Civic Intelligence

Faith and Grace Learning Center

EIN 82-3752271 • 501(c)3 • Martinsburg, PA

Pub. 78 Eligible

Profile

Faith & grace learning center has the purpose of caring, nuturing and educating children six weeks to twelve years of age with curriculum based on the finest early childhood and montessori educational practices laced with christian principals.

403 E Christiana StMartinsburg, PA 16662

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.01x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

38th percentile

-0.7%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

12th percentile

-24%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

6.5%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$238,173

Down $75,539 (-24%) from 2023

Liabilities

Down

$10,386

Down $69,474 (-87%) from 2023

Net Assets

Down

$227,787

Down $6,065 (-2.6%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin38th percentile

Revenue

Up

$865,389

Up $52,498 (+6.5%) from 2023

Expenses

Up

$871,451

Up $45,202 (+5.5%) from 2023

Net Income

Up

-$6,062

Up $7,296 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$400K$300K$200K$100K$0Assets 2018: $98,872Liabilities 2018: $11,519Net Assets 2018: $87,3532018Assets 2019: $96,185Liabilities 2019: $9,289Net Assets 2019: $86,8962019Assets 2020: $189,711Liabilities 2020: $80,976Net Assets 2020: $108,7352020Assets 2021: $287,503Liabilities 2021: $78,323Net Assets 2021: $209,1802021Assets 2022: $336,048Liabilities 2022: $88,838Net Assets 2022: $247,2102022Assets 2023: $313,712Liabilities 2023: $79,860Net Assets 2023: $233,8522023Assets 2024: $238,173Liabilities 2024: $10,386Net Assets 2024: $227,7872024

Highlighted filing

2024

Assets$238,173
Liabilities$10,386
Net Assets$227,787
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$1.0M$500K$0-$500KRevenue 2018: $319,991Expenses 2018: $288,066Net Income 2018: $31,9252018Revenue 2019: $441,155Expenses 2019: $441,137Net Income 2019: $182019Revenue 2020: $497,584Expenses 2020: $475,746Net Income 2020: $21,8382020Revenue 2021: $728,764Expenses 2021: $647,192Net Income 2021: $81,5722021Revenue 2022: $939,285Expenses 2022: $900,915Net Income 2022: $38,3702022Revenue 2023: $812,891Expenses 2023: $826,249Net Income 2023: -$13,3582023Revenue 2024: $865,389Expenses 2024: $871,451Net Income 2024: -$6,0622024

Highlighted filing

2024

Revenue$865,389
Expenses$871,451
Net Income-$6,062
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$238,173
Liabilities
$10,386
Net assets
$227,787
Revenue
$865,389
Expenses
$871,451
Net income
-$6,062
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.38$0.10$2.28$8.65$8.71$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.14$0.80$2.34$8.13$8.26$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.36$0.89$2.47$9.39$9.01$0.38
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.78$2.09$7.29$6.47$0.82
2020Detailed filing. Detailed filing data is available for this year.$1.90$0.81$1.09$4.98$4.76$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.09$0.87$4.41$4.41$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.12$0.87$3.20$2.88$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 7, 2026
Return Version
2024v5.2
Gross Receipts
$871,353
Mission and Program Overview

Mission

Faith & grace learning center has the purpose of caring, nuturing and educating children six weeks to twelve years of age with curriculum based on the finest early childhood and montessori educational practices laced with christian principals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$141,440$129,382▼ $12,058
Cash and Non-Interest-Bearing Accounts$124,088$83,726▼ $40,362
Accounts Receivable$48,065$25,065▼ $23,000
Total Assets$313,713$238,173▼ $75,540
Other Assets Total$120--
Liabilities
Other Liabilities$79,861$10,386▼ $69,475
Total Liabilities$79,861$10,386▼ $69,475
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$233,852$227,787▼ $6,065
Total Net Assets Fund Balance$233,852$227,787▼ $6,065
Total Liabilities and Net Assets / Fund Balance$313,713$238,173▼ $75,540

