CHRISTIAN LEARNING CENTER INC: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTIAN LEARNING CENTER INC (EIN 20-3092002)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-15
- IRS object ID
- 202113199349211171
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-15T17:07:48-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640897081 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATTHEWS CUTRER & LINDSAY PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 599 C STEED RD | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39157 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203092002 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN LEARNING CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHRI | BusinessNameControlTxt |
| Phone | 6018530645 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 148 WEISENBERGER ROAD NO F | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THELMA HARDEN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6018530645 | PhoneNum |
| Signature | 2021-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | THELMA | PersonFirstNm |
| Person Last | HARDEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE STONESTREET CPA | PreparerPersonNm |
| PTIN | P00244496 | PTIN |
| Phone | 6018988875 | PhoneNum |
| Preparation | 2021-11-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | HTTPS://WWW.CHRISTIANLEARNINGCENTEREARLYLEARN.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $159,751 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $17,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $142,751 | ProgramServiceRevenueAmt |
| Total Revenue | $159,751 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $66,227 | SalariesOtherCompEmplBnftAmt |
| Occupancy Rent Utlts And Maint | $26,262 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $91,332 | OtherExpensesTotalAmt |
| Total Expenses | $183,821 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$24,070 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $5,139 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $16,907 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | -$2,024 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,462 | BOYAmt |
| EOY | $60,076 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,462 | BOYAmt |
| EOY | $60,076 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,323 | BOYAmt |
| EOY | $62,100 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,139 | BOYAmt |
| EOY | -$2,024 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE CHRISTIAN LEARNING CENTER IS DESIGNED TO ENRICH, ENHANCE AND ASSIST CHILDREN ACADEMICALLY WITH A CHRISTIAN BASED CURRICULUM. EACH CHILD WORKS TO ACHIEVE THEIR HIGHEST POTENTIAL AND THE CENTER ACHEIVES THIS BY ASSISTING WITH THE FOLLOWING: COMPLETING HOMEWORK, STUDYING FOR SCHEDULED TESTS, AND COMPLETING EXTRA ASSIGNMENTS IF POSSIBLE. THE CENTER WORKS CLOSELY WITH SCHOOL/TEACHERS IN THE AREA TO KEEP CHILDREN ON TRACK; IF NECESSARY THE CENTER'S STAFF VISITS THE SCHOOL UPON PARENT REQUEST TO ENSURE CHILDREN WORK TO THE BEST OF THEIR ABILITY. THE CENTER'S GOAL IS TO WORK WITH EACH CHILD WITH PROMOTION TO THE NEXT GRADE IN MIND. THE CENTER PROVIDES THE ESSENTIALS NECESSARY TO INSTILL MORAL CHARACTER, HIGH SELF-ESTEEM, AND POSITIVE ATTITUDES TOWARD THE COMMUNITY AND ITS ENVIRONMENT. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | AT THE CHRISTIAN LEARNING CENTER THEY REALIZE THE IMPORTANCE OF EACH CHILD DEVELOPING A POSITIVE SELFCONCEPT FROM THE BEGINNING. THE WAY A CHILD FEELS ABOUT THEMSELVES AND THE TRUST THEY DEVELOP IN OTHERS WILL INFLUENCE THEIR LIFE. RESEARCH HAS PROVEN THAT CHILDREN WHO GO THROUGH DEVELOPMENT PROGRAMS ARE BETTER PREPARED COGNITIVELY, SOCIALLY, AND PHYSICALLY. THE PROGRAM RELATES TO THE CHILD'S EVERYDAY EXPERIENCE AND LEVEL OF UNDERSTANDING. THE STAFF IS TRAINED TO IDENTIFY THE NEEDS OF THE CHILDREN. PARENTS ARE ADVISED OF THEIR CHILD'S NEEDS AND THE STAFF EXPECTS COOPERATION WITH PARENTS TO MEET THE CHILD'S GOALS. THE STAFF WILL NOT WORK TOWARD THE GOALS WITHOUT PARENT COOPERATION. IF PROBLEMS OCCUR THE SCHOOL WILL WORK TOGETHER TO IDENTIFY SOLUTIONS. AMONG OTHER DEVELOPMENTALLY APPROPRIATE CURRICULUMS IN PRESCHOOL, THE ACTIVE LEARNING SERIES IS THE PRIMARY CURRICULUM USED WITH CHILDREN. THE CENTER HAS MORE THAN 100 ADDITIONAL ENRICHMENT GUIDES FOR TEACHERS TO USE TO ENHANCE THEIR CLASSROOM LEARNING ACTIVITIES. THE CHRISTIAN LEARNING CENTER APPROACH TO TEACHING