Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| SCHEDULE E, LINE 3 | NON-DISCRIMINATION THE CATHERINE HERSHEY SCHOOLS ANNUALLY PUBLISHES ITS NON-DISCRIMINATION POLICY ON THE COMPANY'S WEBSITE WHICH READS AS FOLLOWS: Qualified students are eligible for admission regardless of race, color, national or ethnic origin, ancestry, sex, religious creed, disability, or any other status protected under applicable federal or Pennsylvania law to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. Catherine Hershey Schools does not discriminate on the basis of race, color, national or ethnic origin, ancestry, sex, religious creed, disability, or any other status protected under federal or Pennsylvania law in the administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. |
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| FORM 990, PART VI, SECTION A, LINE 2 | GOVERNING BODY & MANAGEMENT SEVERAL OF THE BOARD OF MANAGERS MEMBERS AND OFFICERS OF THE FILING ORGANIZATION ALSO SERVE AS DIRECTORS AND OFFICERS OF BUSINESS ENTITIES THAT ARE RELATED TO THIS FILING ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE CORPORATE MEMBER OF THE ORGANIZATION IS THE MILTON HERSHEY SCHOOL. |
| FORM 990, SECTION A, PART VI, LINE 7A | ELECTION OF THE GOVERNING BODY PURSUANT TO THE BYLAWS OF THE ORGANIZATION, THE ORGANIZATION'S BOARD OF DIRECTORS IS ELECTED BY ITS SOLE CORPORATE MEMBER, THE MILTON HERSHEY SCHOOL. |
| FORM 990, SECTION A, PART VI, LINE 7B | RESERVED POWERS PURSUANT TO THE BYLAWS OF THE ORGANIZATION CERTAIN POWERS ARE RESERVED TO THE MILTON HERSHEY SCHOOL AS THE SOLE CORPORATE MEMBER OF THE ORGANIZATION. THE RESERVED POWERS INCLUDE DETERMINATION OF THE ORGANIZATION'S MISSION AND PURPOSE; ELECTION AND REMOVAL OF THE ORGANIZATION'S BOARD OF DIRECTORS; APPROVAL OF THE ORGANIZATION'S STRATEGIC PLAN, ANNUAL OPERATING AND CAPITAL BUDGETS, UNBUDGETED EXPENDITURES EXCEEDING A DEFINED AMOUNT; CREATION OF SUBSIDIARIES AND FUNDAMENTAL CORPORATE CHANGES. |
| FORM 990, SECTION B, PART VI, LINE 11B | REVIEW PROCESS THE FORM 990 IS REVIEWED BY THE ORGANIZATIONS' MANAGEMENT AND INDEPENDENT TAX ADVISOR, WHO SIGNS THE RETURN AS THE "PAID PREPARER." THE AUDIT COMMITTEE OF THE BOARD DIRECTORS REVIEWS AND DISCUSSES THE FORM 990 AT ONE OF ITS MEETINGS PRIOR TO FILING THE RETURN WITH THE IRS. ADDITIONALLY, THE FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS, NOTING KEY DISCLOSURES, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. |
| FORM 990, SECTION B, PART VI, LINE 12C | CONFLICT OF INTEREST THE CATHERINE HERSHEY SCHOOLS FOR EARLY LEARNING (CHS) BOARD OF DIRECTORS OPERATES UNDER A CONFLICTS OF INTEREST POLICY WHICH REQUIRES ITS DIRECTORS, OFFICERS AND ALL OF ITS EMPLOYEES TO DISCLOSE A CONFLICT OF INTEREST TO EITHER THEIR SUPERVISOR, CHAIR OF THE BOARD OF DIRECTORS, OR CONFLICTS OF INTEREST COMMITTEE AS DESCRIBED IN THE CONFLICTS OF INTEREST POLICY. EACH DIRECTOR, OFFICER, AND EMPLOYEE IS REQUIRED TO AVOID ALL ACTIVITY THAT COULD CREATE A CONFLICT OF INTEREST OR GIVE AN APPEARANCE OF A CONFLICT OF INTEREST AND ARE ENCOURAGED TO BRING TO THE ATTENTION OF THEIR SUPERVISORS CIRCUMSTANCES WHICH, EVEN IF NOT DIRECTLY PROHIBITED BY THE POLICY, MAY RAISE QUESTIONS ABOUT THE PERSON'S ABILITY TO BE FAIR AND OBJECTIVE. ANY CONFLICTS OF INTEREST ARE TO BE REPORTED IMMEDIATELY AFTER THEY BECOME AWARE OF SUCH A CONFLICT. THE CONFLICTS OF INTEREST POLICY REQUIRES ALL DIRECTORS, OFFICERS, MANAGERS AND ADMINISTRATIVE ASSISTANTS, AS WELL AS ANY OTHER EMPLOYEE AS IDENTIFIED BY CHS AS BEING IN A POSITION TO INFLUENCE FINANCIAL TRANSACTIONS OR MANAGE BUSINESS RELATIONSHIPS TO ANNUALLY DISCLOSE THE IDENTITY OF FAMILY MEMBERS, OR BUSINESSES IN WHICH FAMILY MEMBERS ARE EMPLOYEES, OR BUSINESSES IN WHICH THEY OR THEIR FAMILY MEMBERS HAVE A FINANCIAL INTEREST THAT DO BUSINESS WITH OR IS LIKELY TO DO BUSINESS WITH CHS. |
| FORM 990, PART VI, SECTION B, LINES 15A AND 15B | COMPENSATION PROCESS AN INDEPENDENT COMPENSATION CONSULTANT EVALUATES AND COMPARES THE COMPENSATION OF THE KEY EMPLOYEES OF CATHERINE HERSHEY SCHOOLS FOR EARLY LEARNING (CHS) TO SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS TO DETERMINE THAT IT IS FAIR AND REASONABLE. THIS PROCESS OCCURS AT REGULAR INTERVALS THEREAFTER, BUT NOT LESS FREQUENTLY THAN EVERY FIVE YEARS. THE COMPENSATION INFORMATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, THE GOVERNING BODY OF CHS, WHO ENSURES THAT THERE IS NO CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENTS OF KEY EMPLOYEES. THE REVIEW OF THE COMPENSATION OF KEY EMPLOYEES, INCLUDING DETAIL ON THE DELIBERATIONS AND DECISIONS, IS CONTEMPORANEOUSLY DOCUMENTED WITHIN THE MINUTES FROM THE BOARD MEETING. A FILE WITH POSITION DESCRIPTIONS, RESUMES OF KEY EMPLOYEES, THE REPORT OF THE INDEPENDENT COMPENSATION CONSULTANT AND A COPY OF THE APPLICABLE BOARD MINUTES IS MAINTAINED BY CHS. |
| FORM 990, PART VI, SECTION C LINE 19 | PUBLIC AVAILABILITY OF GOVERNING DOCUMENTS COPIES OF THE ORGANIZATION'S ARTICLES OF INCORPORATION AND THE CONFLICT OF INTEREST POLICY ARE POSTED ON THE CATHERINE HERSHEY SCHOOLS WEBSITE. CATHERINE HERSHEY SCHOOLS FOR EARLY LEARNING FORM 990 IS AVAILABLE TO THE PUBLIC AT GUIDESTAR.ORG. INCLUDED IN THE 990 ARE CERTAIN FINANCIAL STATEMENT COMPONENTS FOR REVIEW. THE FORM 990 AND TAX EXEMPTION LETTER ARE PROVIDED TO ANYONE WHO REQUESTS THEM IN ACCORDANCE WITH IRS REGULATIONS. |
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