Browning Learning Academy, INC. Seeks to create a hands-on teaching environment that encourages Learning through age-appropriate, developmentally-appropriate, and movement-based instructional activities. Our center promotes good nutrition, positive stimulation, and safety to ensure exceptional education and care for each of our student's success. Each student's self-esteem and individual needs are fostered by positive relationships with students and staff. We strive to have our parents, teachers, community members, and partners actively involved in our students' Learning.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$13K 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
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 $13K a year · 8% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$13K
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
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 1 voting members
Looks good: 1 of 1 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$201K
+32% vs prior year
Spent
$177K
To programs
100%
Net assets
$120K
By yearFY2020–FY2025
Revenue
$201K
FY2022▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$190K
FY2021$153K
FY2022$201K
FY2023$204K
FY2024$132K
FY2025$115K
Expenses
$177K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$177K
FY2023$197K
FY2024$130K
FY2025$98K
Net assets
$120K
FY2022▲ +34%
Tap a bar for its year
Net assets by fiscal year
FY2020$45K
FY2021$90K
FY2022$120K
FY2023$118K
FY2024$119K
FY2025$129K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 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 Apr 2013.

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% · $177K

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; $13K paid to officers and key staff.

Part VII, Section A · reportable compensation
$12,750Pt VII · Sec A

Andrea Smith’s $10K as Director is at the 5th percentile of top reported officer pay among 2168 $100K–1M human services 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

NameFY2025FY2022
Andrea D Smith—$12,750
Andrea Smith$9,758—

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 15aNo

Programs and updates

Provides hands-on, movement-based learning with nutrition and safety for student success.

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Provided by the organization

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1 program · $146K · in their own filed words · FY2022
01

Promoting positive stimulation, good nutrition, and safety to ensure exceptional education and care for each of our student's success.

$146Kprogram 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 1 funder$5

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$201K
Ln 12
Fees for servicesLn 2g$201K
Investment incomeLn 3$244
Money outPt IX
$177K
Ln 25
Programscol B$177K
Owns and owesPt X
$120K
net assets · Ln 32
Cash and savingsLn 1–2$16K
Total assetsLn 16$122K
LiabilitiesLn 26$2K
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$201K
Investment incomeLn 3$244
Total revenueLn 12$201K
Assets in detailPt X, end of year
CashLn 1$16K
Cash and savings togetherLn 1–2$16K
Land, buildings, equipmentLn 10c$356
Total assetsLn 16$122K
LiabilitiesLn 26$2K
Net assetsLn 32$120K
OperationsPt I, VI
EmployeesI 58
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 FY22End FY22
Cash and savingsLn 1–2$19K$16K
Land, buildings, equipmentLn 10c−$4K$356
Total assetsLn 16$92K$122K
LiabilitiesLn 26$6K$2K
Net assetsLn 32$86K$120K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$13K$13K
Other salaries and wagesLn 7$43K$43K
Other employee benefitsLn 9$434$434
Payroll taxesLn 10$4K$4K
Accounting feesLn 11c$545$545
Other fees for servicesLn 11g$37K$37K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$3K$3K
Information technologyLn 14$627$627
OccupancyLn 16$55K$55K
Depreciation, depletion and amortizationLn 22$18K$18K
Total functional expensesLn 25$177K$177K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $115K$98K$17K$129K 990 PDF
FY2024 $132K$130K$1K$119K 990 PDF
FY2023 $204K$197K$8K$118K 990 PDF
FY2022 Viewing $201K$177K$24K$120K 990 PDF
FY2021 $153K$90K 990 PDF
FY2020 $190K$45K 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 FY2022 990 (6 parts)
Part I · Summary $201,374 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$201,130
I-10 Investment income$244
I-11 Other revenue$0
I-12 Total revenue$201,374
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$60,490
I-16a Professional fundraising fees$0
I-17 Other expenses$116,562
I-18 Total expenses$177,052
I-19 Revenue less expenses$24,322
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 $201,374 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $201,130$201,130
VIII-3 Investment incomeExcluded from tax $244$244
VIII-12 Total revenueRelated to mission $201,130 · Excluded from tax $244$201,374
Part IX · Statement of functional expenses $177,052 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $12,750$12,750
IX-7 Other salaries and wagesPrograms $43,454$43,454
IX-9 Other employee benefitsPrograms $434$434
IX-10 Payroll taxesPrograms $3,852$3,852
IX-11c Accounting feesPrograms $545$545
IX-11g Other fees for servicesPrograms $36,966$36,966
IX-12 Advertising and promotionPrograms $1,598$1,598
IX-13 Office expensesPrograms $2,950$2,950
IX-14 Information technologyPrograms $627$627
IX-16 OccupancyPrograms $55,467$55,467
IX-22 Depreciation, depletion and amortizationPrograms $18,409$18,409
IX-25 Total functional expensesPrograms $177,052 · Management $0 · Fundraising $0$177,052
Part X · Balance sheet $122,184 assets, 9 lines filed
Asset lines not itemized here account for $83,405; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $19,114$16,336
X-9 Prepaid expenses and deferred chargesStart of year $19,087$22,087
X-10c Land, buildings and equipment, netStart of year −$3,656$356
X-16 Total assetsStart of year $91,945$122,184
X-17 Accounts payable and accrued expensesStart of year $6,107$2,114
X-26 Total liabilitiesStart of year $6,107$2,114
X-27 Net assets without donor restrictionsStart of year $85,838$120,070
X-32 Total net assets or fund balancesStart of year $85,838$120,070
X-33 Total liabilities and net assetsStart of year $91,945$122,184
Part XI · Reconciliation of net assets $120,070 net assets at year end
XI-1 Total revenue$201,374
XI-2 Total expenses$177,052
XI-3 Revenue less expenses$24,322
XI-4 Net assets at start of year$85,838
XI-9 Other changes in net assets$9,910
XI-10 Net assets at end of year$120,070

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

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