BETA

LEARNING CENTER: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
LEARNING CENTER (EIN 43-0970419)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-07
IRS object ID
202303119349202370
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-07T21:25:51ZReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431871840PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HRB TAX GROUP INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11301 MAIN ST STE 102CAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64105ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN430970419EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE LEARNING CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEARBusinessNameControlTxt
Phone3147602709PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14504 WESTMINISTER PLACEAddressLine1Txt
CitySAINT LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63108ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTIMOTHY HIRZELPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3147602709PhoneNum
Signature2023-11-07SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstTIMOTHYPersonFirstNm
Person LastHIRZELPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBradley BainPreparerPersonNm
PTINP00550834PTIN
Phone8004725625PhoneNum
Preparation2023-11-07PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressTHELINK AUDITORIUM.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$65,384GrossReceiptsAmt
Contributions Gifts Grants Etc$52,706ContributionsGiftsGrantsEtcAmt
Program Service Revenue$12,674ProgramServiceRevenueAmt
Investment Income$4InvestmentIncomeAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Total Revenue$65,384TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$2,028FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$19,736OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$707PrintingPublicationsPostageAmt
Other Expenses Total$59,586OtherExpensesTotalAmt
Total Expenses$82,057TotalExpensesAmt
Excess Or Deficit For Year-$16,673ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$299,370NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$282,697NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$60,870BOYAmt
EOY$44,197EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$200,000BOYAmt
EOY$200,000EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$38,500BOYAmt
EOY$38,500EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$299,370BOYAmt
EOY$282,697EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$299,370BOYAmt
EOY$282,697EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeSUPPORT OF EDUCATION & THE ARTS THRU USE OF OUR FACILITIESPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
PROVIDE FACILITIES FOR ST LOUIS SWING (TEACH SWING DANCE AND HOLD DANCES OPEN TO PUBLIC EST 600 PEOPLE BENEFITED$69,750
PROVIDE FACILITIES FOR ROSATI KAIN HS THEARITICAL & MUSICAL ARTS PRODUCTIONS AND REHERSALS APPROX 150 PEOPLE BENEFITED$9,025
PROVIDE FACILITIES FOR VARIOUS ONE TIME MUSICAL AND THEATRICAL PRODUCTIONS EST 250 PEOPLE BENEFITED$2,500
FieldValueIRS element (for citing)
Total Program Service Expenses$81,275TotalProgramServiceExpensesAmt
Info In Schedule O Part IVYes (X)InfoInScheduleOPartIVInd

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
BRIAN ELSESSER
PRESIDENT10.00$0
JONATHAN MEYER
V PRESIDENT MKT/FUND2.00$0
SCOTT INTAGLIATA
SECRETARY. BLDG & GR2.00$0
TIMOTHY HIRZEL
TREASURER, BLDG & GR9.00$0
KURT WOLFGRAM
LEGAL COUNSEL, BLDG1.20$0
JEFFREY BISHOP
DIRECTOR PROGRAMMING1.00$0
FRANCES DICKEY
DIRECTOR, PROGRAMMIN2.00$0
MICHELLE KO
DIRECTOR, STRATEGIC5.00$0
WILLIAM SEIBERT
DIRECTOR, BLDG & GRN1.00$0
DAVID WEAVER
DIRECTOR, ARTS1.00$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously RptYes (true)ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Loans To From Officers$225,000LoansToFromOfficersAmt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE LINK AUDITORIUMBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14504 WESTMINISTERAddressLine1Txt
Address Line2ST LOUISAddressLine2Txt
CitySaint LouisCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63108ZIPCd
FieldValueIRS element (for citing)
Phone3147602709PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,301CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,105CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20,052CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$23,192CurrentTaxYearMinus1YearAmt
Current Tax Year$52,706CurrentTaxYearAmt
Total$111,356TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,301CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,105CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20,052CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$23,192CurrentTaxYearMinus1YearAmt
Current Tax Year$52,706CurrentTaxYearAmt
Total$111,356TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$111,356PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,685CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,434CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,552CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$34,587CurrentTaxYearMinus1YearAmt
Current Tax Year$65,380CurrentTaxYearAmt
Total$167,638TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,685CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,434CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,552CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$34,587CurrentTaxYearMinus1YearAmt
Current Tax Year$65,380CurrentTaxYearAmt
Total$167,638TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$1CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1CurrentTaxYearMinus1YearAmt
Current Tax Year$1CurrentTaxYearAmt
Total$3TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,986CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$41,539CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,605CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$57,780CurrentTaxYearMinus1YearAmt
Current Tax Year$118,087CurrentTaxYearAmt
Total$278,997TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.39910PublicSupportCY509Pct
Investment Income CY0.60090InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (5 entries)

