Nonprofit · EIN 45-2797098
GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC
Tax-exempt · ROCHESTER, NY 14607
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $610,502 | $712,201 | -$101,699 | $274,570 | $7,351 | $267,219 |
| December 31, 2024 | 990 | $750,812 | $849,304 | -$98,492 | $401,131 | $32,213 | $368,918 |
| December 31, 2023 | 990 | $870,278 | $845,609 | $24,669 | $476,934 | $9,524 | $467,410 |
| December 31, 2021 | 990 | $606,708 | $585,168 | $21,540 | $336,252 | $0 | $336,252 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $605,502
- Program service revenue
- $0
- Investment income
- $5,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $80,461
- Other salaries and wages
- $160,412
- Salaries, compensation and benefits (total)
- $271,423
- Professional fundraising fees
- $0
- Occupancy
- $13,800
- Travel
- $13,584
- Program services (functional)
- $574,191
- Management and general (functional)
- $109,428
- Fundraising (functional)
- $28,582
Balance sheet and other
- Total assets, start of year
- $401,131
- Total assets, end of year
- $274,570
- Total liabilities, end of year
- $7,351
- Net assets, end of year
- $267,219
- Net assets without donor restrictions
- $192,219
- Net assets with donor restrictions
- $75,000
- Gross receipts
- $610,502
- Employees
- 7
- Volunteers
- 10
- Year formed
- 2011
- State of legal domicile
- NY
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tariq Smith | Executive Director Officer | 40 | $77,462 |
| Ken Motsenbocker | Treasurer Trustee or director, Officer | 1.3 | $0 |
| Conger Gabel | Board Member Trustee or director | 1.5 | $0 |
| Mary-Jo Gabel | Acting CFO Trustee or director | 2.8 | $0 |
| Larry Frye | Board Co-Chair Trustee or director, Officer | 2.9 | $0 |
| Lisa Hiley | Board Secretary Trustee or director, Officer | 1.5 | $0 |
| Ranita Williams | Board Member Trustee or director | 1.5 | $0 |
| Luis A Perez | Board Co-Chair Trustee or director, Officer | 1.4 | $0 |
| Kirsten Allen Brown | Board Member Trustee or director | 1.5 | $0 |
| Paula Briggs | Board Member Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luis A Perez | President and CEO Trustee or director, Officer | 40 | $101,500 |
| Ken Motsenbocker | Treasurer Trustee or director, Officer | 0.5 | $0 |
| Brittany Rumph | Board Member Trustee or director | 0.5 | $0 |
| Conger Gabel | Board Member Trustee or director | 0.5 | $0 |
| Mary-Jo Gabel | Board Member Trustee or director | 2.8 | $0 |
| Larry Frye | Board Chair Trustee or director, Officer | 2.9 | $0 |
| Lisa Hiley | Board Secretary Trustee or director, Officer | 0.5 | $0 |
| Ranita Williams | Board Member Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luis A Perez | President and CEO Trustee or director, Officer | 40 | $101,500 |
| Ken Motsenbocker | Treasurer Trustee or director, Officer | 1 | $0 |
| Brittany Rumph | Board Member Trustee or director | 1 | $0 |
| Conger Gabel | Chair Trustee or director, Officer | 2 | $0 |
| Mary-Jo Gabel | Member-at-Large Trustee or director | 3 | $0 |
| Larry Frye | Board Member Trustee or director | 1 | $0 |
| Lisa Hiley | Board Member Trustee or director | 1 | $0 |
| Ranita Williams | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2021: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Martino | Board Member Trustee or director | 0.4 | $0 |
| Clayton Jones | Board Member Trustee or director | 0 | $0 |
| Conger Gabel | Chair Trustee or director, Officer | 5 | $0 |
| Mary-Jo Gabel | Treasurer Trustee or director, Officer | 5 | $0 |
| Larry Frye | Board Member Trustee or director | 0.4 | $0 |
| Tom Hernandez | Board Member Trustee or director | 0.4 | $0 |
| Josh Gewolb | Board Member Trustee or director | 0.4 | $0 |
| Kathleen DaBoll-Lavoie | Board Member Trustee or director | 0.4 | $0 |
| Dennis Showers | Board Member Trustee or director | 0.4 | $0 |
| Shannon Baudo | Board Member Trustee or director | 0.4 | $0 |
| Martha Mock | Board Member Trustee or director | 0.4 | $0 |
Address and contacts
- Address (IRS master file)
- C/O CHILDRENS INSTITUTE 274 N GOO, ROCHESTER, NY 14607-0000
- Principal officer (990 for 2025)
- Larry Frye, 205 St Paul Street, Rochester, NY 14604
- Signed the 990
- Larry Frye, Co-Chair
- Phone
- (585) 454-4945
- Website
- www.summerleap.net
- Return prepared by
- Heveron & Company CPAs PLLC
Mission
To support the development and success of high quality summer learning programs for low-income children in the Rochester City School District (RCSD) and in the Greater Rochester area.
Program accomplishments
- The Greater Rochester Summer Learning Association (GRSLA) is a 501(c)(3) not-for-profit regional summer learning intermediary leveraging a highly developed and effective early childhood system to increase kindergarten readiness, bring equity during the summer to lower resourced families, and to create summer employment opportunities within the community childcare sector. The primary activity is providing effective, tuition-free, evidence-based, summer learning and enrichment. The ongoing summer effort is called "summerLEAP" where LEAP stands for Learning Enrichment to Achieve Potential. This program is supported by contributions.Expenses $574,191
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-2797098
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $274,570
- Income (IRS master file)
- $610,502
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $610,502 | $712,201 | $274,570 | XML |
| 990 | December 2024 | $750,812 | $849,304 | $401,131 | IRS |
| 990 | December 2023 | $870,278 | $845,609 | $476,934 | XML |
| 990 | December 2022 | $754,787 | $648,298 | $450,323 | IRS |
| 990 | December 2021 | $606,708 | $585,168 | $336,252 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 45-2797098).
Questions about GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC
- What is the EIN of GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC?
- The employer identification number (EIN) of GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC is 45-2797098.
- Is GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GREATER ROCHESTER SUMMER LEARNING ASSOCIATION 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 GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Larry Frye.
- Who are the officers and directors of GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $77,462 (Tariq Smith, Executive Director).
- How much revenue does GREATER ROCHESTER SUMMER LEARNING ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $610,502, expenses of $712,201 and total assets of $274,570 at year end.
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