STRATEGY STUDIO / PUBLIC DATA EXPLORER

GIFTED RESOURCE COUNCIL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
GIFTED RESOURCE COUNCIL (EIN 43-1293166)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202503219349313220
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2025-11-17T14:47:18-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431835018PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEWIS AND ASSOCIATES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18755 BIG BEND BLVDAddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63119ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN431293166EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GIFTED RESOURCE COUNCILBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGIFTBusinessNameControlTxt
Phone3149625920PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110425 OLD OLIVE STREET RD STE LL-1AddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63141ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA B FALKPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3149625920PhoneNum
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFREDERICK C LEWISPreparerPersonNm
PTINP00114259PTIN
Phone3149621133PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLAURA B FALKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110425 OLD OLIVE STREET RD STE LL-1AddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63141ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$519,049GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressGIFTEDRESOURCECOUNCIL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE GIFTED RESOURCE COUNCIL IS TO BRING TOGETHER THE RESOURCES OF THE COMMUNITY, SCHOOLS, AND PARENTS TO HELP GIFTED AND TALENTED CHILDREN ACHIEVE THEIR POTENTIAL.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee54TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$56,143PYContributionsGrantsAmt
CY Contributions Grants$87,373CYContributionsGrantsAmt
PY Program Service Revenue$323,039PYProgramServiceRevenueAmt
CY Program Service Revenue$396,458CYProgramServiceRevenueAmt
PY Investment Income$2,420PYInvestmentIncomeAmt
CY Investment Income$13,290CYInvestmentIncomeAmt
PY Other Revenue$5,062PYOtherRevenueAmt
CY Other Revenue-$398CYOtherRevenueAmt
PY Total Revenue$386,664PYTotalRevenueAmt
CY Total Revenue$496,723CYTotalRevenueAmt
PY Grants And Similar Paid$4,460PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$7,750CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$222,409PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$258,654CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$9,410CYTotalFundraisingExpenseAmt
PY Other Expenses$64,051PYOtherExpensesAmt
CY Other Expenses$75,306CYOtherExpensesAmt
PY Total Expenses$290,920PYTotalExpensesAmt
CY Total Expenses$341,710CYTotalExpensesAmt
PY Revenues Less Expenses$95,744PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$155,013CYRevenuesLessExpensesAmt
Total Assets BOY$214,913TotalAssetsBOYAmt
Total Assets EOY$372,472TotalAssetsEOYAmt
Total Liabilities EOY$2,546TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$214,913NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$369,926NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE GIFTED RESOURCE COUNCIL IS TO BRING TOGETHER THE RESOURCES OF THE COMMUNITY, SCHOOLS, AND PARENTS TO HELP GIFTED AND TALENTED CHILDREN ACHIEVE THEIR POTENTIAL.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$292,029ExpenseAmt
Grant$7,750GrantAmt
Revenue$396,458RevenueAmt
DescACADEMIC PROGRAMS FOR GIFTED STUDENTS INCLUDE THE FOLLOWING OFFERINGS: ACADEMIC CHALLENGE CUP: AN INTERDISTRICT GAMES COMPETITION IN THE AREAS OF CREATIVE THINKING AND MATHEMATICS FOR CHILDREN GRADES 2-8. IN 2024 526 STUDENTS PARTICIPATED. LEARNING LABS: TWO 6-WEEK SESSIONS OF THEMATIC STUDY FOR BRIGHT CHILDREN IN VARIOUS SCIENCE, CREATIVE ARTS, AND MATH AREAS. 22 TEACHERS SERVED 252 STUDENTS AGES 4-14. GRC'S SUMMER ACADEMIES COMPRISED THE FOLLOWING CAMPS: ANCIENT ACADEMY: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9:00 AM TO 3:30 PM. THIS PROGRAM FEATURED HANDS-ON LEARNING ABOUT THE MONGOLIAN EMPIRE. SIX TEACHERS AND SIX ASSISTANTS SERVED 112 STUDENTS. ACADEMY AMERICANA: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9:00 AM TO 3:30 PM. THIS PROGRAM FEATURED HANDS-ON LEARNING ABOUT WESTWARD EXPANSION. TWO TEACHERS AND TWO ASSISTANTS SERVED 22 STUDENTS. ANIMAL ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9:00 AM TO 3:30 PM. THIS PROGRAM FEATURED HANDS-ON LEARNING ABOUT ANIMALS AND CONSERVATION. ONE TEACHER AND ONE ASSISTANT SERVED 22 STUDENTS. CREATIVE WRITING ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FROM 9:00 - 3:30 FOR BRIGHT CHILDREN IN GRADES 5-9 FOCUSING ON THE CREATIVE WRITING PROCESS. 