gifts and grants$174
VIII-1h Total contributions, gifts and grants$182,925
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,466,144$1,466,144
VIII-12 Total revenueRelated to mission $1,466,144 · Unrelated business $0 · Excluded from tax $0$1,649,069
Part IX · Statement of functional expenses $1,369,754 across 12 lines filed
IX-7 Other salaries and wagesPrograms $745,009$745,009
IX-10 Payroll taxesPrograms $66,429$66,429
IX-11c Accounting feesPrograms $4,788 · Management $19,650$24,438
IX-12 Advertising and promotionPrograms $6,617$6,617
IX-13 Office expensesPrograms $7,803$7,803
IX-14 Information technologyPrograms $5,564$5,564
IX-16 OccupancyPrograms $116,344$116,344
IX-20 InterestPrograms $165,175$165,175
IX-22 Depreciation, depletion and amortizationPrograms $72,851$72,851
IX-23 InsurancePrograms $10,463$10,463
IX-24 Other expenses (24a–d)Programs $145,246$145,246
IX-24e All other expensesPrograms $3,815$3,815
IX-25 Total functional expensesPrograms $1,350,104 · Management $19,650 · Fundraising $0$1,369,754
Part X · Balance sheet $7,114,265 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $196,527$403,174
X-4 Accounts receivableStart of year $5,911$52,868
X-9 Prepaid expenses and deferred chargesStart of year $4,022$33,060
X-10c Land, buildings and equipment, netStart of year $0$4,737,618
X-15 Other assetsStart of year $82,301$1,887,545
X-16 Total assetsStart of year $288,761$7,114,265
X-17 Accounts payable and accrued expensesStart of year $58,645$67,438
X-24 Unsecured notes and loans payable$4,703,212
X-25 Other liabilitiesStart of year $82,301$1,912,085
X-26 Total liabilitiesStart of year $140,946$6,682,735
X-27 Net assets without donor restrictionsStart of year $144,779$428,294
X-28 Net assets with donor restrictionsStart of year $3,036$3,236
X-32 Total net assets or fund balancesStart of year $147,815$431,530
X-33 Total liabilities and net assetsStart of year $288,761$7,114,265
Part XI · Reconciliation of net assets $431,530 net assets at year end
XI-1 Total revenue$1,649,069
XI-2 Total expenses$1,369,754
XI-3 Revenue less expenses$279,315
XI-4 Net assets at start of year$147,815
XI-9 Other changes in net assets$4,400
XI-10 Net assets at end of year$431,530

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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