PROVIDES FOR VARYING INTERESTS AND ABILITIES. SOME OF THE LEARNING CENTERS BEING USED ARE AS FOLLOWS: ART, HOME LIVING, BLOCKS, PUZZLES, GAMES, LIBRARY, SCIENCE, MUSIC, MANIPULATIVE MATH AND READING READINESS. THE APPROACH ALSO PROVIDES FOR A MORE INDIVIDUALIZED EDUCATION ENVIRONMENT WHILE EMPHASIZING CREATIVITY, PROBLEM SOLVING SKILLS, AND CRITICAL THINKING SKILLS. CHILDREN TAKE THE STAR ASSESSMENT IN THE FALL AND SPRING EACH YEAR; RESULTS OF INDIVIDUAL STUDENT TESTS WILL BE DISTRIBUTED TO PARENTS. STUDENTS AND PARENTS MAY OBTAIN ADDITIONAL INFORMATION ON STAR ASSESSMENT FROM THE DIRECTOR. EACH YEAR THE MINISTRY HOSTS A COMMUNITY HARVEST NIGHT, FAMILIES OF THE CENTER AND THE COMMUNITY ARE PROVIDED WITH DINNER. THE MEAL PROVIDED INCLUDES A CUP OF SOUP OF CHOICE, CORNBREAD, DESSERT FOR ALL ADULTS AND ALL CHILDREN ARE PROVIDED WITH HOTDOGS, CHILI, CHIPS, DESSERT, AND JUICE. SPECIAL EVENTS ARE PRESENTED BY THE PRESCHOOLERS EACH YEAR FOR THEIR FAMILIES. DURING THE CHRISTMAS SEASON, THE CHILDREN PERFORM A CHRISTMAS PROGRAM FOR SENIORS. THERE IS AN END OF THE YEAR CEREMONY WHERE THE CHILDREN PERFORM SKILLS AND SONGS THEY HAVE LEARNED DURING THE YEAR. PRESCHOOL IS A ONCE IN A LIFETIME EXPERIENCE AND THIS CEREMONY IS SPECIAL FOR THE CENTER. THE POSITIVE IMPACTS OF THESE PROGRAMS IS TO HELP BUILD SELFESTEEM AND TO OVERCOME THEIR FEAR OF PERFORMING FOR OTHERS. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $137,866 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $137,866 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MARTHA D'AMICO | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| ROBERT CLAY | ||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| CHIQUNDA EVANS | ||||
| PRESIDENT | 1.00 | $0 | $0 | $0 |
| ASHLEY SMITH | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| THELMA HARDEN | ||||
| EXECUTIVE DIRECTOR | 40.00 | $9,146 | $0 | $0 |
| EMBERLY HARDEN | ||||
| TREASURER | 40.00 | $17,721 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THELMA HARDEN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 148 WEISENBERGER ROAD NO F | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6018530645 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $17,000 | CurrentTaxYearAmt |
| Total | $17,000 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $106,547 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $136,904 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,401 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,706 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $142,751 | CurrentTaxYearAmt |
| Total | $618,309 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $106,547 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $136,904 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,401 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,706 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $159,751 | CurrentTaxYearAmt |
| Total | $635,309 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $635,309 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $106,547 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $136,904 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,401 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,706 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $159,751 | CurrentTaxYearAmt |
| Total | $635,309 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: TELEPHONE. AMOUNT: 1,091. DESCRIPTION: TRANSPORTATION. AMOUNT: 10,398. DESCRIPTION: INSURANCE. AMOUNT: 10,648. DESCRIPTION: LICENSES. AMOUNT: 805. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 2,475. DESCRIPTION: MISCELLANEOUS. AMOUNT: 2,699. DESCRIPTION: CLEANING SUPPLIES. AMOUNT: 3,386. DESCRIPTION: TEACHING SUPPLIES. AMOUNT: 4,333. DESCRIPTION: FOOD. AMOUNT: 7,242. DESCRIPTION: TECHNOLOGY. AMOUNT: 204. DESCRIPTION: PAYROLL TAXES. AMOUNT: 19,540. DESCRIPTION: SOFTWARE. AMOUNT: 1,432. DESCRIPTION: PROGRAM EXPENSE. AMOUNT: 3,575. DESCRIPTION: EQUIPMENT. AMOUNT: 2,501. DESCRIPTION: DONATIONS. AMOUNT: 6,693. DESCRIPTION: COPIER EXPENSE. AMOUNT: 3,021. DESCRIPTION: TAXES. AMOUNT: 11,289. TOTAL TO FORM 990-EZ, LINE 16: 91,332. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 16,907. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: TAXES PAYABLE. BEG. OF YEAR AMOUNT: 2,323. END OF YEAR AMOUNT: 0. DESCRIPTION: SBA LOAN. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 62,100. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |