BURLINGTON FIRST PRESBYTERIAN CHURCH CHILD DEVELOPMENT CENTER IN: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BURLINGTON FIRST PRESBYTERIAN CHURCH CHILD DEVELOPMENT CENTER IN (EIN 45-5432913)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-14
- IRS object ID
- 202412889349302141
- Schema version
- 2023v5.0
- 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 | 2024-10-14T18:44:26-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 561037874 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STOUT STUART MCGOWEN & KING LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1440 | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 272161440 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455432913 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BURLINGTON FIRST PRESBYTERIAN | BusinessNameLine1Txt |
| Business Name Line2 | CHURCH CHILD DEVELOPMENT CTR INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BURL | BusinessNameControlTxt |
| Phone | 3362267055 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 508 W DAVIS STREET | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27215 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES LUNDE | PersonNm |
| Person Title | SR PASTOR AND PRES | PersonTitleTxt |
| Phone | 3362281703 | PhoneNum |
| Signature | 2024-10-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS D MCGOWEN JR | PreparerPersonNm |
| PTIN | P00068135 | PTIN |
| Phone | 3362267343 | PhoneNum |
| Preparation | 2024-10-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES LUNDE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 508 W DAVIS ST | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $965,316 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FPCBURLINGTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE CARE OF PRE-SCHOOL AGE CHILDREN AWAY FROM THEIR HOMES IN A MANNER THAT PROVIDES A SAFE, NURTURING ENVIRONMENT FOR THE CHILDREN AND ADVANCES THE COMMUNITY OUTREACH MISSION OF THE FIRST PRESBYTERIAN CHURCH OF BURLINGTON, NC. IT IS A FIVE STAR LICENSED CENTER WHICH ATTEMPTS TO MEET THE WIDE-RANGE OF SPIRITUAL, PHYSICAL, EMOTIONAL, SOCIAL AND INTELLECTUAL NEEDS OF EACH CHILD WITHIN THE FRAMEWORK OF A PROTECTIVE ENVIRONMENT. OUR PRIME PURPOSE IS TO PROVIDE A WARM, ACCEPTING CLIMATE IN WHICH AN EDUCATIONAL THREAD LINKS ALL OF THE PROGRAM COMPONENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 33 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $206,135 | PYContributionsGrantsAmt |
| CY Contributions Grants | $86,292 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $812,009 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $876,349 | CYProgramServiceRevenueAmt |
| PY Investment Income | $75 | PYInvestmentIncomeAmt |
| CY Investment Income | $151 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,029 | PYOtherRevenueAmt |
| CY Other Revenue | $2,524 | CYOtherRevenueAmt |
| PY Total Revenue | $1,019,248 | PYTotalRevenueAmt |
| CY Total Revenue | $965,316 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $866,748 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $944,821 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $159,641 | PYOtherExpensesAmt |
| CY Other Expenses | $141,509 | CYOtherExpensesAmt |
| PY Total Expenses | $1,026,389 | PYTotalExpensesAmt |
| CY Total Expenses | $1,086,330 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,141 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$121,014 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $329,224 | TotalAssetsBOYAmt |
| Total Assets EOY | $208,276 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $66 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $329,224 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $208,210 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE CARE OF PRE-SCHOOL AGE CHILDREN AWAY FROM THEIR HOMES IN A MANNER THAT PROVIDES A SAFE, NURTURING ENVIRONMENT FOR THE CHILDREN AND ADVANCES THE COMMUNITY OUTREACH MISSION OF THE FIRST PRESBYTERIAN CHURCH OF BURLINGTON, NC. IT IS A FIVE STAR LICENSED CENTER WHICH ATTEMPTS TO MEET THE WIDE-RANGE OF SPIRITUAL, PHYSICAL, EMOTIONAL, SOCIAL AND INTELLECTUAL NEEDS OF EACH CHILD WITHIN THE FRAMEWORK OF A PROTECTIVE ENVIRONMENT. OUR PRIME PURPOSE IS TO PROVIDE A WARM, ACCEPTING CLIMATE IN WHICH AN EDUCATIONAL THREAD LINKS ALL OF THE PROGRAM COMPONENTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,086,330 | ExpenseAmt |
