Nonprofit · EIN 42-1338832
BY DEGREES FOUNDATION
Tax-exempt · DES MOINES, IA 50311
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $847,011 | $977,774 | -$130,763 | $290,430 | $0 | $290,430 |
| June 30, 2024 | 990 | $879,005 | $882,052 | -$3,047 | $421,193 | $0 | $421,193 |
| June 30, 2023 | 990 | $767,843 | $720,498 | $47,345 | $424,240 | $0 | $424,240 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $864,285
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- -$17,274
- Other revenue
- -$17,274
Expenses
- Grants and similar amounts paid
- $98,713
- Compensation of officers, directors and key employees
- $124,560
- Other salaries and wages
- $477,674
- Salaries, compensation and benefits (total)
- $717,339
- Professional fundraising fees
- $0
- Accounting fees
- $11,350
- Occupancy
- $4,017
- Depreciation
- $5,351
- Program services (functional)
- $601,932
- Management and general (functional)
- $193,090
- Fundraising (functional)
- $182,752
Balance sheet and other
- Total assets, start of year
- $421,193
- Total assets, end of year
- $290,430
- Total liabilities, end of year
- $0
- Net assets, end of year
- $290,430
- Net assets without donor restrictions
- $83,580
- Net assets with donor restrictions
- $206,850
- Gross receipts
- $864,285
- Employees
- 9
- Volunteers
- 50
- Year formed
- 1989
- State of legal domicile
- IA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| EMILY WESTERGAARD | CHIEF EXECUTIVE OFFICER Officer | 45 | $118,318 | $5,876 |
| BRYAN O'NEILL | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CAROLYN REDDICK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JUSTIN GREENWOOD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MEGAN MORTIER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ANNIE BRANDT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TARA DEERING-HANSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROD JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEN MCCULLUM | FORMER Trustee or director | 1 | $0 | $0 |
| JOAN MIDDLETON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EVERETT MILES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MATT MOORE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY KATHERINE NELSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NATALIE NGUYEN | FORMER Trustee or director | 1 | $0 | $0 |
| CRAIG OWENS | DIRECTOR Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DERRICK PRINE | DIRECTOR Trustee or director | 1 | $0 |
| LAUREN RASMUSSEN | DIRECTOR Trustee or director | 1 | $0 |
| MONDALE SMITH | DIRECTOR Trustee or director | 1 | $0 |
| SABRINA ZENOR | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| EMILY WESTERGAARD | CHIEF EXECUTIVE OFFICER Officer | 45 | $105,936 | $5,530 |
| KEN MCCULLUM | OFFICER Trustee or director, Officer | 2 | $0 | $0 |
| BRYAN O'NEILL | OFFICER Trustee or director, Officer | 1 | $0 | $0 |
| MONDALE SMITH | OFFICER Trustee or director, Officer | 1 | $0 | $0 |
| JUSTIN GREENFIELD | OFFICER Trustee or director, Officer | 1 | $0 | $0 |
| TARA DEERING-HANSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TERRY GALLAGHER | FORMER Trustee or director | 1 | $0 | $0 |
| ROD JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOAN MIDDLETON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EVERETT MILES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PERI MONTUFAR | FORMER Trustee or director | 1 | $0 | $0 |
| MEGAN MORTIER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NIKKI SYVERSON | FORMER Trustee or director | 1 | $0 | $0 |
| MEE YANG-LEE | FORMER Trustee or director | 1 | $0 | $0 |
| SABRINA ZENOR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALISON CATE | FORMER Trustee or director | 1 | $0 | $0 |
| NATALIE NGUYEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GREG NICHOLS | FORMER Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| EMILY WESTERGAARD | CHIEF EXECUTIVE OFFICER Officer | 45 | $93,594 | $4,439 |
| KEN MCCULLUM | OFFICER Trustee or director, Officer | 2 | $0 | $0 |
| BRYAN O'NEILL | OFFICER Trustee or director, Officer | 1 | $0 | $0 |
