Nonprofit · EIN 85-1223587
SAPPHIRE EARLY LEARNING CENTER
Tax-exempt · STEVENSVILLE, MT 59870
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $450,928 | $559,743 | -$108,815 | $22,389 | $108,157 | -$85,768 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $162,156
- of which government grants
- $146,237
- Program service revenue
- $288,768
- Investment income
- $4
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $40,317
- Other salaries and wages
- $330,984
- Salaries, compensation and benefits (total)
- $409,587
- Professional fundraising fees
- $0
- Accounting fees
- $1,185
- Occupancy
- $87,367
- Program services (functional)
- $483,827
- Management and general (functional)
- $75,854
- Fundraising (functional)
- $62
Balance sheet and other
- Total assets, start of year
- $33,475
- Total assets, end of year
- $22,389
- Total liabilities, end of year
- $108,157
- Net assets, end of year
- -$85,768
- Land, buildings and equipment
- $8,338
- Net assets without donor restrictions
- -$85,768
- Gross receipts
- $450,928
- Employees
- 25
- Volunteers
- 25
- Year formed
- 2020
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 | Other / benefits |
|---|---|---|---|---|
| KELSEY MAHAN | Executive Dir. Officer | 40 | $25,962 | $0 |
| CHERYL KUSHNER | PRIOR EXECUTIVE Officer | 40 | $14,003 | $353 |
| FRED DOUTHIT | Director Trustee or director | 4 | $0 | $0 |
| TIM WOOD | Director Trustee or director | 0.2 | $0 | $0 |
| Julie Ludington | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| ANGELA HAUGO | Director Trustee or director | 0.5 | $0 | $0 |
| JAMIE DEVLIN | Director Trustee or director | 8 | $0 | $0 |
| CHANDRA GUM | Director Trustee or director | 0.5 | $0 | $0 |
| SETH LEYPOLDT | Director Trustee or director | 0.5 | $0 | $0 |
| JOY BACHHUBER | Director Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 216 COLLEGE ST, STEVENSVILLE, MT 59870-2107
- Principal officer (990 for 2025)
- Julie Ludington, 216 College St, Stevensville, MT 59870
- Signed the 990
- Julie Ludington, CHAIR
- Phone
- (406) 625-2660
- Return prepared by
- Carver Florek & James LLC
Mission
The primary purpose of the organization is to provide early childhood education and childcare for the children of Stevensville, MT and the Bitterroot Valley.
Program accomplishments
- Preschool provides opportunity for growth through social connections, play-based learning and encouragment from teachers. After schoool program provides a safe enviornment for children while parents are away from home.SAPPHIRE EARLY LEARNING CENTER SERVED AN AVERAGE OF 34 CHILDREN EACH MONTH IN 2025 WITH AVERAGE DAILY ATTENDANCE OF 26.Expenses $483,827 · revenue $288,768
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
- 85-1223587
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $22,389
- Income (IRS master file)
- $450,928
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $425,038 | $420,043 | $23,902 | IRS |
| 990 | December 2022 | $352,941 | $382,642 | $16,436 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SAPPHIRE EARLY LEARNING CENTER
- What is the EIN of SAPPHIRE EARLY LEARNING CENTER?
- The employer identification number (EIN) of SAPPHIRE EARLY LEARNING CENTER is 85-1223587.
- Is SAPPHIRE EARLY LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to SAPPHIRE EARLY LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAPPHIRE EARLY LEARNING CENTER 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 SAPPHIRE EARLY LEARNING CENTER 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 SAPPHIRE EARLY LEARNING CENTER 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 SAPPHIRE EARLY LEARNING CENTER?
- The 990 for the year ended December 31, 2025 names Julie Ludington.
- Who are the officers and directors of SAPPHIRE EARLY LEARNING CENTER?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $25,962 (KELSEY MAHAN, Executive Dir.).
- How much revenue does SAPPHIRE EARLY LEARNING CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $450,928, expenses of $559,743 and total assets of $22,389 at year end.
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