| Revenue | $876,349 | RevenueAmt |
| Desc | PROVIDING SAFE DAYLONG CARE IN A FIVE STAR LICENSED DAY CARE CENTER TO MEET THE WIDE RANGE OF SPIRITUAL, PHYSICAL, EMOTIONAL, SOCIAL, AND INTELLECTUAL NEEDS OF EACH CHILD WITHIN THE FRAMEWORK OF A PROTECTIVE ENVIRONMENT. THE CENTER WAS STARTED BY, IS HOUSED IN AND SUPPORTED BY THE FIRST PRESBYTERIAN CHURCH OF BURLINGTON, NC AND SERVED AN AVERAGE OF 79 CHILDREN AT ANY ONE TIME IN 2023. | Desc |
| Total Program Service Expenses | $1,086,330 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | false | 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 | Yes (true) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 33 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | 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 | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TORI STADLER | PersonNm |
| Phone | 3362281703 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 508 W DAVIS ST | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27215 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DAVINA BOLDIN WOODS | |||||||
| DIRECTOR | 40.00 | 0.00 | Yes (X) | $79,000 | $0 | $0 | |
| CINDY GILLIAM | |||||||
| BOARD MEMBER | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TRINA HOLT | |||||||
| BOARD MEMBER | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| PENNY LEWIS | |||||||
| BOARD MEMBER | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JOSEPH PRINGLE | |||||||
| BOARD MEMBER | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| GAVIN STEVENS | |||||||
| BOARD CHAIR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| NICOLE WURL | |||||||
| BOARD MEMBER | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| SEE ATTACHED LIST | |||||||
| CHURCH SESSI | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| AMI HILL | |||||||
| TREASURER | 0.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT HILL | |||||||
| PRES OF CHUR | 0.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES LUNDE | |||||||
| SR PASTOR AN | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $79,000 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $85,422 | GovernmentGrantsAmt |
| All Other Contributions | $870 | AllOtherContributionsAmt |
| Total Contributions | $86,292 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CHILD CARE TUITION AND FEES | 624410 | $815,651 | $815,651 |
| FOOD SERVICE PROGRAM PAYMENTS | 624410 | $58,948 | $58,948 |
| REGISTRATION FEES | 624410 | $1,750 | $1,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $876,349 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $151 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $151 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $786 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $786 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| SALES TAX REFUNDS | $1,568 | $1,568 |
| KEY FOB PAYMENTS | $170 | $170 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,738 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $965,316 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $878,238 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $734,493 | TotalAmt |
| Program Services | $734,493 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,139 | TotalAmt |
| Program Services | $154,139 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,189 | TotalAmt |
| Program Services | $56,189 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,793 | TotalAmt |
| Program Services | $6,793 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,561 | TotalAmt |
| Program Services | $69,561 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,125 | TotalAmt |
| Program Services | $9,125 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FOOD AND MILK | $46,105 | $46,105 |
| EDUCATIONAL & HYGIENE SUP | $5,076 | $5,076 |
| PROFESSIONAL SERVICES | $2,006 | $2,006 |
