EINSTEIN LEARNING CENTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
EINSTEIN LEARNING CENTER INC (EIN 20-3446617)
Tax period
2022-09-01 to 2023-08-31
Filed
2023-12-21
IRS object ID
202303559349300620
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)
Return2023-12-21T14:29:34-05:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161653752PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SAAD AND MANIOS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11249 S PLEASANTBURG DRAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29605ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN203446617EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EINSTEIN ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEINSBusinessNameControlTxt
Phone8642698999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1847 CLEVELAND STREET SUITE D-100AddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJIM BENNETTPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone8642698999PhoneNum
Signature2023-12-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJIMPersonFirstNm
Person LastBENNETTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA D MCKIERNANPreparerPersonNm
PTINP01317522PTIN
Phone8642779600PhoneNum
Preparation2023-12-06PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJIM BENNETTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 EAST CAMPERDOWN WAYAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$130,650GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EINSTEINLEARNINGCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTHE PRIMARY EXEMPT PURPOSE IS TO PROVIDE EDUCATION TO MIDDLE SCHOOL CHILDREN WHO HAVE BEEN DIAGNOSED WITH ADHD AND/OR SIMILAR CHALLENGES.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$33,107PYContributionsGrantsAmt
CY Contributions Grants$24,700CYContributionsGrantsAmt
PY Program Service Revenue$91,926PYProgramServiceRevenueAmt
CY Program Service Revenue$104,528CYProgramServiceRevenueAmt
PY Investment Income$1,994PYInvestmentIncomeAmt
CY Investment Income$1,422CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$127,027PYTotalRevenueAmt
CY Total Revenue$130,650CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$114,685PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$148,281CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$47,888PYOtherExpensesAmt
CY Other Expenses$49,441CYOtherExpensesAmt
PY Total Expenses$162,573PYTotalExpensesAmt
CY Total Expenses$197,722CYTotalExpensesAmt
PY Revenues Less Expenses-$35,546PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$67,072CYRevenuesLessExpensesAmt
Total Assets BOY$456,800TotalAssetsBOYAmt
Total Assets EOY$391,644TotalAssetsEOYAmt
Total Liabilities EOY$1,916TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$456,800NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$389,728NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE PRIMARY EXEMPT PURPOSE IS TO PROVIDE EDUCATION TO MIDDLE SCHOOL CHILDREN WHO HAVE BEEN DIAGNOSED WITH ADHD AND/OR SIMILAR CHALLENGES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$182,089ExpenseAmt
Revenue$104,528RevenueAmt
DescPROVIDED SPECIALIZED EDUCATION TO 15 MIDDLE SCHOOL CHILDREN DIAGNOSED WITH ADHS/ADD LEARNING DISABILITIES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDED SPECIALIZED EDUCATION TO MIDDLE SCHOOL CHILDREN DIAGNOSED WITH ADHS/ADD LEARNING DISABILITIES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$182,089TotalProgramServiceExpensesAmt
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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee5EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSAAD AND MANIOS LLCPersonNm
Phone8642779600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11249 S PLEASANTBURG DRIVEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29605ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JIM BENNETT
CHAIRMAN10.00Yes (X)$0$0$0
MARY ANN BENNETT
SECRETARY10.00Yes (X)$0$0$0
MARTY FLYNN
BOARD MEMBER1.00Yes (X)$0$0$0
TRACI HALL
BOARD MEMBER1.00Yes (X)$0$0$0
NICK JATTUSO
BOARD MEMBER1.00Yes (X)$0$0$0
WILLIAM KILLION
BOARD MEMBER1.00Yes (X)$0$0$0
JERRY T SAAD
TREASURER2.00Yes (X)$0$0$0
TJ SAAD
BOARD MEMBER1.00Yes (X)$0$0$0
SHARON SCOVEL
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$10,500GovernmentGrantsAmt
All Other Contributions$14,200AllOtherContributionsAmt
Total Contributions$24,700TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION INCOME$99,918$99,918
TUITION AFTERCARE$3,910$3,910
TUITION FEES$700$700
FieldValueIRS element (for citing)
Total Program Service Revenue$104,528TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,422TotalRevenueColumnAmt
Related Or Exempt Func Income$1,422RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$130,650TotalRevenueColumnAmt
Related Or Exempt Func Income$105,950RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$137,744TotalAmt
Program Services$123,970ProgramServicesAmt
Management And General$13,774ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$10,537TotalAmt
Program Services$9,483ProgramServicesAmt
Management And General$1,054ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$805TotalAmt
Management And General$805ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$38,244TotalAmt
Program Services$38,244ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ASSOCIATION DUES$2,391$2,391
OFFICE$2,326$2,326
SUPPLIES$1,768$1,768
INSURANCE$1,125$1,125

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,782TotalAmt
Program Services$2,782ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$197,722TotalAmt
Program Services$182,089ProgramServicesAmt
Management And General$15,633ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$456,800BOYAmt
EOY$391,644EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$80,631LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$80,631LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$456,800BOYAmt
EOY$391,644EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$1,916EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,916EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$456,800BOYAmt
EOY$389,728EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$456,800BOYAmt
EOY$389,728EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$456,800BOYAmt
EOY$391,644EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$67,072ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$80,631OtherCostOrOtherBasisAmt
Depreciation$80,631DepreciationAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescFEDERAL TAX WITHHELDDesc
Amt$1,916Amt
FieldValueIRS element (for citing)
Total Liability$1,916TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcfalsePolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsfalseMaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3ADVERTISED IN STUDENT HANDBOOK AND PUBLIC MEDIA
SCHEDULE E, LINE 4THE ORGANIZATION IS DEVELOPING A SYSTEM TO DOCUMENT THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, AND STAFF.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDED SPECIALIZED EDUCATION TO MIDDLE SCHOOL CHILDREN DIAGNOSED WITH ADHS/ADD LEARNING DISABILITIES.
FORM 990, PAGE 6, PART VI, LINE 2JIM BENNETT MARY ANN BENNETT BOARD CHAIR SECRETARY HUSBAND/WIFE JERRY T. SAAD TJ SAAD TREASURER DIRECTOR HUSBAND/WIFE
FORM 990, PAGE 6, PART VI, LINE 9JIM BENNETT 201 EAST CAMPERDOWN WAY GREENVILLE, SC 29601 JERRY T. SAAD 1249 S. PLEASANTBURG DRIVE GREENVILLE, SC 29605 NICK JATTUSO 3 SOUTHWOOD DRIVE GREENVILLE, SC 29605 T.J. SAAD 1249 S. PLEASANTBURG DRIVE GREENVILLE, SC 29605 SHARON SCOVEL 104 SURREY COURT EASLEY, SC 29642 MARTY FLYNN 17 HIDDEN HILLS DRIVE GREENVILLE, SC 29605 WILLIAM KILLION 1 HAVENWOOD LANE TRAVELERS REST, SC 29690
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS REVIEWED BY THE BOARD CHAIR AND TREASURER PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 19THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION.

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