The Center for Exceptional Learning

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The Center for Exceptional Learning provides alternative education programs for diagnosed special needs children and adults focusing on mindful Learning and neurocognitive development.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-1936577) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$46K 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

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $7K a year · 3% of revenue · last 2 filings
A surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 21% of spending
Pay to officers and key staff is 21% of spending.
Part VII, Section A
0.1 mo
of spending, in cash
0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$196K
×66 of total assets
Liabilities are 6600% of assets.
Pt X · Ln 26
Independent board members
1
of 1 voting members
1 of 1 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$193K
-49% vs prior year
Spent
$214K
To programs
100%
Net assets
−$193K
By yearFY2024–FY2025
Revenue
$193K
FY2025▼ -49%
Tap a bar for its year
Revenue by fiscal year
FY2024$380K
FY2025$193K
Expenses
$214K
FY2025▼ -43%
Tap a bar for its year
Expenses by fiscal year
FY2024$373K
FY2025$214K
Net assets
−$193K
FY2025▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2024−$172K
FY2025−$193K

From the FY2025 Form 990 · see the original

Is it real?

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

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $214K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990; $46K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$45,540Pt VII · Sec A

Eustacia Kelsey’s $46K as President is at the 36th 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 · 1 named individual · Part VII

NameFY2025FY2024
Eustacia Kelsey$45,540$51,000

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 The Center for Exceptional Learning executive salaries →

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 alternative education for special needs children and adults, focusing on mindful learning and neurocognitive development.

Questions for The Center for Exceptional Learning

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1 program · $214K · in their own filed words · FY2025
01

The center for exceptional learning provides alternative education programs for diagnosesd special needs children and adults focusing on mindful learning and neurocognitive development, preparing them to achieve their optimal potential and become life long learners

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-1936577) · Dispute this line
$214Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$193K
Ln 12
Fees for servicesLn 2g$193K
Money outPt IX
$214K
Ln 25
Programscol B$214K
Owns and owesPt X
−$193K
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$3K
LiabilitiesLn 26$196K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$193K
Total revenueLn 12$193K
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
Prepaid expenses and deferred chargesLn 9$700
Total assetsLn 16$3K
LiabilitiesLn 26$196K
Net assetsLn 32−$193K
OperationsPt I, VI
EmployeesI 517
VolunteersI 60
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 FY25End FY25
Cash and savingsLn 1–2$25K$2K
Total assetsLn 16$26K$3K
LiabilitiesLn 26$198K$196K
Net assetsLn 32−$172K−$193K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$46K$46K
Other salaries and wagesLn 7$76K$76K
Other employee benefitsLn 9$460$460
Payroll taxesLn 10$27K$27K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$10K$10K
Advertising and promotionLn 12$235$235
Office expensesLn 13−$886−$886
OccupancyLn 16$36K$36K
TravelLn 17$925$925
Other expenses (24a–d)Ln 24$2K$2K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$214K$214K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 11, 2026 $193K$214K−$21K−$193K 990 PDF
FY2024Filed with the IRS May 12, 2025 $380K$373K$7K−$172K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $193,394 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $379,641$193,394
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $379,641$193,394
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$149,214
I-16a Professional fundraising feesPrior year $310,527$0
I-17 Other expensesPrior year $62,507$65,194
I-18 Total expensesPrior year $373,034$214,408
I-19 Revenue less expensesPrior year $6,607−$21,014
Part VI · Governance 1 of 1 board members independent, 4 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members1
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 $193,394 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $193,394$193,394
VIII-12 Total revenueRelated to mission $193,394 · Unrelated business $0 · Excluded from tax $0$193,394
Part IX · Statement of functional expenses $214,408 across 13 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $45,540$45,540
IX-7 Other salaries and wagesPrograms $76,298$76,298
IX-9 Other employee benefitsPrograms $460$460
IX-10 Payroll taxesPrograms $26,916$26,916
IX-11b Legal feesPrograms $8,253$8,253
IX-11c Accounting feesPrograms $4,052$4,052
IX-11g Other fees for servicesPrograms $9,995$9,995
IX-12 Advertising and promotionPrograms $235$235
IX-13 Office expensesPrograms −$886−$886
IX-16 OccupancyPrograms $35,816$35,816
IX-17 TravelPrograms $925$925
IX-24 Other expenses (24a–d)Programs $2,054$2,054
IX-24e All other expensesPrograms $4,750$4,750
IX-25 Total functional expensesPrograms $214,408 · Management $0 · Fundraising $0$214,408
Part X · Balance sheet $3,000 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $25,456$2,300
X-9 Prepaid expenses and deferred chargesStart of year $700$700
X-16 Total assetsStart of year $26,156$3,000
X-23 Secured mortgages and notes payableStart of year $198,143$197,694
X-25 Other liabilities−$1,693
X-26 Total liabilitiesStart of year $198,143$196,001
X-30 Paid-in or capital surplusStart of year $13,500$13,431
X-31 Retained earnings or endowmentStart of year −$185,487−$206,432
X-32 Total net assets or fund balancesStart of year −$171,987−$193,001
X-33 Total liabilities and net assetsStart of year $26,156$3,000
Part XI · Reconciliation of net assets −$193,001 net assets at year end
XI-1 Total revenue$193,394
XI-2 Total expenses$214,408
XI-3 Revenue less expenses−$21,014
XI-4 Net assets at start of year−$171,987
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$193,001

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

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