Nonprofit · EIN 26-0768278
EARLY CARE AND LEARNING INC
Tax-exempt · COLUMBUS, OH 43206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $573,137 | $617,854 | -$44,717 | $34,300 | $469 | $33,831 |
| July 31, 2024 | 990-EZ | $127,417 | $68,199 | $59,218 | $78,979 | $431 | $78,548 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $507,947
- of which government grants
- $477,000
- Program service revenue
- $61,412
- Investment income
- $3,778
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $488,067
- Compensation of officers, directors and key employees
- $3,193
- Salaries, compensation and benefits (total)
- $3,193
- Professional fundraising fees
- $0
- Program services (functional)
- $605,887
- Management and general (functional)
- $11,426
- Fundraising (functional)
- $541
Balance sheet and other
- Total assets, start of year
- $78,979
- Total assets, end of year
- $34,300
- Total liabilities, end of year
- $469
- Net assets, end of year
- $33,831
- Gross receipts
- $573,137
- Employees
- 0
- Volunteers
- 33
- Year formed
- 2007
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mary Lou Langenhop | Co-President Trustee or director, Officer | 25 | $0 | $2,260 |
| Linda Neugebauer | Co-President Trustee or director, Officer | 25 | $0 | $933 |
| Ann Timm | trustee Trustee or director | 0.5 | $0 | $0 |
| Angela Sulliivan | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Sarah Lynn | trustee Trustee or director | 0.5 | $0 | $0 |
| Cory Neugebauer | trustee Trustee or director | 1 | $0 | $0 |
| Sandra Wigen | trustee Trustee or director | 0.5 | $0 | $0 |
| Kristin Tormey | trustee Trustee or director | 0.5 | $0 | $0 |
| Jack Buttler | Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Breann Almos | trustee Trustee or director | 0.5 | $0 | $0 |
| Beth Henney | Trustee Trustee or director | 2 | $0 | $0 |
| Leon Porter | Trustee Trustee or director | 0.5 | $0 | $0 |
990-EZ for the year ended July 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ann Timm | trustee | 0.5 | $0 |
| Angela Sulliivan | Secretary | 1 | $0 |
| Sarah Lynn | trustee | 0.5 | $0 |
| Cory Neugebauer | trustee | 1 | $0 |
| Sandra Wigen | trustee | 0.5 | $0 |
| Linda Neugebauer | Co-President | 25 | $0 |
| Kristin Tormey | trustee | 0.5 | $0 |
| Jack Buttler | Treasurer | 0.5 | $0 |
| Mary Lou Langenhop | Co-President | 25 | $0 |
| Breann Almos | trustee | 0.5 | $0 |
| Beth Henney | Trustee | 3 | $0 |
| Leon Porter | Trustee | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 29 FREDERICK ST, COLUMBUS, OH 43206-2516
- In care of
- % LINDA D NEUGEBAUER
- Mailing address (990-N for 2007)
- 8 E Long St 3rd Fl, Columbus OH 43215
- Principal officer (990 for 2024)
- Linda Neugebauer, 3181 Northwest Blvd, Apt 446, Columbus, OH 43221
- Principal officer (990-N for 2007)
- Linda D Neugebauer, 96 Kingsmeadow Lane, Blacklick OH 43004
- Signed the 990
- Mary Lou Langenhop, Cochair
- Phone
- (614) 531-0433
Mission
The primary purpose of ECAL Inc. is to strengthen the quality of early learning programs for young children that increase their social, emotional and academic readiness for future learning. ECAL Inc. established Caring Communities: Birth to 3 in 2008 to transform program philosophy and practice in early education settings for infants and toddlers. The program has successfully implemented the model in 49 classrooms in Central Ohio and 1 in Cincinnati. CC: B-3 has assisted in improving the overall center quality, with several centers receiving increased quality ratings from Ohio's Step Up to Quality rating system. CC: B-3 impacted the quality of care for 400 infants and toddlers during this reporting year. Centers who make the commitment to transform their programs from single age classrooms to classroom communities of infants and toddlers together maintain that model despite funding challenges because they understand the added value of a mixed-age setting with consistent caregivers.
