Civic Intelligence

Morgantown Early Learning Facility

EIN 55-0629055 • 501(c)3 • Morgantown, WV

Profile

School

302 Scott AvenueMorgantown, WV 26508

www.morgantownelf.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.62x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.49x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

52nd percentile

5.2%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

41st percentile

0.9%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-6.7%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$1,029,344

Up $9,017 (+0.9%) from 2022

Liabilities

Down

$638,523

Down $53,969 (-7.8%) from 2022

Net Assets

Up

$390,821

Up $62,986 (+19%) from 2022

Operations
Liabilities / Revenue80th percentileNet Margin52nd percentile

Revenue

Down

$1,306,787

Down $93,317 (-6.7%) from 2022

Expenses

Up

$1,238,198

Up $66,467 (+5.7%) from 2022

Net Income

Down

$68,589

Down $159,784 (-70%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2011: $200,499Liabilities 2011: $104,246Net Assets 2011: $96,2532011Assets 2012: $156,101Liabilities 2012: $98,322Net Assets 2012: $57,7792012Assets 2013: $256,676Liabilities 2013: $182,022Net Assets 2013: $74,6542013Assets 2014: $229,934Liabilities 2014: $219,844Net Assets 2014: $10,0902014Assets 2015: $234,802Liabilities 2015: $198,953Net Assets 2015: $35,8492015Assets 2016: $400,705Liabilities 2016: $338,258Net Assets 2016: $62,4472016Assets 2017: $339,984Liabilities 2017: $298,812Net Assets 2017: $41,1722017Assets 2018: $1,022,149Liabilities 2018: $914,541Net Assets 2018: $107,6082018Assets 2019: $1,020,145Liabilities 2019: $916,736Net Assets 2019: $103,4092019Assets 2020: $1,060,693Liabilities 2020: $1,194,087Net Assets 2020: -$133,3942020Assets 2021: $1,040,961Liabilities 2021: $921,092Net Assets 2021: $119,8692021Assets 2022: $1,020,327Liabilities 2022: $692,492Net Assets 2022: $327,8352022Assets 2023: $1,029,344Liabilities 2023: $638,523Net Assets 2023: $390,8212023

Highlighted filing

2023

Assets$1,029,344
Liabilities$638,523
Net Assets$390,821
Open 2023 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $615,2232011Expenses 2012: $759,2942012Expenses 2013: $724,9212013Revenue 2014: $782,860Expenses 2014: $847,424Net Income 2014: -$64,5642014Revenue 2015: $928,189Expenses 2015: $902,430Net Income 2015: $25,7592015Revenue 2016: $1,054,036Expenses 2016: $1,027,438Net Income 2016: $26,5982016Revenue 2017: $1,108,198Expenses 2017: $1,124,267Net Income 2017: -$16,0692017Revenue 2018: $1,126,739Expenses 2018: $1,060,303Net Income 2018: $66,4362018Revenue 2019: $1,137,761Expenses 2019: $1,141,960Net Income 2019: -$4,1992019Revenue 2020: $1,032,329Expenses 2020: $1,236,236Net Income 2020: -$203,9072020Revenue 2021: $1,130,394Expenses 2021: $1,139,261Net Income 2021: -$8,8672021Revenue 2022: $1,400,104Expenses 2022: $1,171,731Net Income 2022: $228,3732022Revenue 2023: $1,306,787Expenses 2023: $1,238,198Net Income 2023: $68,5892023

Highlighted filing

2023

Revenue$1,306,787
Expenses$1,238,198
Net Income$68,589
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,029,344
Liabilities
$638,523
Net assets
$390,821
Revenue
$1,306,787
Expenses
$1,238,198
Net income
$68,589
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.64$0.39$1.31$1.24$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.02$0.69$0.33$1.40$1.17$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.92$0.12$1.13$1.14$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.06$1.19$0.13$1.03$1.24$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.92$0.10$1.14$1.14$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.91$0.11$1.13$1.06$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.30$0.04$1.11$1.12$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.34$0.06$1.05$1.03$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.20$0.04$0.93$0.90$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.22$0.01$0.78$0.85$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.18$0.07$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.10$0.06$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.10$0.10$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jan 9, 2024
Return Version
2022v5.0
Gross Receipts
$1,310,033
Mission and Program Overview

Mission

SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$900,028$909,900▲ $9,872
Rtn Earn Endowment Incm Other Fnds$327,835$390,821▲ $62,986
Cash and Non-Interest-Bearing Accounts$120,299$119,444▼ $855
Total Assets$1,020,327$1,029,344▲ $9,017
Liabilities
Mortgage Notes Payable Secured by Investment Property$685,285$632,600▼ $52,685
Accounts Payable and Accrued Expenses$7,207$5,923▼ $1,284
Total Liabilities$692,492$638,523▼ $53,969
Net Assets / Fund Balance
Total Net Assets Fund Balance$327,835$390,821▲ $62,986
Total Liabilities and Net Assets / Fund Balance$1,020,327$1,029,344▲ $9,017

