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Nonprofit · EIN 82-3260601

FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC

Also known as FIRST CLASS LEARNING CENTER

Tax-exempt · NEWARK, NJ 07107

Financials

$1.9M$1.7M2024$2.5M$2M2025
Revenue Expenses · by fiscal year end
Financials of FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,483,759$1,965,629$518,130$1,182,248$175,079$1,007,169
December 31, 2024990$1,914,901$1,690,537$224,364$777,718$288,679$489,039
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$200,852
of which government grants
$200,852
Program service revenue
$2,282,907
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$128,687
Other salaries and wages
$28,118
Salaries, compensation and benefits (total)
$1,366,943
Professional fundraising fees
$0
Legal fees
$500
Occupancy
$389,870
Program services (functional)
$1,965,629

Balance sheet and other

Total assets, start of year
$777,718
Total assets, end of year
$1,182,248
Total liabilities, end of year
$175,079
Net assets, end of year
$1,007,169
Land, buildings and equipment
$571,746
Gross receipts
$2,483,759
Employees
49
Volunteers
2
Year formed
2018
State of legal domicile
NJ

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.

NameTitleHours / weekCompensation
Marisa MustilliDirector
Trustee or director, Officer
40$84,616
Blanche MustilliDirector
Trustee or director
20$23,071
Frank MustilliDirector
Trustee or director
20$21,000
Joe MustilliDirector
Trustee or director
5$0
Deborah HrabinskiDirector
Trustee or director
5$0
Nicole LechnerDirector
Trustee or director
5$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
Marisa MustilliDirector
Trustee or director
40$76,923
Blanche MustilliDirector
Trustee or director
15$4,615
Frank MustilliDirector
Trustee or director
10$0
Joe MustilliDirector
Trustee or director
1$0
Deborah HrabinskiDirector
Trustee or director
2$0
Nicole LechnerDirector
Trustee or director
2$0

Address and contacts

Address (IRS master file)
594 N 7TH ST, NEWARK, NJ 07107-4553
In care of
% FIRST CLASS LEARNING CENTER
Principal officer (990 for 2025)
Frank Mustilli, 349 Prospect Street, South Orange, NJ 07079
Signed the 990
Frank Mustilli, Director
Phone
(973) 680-9000

Mission

We will provide education and operate a school for the advancement of education, notwithstanding anything herein to the contrary, the purposes for which this corporation is formed are exclusively educational and charitable and within the meaning of Section 501(c) (3) of the Internal Revenue Code. This corporation is a nonprofit corporation and is not organized for the private gain of any person. The specific purpose of this corporation is to provide exceptional preschool education to children in Essex County.

990 for the year ended December 31, 2025

Program accomplishments

  • We successfully completed another year in light of our move to a new location. We safely adhered to the CDC guidelines maintaining our enrollment to our licensed maximum of 100 full time students. This was achieved by our continued commitment to excellence in education. We are focused on providing exceptional, safe, quality preschool education for our students and families . We opened another location which will be used for our Three and Four year old students.
    Expenses $1,965,629 · grants $200,549 · revenue $2,483,759
  • No Secondary Program0
  • No other Programs0

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
82-3260601
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
2017
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33)
Assets (IRS master file)
$1,182,248
Income (IRS master file)
$2,483,759

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,483,759$1,965,629$1,182,248XML
990December 2024$1,914,901$1,690,537$777,718XML
990December 2023$1,479,498$1,545,931$649,354IRS
990December 2022$1,361,468$1,455,653$735,460IRS
990December 2021$1,409,056$1,024,891$850,645IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 82-3260601).

Questions about FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC

What is the EIN of FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC?
The employer identification number (EIN) of FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC is 82-3260601.
Is FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
Are donations to FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FIRST CLASS LEARNING AND DEVELOPMENT CENTER 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 FIRST CLASS LEARNING AND DEVELOPMENT CENTER 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 FIRST CLASS LEARNING AND DEVELOPMENT CENTER 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 FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC?
The 990 for the year ended December 31, 2025 names Frank Mustilli.
Who are the officers and directors of FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC?
The 990 for the year ended December 31, 2025 lists 6 people; 3 received compensation from the organization, the highest $84,616 (Marisa Mustilli, Director).
How much revenue does FIRST CLASS LEARNING AND DEVELOPMENT CENTER INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,483,759, expenses of $1,965,629 and total assets of $1,182,248 at year end.

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