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,795$31,141-
Leasehold Improvements$77,587$23,852-
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Josh HarshbergerPresident
Travis RussellVice President
Emily KeithDaycare Director
Erin IsenbergerSectreary
Krystal FriesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$845,840
Investment Income
$2,345
Other Revenue
$2,204
Change in Net Assets
$-6,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$664,199
Other Expenses$207,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$594,961--$594,961
All Other Expenses$140,091--$140,091
Payroll Taxes$43,666--$43,666
Current Officers, Directors, Trustees, and Key Employees$25,310--$25,310
Depreciation Depletion$16,456--$16,456
Insurance$7,965$7,964-$15,929
Information Technology$3,707$3,707-$7,414
Other Expenses$2,090$2,089-$4,179
Fees for Services Accounting$1,555$1,555-$3,110
Office Expenses$469$469-$938
Advertising$476--$476
Other Employee Benefits$262--$262
Total Functional Expenses$846,338$25,113$0$871,451
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,168
Fundraising Direct Expenses$5,964
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$10,386
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

“Members may elect new members with a majority vote”

Governing body decisions Part VI line 7B

“Governing body decisions are made by majority vote of executive board.”

Form 990 governing body review Part VI line 11

“Governing body is responsible to review documents and items such as financial statements and tax documents.”

Conflict of interest policy compliance Part VI line 12C

“The organization is in compliance with a written and approved conflict of interest policy.”

CEO executive director top management comp Part VI line 15A

“The salaries of the administrative director and the program directors are put in place by the executive board and approved by a majority vote.”

Other officer or key employee compensation Part VI line 15B

“The salaries of the administrative director and the program directors are put in place by the executive board and approved by a majority vote”

Governing documents etc available to public Part VI line 19

“Governing documents and other documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Faith and Grace Learning Center
EIN
82-3752271
In Care Of
% EMILY KEITH
Phone
8142245196
Address
403 E CHRISTIANA ST, MARTINSBURG, PA 16662

Signing Officer

Name
Emily Keith
Title
Officer
Phone
8142245196
Signed
2026-01-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Keith
Formed
2018
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
63
Volunteers
5

Preparer

Firm
Frederick Accounting Inc
Address
1156 SPANG STREET EXT, ROARING SPRING, PA 16673
Preparer
Nicole D Frederick Ea
Phone
8142245196
Supplemental Narrative

Additional Explanations

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

“FOR ROUNDING ERRORS”

List of other fees for services expenses Part IX line 11G

“ADDITIONAL EXPENSES”

List of other expenses Part IX line 24E

“ADDITIONAL EXPENSES”

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

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0GRANTS RECEIVED
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS MAY ELECT NEW MEMBERS WITH A MAJORITY VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BODY DECISIONS ARE MADE BY MAJORITY VOTE OF EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BODY IS RESPONSIBLE TO REVIEW DOCUMENTS AND ITEMS SUCH AS FINANCIAL STATEMENTS AND TAX DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS IN COMPLIANCE WITH A WRITTEN AND APPROVED CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARIES OF THE ADMINISTRATIVE DIRECTOR AND THE PROGRAM DIRECTORS ARE PUT IN PLACE BY THE EXECUTIVE BOARD AND APPROVED BY A MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SALARIES OF THE ADMINISTRATIVE DIRECTOR AND THE PROGRAM DIRECTORS ARE PUT IN PLACE BY THE EXECUTIVE BOARD AND APPROVED BY A MAJORITY VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND OTHER DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FOR ROUNDING ERRORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADDITIONAL EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ADDITIONAL EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
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IRS990/TotalProgramServiceRevenueAmt0845840
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IRS990/TotalRevenueGrp/ExclusionAmt02204
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0848185
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0865389
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0403 E CHRISTIANA ST
IRS990/USAddress/CityNm0MARTINSBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016662
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EMILY KEITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08142245196
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAITH AND GRACE LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FAIT
ReturnHeader/Filer/EIN0823752271
ReturnHeader/Filer/InCareOfNm0% EMILY KEITH
ReturnHeader/Filer/PhoneNum08142245196
ReturnHeader/Filer/USAddress/AddressLine1Txt0403 E CHRISTIANA ST
ReturnHeader/Filer/USAddress/CityNm0MARTINSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810919769
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FREDERICK ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01156 SPANG STREET EXT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROARING SPRING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016673
ReturnHeader/PreparerPersonGrp/PhoneNum08142245196
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICOLE D FREDERICK EA
ReturnHeader/ReturnTs02026-01-08T14:52:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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