GIFTED RESOURCE COUNCIL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GIFTED RESOURCE COUNCIL (EIN 43-1293166)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202403209349320555
- 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 | 2024-11-15T16:17:12-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | 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 | 2023-01-01 | 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 |
| Phone | 3149625920 | PhoneNum |
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 | 2024-11-15 | 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 | FREDERICK C LEWIS | PreparerPersonNm |
| PTIN | P00114259 | PTIN |
| Phone | 3149621133 | PhoneNum |
| Preparation | 2024-11-15 | 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 | 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 | $406,702 | 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 | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 49 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $47,403 | PYContributionsGrantsAmt |
| CY Contributions Grants | $56,143 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $258,198 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $323,039 | CYProgramServiceRevenueAmt |
| CY Investment Income | $2,420 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,699 | PYOtherRevenueAmt |
| CY Other Revenue | $5,062 | CYOtherRevenueAmt |
| PY Total Revenue | $307,300 | PYTotalRevenueAmt |
| CY Total Revenue | $386,664 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,295 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,460 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $212,563 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $222,409 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $7,756 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $59,663 | PYOtherExpensesAmt |
| CY Other Expenses | $64,051 | CYOtherExpensesAmt |
| PY Total Expenses | $276,521 | PYTotalExpensesAmt |
| CY Total Expenses | $290,920 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $30,779 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $95,744 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $119,169 | TotalAssetsBOYAmt |
| Total Assets EOY | $214,913 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $119,169 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $214,913 | 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 | $246,570 | ExpenseAmt |
| Grant | $4,460 | GrantAmt |
| Revenue | $323,039 | RevenueAmt |
| Desc | ACADEMIC PROGRAMS FOR GIFTED STUDENTS INCLUDE THE FOLLOWING OFFERINGS: ACADEMIC CHALLENGE CUP: AN INTERDISTRICT GAMES COMPETITION IN THE AREAS OF CREATIVE THINKING, MATHEMATICS, AND LANGUAGE ARTS FOR CHILDREN GRADES 2-8. IN 2023 730 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 267 STUDENTS AGES 5-14. 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 ANCIENT EGYPT. SIX TEACHERS AND SIX ASSISTANTS SERVED 102 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 ANCIENT EGYPT. TWO TEACHERS AND TWO ASSISTANTS SERVED 22 STUDENTS. ANIMAL 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 ANIMALS AND CONSERVATION. ONE TEACHER AND ONE ASSISTANT SERVED 22 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 TWO ASSISTANTS INTRODUCED 36 STUDENTS TO THE WORLDS OF ECOLOGY AND ECONOMICS AND HOW THE TWO INTERSECT. 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. TWO TEACHERS AND TWO ASSISTANTS SERVED 39 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 55 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. ONE TEACHER AND ONE ASSISTANT SERVED 20 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. EIGHT TEACHERS AND EIGHT ASSISTANTS SERVED 159 STUDENTS. STOP MOTION ANIMATION: ONE 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. ONE TEACHER AND ONE ASSISTANT SERVED 20 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 | $246,570 | 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 | false | 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 | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 49 | 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 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 | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
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 (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| LAURA B FALK | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $80,000 | $0 | $2,400 | |
| KATHY SURRATT STATES | ||||||
| PRESIDENT | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEVE MURPHY | ||||||
| VICE PRESIDE | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RON CARON | ||||||
| TREASURER | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SANDY KALIN | ||||||
| SECRETARY | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALISSA DUEL | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| STEVE KREKELER | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| AGNES MEYO | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MORGAN MOODY | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DEBBIE PYZYK | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| PAM WASHINGTON | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $80,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,400 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $18,671 | MembershipDuesAmt |
| Fundraising | $325 | FundraisingAmt |
| All Other Contributions | $37,147 | AllOtherContributionsAmt |
| Noncash Contributions | $16,502 | NoncashContributionsAmt |
| Total Contributions | $56,143 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLASSES FOR GIFTED STUDENTS | Desc |
| Total Revenue Column | $323,039 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $323,039 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $323,039 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,004 | TotalRevenueColumnAmt |
| Exclusion | $2,004 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,918 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,502 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $416 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $416 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $416 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,770 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $325 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $758 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,012 | TotalRevenueColumnAmt |
| Exclusion | $6,012 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,828 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,778 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$950 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$950 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $386,664 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $322,505 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $8,016 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,460 | TotalAmt |
| Program Services | $4,460 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,000 | TotalAmt |
| Program Services | $63,080 | ProgramServicesAmt |
| Management And General | $12,920 | ManagementAndGeneralAmt |
| Fundraising | $4,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,549 | TotalAmt |
| Program Services | $117,941 | ProgramServicesAmt |
| Management And General | $5,608 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,289 | TotalAmt |
