Form 990 for tax year 2023
Filed by WHOLE CHILD LEARNING CO.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2023 , filed 12 November 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Those are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $297,793
- Total expenses
- $155,017
- Contributions and grants received
- $130,105
- Grants paid
- $9,651
- Program service revenue
- $167,619
- Investment income
- $59
- Other revenue
- $10
- Total assets, end of year
- $145,437
- Total liabilities, end of year
- $2,661
- Net assets or fund balances, end of year
- $142,776
- Program services expenses (Part IX)
- $140,858
- Management and general expenses
- $14,159
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $133,885
Program services were 90.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$26,517
-
1f · All other contributions, gifts and grants
$103,588
-
1g · Noncash contributions included above
$0
-
2a · Program service revenue: Nursery & Mixed-Age Pre-K program
total $167,619 · related or exempt $167,619
-
3 · Investment income
total $59 · related or exempt $59
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0
-
5 · Royalties
total $0 · related or exempt $0
-
6a · Gross rents
personal property $0
-
6b · Less rental expenses
personal property $0
-
6c · Rental income or loss
personal property $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
other assets $0
-
7b · Less cost or other basis and sales expenses
other assets $0
-
7c · Gain or loss
other assets $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0 · related or exempt $0
-
11d · All other revenue
total $10 · related or exempt $10
-
11e · Other revenue, total
$10
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $9,651 · program services $9,651
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $34,972 · program services $34,972 · management and general $0
-
6 · Compensation of disqualified persons
total $0 · program services $0
-
7 · Other salaries and wages
total $42,610 · program services $42,610 · management and general $0
-
8 · Pension plan contributions
total $1,394 · program services $1,394
-
9 · Other employee benefits
total $0 · program services $0
-
10 · Payroll taxes
total $6,818 · program services $6,818
-
11a · Fees: management
total $0 · program services $0
-
11b · Fees: legal
total $226 · program services $0 · management and general $226
-
11c · Fees: accounting
total $0 · program services $0
-
11d · Fees: lobbying
total $0 · program services $0
-
11f · Fees: investment management
total $0 · program services $0
-
11g · Fees: other
total $0 · program services $0
-
12 · Advertising and promotion
total $0 · program services $0
-
13 · Office expenses
total $14,293 · program services $10,259 · management and general $4,034
-
14 · Information technology
total $0 · program services $0
-
15 · Royalties
total $0 · program services $0
-
16 · Occupancy
total $3,250 · program services $3,250
-
17 · Travel
total $0 · program services $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0
-
19 · Conferences, conventions and meetings
total $1,338 · program services $1,338
-
20 · Interest
total $6 · program services $6
-
21 · Payments to affiliates
total $0 · program services $0
-
22 · Depreciation, depletion and amortization
total $7,555 · program services $7,555
-
23 · Insurance
total $5,091 · program services $5,091
-
24a · Other expenses: Food
total $5,625 · program services $5,625
-
24b · Other expenses: Contract & Professional Fees
total $19,321 · program services $12,289 · management and general $7,032
-
24c · Other expenses: Other
total $11 · management and general $11
-
24d · Other expenses: Payroll Provider
total $2,856 · management and general $2,856
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $0 · end of year $0
-
2 · Savings and temporary cash investments
end of year $44,866
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$83,764
-
10b · Land, buildings and equipment: accumulated depreciation
$0
-
10c · Land, buildings and equipment, net
end of year $83,764
-
11 · Investments: publicly traded securities
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
15 · Other assets
end of year $15,643
-
17 · Accounts payable and accrued expenses
end of year $2,610
-
25 · Other liabilities
end of year $1,051
-
31 · Retained earnings, endowment or other funds
end of year $140,612
Mission and programs · 2023
Mission
We are on a mission to bring holistic education that nurtures the whole child and are excited to bring Waldorf-inspired education to our community here in and around Northfield, VT. We realize there is a need for alternative education and have created this initiative to make it accessible to all families who share the same values.
Activities or mission (Part I)
Rainbow Gardens provides holistic education that empowers children to develop authentically and become engaged community members.
-
The operation of a nursery and mixed-age Pre-K program (ages 2-5) in Northfield, VT
Expenses $133,885 · Grants $9,651 · Revenue $167,619
As filed on the 2023 return.
Listed in Part VII
-
Blake Pierson
Board Chair
- Total calculated
- $0
- Hours/week
- 1
-
Margaret Roche
Program Director, Lead Teacher, Board Member
- Total calculated
- $28,183
- From this org
- $28,183
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Cara Gauthier
Board Member
- Total calculated
- $0
- Hours/week
- 0.5
-
Andrea Lively
School Director
- Total calculated
- $6,788
- From this org
- $6,788
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Elizabeth Hess
Board Member
- Total calculated
- $0
- Hours/week
- 0.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 12 November 2024
- IRS schema version
- 2023v5.0
- Source object
- 202433179349302733
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