20 STUDENTS WROTE AND SHARED POETRY AND STORIES LED BY ONE TEACHER AND ONE ASSISTANT. ECO ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT STUDENTS IN GRADES 2-8 FROM 9:00 AM TO 3:30 PM. TWO TEACHERS AND TWO ASSISTANTS INTRODUCED 36 STUDENTS TO THE WORLDS OF ECOLOGY AND ECONOMICS AND HOW THE TWO INTERSECT. ENVIRO-ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FROM 9:00 - 3:30 FOR BRIGHT STUDENTS IN GRADES 2-3 ON THE ENVIRONMENT, FOCUSING ON BIRDS AND TREES. ONE TEACHER AND ONE ASSISTANT SERVED 20 STUDENTS. JUNIOR SCIENCE SEARCHERS: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT STUDENTS IN GRADE K. STUDENTS LEARNED ABOUT VARIOUS HANDS-ON RELATED SCIENCE TOPICS, SUCH AS RAIN FORESTS AND DINOSAURS. FOUR TEACHERS AND FOUR ASSISTANTS SERVED 76 STUDENTS. MATH MARVELS AND MORE: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. THIS SESSION INCLUDED IN-DEPTH THEMATIC STUDY OF VARIOUS MATH, CREATIVE ARTS, AND SCIENCE TOPICS. THREE TEACHERS AND THREE ASSISTANTS SERVED 64 STUDENTS. NOVEL ENGINEERING: ONE 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. THIS SESSION EXPLORED THE ENGINEERING DESIGN PROCESS. TWO TEACHERS AND TWO ASSISTANTS SERVED 37 STUDENTS. SPACE ACADEMY: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. THIS SESSION INCLUDED IN-DEPTH THEMATIC EXPLORATIONS OF SPACE AND ROCKETRY. TEN TEACHERS AND TEN ASSISTANTS SERVED 164 STUDENTS. STOP MOTION ANIMATION: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. STUDENTS LEARNED HOW TO CREATE SHORT STOP- MOTION ANIMATION FILMS. TWO TEACHERS AND TWO ASSISTANTS SERVED 42 STUDENTS. EXTENDED DAY: SIX WEEKS OF BEFORE AND AFTER CARE FOR CHILDREN ATTENDING SUMMER CAMPS, INCLUDING STRUCTURED AND SELF-DIRECTED SUPERVISED ACTIVITIES.Desc
Total Program Service Expenses$292,029TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee54EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEWIS AND ASSOCIATES PCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3149621133PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18755 BIG BEND BLVDAddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63119ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per WeekAverageHoursPerWeekRt
RON CARRON
TREASURERYes (X)Yes (X)$0$0$0
SANDY KALIN
SECRETARYYes (X)Yes (X)$0$0$0
STEVE KREKELER
DIRECTORYes (X)$0$0$0
JULIA MARANAN
DIRECTORYes (X)$0$0$0
AGNES MEYO
DIRECTORYes (X)$0$0$0
MORGAN MOODY
DIRECTORYes (X)$0$0$0
STEVE MURPHY
VICE PRESIDEYes (X)Yes (X)$0$0$0
ELIOT PROKOP
DIRECTORYes (X)$0$0$0
DEBBIE PYZYK
DIRECTORYes (X)$0$0$0
KATHY SURRATT STATES
PRESIDENTYes (X)Yes (X)$0$0$0
PAM WASHINGTON
DIRECTORYes (X)$0$0$0
LAURA B FALK
EXECUTIVE DIYes (X)$84,000$0$2,52040.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$84,000TotalReportableCompFromOrgAmt
Total Other Compensation$2,520TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$24,332MembershipDuesAmt
All Other Contributions$63,041AllOtherContributionsAmt
Noncash Contributions$19,924NoncashContributionsAmt
Total Contributions$87,373TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCLASSES FOR GIFTED STUDENTSDesc
Total Revenue Column$396,458TotalRevenueColumnAmt
Related Or Exempt Func Income$396,458RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$396,458TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,863TotalRevenueColumnAmt
Related Or Exempt Func Income$10,863RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$22,350SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$19,923SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,427SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,427TotalRevenueColumnAmt
Related Or Exempt Func Income$2,427RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$2,005GrossSalesOfInventoryAmt
Cost Of Goods Sold$2,403CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$398TotalRevenueColumnAmt
Related Or Exempt Func Income-$398RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$496,723TotalRevenueColumnAmt
Related Or Exempt Func Income$409,350RelatedOrExemptFuncIncomeAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$7,750TotalAmt
Program Services$7,750ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$84,000TotalAmt
Program Services$66,234ProgramServicesAmt
Management And General$13,566ManagementAndGeneralAmt
Fundraising$4,200FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$153,122TotalAmt
Program Services$146,844ProgramServicesAmt
Management And General$6,278ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,866TotalAmt
Program Services$2,866ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$587TotalAmt
Management And General$587ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,079TotalAmt
Program Services$16,301ProgramServicesAmt
Management And General$1,457ManagementAndGeneralAmt