| HIRING TRAINING WELLNE | $1,765 | $1,765 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,078 | TotalAmt |
| Program Services | $1,078 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,086,330 | TotalAmt |
| Program Services | $1,086,330 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,480 | BOYAmt |
| EOY | $205,402 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,615 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,615 | BOYAmt |
| EOY | $2,615 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129 | BOYAmt |
| EOY | $259 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,224 | BOYAmt |
| EOY | $208,276 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $66 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $66 | 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 | $329,224 | BOYAmt |
| EOY | $208,210 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,224 | BOYAmt |
| EOY | $208,210 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,224 | BOYAmt |
| EOY | $208,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$121,014 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
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 Minus3 Years | $166,873 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $233,804 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $206,135 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,292 | CurrentTaxYearAmt |
| Total | $693,104 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $721,658 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $549,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $732,296 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $813,113 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $879,024 | CurrentTaxYearAmt |
| Total | $3,695,872 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $521 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $397 | CurrentTaxYearMinus3YearsAmt |
| Total | $918 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $722,179 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $717,051 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $966,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,019,248 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $965,316 | CurrentTaxYearAmt |
| Total | $4,389,894 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,389,894 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $722,179 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $717,051 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $966,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,019,248 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $965,316 | CurrentTaxYearAmt |
| Total | $4,389,894 | 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 |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,615 | OtherCostOrOtherBasisAmt |
| Book Value | $2,615 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,615 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EMP BENEFITS WITHHELD | Desc |
| Amt | $66 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $66 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO PROVIDE CARE OF PRE-SCHOOL AGE CHILDREN AWAY FROM THEIR HOMES IN A MANNER THAT PROVIDES A SAFE, NURTURING ENVIRONMENT FOR THE CHILDREN AND ADVANCES THE COMMUNITY OUTREACH MISSION OF THE FIRST PRESBYTERIAN CHURCH OF BURLINGTON, NC. IT IS A FIVE STAR LICENSED CENTER WHICH ATTEMPTS TO MEET THE WIDE-RANGE OF SPIRITUAL, PHYSICAL, EMOTIONAL, SOCIAL AND INTELLECTUAL NEEDS OF EACH CHILD WITHIN THE FRAMEWORK OF A PROTECTIVE ENVIRONMENT. OUR PRIME PURPOSE IS TO PROVIDE A WARM, ACCEPTING CLIMATE IN WHICH AN EDUCATIONAL THREAD LINKS ALL OF THE PROGRAM COMPONENTS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | EACH ACTIVE ELDER ON THE SESSION OF THE FIRST PRESBYTERIAN CHURCH OF BURLINGTON, NC, ALONG WITH EACH INSTALLED PASTOR OR ASSOCIATE PASTOR OF THE CHURCH, IS AN ACTIVE MEMBER OF THE CORPORATION. THE BYLAWS OF THE CORPORATION RESERVE CERTAIN MAJOR RIGHTS TO THE MEMBERS OF THE SESSION, INCLUDING THE ELECTION, REMOVAL AND NUMBER OF DIRECTORS OF THE CORPORATION, CERTAIN POLICIES REGARDING DIRECTORS, THE RIGHT TO DESIGNATE THE CHAIR OF THE CORPORATION, TO AMEND THE BYLAWS, AND TO MERGE OR DISSOLVE THE CORPORATION OR SELL OR TRANSFER ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S PROPERTY. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EACH ACTIVE ELDER ON THE SESSION OF THE FIRST PRESBYTERIAN CHURCH OF BURLINGTON, NC, ALONG WITH EACH INSTALLED PASTOR OR ASSOCIATE PASTOR OF THE CHURCH, IS AN ACTIVE MEMBER OF THE CORPORATION. THE BYLAWS OF THE CORPORATION RESERVE CERTAIN MAJOR RIGHTS TO THE MEMBERS OF THE SESSION, INCLUDING THE ELECTION, REMOVAL AND NUMBER OF DIRECTORS OF THE CORPORATION, CERTAIN POLICIES REGARDING DIRECTORS, THE RIGHT TO DESIGNATE THE CHAIR OF THE CORPORATION, TO AMEND THE BYLAWS, AND TO MERGE OR DISSOLVE THE CORPORATION OR SELL OR TRANSFER ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S PROPERTY. |
| FORM 990, PAGE 6, PART VI, LINE 7B | EACH ACTIVE ELDER OF THE SESSION OF THE FIRST PRESBYTERIAN CHURCH OF BURLINGTON, NC, ALONG WITH EACH INSTALLED PASTOR OR ASSOCIATE PASTOR OF THE CHURCH, IS AN ACTIVE MEMBER OF THE CORPORATION. THE BYLAWS OF THE CORPORATION RESERVE CERTAIN MAJOR RIGHTS TO THE MEMBERS OF THE SESSION, INCLUDING THE ELECTION, REMOVAL AND NUMBER OF DIRECTORS OF THE CORPORATION, CERTAIN POLICIES REGARDING DIRECTORS, THE RIGHT TO DESIGNATE THE CHAIR OF THE CORPORATION, TO AMEND THE BYLAWS, AND TO MERGE OR DISSOLVE THE CORPORATION OR SELL OR TRANSFER ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S PROPERTY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THIS DOCUMENT WAS PROVIDED TO THE MEMBERS OF THE CENTER'S GOVERNING BOARD AT A SEPTEMBER 17, 2024 BOARD MEETING. THE FILING OF THIS RETURN WAS APPROVED BY THE BOARD AT THAT MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CORPORATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH HAS BEEN ADOPTED BY THE BOARD. THIS POLICY REQUIRES ANNUAL ACKNOWLEDGMENT OF THE POLICY AND AGREEMENT TO COMPLY WITH THE POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE DIRECTOR'S COMPENSATION IS ANNUALLY REVIEWED BY THE BOARD OF DIRECTORS AND ANY ADJUSTMENT REQUIRES A VOTE BY THE BOARD. THE PRESIDENT OF THE CORPORATION WHO IS ALSO THE SENIOR PASTOR OF THE CHURCH AND THE ASSOCIATE PASTORS' COMPENSATION IS PART OF THE TERMS OF CALL WHICH ARE APPROVED BY THE CONGREGATION UNDER THE BOOK OF ORDER OF THE PRESBYTERIAN CHURCH, (USA). THE TERMS OF THIS CALL ARE REVIEWED ANNUALLY BY THE SESSION OF THE CHURCH. THE POSITION OF BOARD CHAIR IS UNPAID. THE CHURCH DIRECTOR OF CHRISTIAN EDUCATION'S COMPENSATION IS APPROVED BY THE SESSION AS PART OF IT'S ANNUAL BUDGET PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE DIRECTOR'S COMPENSATION IS ANNUALLY REVIEWED BY THE BOARD OF DIRECTORS AND ANY ADJUSTMENT REQUIRES A VOTE BY THE BOARD. THE PRESIDENT OF THE CORPORATION WHO IS ALSO THE SENIOR PASTOR OF THE CHURCH AND THE ASSOCIATE PASTORS' COMPENSATION IS PART OF THE TERMS OF CALL WHICH ARE APPROVED BY THE CONGREGATION UNDER THE BOOK OF ORDER OF THE PRESBYTERIAN CHURCH, (USA). THE TERMS OF THIS CALL ARE REVIEWED ANNUALLY BY THE SESSION OF THE CHURCH. THE POSITION OF BOARD CHAIR IS UNPAID. THE CHURCH DIRECTOR OF CHRISTIAN EDUCATION COMPENSATION IS APPROVED BY THE SESSION AS PART OF IT'S ANNUAL BUDGET PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 18 | A COPY OF THE 990 IS AVAILABLE AT THE CORPORATION'S OFFICES AND AT WWW.GUIDESTAR.ORG. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE CORPORATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND IRS FORM 990 ARE AVAILABLE AT THE CORPORATION'S OFFICES. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRST PRESBYTERIAN CHURCH OF BURLIN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 508 W DAVIS ST | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 560529969 | EIN |
| Primary Activities | CHURCH | PrimaryActivitiesTxt |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| FIRST PRESBYTERIAN CHURCH OF BURLIN | ||
| K | $24,000 | CASH BASIS |
| FIRST PRESBYTERIAN CHURCH OF BURLIN | ||
| P | $46,850 | CASH BASIS |
| FIRST PRESBYTERIAN CHURCH OF BURLIN | ||
| N | CASH BASIS | |
Comments