Relationship With OrgRelationshipWithOrgTxtLoan PurposeLoanPurposeTxtLoan To OrganizationLoanToOrganizationIndOriginal PrincipalOriginalPrincipalAmtBalance DueBalanceDueAmtDefaultDefaultIndBoard Or Committee ApprovalBoardOrCommitteeApprovalIndWritten AgreementWrittenAgreementInd
BRIAN ELSESSER
PRESIDENTHVACYes (X)$50,000$50,000falseYes (true)Yes (true)
TIMOTHY HEEZEL
TREASURERHVACYes (X)$50,000$50,000falseYes (true)Yes (true)
SCOTT INTAGLATA
SECRETARYHVACYes (X)$50,000$50,000falseYes (true)Yes (true)
JONATHAN MEYER
DIRECTORHVACYes (X)$50,000$50,000falseYes (true)Yes (true)
KURT WOLFGRAM
DIRECTORHVACYes (X)$25,000$25,000falseYes (true)false
FieldValueIRS element (for citing)
Total Balance Due$225,000TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PII, LINE 23VALUE OF LAND AND BUILDINGS HAS NOT BEEN ASSESSED IN A LONG TIME. THEY WERE PURCHASED IN 1973 FOR $33386.96. IN 1989, FORM 990, THEY WERE VALUED W ITH EQUIPMENT AT $84810. I DO NOT POSSES ANY LATER RECORDDS. THE 1989 VALUE IS SOMEWHAT UNDER THE INFLATION ADJUSTED 1973 PRICE. ADJUSTING FOR INFLATION TO 2023 FRON THE 1989 REPORTEDD VALUE WOULD BE $199,616. BOTH BUILDING DEGRADATION AND RESTORATION HAVE OCCURRED. WE ARE IN THE PROCESS OF INSTALLING HVAC. NEITHER THIS NOR THE LOSS OF THE OLD HEATING SYSTEM ARE REFLECTED IN THE ENTRY PN LINE 23
PII, LINE 24GRAND PIANOI, KNOBE, WITH ORNATE WOODWORK. ASSESSED (INFORMALLY) BY JACKSON PIANOS AS WORTH FROM $37,000 TO $40,000.
PIIINOTE 1: A SIGNIFIACTE PORTION OF EXPENSES THIS YEAR SUPPORT INSTALLATION OF NEW HVAC TO PROVIDE BETTER PROGRAM SERVICE IN THE FUTURE, INCLUDING YEAR ROUND AVAILABILITY. NOTE 2: EXPENSES WERE PRORATED BY ESTIMATED HOURS OF USE OF OUR FACILITIES FOR EACH LISTED ACCOMPLISHMENT
PV LINE 33WHILE OUR EXEMPT PURPOSE REMINS SUPPORT OF EDUCATION AND THE ARTS, OUR FOCUS HAS MOVED FROM WORKSHOPS AND MATERIALS FOR TEACHERS (K-12) TO MAKING FACILITIES AVAILABLE TO PERFORMING & VISUAL ARTS FOR CLASSES, REHERSALS AND PERFORMANCES AND FOR A BROAD MIND LECTURES AND DISCUSSIONS. I WILL ADD THAT THE BUILDING ITSELF IS HEREIN THIS IS DONE, IS HISTORICALLY SIGNINFICANT. THE RESTORATION WE ARE DOING TO IMPROVE OUR PROGRAM SERVICE THIS ALSO SERVES TO PRODUCE A HISTORICALLY AND ARCHITECTURALLY SIGNIFICANTT LANDMARK
PV LINE 34THE BYLAWS GOVERN OUR ORGANIZATION WERE MODIFIED, BUT NOT SIGNIFICANTLY
SCHEDULE A PART 3 LINE 1DIN THIS YEAR, WE RECEIVED A DONATION OF A GRAND PIANO (VALUE EST AT $38,500, WHIHC WAS NEITHER SOLICITED NOR EXPECTED, THUS CONSIDERING AN UNUSUAL GRANT

Employee Compensation Expln EmployeeCompensationExpln

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