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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
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
$22K
16% of total assets
Looks good: liabilities are 16% 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
$204K
+1% vs prior year
Spent
$197K
To programs
100%
Net assets
$118K
By yearFY2020–FY2025
Revenue
$204K
FY2023▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$190K
FY2021$153K
FY2022$201K
FY2023$204K
FY2024$132K
FY2025$115K
Expenses
$197K
FY2023▲ +11%
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
$118K
FY2023▼ -2%
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 FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 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% · $197K

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.

Part VII, Section A · reportable compensation
$0Pt 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 · $196K · in their own filed words · FY2023
01

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

$196Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$204K
Ln 12
Fees for servicesLn 2g$204K
Money outPt IX
$197K
Ln 25
Programscol B$197K
Owns and owesPt X
$118K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$140K
LiabilitiesLn 26$22K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$204K
Total revenueLn 12$204K
Assets in detailPt X, end of year
CashLn 1$12K
Cash and savings togetherLn 1–2$12K
Land, buildings, equipmentLn 10c$521
Total assetsLn 16$140K
LiabilitiesLn 26$22K
Net assetsLn 32$118K
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 FY23End FY23
Cash and savingsLn 1–2$16K$12K
Land, buildings, equipmentLn 10c$356$521
Total assetsLn 16$122K$140K
LiabilitiesLn 26$2K$22K
Net assetsLn 32$120K$118K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$12K$12K
Other salaries and wagesLn 7$67K$67K
Other employee benefitsLn 9$160$160
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$275$275
Other fees for servicesLn 11g$16K$16K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$7K$7K
Information technologyLn 14$3K$3K
OccupancyLn 16$67K$67K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$5K$5K
Total functional expensesLn 25$197K$197K$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 Viewing $204K$197K$8K$118K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $204,343 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $201,130$204,343
I-10 Investment incomePrior year $244$0
I-11 Other revenue$0
I-12 Total revenuePrior year $201,374$204,343
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $60,490$85,780
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $116,562$110,839
I-18 Total expensesPrior year $177,052$196,619
I-19 Revenue less expensesPrior year $24,322$7,724
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 $204,343 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $204,343$204,343
VIII-12 Total revenueRelated to mission $204,343$204,343
Part IX · Statement of functional expenses $196,619 across 14 lines filed
IX-6 Pay of disqualified personsPrograms $12,200$12,200
IX-7 Other salaries and wagesPrograms $67,392$67,392
IX-9 Other employee benefitsPrograms $160$160
IX-10 Payroll taxesPrograms $6,028$6,028
IX-11c Accounting feesPrograms $275$275
IX-11g Other fees for servicesPrograms $16,012$16,012
IX-12 Advertising and promotionPrograms $2,817$2,817
IX-13 Office expensesPrograms $7,276$7,276
IX-14 Information technologyPrograms $3,492$3,492
IX-16 OccupancyPrograms $67,072$67,072
IX-19 Conferences, conventions and meetingsPrograms $3,824$3,824
IX-20 InterestPrograms $4,222$4,222
IX-22 Depreciation, depletion and amortizationPrograms $1,034$1,034
IX-23 InsurancePrograms $4,815$4,815
IX-25 Total functional expensesPrograms $196,619 · Management $0 · Fundraising $0$196,619
Part X · Balance sheet $139,788 assets, 9 lines filed
Asset lines not itemized here account for $105,565; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $16,336$11,615
X-9 Prepaid expenses and deferred chargesStart of year $22,087$22,087
X-10c Land, buildings and equipment, netStart of year $356$521
X-16 Total assetsStart of year $122,184$139,788
X-17 Accounts payable and accrued expensesStart of year $2,114$21,755
X-26 Total liabilitiesStart of year $2,114$21,755
X-27 Net assets without donor restrictionsStart of year $120,070$118,033
X-32 Total net assets or fund balancesStart of year $120,070$118,033
X-33 Total liabilities and net assetsStart of year $122,184$139,788
Part XI · Reconciliation of net assets $118,033 net assets at year end
XI-1 Total revenue$204,343
XI-2 Total expenses$196,619
XI-3 Revenue less expenses$7,724
XI-4 Net assets at start of year$120,070
XI-9 Other changes in net assets−$9,761
XI-10 Net assets at end of year$118,033

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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