GIFTED RESOURCE COUNCIL: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- GIFTED RESOURCE COUNCIL (EIN 43-1293166)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2024-05-08
- IRS object ID
- 202401299349301215
- Schema version
- 2021v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-08T10:03:02-04:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431835018 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEWIS AND ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8755 BIG BEND BLVD | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431293166 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GIFTED RESOURCE COUNCIL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GIFT | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10425 OLD OLIVE STREET RD STE LL-1 | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63141 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAURA B FALK | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3149625920 | PhoneNum |
| Signature | 2024-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LAURA B | PersonFirstNm |
| Person Last | FALK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 429005750 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FREDERICK C LEWIS | PreparerPersonNm |
| PTIN | P00114259 | PTIN |
| Phone | 3149621133 | PhoneNum |
| Preparation | 2024-04-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | LAURA B FALK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10425 OLD OLIVE STREET RD STE LL-1 | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63141 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $288,386 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | GIFTEDRESOURCECOUNCIL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | THE 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 Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $60,728 | PYContributionsGrantsAmt |
| CY Contributions Grants | $64,391 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $85,616 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $175,726 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $26,400 | PYOtherRevenueAmt |
| CY Other Revenue | $48,269 | CYOtherRevenueAmt |
| PY Total Revenue | $172,744 | PYTotalRevenueAmt |
| CY Total Revenue | $288,386 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,175 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,845 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $155,382 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $174,328 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $5,939 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $38,409 | PYOtherExpensesAmt |
| CY Other Expenses | $46,760 | CYOtherExpensesAmt |
| PY Total Expenses | $196,966 | PYTotalExpensesAmt |
| CY Total Expenses | $227,933 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$24,222 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $60,453 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,937 | TotalAssetsBOYAmt |
| Total Assets EOY | $91,390 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $3,000 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,937 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $88,390 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $189,372 | ExpenseAmt |
| Grant | $6,845 | GrantAmt |
| Revenue | $175,726 | RevenueAmt |
| Desc | ACADEMIC PROGRAMS FOR GIFTED STUDENTS INCLUDE THE FOLLOWING OFFERINGS: ACADEMIC CHALLENGE CUP: AN INTERDISTRICT GAMES COMPETITION IN THE AREAS OF CREATIVE THNKING, MATHEMATICS, AND LANGUAGE ARTS FOR CHILDREN GRADES 2-8. ACADEMY AMERICANA: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT CHILDREN IN GRADES 1-3 FROM 9:00 AM TO 3:30 PM. SUBJECTS RELATING TO AMERICAN HISTORY WERE TAUGHT TO 12 STUDENTS BY ONE TEACHER. 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 ANCIENT EGYPT. TWO TEACHERS AND TWO ASSISTANTS SERVED 80 STUDENTS. 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 ONE ASSISTANT SERVED 26 STUDENTS STUDYING THE WORLDS OF ECOLOGY AND ECONOMICS AND HOW THE TWO INTERSECT. JUNIOR SCIENCE SEARCHER5S: 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. ONE TEACHER SERVED 26 STUDENTS. LEARNING LABS: TWO 6-WEEK SESSIONS OF THEMATIC STUDY FOR BRIGHT CHILDREN IN VARIOUS SCIENCE, CREATIVE ARTS, AND MATH AREAS. 205 STUDENTS AGES 3-14 WERE SERVED BY 16 TEACHERS. 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 28 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 STUDY OF SPACE-RELATED SCIENCE, MATH, AND CREATIVE ARTS TOPICS. FIVE TEACHERS AND TWO ASSISTANTS SERVED 90 STUDENTS. EXTENDED DAY: SIX WEEKS OF BEFORE AND AFTER CARE FOR CHILDREN ATTENDING SUMMER CAMPS. INCLUDED STRUCTURED AND SELF-DIRECTED SUPERVISED ACTIVITIES. | Desc |
| Total Program Service Expenses | $189,372 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 35 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | false | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEWIS AND ASSOCIATES PC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3149621133 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8755 BIG BEND BLVD | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63119 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LAURA B FALK | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | Yes (X) | $74,667 | $0 | $2,240 |
