Nonprofit · EIN 99-0583899
WINAMAC EARLY LEARNING ACADEMY INC
Tax-exempt · WINAMAC, IN 46996
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $595,819 | $529,687 | $66,132 | $366,302 | $3,996 | $362,306 |
| December 31, 2024 | 990 | $248,640 | $251,871 | -$3,231 | $305,337 | $8,468 | $296,869 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $310,357
- Program service revenue
- $231,703
- Investment income
- $88
- Net rental income
- $5,500
- Net income from fundraising events
- $2,351
- Other revenue
- $53,671
Expenses
- Grants and similar amounts paid
- $1,670
- Compensation of officers, directors and key employees
- $62,308
- Other salaries and wages
- $253,616
- Salaries, compensation and benefits (total)
- $356,694
- Professional fundraising fees
- $0
- Accounting fees
- $5,187
- Occupancy
- $58,519
- Depreciation
- $24,730
- Program services (functional)
- $512,918
- Management and general (functional)
- $16,769
Balance sheet and other
- Total assets, start of year
- $305,337
- Total assets, end of year
- $366,302
- Total liabilities, end of year
- $3,996
- Net assets, end of year
- $362,306
- Land, buildings and equipment
- $116,277
- Gross receipts
- $598,082
- Employees
- 19
- Volunteers
- 4
- Year formed
- 2023
- State of legal domicile
- IN
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 |
|---|---|---|---|
| Amy Swails | Director Trustee or director | 40 | $65,603 |
| Taylor Huber | Director Trustee or director | 40 | $64,676 |
| James Emch | President Trustee or director, Officer | 2 | $0 |
| Steven Emch | Vice President Trustee or director, Officer | 0 | $0 |
| Gina Emch | Secretary Trustee or director, Officer | 0 | $0 |
| Brent Emch | Treasurer Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Amy Swails | Director Trustee or director | 40 | $0 | $22,346 |
| Taylor Huber | Director Trustee or director | 40 | $0 | $22,346 |
| James Emch | President Trustee or director, Officer | 2 | $0 | $0 |
| Steven Emch | Vice President Trustee or director, Officer | 0 | $0 | $0 |
| Gina Emch | Secretary Trustee or director, Officer | 0 | $0 | $0 |
| Brent Emch | Treasurer Trustee or director, Officer | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 120 N FRANKLIN ST, WINAMAC, IN 46996-1233
- In care of
- % AMY SWAILS
- Mailing address (990-N for 2023)
- 1653 S 225 E, Winamac IN 46996
- Principal officer (990 for 2025)
- James Emch, 847 W Moon Valley Dr, Phoenix, AZ 85023
- Principal officer (990-N for 2023)
- Amy L Swails, 1653 S 225 E, Winamac IN 46996
- Signed the 990
- James Emch, President
- Phone
- (602) 684-2104
- Return prepared by
- Tippecanoe CPA Group LLC
Mission
To provide a nurturing & enriching environment where children can learn, grow, & thrive through play-based exploration, while fostering a foundation of wholesome values to ignite a lifelong love of learning.
Program accomplishments
- Created to serve an emergent need for childcare in Pulaski Co, Indiana. The program provides safe, dependable care for children ages 1-5. Also helped to create a dual share program for employers to assist in childcare costs, educating families on the importance of high quality preschool experiences, and strengthening our local workforce.Expenses $512,918 · revenue $231,703
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-N on file |
IRS record
- EIN
- 99-0583899
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $366,302
- Income (IRS master file)
- $598,082
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $595,819 | $529,687 | $366,302 | XML |
| 990 | December 2024 | $248,640 | $251,871 | $305,337 | XML |
| 990-N for 2023 Officer: Amy L Swails | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
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 99-0583899).
Questions about WINAMAC EARLY LEARNING ACADEMY INC
- What is the EIN of WINAMAC EARLY LEARNING ACADEMY INC?
- The employer identification number (EIN) of WINAMAC EARLY LEARNING ACADEMY INC is 99-0583899.
- Is WINAMAC EARLY LEARNING ACADEMY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to WINAMAC EARLY LEARNING ACADEMY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WINAMAC EARLY LEARNING ACADEMY 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 WINAMAC EARLY LEARNING ACADEMY 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 WINAMAC EARLY LEARNING ACADEMY 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 WINAMAC EARLY LEARNING ACADEMY INC?
- The 990 for the year ended December 31, 2025 names James Emch.
- Who are the officers and directors of WINAMAC EARLY LEARNING ACADEMY INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $65,603 (Amy Swails, Director).
- How much revenue does WINAMAC EARLY LEARNING ACADEMY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $595,819, expenses of $529,687 and total assets of $366,302 at year end.
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