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 |
| December 31, 2024 | 990 | $497,778 | $481,338 | $16,440 | $33,475 | $10,428 | $23,047 |
| December 31, 2023 | 990 | $425,038 | $420,043 | $4,995 | $23,902 | $42,885 | -$18,983 |
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 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHERYL KUSHNER | Director Officer | 40 | $45,656 | $1,222 |
| FRED DOUTHIT | Director Trustee or director | 2 | $0 | $0 |
| TIM WOOD | Director Trustee or director | 0.2 | $0 | $0 |
| Julie Ludington | Director Trustee or director | 1 | $0 | $0 |
| ANGELA HAUGO | Director Trustee or director | 0.2 | $0 | $0 |
| JAMIE DEVLIN | Director Trustee or director | 0.2 | $0 | $0 |
| KASEY PARLET | Director Trustee or director | 0.2 | $0 | $0 |
| CHANDRA GUM | Director Trustee or director | 0.2 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHERYL KUSHNER | Director Officer | 40 | $44,952 | $1,193 |
| FRED DOUTHIT | Director Trustee or director | 1 | $0 | $0 |
| SARAH MERCHANT | Director Trustee or director | 0.5 | $0 | $0 |
| Julie Ludington | Director Trustee or director | 0.5 | $0 | $0 |
| ANGELA HAUGO | Director Trustee or director | 0.15 | $0 | $0 |
| JAMIE DEVLIN | Director Trustee or director | 0.15 | $0 | $0 |
| KASEY PARLET | Director Trustee or director | 0.5 | $0 | $0 |
| CHANDRA GUM | Director Trustee or director | 0.25 | $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 | $450,928 | $559,743 | $22,389 | XML |
| 990 | December 2024 | $497,778 | $481,338 | $33,475 | XML |
| 990 | December 2023 | $425,038 | $420,043 | $23,902 | XML |
| 990 | December 2022 | $352,941 | $382,642 | $16,436 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 85-1223587).
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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