| KATHY SURRATTSTATES | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE MURPHY | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RON CARON | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDY KALEN | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARY ANGERT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN BUTTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALISSA DUEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELLEN DUNCAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE KREKELER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DYAN MCGUIRE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AGNES MEYO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MORGAN MOODY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE PYZYK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURIE SENOL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAM WASHINGTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $74,667 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,240 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $21,349 | MembershipDuesAmt |
| All Other Contributions | $43,042 | AllOtherContributionsAmt |
| Noncash Contributions | $5,600 | NoncashContributionsAmt |
| Total Contributions | $64,391 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLASSES FOR GIFTED STUDENTS | Desc |
| Total Revenue Column | $175,726 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $175,726 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $175,726 | TotalProgramServiceRevenueAmt |
| Gross Sales Of Inventory | $384 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $384 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $384 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYCHECK PROTECT PLAN FUNDING | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $47,885 | TotalRevenueColumnAmt |
| Exclusion | $47,885 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $47,885 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $288,386 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $176,110 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $47,885 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,845 | TotalAmt |
| Program Services | $6,845 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,667 | TotalAmt |
| Program Services | $58,875 | ProgramServicesAmt |
| Management And General | $12,059 | ManagementAndGeneralAmt |
| Fundraising | $3,733 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,721 | TotalAmt |
| Program Services | $80,390 | ProgramServicesAmt |
| Management And General | $4,331 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,871 | TotalAmt |
| Program Services | $2,383 | ProgramServicesAmt |
| Management And General | $488 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,069 | TotalAmt |
| Program Services | $10,622 | ProgramServicesAmt |
| Management And General | $1,161 | ManagementAndGeneralAmt |
| Fundraising | $286 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Management And General | $10,000 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694 | TotalAmt |
| Management And General | $694 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,664 | TotalAmt |
| Program Services | $309 | ProgramServicesAmt |
| Management And General | $89 | ManagementAndGeneralAmt |
| Fundraising | $1,266 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200 | TotalAmt |
| Management And General | $200 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,998 | TotalAmt |
| Program Services | $14,969 | ProgramServicesAmt |
| Management And General | $1,029 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $416 | TotalAmt |
| Management And General | $416 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $404 | TotalAmt |
| Management And General | $404 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,481 | TotalAmt |
| Program Services | $2,059 | ProgramServicesAmt |
| Management And General | $422 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| SUPPLIES | $5,586 | $5,586 |
| PAYPAL PROCESSING FEES | $2,783 | $2,783 |
| TELEPHONE | $1,892 | $1,892 |
| PAYROLL PREPARATION EXPEN | $1,474 | $1,474 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,168 | TotalAmt |
| Program Services | $1,185 | ProgramServicesAmt |
| Management And General | $1,329 | ManagementAndGeneralAmt |
| Fundraising | $654 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,933 | TotalAmt |
| Program Services | $189,372 | ProgramServicesAmt |
| Management And General | $32,622 | ManagementAndGeneralAmt |
| Fundraising | $5,939 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,533 | BOYAmt |
| EOY | $91,390 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,486 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,486 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $404 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,937 | BOYAmt |
| EOY | $91,390 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,071 | BOYAmt |
| EOY | $72,243 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,866 | BOYAmt |
| EOY | $16,147 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,937 | BOYAmt |
| EOY | $88,390 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,937 | BOYAmt |
| EOY | $91,390 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $60,453 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
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 Minus4 Years | $55,056 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,190 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,596 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,328 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64,391 | CurrentTaxYearAmt |
| Total | $289,561 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $206,205 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $231,674 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $225,977 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $115,004 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $176,110 | CurrentTaxYearAmt |
