Nonprofit · EIN 85-3711601
IMAGINE ACADEMY LLC
Also known as SARAH ELISA MACFARLAND MBR
Tax-exempt · STOUGHTON, WI 53589
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $492,413 | $447,627 | $44,786 | $229,068 | $4,488 | $224,580 |
| December 31, 2024 | 990 | $493,033 | $407,370 | $85,663 | $188,021 | $8,227 | $179,794 |
| December 31, 2023 | 990 | $369,103 | $334,953 | $34,150 | $109,762 | $15,632 | $94,130 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $42,768
- Program service revenue
- $442,171
- Investment income
- $7,460
- Other revenue
- $14
Expenses
- Grants and similar amounts paid
- $160
- Compensation of officers, directors and key employees
- $217,150
- Other salaries and wages
- $61,513
- Salaries, compensation and benefits (total)
- $332,117
- Professional fundraising fees
- $0
- Accounting fees
- $14,345
- Occupancy
- $22,400
- Depreciation
- $12,313
- Program services (functional)
- $447,627
Balance sheet and other
- Total assets, start of year
- $188,021
- Total assets, end of year
- $229,068
- Total liabilities, end of year
- $4,488
- Net assets, end of year
- $224,580
- Land, buildings and equipment
- $43,206
- Net assets without donor restrictions
- $224,580
- Gross receipts
- $492,413
- Employees
- 11
- Year formed
- 2022
- State of legal domicile
- WI
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 |
|---|---|---|---|
| James Brooks | Co-Chief Executive Director Officer | 40 | $106,004 |
| Sarah Ames | Co-Chief Executive Director Officer | 40 | $105,987 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH MACFARLAND | CoCED Trustee or director | 50 | $90,840 |
| JAMES BROOKS | CoCED Trustee or director | 50 | $81,678 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH MACFARLAND | CoCED Trustee or director | – | $0 |
| JAMES BROOKS | CoCED Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1764 OAKVIEW DR, STOUGHTON, WI 53589-3357
- In care of
- % JAMES BROOKS
- Signed the 990
- JAMES BROOKS, Co-Chief Executive Director
- Phone
- (608) 208-2554
- Return prepared by
- JZ Accounting Solutions LLC
Mission
To provide educational and recreational teaching to all children. This means including children with any kind of cognitive disability or non disability. Creating a place where all children feel equal
Program accomplishments
- Imagine Academys main program is a day camp that centers around helping children develop social-emotional and physical development skills.Expenses $447,627
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
- 85-3711601
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $229,068
- Income (IRS master file)
- $492,413
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $492,413 | $447,627 | $229,068 | IRS |
| 990 | December 2024 | $493,033 | $407,370 | $188,021 | IRS |
| 990 | December 2023 | $369,103 | $334,953 | $109,762 | XML |
| 990-EZ | December 2022 | – | – | – | 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 85-3711601).
Questions about IMAGINE ACADEMY LLC
- What is the EIN of IMAGINE ACADEMY LLC?
- The employer identification number (EIN) of IMAGINE ACADEMY LLC is 85-3711601.
- Is IMAGINE ACADEMY LLC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to IMAGINE ACADEMY LLC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IMAGINE ACADEMY LLC 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 IMAGINE ACADEMY LLC 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 IMAGINE ACADEMY LLC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of IMAGINE ACADEMY LLC?
- The 990 for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $106,004 (James Brooks, Co-Chief Executive Director).
- How much revenue does IMAGINE ACADEMY LLC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $492,413, expenses of $447,627 and total assets of $229,068 at year end.
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