Fundraising$321FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,750TotalAmt
Fundraising$1,750FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,374TotalAmt
Management And General$1,374ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,958TotalAmt
Program Services$907ProgramServicesAmt
Management And General$69ManagementAndGeneralAmt
Fundraising$1,982FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,431TotalAmt
Program Services$6,479ProgramServicesAmt
Management And General$952ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$26,746TotalAmt
Program Services$25,020ProgramServicesAmt
Management And General$1,726ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$128TotalAmt
Management And General$128ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$105TotalAmt
Management And General$105ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,286TotalAmt
Program Services$2,670ProgramServicesAmt
Management And General$547ManagementAndGeneralAmt
Fundraising$69FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
SUPPLIES$10,160$10,160
SUPPLIES$7,715$7,715
PAYPAL PROCESSING FEES$5,661$5,661
WEBSITE DESIGN AND HOSTIN$2,549$2,549

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,443TotalAmt
Program Services$3,582ProgramServicesAmt
Management And General$773ManagementAndGeneralAmt
Fundraising$1,088FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$341,710TotalAmt
Program Services$292,029ProgramServicesAmt
Management And General$40,271ManagementAndGeneralAmt
Fundraising$9,410FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$135,411BOYAmt
EOY$48,665EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY-$175BOYAmt
EOY$4,300EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$862BOYAmt
EOY$1,298EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$22,014LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,644LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$475BOYAmt
EOY$370EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$76,660BOYAmt
EOY$314,953EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,680BOYAmt
EOY$2,886EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$214,913BOYAmt
EOY$372,472EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$2,150EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$396EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,546EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$197,775BOYAmt
EOY$369,926EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,138BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$214,913BOYAmt
EOY$369,926EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$214,913BOYAmt
EOY$372,472EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$155,013ReconcilationRevenueExpnssAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$60,328CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$64,391CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$47,403CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$56,143CurrentTaxYearMinus1YearAmt
Current Tax Year$87,373CurrentTaxYearAmt
Total$315,638TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$115,004CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$176,110CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$259,897CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$324,867CurrentTaxYearMinus1YearAmt
Current Tax Year$409,326CurrentTaxYearAmt
Total$1,285,204TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$175,332CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$240,501CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$307,300CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$381,010CurrentTaxYearMinus1YearAmt
Current Tax Year$496,699CurrentTaxYearAmt
Total$1,600,842TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,600,842PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$2,004CurrentTaxYearMinus1YearAmt
Total$2,029TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$2,004CurrentTaxYearMinus1YearAmt
Total$2,029TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$46,885CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$5,012CurrentTaxYearMinus1YearAmt
Total$51,897TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$365CurrentTaxYearMinus4YearsAmt
Total$365TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$175,722CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$287,386CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$307,300CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$388,026CurrentTaxYearMinus1YearAmt
Current Tax Year$496,699CurrentTaxYearAmt
Total$1,655,133TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96720PublicSupportCY509Pct
Public Support PY5090.96090PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART III, LINE 12FormAndLineReferenceDesc