| Total | $954,970 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $261,261 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $289,864 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $277,573 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $175,332 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $240,501 | CurrentTaxYearAmt |
| Total | $1,244,531 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,244,531 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25 | CurrentTaxYearMinus1YearAmt |
| Total | $752 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25 | CurrentTaxYearMinus1YearAmt |
| Total | $752 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $46,885 | CurrentTaxYearAmt |
| Total | $46,885 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,356 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,636 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $365 | CurrentTaxYearMinus1YearAmt |
| Total | $7,057 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $263,819 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $292,800 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $279,498 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $175,722 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $287,386 | CurrentTaxYearAmt |
| Total | $1,299,225 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95790 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | OTHER INCIDENTAL OPERATING INCOME 7,057 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WITHHELD 403(B) CONTRIBUTIONS | Desc |
| Amt | $3,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $288,386 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $288,386 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $288,386 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $227,933 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $227,933 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $227,933 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AWARDED | GrantTypeTxt |
| Recipient | 16 | RecipientCnt |
| Cash Grant | $6,845 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | ALL GIFTS AND GRANTS SPECIFY THEY WILL BE USED FOR TUITION IN THE SUMMER PROGRAM AND ARE USED ONLY AS SPECIFIED. THE GIFTED RESOURCE COUNCIL TAKES DAILY ATTENDANCE FOR ALL STUDENTS, INCLUDING THOSE WHO HAVE RECEIVED SCHOLARSHIPS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | THE ORIGINAL FORM 990 WAS PREPARED BY THE GIFTED RESOURCE COUNCIL'S BOOKKEEPER BASED ON REVIEWED FINANCIAL STATEMENTS PREPARED BY AN INDEPENDENT CPA FOR THE YEARS 2020 AND 2021. THE AMENDED FORM 990 IS PREPARED BY A NEW CPA BASED ON REVISED REVIEWED FINANCIAL STATEMENTS HE PREPARED FOR THE YEARS 2021 AND 2022. THIS AMENDMENT CORRECTS TWO MISSTATEMENTS OF ACCRUED EXPENSES AS OF THE END OF 2021 (TOTALING 2,994) IN THE ORIGINAL REVIEWED FINANCIAL STATEMENTS. IT CORRECTS THREE SMALL BANK RECONCILIATION DIFFERENCES DISREGARDED FOR THE ORIGINAL REVIEWED STATEMENTS, RESULTING IN A NET DECREASE IN CASH OF 154, OFFSET BY ADJUSTMENTS TO PAYROLL EXPENSE. IT REPORTS THE REVENUE AND EXPENSES FROM THE ORGANIZATION'S PROGRAM SERVICES AS REVENUE AND EXPENSES FOR A SINGLE SERVICE (BRINGING TOGETHER THE RESOURCES OF THE COMMUNITY, SCHOOLS, AND PARENTS TO HELP GIFTED AND TALENTED CHILDREN ACHIEVE THEIR POTENTIAL) IN LIEU OF LISTING THE NINE STUDENT CLASSES OFFERED BY THE COUNCIL AS SEPARATE PROGRAM SERVICES. IT ALSO REPORTS INCOME OF 47,885 FROM PAYCHECK PROTECTION PLAN LOAN FORGIVENESS AS "OTHER REVENUE" ON FORM 990 LINE 11 IN LIEU OF REPORTING IT AS INCOME FROM "CONTRIBUTIONS AND GRANTS" ON FORM 990 LINE 8. |
| FORM 990, PAGE 2, PART III, LINE 4A | ACADEMIC PROGRAMS FOR GIFTED STUDENTS INCLUDE THE FOLLOWING OFFERINGS: ACADEMIC CHALLENGE CUP: AN INTERDISTRICT GAMES COMPETITION IN THE AREAS OF CREATIVE THNKING, MATHEMATICS, AND LANGUAGE ARTS FOR CHILDREN GRADES 2-8. ACADEMY AMERICANA: ONE 2-WEEK SESSION OF SUMMER CAMP FOR BRIGHT CHILDREN IN GRADES 1-3 FROM 9:00 AM TO 3:30 PM. SUBJECTS RELATING TO AMERICAN HISTORY WERE TAUGHT TO 12 STUDENTS BY ONE TEACHER. 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 ANCIENT EGYPT. TWO TEACHERS AND TWO ASSISTANTS SERVED 80 STUDENTS. 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 ONE ASSISTANT SERVED 26 STUDENTS STUDYING THE WORLDS OF ECOLOGY AND ECONOMICS AND HOW THE TWO INTERSECT. JUNIOR SCIENCE SEARCHER5S: 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. ONE TEACHER SERVED 26 STUDENTS. LEARNING LABS: TWO 6-WEEK SESSIONS OF THEMATIC STUDY FOR BRIGHT CHILDREN IN VARIOUS SCIENCE, CREATIVE ARTS, AND MATH AREAS. 205 STUDENTS AGES 3-14 WERE SERVED BY 16 TEACHERS. 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 28 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 STUDY OF SPACE-RELATED SCIENCE, MATH, AND CREATIVE ARTS TOPICS. FIVE TEACHERS AND TWO ASSISTANTS SERVED 90 STUDENTS. EXTENDED DAY: SIX WEEKS OF BEFORE AND AFTER CARE FOR CHILDREN ATTENDING SUMMER CAMPS. INCLUDED STRUCTURED AND SELF-DIRECTED SUPERVISED ACTIVITIES. |
| FORM 990, PAGE 6, PART VI, LINE 8A | THE ORGANIZATION'S SECRETARY TAKES MINUTES AT EVERY MEETING AND DISTRIBUTES THOSE MINUTES TO EACH MEMBER. THE MINUTES FOR EACH MEETING ARE REVIEWED AND APPROVED AT THE FOLLOWING MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | MEMBERS OF THE FINANCE COMMITTEE REVIEW AND APPROVE THE FORM 990 BEFORE IT IS SUBMITTED TO THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | AFTER 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 19 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON RECEIPT OF A WRITTEN REQUEST SUBMITTED TO THE COUNCIL'S OFFICE AT 10425 OLD OLIVE STREET, ST. LOUIS, MISSOURI. |
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