Nonprofit · EIN 46-4224707
EARLY STEPS LEARNING FOUNDATION
Tax-exempt (reinstated) · CRYSTAL, MN 55422
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $466,853 | $450,864 | $15,989 | $115,027 | $25,000 | $90,027 |
| December 31, 2023 | 990 | $384,953 | $428,215 | -$43,262 | $101,174 | $33,766 | $67,408 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $451,272
- Investment income
- $0
- Other revenue
- $15,581
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $113,869
- Other salaries and wages
- $88,815
- Salaries, compensation and benefits (total)
- $232,670
- Professional fundraising fees
- $0
- Occupancy
- $100,992
- Depreciation
- $3,634
- Program services (functional)
- $449,914
- Management and general (functional)
- $950
Balance sheet and other
- Total assets, start of year
- $101,174
- Total assets, end of year
- $115,027
- Total liabilities, end of year
- $25,000
- Net assets, end of year
- $90,027
- Land, buildings and equipment
- $22,331
- Gross receipts
- $466,853
- Employees
- 7
- Volunteers
- 2
- Year formed
- 2016
- State of legal domicile
- MN
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARSHENA STEWART | EXECUTIVE DIRECTOR Officer | 50 | $62,820 |
| NORA KELLY | VICE CHAIRWOMAN Trustee or director, Officer | 40 | $27,984 |
| TIFFANY MCGEE | TREASURER Officer | 40 | $23,065 |
| MARY BADY | SECRETARY Trustee or director | 1 | $0 |
| MARZELL MCGEE | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARSHENA STEWART | EXECUTIVE DIRECTOR Officer | 50 | $43,660 |
| NORA KELLY | VICE CHAIRWOMAN Trustee or director, Officer | 40 | $28,380 |
| TIFFANY MCGEE | TREASURER Officer | 40 | $27,841 |
| MARZELL MCGEE | BOARD MEMBER Trustee or director | 1 | $0 |
| MARY BADY | SECRETARY Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6122 42ND AVE N, CRYSTAL, MN 55422-1602
- In care of
- % GARSHENA STEWART
- Principal officer (990 for 2024)
- GARSHENA STEWART, 6122 42ND AVE NORTH, CRYSTAL, MN 55422
- Signed the 990
- GARSHENA STEWART, EXECUTIVE DIRECTOR
- Phone
- (763) 200-2532
- Website
- www.esl-foundationabc.org
- Return prepared by
- DAO T NGUYEN CPA
Mission
Early Steps Learning Foundation provides high quality childcare to children from 16 months to 5 years of age. We emphasize on providing a safe, fun learning environment where children can explore while their growth and development is nurtured.
Program accomplishments
- These Program service expenses were required to run a daycare program.Expenses $449,914
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 | Not 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
- 46-4224707
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $115,027
- Income (IRS master file)
- $466,853
Revocation and reinstatement
- Exemption revoked
- May 15, 2016
- Posted by the IRS
- February 6, 2018
- Reinstated
- Effective May 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $466,853 | $450,864 | $115,027 | XML |
| 990 | December 2023 | $384,953 | $428,215 | $101,174 | XML |
| 990 | December 2022 | $511,408 | $475,957 | $144,436 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | 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 46-4224707).
Questions about EARLY STEPS LEARNING FOUNDATION
- What is the EIN of EARLY STEPS LEARNING FOUNDATION?
- The employer identification number (EIN) of EARLY STEPS LEARNING FOUNDATION is 46-4224707.
- Is EARLY STEPS LEARNING FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2016 and reinstated it effective May 15, 2016.
- Are donations to EARLY STEPS LEARNING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EARLY STEPS LEARNING 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 EARLY STEPS LEARNING FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EARLY STEPS LEARNING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of EARLY STEPS LEARNING FOUNDATION?
- The 990 for the year ended December 31, 2024 names GARSHENA STEWART.
- Who are the officers and directors of EARLY STEPS LEARNING FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 3 received compensation from the organization, the highest $62,820 (GARSHENA STEWART, EXECUTIVE DIRECTOR).
- How much revenue does EARLY STEPS LEARNING FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $466,853, expenses of $450,864 and total assets of $115,027 at year end.
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