ExplanationOTHER INCIDENTAL OPERATING INCOME 365ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,014OtherCostOrOtherBasisAmt
Depreciation$21,644DepreciationAmt
Book Value$370BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$370TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$496,723TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$496,723RevenueSubtotalAmt
Total Revenue Per Form990$496,723TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$341,710TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$341,710ExpensesSubtotalAmt
Total Expenses Per Form990$341,710TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtCash GrantCashGrantAmt
SUMMER SCHOLARSHIPS$7,500
LEARNING LAB SCHOLARSHIPS$250

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationALL GIFTS AND GRANTS SPECIFY THEY WILL BE USED FOR TUITION IN THE SUMMER PROGRAM AND ARE USED ONLY AS SPECIFIED. THE GIFTED RESOURCE COUCIL TAKES DAILY ATTENDANCE FOR ALL STUDENTS, INCLUDING THOSE WHO HAVE RECEIVED SCHOLARSHIPS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4AACADEMIC PROGRAMS FOR GIFTED STUDENTS INCLUDE THE FOLLOWING OFFERINGS: ACADEMIC CHALLENGE CUP: AN INTERDISTRICT GAMES COMPETITION IN THE AREAS OF CREATIVE THINKING AND MATHEMATICS FOR CHILDREN GRADES 2-8. IN 2024 526 STUDENTS PARTICIPATED. LEARNING LABS: TWO 6-WEEK SESSIONS OF THEMATIC STUDY FOR BRIGHT CHILDREN IN VARIOUS SCIENCE, CREATIVE ARTS, AND MATH AREAS. 22 TEACHERS SERVED 252 STUDENTS AGES 4-14. GRC'S SUMMER ACADEMIES COMPRISED THE FOLLOWING CAMPS: ANCIENT ACADEMY: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9:00 AM TO 3:30 PM. THIS PROGRAM FEATURED HANDS-ON LEARNING ABOUT THE MONGOLIAN EMPIRE. SIX TEACHERS AND SIX ASSISTANTS SERVED 112 STUDENTS. ACADEMY AMERICANA: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9:00 AM TO 3:30 PM. THIS PROGRAM FEATURED HANDS-ON LEARNING ABOUT WESTWARD EXPANSION. TWO TEACHERS AND TWO ASSISTANTS SERVED 22 STUDENTS. ANIMAL ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9:00 AM TO 3:30 PM. THIS PROGRAM FEATURED HANDS-ON LEARNING ABOUT ANIMALS AND CONSERVATION. ONE TEACHER AND ONE ASSISTANT SERVED 22 STUDENTS. CREATIVE WRITING ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FROM 9:00 - 3:30 FOR BRIGHT CHILDREN IN GRADES 5-9 FOCUSING ON THE CREATIVE WRITING PROCESS. 20 STUDENTS WROTE AND SHARED POETRY AND STORIES LED BY ONE TEACHER AND ONE ASSISTANT. ECO ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT STUDENTS IN GRADES 2-8 FROM 9:00 AM TO 3:30 PM. TWO TEACHERS AND TWO ASSISTANTS INTRODUCED 36 STUDENTS TO THE WORLDS OF ECOLOGY AND ECONOMICS AND HOW THE TWO INTERSECT. ENVIRO-ACADEMY: ONE 2-WEEK SESSION OF SUMMER CAMP FROM 9:00 - 3:30 FOR BRIGHT STUDENTS IN GRADES 2-3 ON THE ENVIRONMENT, FOCUSING ON BIRDS AND TREES. ONE TEACHER AND ONE ASSISTANT SERVED 20 STUDENTS. JUNIOR SCIENCE SEARCHERS: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT STUDENTS IN GRADE K. STUDENTS LEARNED ABOUT VARIOUS HANDS-ON RELATED SCIENCE TOPICS, SUCH AS RAIN FORESTS AND DINOSAURS. FOUR TEACHERS AND FOUR ASSISTANTS SERVED 76 STUDENTS. MATH MARVELS AND MORE: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. THIS SESSION INCLUDED IN-DEPTH THEMATIC STUDY OF VARIOUS MATH, CREATIVE ARTS, AND SCIENCE TOPICS. THREE TEACHERS AND THREE ASSISTANTS SERVED 64 STUDENTS. NOVEL ENGINEERING: ONE 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. THIS SESSION EXPLORED THE ENGINEERING DESIGN PROCESS. TWO TEACHERS AND TWO ASSISTANTS SERVED 37 STUDENTS. SPACE ACADEMY: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. THIS SESSION INCLUDED IN-DEPTH THEMATIC EXPLORATIONS OF SPACE AND ROCKETRY. TEN TEACHERS AND TEN ASSISTANTS SERVED 164 STUDENTS. STOP MOTION ANIMATION: TWO 2-WEEK SESSIONS OF SUMMER CAMP FOR BRIGHT CHILDREN FROM 9 AM TO 3:30 PM. STUDENTS LEARNED HOW TO CREATE SHORT STOP- MOTION ANIMATION FILMS. TWO TEACHERS AND TWO ASSISTANTS SERVED 42 STUDENTS. EXTENDED DAY: SIX WEEKS OF BEFORE AND AFTER CARE FOR CHILDREN ATTENDING SUMMER CAMPS, INCLUDING STRUCTURED AND SELF-DIRECTED SUPERVISED ACTIVITIES.
FORM 990, PAGE 6, PART VI, LINE 11BMEMBERS OF THE FINANCE COMMITTEE REVIEW AND APPROVE THE FORM 990 BEFORE IT IS SUBMITTED TO THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE COUNCIL'S EXECUTIVE DIRECTOR REVIEWS THE ORGANIZATION'S CONFLICT-OF- INTEREST POLICIES WITH EACH TRUSTEE AND EMPLOYEE ANNUALLY AND DOCUMENTS ANY POTENTIAL CONFLICTS AND THEIR RESOLUTION.
FORM 990, PAGE 6, PART VI, LINE 15AAFTER REVIEWING THE COUNCIL'S ANNUAL BUDGET AND DECISIONS, AS DOCUMENTED IN BOARD MEETING NOTES, THE FINANCE COMMITTEE MEETS AND MAKES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE FOR ALL COMPENSATION DECISIONS.
FORM 990, PAGE 6, PART VI, LINE 19A COPY OF THE COUNCIL'S FORM 990 TAX RETURN IS AVAILABLE TO THE PUBLIC ON THE COUNCIL'S WEBSITE, GIFTEDRESOURCECOUNCIL.ORG.