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,128,302-$1,128,302
Equipment$-252,538$491,238$238,700
Land$34,136-$34,136
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Tiki WilliamsSite 1 Director$52,512$52,512
Alex PettisSite 2 Director$39,279$39,279

Board Members and Trustees

NameTitle
Amy CorderPresident
Jaclyn WeeseVice President
Heather HughesBoard Member
Helenia SedowskiBoard Member
Maureen PalmerBoard Member
Mollie Mock-KaufmanBoard Member
Nacole SharpeBoard Member
Stephanie PhillipsBoard Member
Gina GrazianiSecretary
Katherine KoppTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$430,712
Program Service Revenue
$871,008
Investment Income
$284
Other Revenue
$4,783
All Other Contributions
$230,600
Change in Net Assets
$68,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$855,722
Other Expenses$382,476
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$747,960$31,165-$779,125
Payroll Taxes$73,533$3,064-$76,597
Insurance$59,598--$59,598
All Other Expenses$47,642$1,332-$48,974
Interest-$40,549-$40,549
Occupancy$36,088--$36,088
Depreciation Depletion$26,297--$26,297
Other Expenses$15,665--$15,665
Fees for Services Accounting-$15,086-$15,086
Office Expenses$6,104$254-$6,358
Information Technology$5,088$212-$5,300
Advertising-$2,485-$2,485
Conferences and Meetings-$663-$663
Total Functional Expenses$1,143,388$94,810$0$1,238,198
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,029
Fundraising Direct Expenses$3,246
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“A copy of the form 990 was made available for review prior to filing.”

Governing documents etc available to public Part VI line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Morgantown Early Learning Facility
EIN
55-0629055
Address
302 Scott Avenue, Morgantown, WV 26508

Signing Officer

Name
Katherine Kopp
Title
Treasurer
Phone
3042915845
Signed
2024-01-09
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
8
Employees
71
Volunteers
50

Preparer

Firm
Melissa Powers CPA &Associates PLLC
Address
1195 Pineview Drive Ste 4, Morgantown, WV 26505
Preparer
Megan Taylor
Phone
3042125459
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Adjustments to reconcile prior year net assets to the balance sheet”

List of other expenses Part IX line 24E

“Utilities35,593security 3,481janitoral25,269building repairs12,863background checks1,372service fees13,652training1,776licenses and permits7,819other expenses3,996facility wide expenses1,783dues & subscriptions 2,600total110,204”