| Program Services | $2,730 | ProgramServicesAmt |
| Management And General | $559 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,571 | TotalAmt |
| Program Services | $13,848 | ProgramServicesAmt |
| Management And General | $1,417 | ManagementAndGeneralAmt |
| Fundraising | $306 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,660 | TotalAmt |
| Management And General | $3,660 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175 | TotalAmt |
| Management And General | $175 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,195 | TotalAmt |
| Management And General | $1,195 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,596 | TotalAmt |
| Program Services | $1,982 | ProgramServicesAmt |
| Management And General | $178 | ManagementAndGeneralAmt |
| Fundraising | $3,436 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,807 | TotalAmt |
| Management And General | $3,807 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,985 | TotalAmt |
| Program Services | $17,759 | ProgramServicesAmt |
| Management And General | $1,226 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335 | TotalAmt |
| Management And General | $335 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53 | TotalAmt |
| Management And General | $53 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,177 | TotalAmt |
| Program Services | $2,626 | ProgramServicesAmt |
| Management And General | $537 | ManagementAndGeneralAmt |
| Fundraising | $14 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $10,546 | $10,546 | |
| PAYPAL PROCESSING FEES | $4,078 | $4,078 | |
| MOVING EXPENSE | $3,000 | $3,000 | |
| TELEPHONE EXPENSE | $1,992 | $1,992 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,452 | TotalAmt |
| Program Services | $5,528 | ProgramServicesAmt |
| Management And General | $1,924 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,920 | TotalAmt |
| Program Services | $246,570 | ProgramServicesAmt |
| Management And General | $36,594 | ManagementAndGeneralAmt |
| Fundraising | $7,756 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,901 | BOYAmt |
| EOY | $135,411 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | -$175 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,268 | BOYAmt |
| EOY | $862 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,014 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,539 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $475 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $76,660 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,680 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,169 | BOYAmt |
| EOY | $214,913 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $105,256 | BOYAmt |
| EOY | $197,775 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,913 | BOYAmt |
| EOY | $17,138 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,169 | BOYAmt |
| EOY | $214,913 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,169 | BOYAmt |
| EOY | $214,913 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $95,744 | 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 |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $51,596 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $60,328 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,391 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,403 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,143 | CurrentTaxYearAmt |
| Total | $279,861 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $225,977 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $115,004 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $176,110 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $259,897 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $324,867 | CurrentTaxYearAmt |
| Total | $1,101,855 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $277,573 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $175,332 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240,501 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $307,300 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $381,010 | CurrentTaxYearAmt |
| Total | $1,381,716 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,381,716 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $225 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $2,004 | CurrentTaxYearAmt |
| Total | $2,254 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $225 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $2,004 | CurrentTaxYearAmt |
| Total | $2,254 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $46,885 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $5,012 | CurrentTaxYearAmt |
| Total | $51,897 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,700 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $365 | CurrentTaxYearMinus3YearsAmt |
| Total | $2,065 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $279,498 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $175,722 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $287,386 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $307,300 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $388,026 | CurrentTaxYearAmt |
| Total | $1,437,932 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96090 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96120 | PublicSupportPY509Pct |
| 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 2,065 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $386,664 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $386,664 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $386,664 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $290,920 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $290,920 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $290,920 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 THINKING, MATHEMATICS, AND LANGUAGE ARTS FOR CHILDREN GRADES 2-8. IN 2023 730 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 267 STUDENTS AGES 5-14. 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 ANCIENT EGYPT. SIX TEACHERS AND SIX ASSISTANTS SERVED 102 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 ANCIENT EGYPT. TWO TEACHERS AND TWO ASSISTANTS SERVED 22 STUDENTS. ANIMAL 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 ANIMALS AND CONSERVATION. ONE TEACHER AND ONE ASSISTANT SERVED 22 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 TWO ASSISTANTS INTRODUCED 36 STUDENTS TO THE WORLDS OF ECOLOGY AND ECONOMICS AND HOW THE TWO INTERSECT. 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. TWO TEACHERS AND TWO ASSISTANTS SERVED 39 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 55 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. ONE TEACHER AND ONE ASSISTANT SERVED 20 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. EIGHT TEACHERS AND EIGHT ASSISTANTS SERVED 159 STUDENTS. STOP MOTION ANIMATION: ONE 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. ONE TEACHER AND ONE ASSISTANT SERVED 20 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 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 12C | THE 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 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 | A COPY OF THE COUNCIL'S FORM 990 TAX RETURN IS AVAILABLE TO THE PUBLIC ON THE COUNCIL'S WEBSITE, GIFTEDRESOURCECOUNCIL.ORG. |
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