Program accomplishments
- ECAL, Inc. recognizes that high-quality programs cost more to implement. For that reason, in 2008, ECAL, Inc. partnered with Ohio State University to apply for an Early Head Start program requiring a CC: B-3 like model. This application was successful and allowed most centers implementing the CC: B-3 model to receive EHS funds to support the high-quality programming that is required by the CC: B-3 model. With the expansion the has occurred of the CC: B-3 model throughout Central Ohio, the EHS funding has not kept up with the number of children supported through the model. So this year, with the support of a Community Partnership Grant from Franklin County Commissioners, ECAL, Inc. was began providing Quality Supplement Grants to centers to support operating expenses on behalf of children not enrolled in an EHS classroom and living in a family below 300% of poverty. These grants have supported the addition of classroom staff reducing ratios, added teaching assistants, increased salaries for staff, added benefits for staff to support staff retention and paying for professional development of classroom staff.Expenses $439,900 · grants $438,900 · revenue $464,800
- ECAL Inc believes in investing in the ongoing support of classroom staff and center leadership in the implementation of the high-quality CC: B-3 program. As a result, ECAL Inc offers 30 training courses that are Ohio Approved for professional development. It also offers coaching services for teachers and center directors for program improvement. This program year, ECAL Inc developed a detailed classroom observation tool, which was field tested in over 30 classrooms implementing the CC: B-3 model. This required a 3-hour observation in each classroom followed by a detailed report of the status of the implementation of all key elements of the CC: B-3 model and specific suggestions for improved implementation. These reports were then used by the center leadership and the coaches to develop specific continuous improvements plans for each classroom as needed. ECAL Inc implemented a Brigance assessment system, assessing 300 children in this reporting year. This information is provided to classroom staff and center leadership to provide individualized training plans for children based on their developmental status. Both systems are used by ECAL leadership to develop targeted trainings and coaching approaches to address development delay trends seen in the child assessments and trends in key element implementation. ECAL Inc also believes in peer support in ensuring high-quality center operation. To that end, CC: B-3 Directors meet monthly to discuss local and state public policy issues affecting early education centers and share best practices in all areas of operations and program implementation.Expenses $92,131 · revenue $86,057
- ECAL Inc. provides support to sites wishing to transform existing classrooms or add additional classrooms utilizing the CC: B-3 program approach. When a center is considering adopting this approach, ECAL Inc does an assessment of the center readiness for the approach, then provides matching funds for the physical transformation of the space and subsidized foundational trainings in the philosophy and practice of the CC: B-3 model. They also provide coaching in setting up the room to provide the appropriate atmosphere conducive to the philosophy and coaching in the implementation of the model as the center begins operation. While CC: B-3 has always supported the expansion, additional grants were received in the last reporting year to allow for more expansion and for greater reductions in costs to the implementing centers. During this reporting year, ECAL Inc added sites with six classrooms serving 50 additional children.Expenses $73,856 · grants $49,168 · revenue $10,292
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-0768278
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $34,300
- Income (IRS master file)
- $573,137
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $573,137 | $617,854 | $34,300 | XML |
| 990-EZ | July 2024 | $127,417 | $68,199 | $78,979 | XML |
| 990-EZ | July 2023 | – | – | – | IRS |
| 990-EZ | July 2022 | – | – | – | IRS |
| 990-EZ | July 2021 | – | – | – | IRS |
| 990-EZ | July 2019 | – | – | – | IRS |
| 990-EZ | July 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: Linda D Neugebauer | July 31, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0768278).
Questions about EARLY CARE AND LEARNING INC
- What is the EIN of EARLY CARE AND LEARNING INC?
- The employer identification number (EIN) of EARLY CARE AND LEARNING INC is 26-0768278.
- Is EARLY CARE AND LEARNING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to EARLY CARE AND LEARNING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EARLY CARE AND LEARNING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of EARLY CARE AND LEARNING INC due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EARLY CARE AND LEARNING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of EARLY CARE AND LEARNING INC?
- The 990 for the year ended July 31, 2025 names Linda Neugebauer.
- Who are the officers and directors of EARLY CARE AND LEARNING INC?
- The 990 for the year ended July 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does EARLY CARE AND LEARNING INC have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $573,137, expenses of $617,854 and total assets of $34,300 at year end.
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