Raw XML AppendixShowing 400 of 412 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07207
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05923
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0School
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02485
IRS990/AdvertisingGrp/TotalAmt02485
IRS990/AllOtherContributionsAmt0230600
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01332
IRS990/AllOtherExpensesGrp/ProgramServicesAmt047642
IRS990/AllOtherExpensesGrp/TotalAmt048974
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Nacole Sharpe
IRS990/BooksInCareOfDetail/PhoneNum03042915845
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0302 Scott Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Morgantown
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd026508
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0120299
IRS990/CashNonInterestBearingGrp/EOYAmt0119444
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0663
IRS990/ConferencesMeetingsGrp/TotalAmt0663
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0430712
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0284
IRS990/CYOtherExpensesAmt0382476
IRS990/CYOtherRevenueAmt04783
IRS990/CYProgramServiceRevenueAmt0871008
IRS990/CYRevenuesLessExpensesAmt068589
IRS990/CYSalariesCompEmpBnftPaidAmt0855722
IRS990/CYTotalExpensesAmt01238198
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01306787
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt026297
IRS990/DepreciationDepletionGrp/TotalAmt026297
IRS990/Desc0Preschool and kindergarten school care. Full-time entrollment (65)
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt071
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01143388
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015086
IRS990/FeesForServicesAccountingGrp/TotalAmt015086
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0Tiki Williams
IRS990/Form990PartVIISectionAGrp/PersonNm1Alex Pettis
IRS990/Form990PartVIISectionAGrp/PersonNm2Heather Hughes
IRS990/Form990PartVIISectionAGrp/PersonNm3Helenia Sedowski
IRS990/Form990PartVIISectionAGrp/PersonNm4Nacole Sharpe
IRS990/Form990PartVIISectionAGrp/PersonNm5Mollie Mock-Kaufman
IRS990/Form990PartVIISectionAGrp/PersonNm6Amy Corder
IRS990/Form990PartVIISectionAGrp/PersonNm7Jaclyn Weese
IRS990/Form990PartVIISectionAGrp/PersonNm8Katherine Kopp
IRS990/Form990PartVIISectionAGrp/PersonNm9Stephanie Phillips
IRS990/Form990PartVIISectionAGrp/PersonNm10Maureen Palmer
IRS990/Form990PartVIISectionAGrp/PersonNm11Gina Graziani
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt052512
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt139279
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Site 1 Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Site 2 Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt03246
IRS990/FundraisingGrossIncomeAmt08029
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0200112
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01310033
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0212
IRS990/InformationTechnologyGrp/ProgramServicesAmt05088
IRS990/InformationTechnologyGrp/TotalAmt05300
IRS990/InsuranceGrp/ProgramServicesAmt059598
IRS990/InsuranceGrp/TotalAmt059598
IRS990/InterestGrp/ManagementAndGeneralAmt040549
IRS990/InterestGrp/TotalAmt040549
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0284
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0284
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0491238
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0900028
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0909900
IRS990/LandBldgEquipCostOrOtherBssAmt01401138
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0School
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0685285
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0632600
IRS990/NetAssetsOrFundBalancesBOYAmt0327835
IRS990/NetAssetsOrFundBalancesEOYAmt0390821
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt04783
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04783
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt036088
IRS990/OccupancyGrp/TotalAmt036088
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0254
IRS990/OfficeExpensesGrp/ProgramServicesAmt06104
IRS990/OfficeExpensesGrp/TotalAmt06358
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0VEHICLE FUEL MAINTENANCE
IRS990/OtherExpensesGrp/Desc1EDUCATION SUPPLIES
IRS990/OtherExpensesGrp/Desc2FOOD KITCHEN SUPPLIES
IRS990/OtherExpensesGrp/Desc3TUITION EXPRESS FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt010284
IRS990/OtherExpensesGrp/ProgramServicesAmt126055
IRS990/OtherExpensesGrp/ProgramServicesAmt289074
IRS990/OtherExpensesGrp/ProgramServicesAmt315665
IRS990/OtherExpensesGrp/TotalAmt010284
IRS990/OtherExpensesGrp/TotalAmt126055
IRS990/OtherExpensesGrp/TotalAmt289074
IRS990/OtherExpensesGrp/TotalAmt315665
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031165
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0747960
IRS990/OtherSalariesAndWagesGrp/TotalAmt0779125
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03064
IRS990/PayrollTaxesGrp/ProgramServicesAmt073533
IRS990/PayrollTaxesGrp/TotalAmt076597
IRS990/PoliticalCampaignActyInd0false
IRS990/PriorPeriodAdjustmentsAmt0-5603
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Application Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0869408
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0869408
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0572437
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt057
IRS990/PYOtherExpensesAmt0315420
IRS990/PYOtherRevenueAmt06543
IRS990/PYProgramServiceRevenueAmt0821067
IRS990/PYRevenuesLessExpensesAmt0228373
IRS990/PYSalariesCompEmpBnftPaidAmt0856311
IRS990/PYTotalExpensesAmt01171731
IRS990/PYTotalRevenueAmt01400104
IRS990/ReconcilationRevenueExpnssAmt068589
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0327835
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0390821
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01128302
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01128302
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-252538
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0491238
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0238700
IRS990ScheduleD/LandGrp/BookValueAmt034136
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt034136
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0909900
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 WAS MADE AVAILABLE FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADJUSTMENTS TO RECONCILE PRIOR YEAR NET ASSETS TO THE BALANCE SHEET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES35,593SECURITY 3,481JANITORAL25,269BUILDING REPAIRS12,863BACKGROUND CHECKS1,372SERVICE FEES13,652TRAINING1,776LICENSES AND PERMITS7,819OTHER EXPENSES3,996FACILITY WIDE EXPENSES1,783DUES & SUBSCRIPTIONS 2,600TOTAL110,204
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01020327
IRS990/TotalAssetsEOYAmt01029344
IRS990/TotalAssetsGrp/BOYAmt01020327
IRS990/TotalAssetsGrp/EOYAmt01029344
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0430712
IRS990/TotalEmployeeCnt071
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt094810
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01143388
IRS990/TotalFunctionalExpensesGrp/TotalAmt01238198
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0692492
IRS990/TotalLiabilitiesEOYAmt0638523
IRS990/TotalLiabilitiesGrp/BOYAmt0692492
IRS990/TotalLiabilitiesGrp/EOYAmt0638523
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0327835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0390821
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01143388
IRS990/TotalProgramServiceRevenueAmt0871008
IRS990/TotalReportableCompFromOrgAmt091791
IRS990/TotalRevenueGrp/ExclusionAmt04783
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0871292
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01306787
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01020327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01029344
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.morgantownelf.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Katherine Kopp
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03042915845
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Morgantown Early Learning Facility
ReturnHeader/Filer/BusinessNameControlTxt0MORG
ReturnHeader/Filer/EIN0550629055
ReturnHeader/Filer/USAddress/AddressLine1Txt0302 Scott Avenue
ReturnHeader/Filer/USAddress/CityNm0Morgantown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026508
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842281798
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Melissa Powers CPA &Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01195 Pineview Drive Ste 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morgantown

Document Assets

No mirrored PDF or thumbnail assets are attached yet.