| MONDALE SMITH | OFFICER Trustee or director, Officer | 1 | $0 | $0 |
| JUSTIN GREENFIELD | OFFICER Trustee or director, Officer | 1 | $0 | $0 |
| TARA DEERING-HANSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TERRY GALLAGHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROD JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOAN MIDDLETON | DIRECTOR - NONVOTING Trustee or director | 1 | $0 | $0 |
| EVERETT MILES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PERI MONTUFAR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MEGAN MORTIER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NIKKI SYVERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MEE YANG-LEE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SABRINA ZENOR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALISON CATE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NATALIE NGUYEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GREG NICHOLS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JILL SANCHEZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 41070, DES MOINES, IA 50311-0502
- Principal officer (990 for 2024)
- EMILY WESTERGAARD, PO BOX 41070, DES MOINES, IA 50311
- Signed the 990
- EMILY WESTERGAARD, CHIEF EXECUTIVE OFFICER
- Phone
- (515) 650-8230
- Website
- BYDEGREESFOUNDATION.ORG
- Return prepared by
- MERIWETHER WILSON AND COMPANY PLLC
Mission
BY DEGREES FOUNDATION WORKS TO INCREASE HIGH SCHOOL GRADUATION AND POSTSECONDARY READINESS RATES THROUGH AN EXPANSIVE, K-12 CULTURE OF FUTURE-FOCUSED PLANNING AND SAVING. TO MEET OUR GOALS, WE ENGAGE COMMUNITY PARTNERSHIPS THAT ADDRESS BARRIERS AND INCORPORATE POSTSECONDARY AND CAREER READINESS ACTIVITES, FINANCIAL EDUCATION, AND ASSET BUILDING FOR WHOLE NEIGHBORHOODS OF STUDENTS.
Program accomplishments
- THE ORGANIZATION PROVIDED ACADEMIC AND WRAP-AROUND SUPPORTS FOR STUDENTS TO ENSURE THAT MORE STUDENTS GRADUATE FROM HIGH SCHOOL READY FOR COLLEGE AND CAREERS. THE ORGANIZATION SUPPORTED STUDENTS IN ITS COHORT PROGRAM NOW IN COLLEGE, AND ALL STUDENTS AT FINDLEY ELEMENTARY, HARDING MIDDLE SCHOOL, AND NORTH HIGH SCHOOL WITH MENTORING, ACADEMIC ASSISTANCE, CAREER GUIDANCE AND COLLEGE EXPLORATION OPPORTUNITIES. STUDENTS IN THE COHORT PROGRAM RECEIVED COLLEGE TUITION SCHOLARSHIPS, AND STUDENTS THAT STARTED AT FINDLEY ELEMENTARY WERE ELIGIBLE TO EARN MONEY INTO A COLLEGE SAVINGS ACCOUNT. MORE THAN 2,300 STUDENTS WERE SUPPORTED BY THE ORGANIZATION.Expenses $601,932 · grants $98,713
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1338832
- 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
- 1990
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $290,430
- Income (IRS master file)
- $864,285
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $847,011 | $977,774 | $290,430 | XML |
| 990 | June 2024 | $879,005 | $882,052 | $421,193 | XML |
| 990 | June 2023 | $767,843 | $720,498 | $424,240 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
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 42-1338832).
Questions about BY DEGREES FOUNDATION
- What is the EIN of BY DEGREES FOUNDATION?
- The employer identification number (EIN) of BY DEGREES FOUNDATION is 42-1338832.
- Is BY DEGREES FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to BY DEGREES FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BY DEGREES FOUNDATION 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 BY DEGREES FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BY DEGREES FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of BY DEGREES FOUNDATION?
- The 990 for the year ended June 30, 2025 names EMILY WESTERGAARD.
- Who are the officers and directors of BY DEGREES FOUNDATION?
- The 990 for the year ended June 30, 2025 lists 19 people; 1 received compensation from the organization, the highest $118,318 (EMILY WESTERGAARD, CHIEF EXECUTIVE OFFICER).
- How much revenue does BY DEGREES FOUNDATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $847,011, expenses of $977,774 and total assets of $290,430 at year end.
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