The Early Education Program INC FY2020 filing

Tax-deductible

Eugene, OR501(c)(3)Since 1991EIN 93-1059602Revenue $2.4M in FY2020

On file with the IRSearlyeducationprogram.org4646 Barger Dr, 97402-1239 · Eugene, ORTax-exempt since Sep 1992School — 170(b)(1)(A)(ii)

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The Early Education Program works together with families to prepare children of all abilities for kindergarten and beyond.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$43K 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
3 of 6
filings with a surplus
Average surplus $45K a year · 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$43K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $63K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
Spent
$2.3M
To programs
93%
Net assets
$530K
By yearFY2020–FY2025
Revenue
$2.4M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$3.1M
FY2022$3.2M
FY2023$3.7M
FY2024$3.9M
FY2025$3.9M
Expenses
$2.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.3M
FY2021$2.6M
FY2022$3.2M
FY2023$3.7M
FY2024$3.9M
FY2025$4.2M
Net assets
$530K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$530K
FY2021$1.2M
FY2022$1.2M
FY2023$1.6M
FY2024$1.6M
FY2025$1.4M

From the FY2020 Form 990 (year ending June 2020) · 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 Sep 1992.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $2.1M Management & general 7% · $165K Fundraising 0% · $1K

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

6 people listed on the 990; $43K 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
Executive Director
$42,718Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Georgia Layton$58,064$63,731$59,194$49,017$44,365$42,718

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

Prepares children of all abilities for kindergarten and beyond, partnering with families.

Questions for The Early Education Program INC

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Provided by the organization

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1 program · $2.1M · in their own filed words · FY2019
01

The early education program provides pre-school and related educational services to developmentally disabled and typically developing children, ages three to five.

$2.1Mprogram 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 · FY2024
Total grants receivedfrom 2 funders$63K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Gifts and grantsLn 1h$1.8M
Fees for servicesLn 2g$593K
Other incomeLn 4–11$12K
Money outPt IX
$2.3M
Ln 25
Programscol B$2.1M
Managementcol C$165K
Fundraisingcol D$1K
Owns and owesPt X
$530K
net assets · Ln 32
Cash and savingsLn 1–2$376K
Total assetsLn 16$534K
LiabilitiesLn 26$4K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$1.8M
Fees for servicesLn 2g$593K
Investment incomeLn 3$436
Other incomeLn 4–11$12K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$292K
SavingsLn 2$83K
Cash and savings togetherLn 1–2$376K
Land, buildings, equipmentLn 10c$48K
Total assetsLn 16$534K
LiabilitiesLn 26$4K
Net assetsLn 32$530K
OperationsPt I, VI
EmployeesI 5133
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
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$405K$376K
Land, buildings, equipmentLn 10c$33K$48K
Total assetsLn 16$486K$534K
LiabilitiesLn 26$36K$4K
Net assetsLn 32$450K$530K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$42K$13K$29K$421
Other salaries and wagesLn 7$1.5M$1.4M$75K$612
Pension plan contributionsLn 8$6K$5K$688$8
Other employee benefitsLn 9$318K$296K$22K$218
Payroll taxesLn 10$200K$189K$11K$111
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$219$219
Office expensesLn 13$6K$6K$516$52
Information technologyLn 14$3K$3K$276
OccupancyLn 16$97K$89K$9K
TravelLn 17$6K$5K$507
Depreciation, depletion and amortizationLn 22$14K$13K$1K
InsuranceLn 23$13K$12K$1K
Other expenses (24a–d)Ln 24$108K$98K$9K
All other expensesLn 24e$20K$18K$2K
Total functional expensesLn 25$2.3M$2.1M$165K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.9M$4.2M−$235K$1.4M 990 PDF
FY2024 $3.9M$3.9M−$9K$1.6M 990 PDF
FY2023 $3.7M$3.7M$1K$1.6M 990 PDF
FY2022 $3.2M$3.2M−$67K$1.2M 990 PDF
FY2021 $3.1M$2.6M$499K$1.2M 990 PDF
FY2020 Viewing $2.4M$2.3M$80K$530K 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 $2,383,624 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,750,640$1,777,968
I-9 Program service revenuePrior year $596,297$593,142
I-10 Investment incomePrior year $810$436
I-11 Other revenuePrior year $12,970$12,078
I-12 Total revenuePrior year $2,360,717$2,383,624
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 $2,060,348$2,031,722
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $249,864$271,701
I-18 Total expensesPrior year $2,310,212$2,303,423
I-19 Revenue less expensesPrior year $50,505$80,201
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $2,383,624 across 6 lines filed
VIII-1e Government grants$1,777,968
VIII-1h Total contributions, gifts and grants$1,777,968
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $593,142$593,142
VIII-3 Investment incomeExcluded from tax $436$436
VIII-8 Net income from fundraising eventsExcluded from tax $12,078$12,078
VIII-12 Total revenueRelated to mission $593,142 · Unrelated business $0 · Excluded from tax $12,514$2,383,624
Part IX · Statement of functional expenses $2,303,423 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $13,058 · Management $28,643 · Fundraising $421$42,122
IX-7 Other salaries and wagesPrograms $1,389,113 · Management $75,345 · Fundraising $612$1,465,070
IX-8 Pension plan contributionsPrograms $5,098 · Management $688 · Fundraising $8$5,794
IX-9 Other employee benefitsPrograms $296,284 · Management $21,973 · Fundraising $218$318,475
IX-10 Payroll taxesPrograms $188,874 · Management $11,276 · Fundraising $111$200,261
IX-11c Accounting feesManagement $3,880$3,880
IX-12 Advertising and promotionPrograms $219$219
IX-13 Office expensesPrograms $5,888 · Management $516 · Fundraising $52$6,456
IX-14 Information technologyPrograms $2,865 · Management $276$3,141
IX-16 OccupancyPrograms $88,600 · Management $8,549$97,149
IX-17 TravelPrograms $5,255 · Management $507$5,762
IX-22 Depreciation, depletion and amortizationPrograms $13,041 · Management $1,258$14,299
IX-23 InsurancePrograms $12,194 · Management $1,177$13,371
IX-24 Other expenses (24a–d)Programs $98,147 · Management $9,470$107,617
IX-24e All other expensesPrograms $18,065 · Management $1,742$19,807
IX-25 Total functional expensesPrograms $2,136,701 · Management $165,300 · Fundraising $1,422$2,303,423
Part X · Balance sheet $534,355 assets, 11 lines filed
Asset lines not itemized here account for $7,599; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $219,827$292,354
X-2 Savings and temporary cash investmentsStart of year $185,483$83,324
X-4 Accounts receivableStart of year $32,870$87,904
X-9 Prepaid expenses and deferred chargesStart of year $8,389$15,643
X-10c Land, buildings and equipment, netStart of year $33,473$47,531
X-16 Total assetsStart of year $485,939$534,355
X-25 Other liabilitiesStart of year $36,155$4,370
X-26 Total liabilitiesStart of year $36,155$4,370
X-27 Net assets without donor restrictionsStart of year $449,784$529,985
X-32 Total net assets or fund balancesStart of year $449,784$529,985
X-33 Total liabilities and net assetsStart of year $485,939$534,355
Part XI · Reconciliation of net assets $529,985 net assets at year end
XI-1 Total revenue$2,383,624
XI-2 Total expenses$2,303,423
XI-3 Revenue less expenses$80,201
XI-4 Net assets at start of year$449,784
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$529,985

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

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