KERN RESOURCE CENTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
KERN RESOURCE CENTER INC (EIN 87-3425909)
Tax period
2022-09-01 to 2023-08-31
Filed
2025-01-20
IRS object ID
202540209349301019
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)
Return2025-01-20T14:17:46-05:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN813190271PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BIRCHFIELD CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1432 TRUXTUN AVEAddressLine1Txt
CityBAKERSFIELDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN873425909EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KERN RESOURCE CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKERNBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line121342 SNOW RDAddressLine1Txt
CityBAKERSFIELDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMELISSA WHEELERPersonNm
Person TitleCFOPersonTitleTxt
Phone8335725376PhoneNum
Signature2022-09-11SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPatrick BirchfieldPreparerPersonNm
PTINP01346017PTIN
Phone6613252339PhoneNum
Preparation2025-01-20PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Initial ReturnYes (X)InitialReturnInd
Amended ReturnYes (X)AmendedReturnInd
Gross Receipts$363,943GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KERNRESOURCECENTER.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionORGANIZATION TO OFFER EDUCATION ALTERNATIVE FOR CHILDREN OF KERN COUNTY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$363,943CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$363,943CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$640,618CYOtherExpensesAmt
CY Total Expenses$640,618CYTotalExpensesAmt
CY Revenues Less Expenses-$276,675CYRevenuesLessExpensesAmt
Total Assets EOY$86,906TotalAssetsEOYAmt
Total Liabilities EOY$291,192TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY-$204,286NetAssetsOrFundBalancesEOYAmt
MissionORGANIZATION TO OFFER EDUCATION ALTERNATIVE FOR CHILDREN OF KERN COUNTY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$635,789ExpenseAmt
DescOFFER AND EDUCATION ALTERNATIVE TO THE CHILDREN OF KERN COUNTY.Desc
Total Program Service Expenses$635,789TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMELISSA WHEELERPersonNm
Phone8335725376PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111216 DEE DEE CTAddressLine1Txt
CityBAKERSFIELDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93312ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RYAN BUCKLES
OFFICER0.000.00Yes (X)$0$0$0
DUSTI MCDARIS
VICE PRESIDENT0.000.00Yes (X)$0$0$0
MELISSA WHEELER
CHIEF EXECUTIVE OFFICER0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$363,943AllOtherContributionsAmt
Total Contributions$363,943TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$363,943TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,960TotalAmt
Program Services$360ProgramServicesAmt
Management And General$1,600ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,356TotalAmt
Program Services$2,134ProgramServicesAmt
Management And General$222ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$439TotalAmt
Program Services$439ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,975TotalAmt
Program Services$7,975ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$523TotalAmt
Program Services$8ProgramServicesAmt
Management And General$515ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,570TotalAmt
Program Services$29,570ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$992TotalAmt
Program Services$992ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,125TotalAmt
Program Services$1,473ProgramServicesAmt
Management And General$652ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
REPAIRS AND MAINTENANCE$80,671$80,671
SUPPLIES$33,959$33,959
UTILITIES$5,025$5,025
AUTO$360$360

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$474,663TotalAmt
Program Services$472,823ProgramServicesAmt
Management And General$1,840ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$640,618TotalAmt
Program Services$635,789ProgramServicesAmt
Management And General$4,829ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$56,045EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$17,465EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,884LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,488LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$13,396EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$86,906EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$291,192EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$291,192EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY-$204,286EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY-$204,286EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$86,906EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$276,675ReconcilationRevenueExpnssAmt
Prior Period Adjustments$72,389PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year$363,943CurrentTaxYearAmt
Total$363,943TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$363,943CurrentTaxYearAmt
Total$363,943TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$363,943PublicSupportTotal170Amt
Total Support$363,943TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$14,884InvestmentCostOrOtherBasisAmt
Depreciation$1,488DepreciationAmt
Book Value$13,396BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$13,396TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Amended return informationWE ARE AMENDING THE 2022 TAX RETURN TO INCLUDE ALL INCOME AND EXPENSES FOR 9/1/2022 - 8/31/2023.
Form 990 governing body review Part VI line 11NO REVIEW WAS OR WILL BE CONDUCTED.
Governing documents etc available to public Part VI line 19NO GOVERNING DOCUMENTS MADE AVAILABLE TO THE PUBLIC.
List of other fees for services expenses Part IX line 11gFACILITY EXPENSE - $5,481
List of other expenses Part IX line 24eADVERTISING - 6,482MARKETING - 1,292MEALS - 201COMMUNITY AWARENESS - 8LEGAL AND PROFESSIONAL - 4,755ENTERTAINMENT - 817FACILITY EXPENSE - 5,481OUTSIDE SERVICES - 23,436GENERAL AND ADMIN EXPENSES - 6,098INSURANCE - 2,125OFFICE - 15,151SALARIES AND WAGES - 388,126PAYROLL TAXES - 33,292SOFTWARE - 1,840SUPPLIES - 515RENT - 29,570REPAIRS AND MAINTENANCE - 80,671TOOLS - 33,859TRAVEL - 435UTILITIES - 5,025AUTO - 360

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationWE ARE E-FILING LATE BECAUSE WE WERE UNABLE TO PREVIOUSLY FILE ELECTRONICALLY WITH THE SOFTWARE PROVIDED.ExplanationTxt

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