CHAPMAN LEARNING CENTER INC NEW CORP: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
CHAPMAN LEARNING CENTER INC NEW CORP (EIN 62-1729327)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-17
IRS object ID
202023229349301742
Schema version
2019v5.0
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)
Return2020-11-17T10:38:02-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621067895PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HAROLD C WARD JR CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 51143AddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP379501143ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN621729327EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHAPMAN LEARNING CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHAPBusinessNameControlTxt
Phone8655737250PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 51143AddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP379501143ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSABRINA CHURCHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8655737250PhoneNum
Signature2020-11-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHAROLD C WARD JR CPAPreparerPersonNm
PTINP01276495PTIN
Phone8655841500PhoneNum
Preparation2020-11-16PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address173.164.28.229IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-17IPDt
IP Tm10:38:02IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id4E2ACD481A774A4E83C7ABC6914991CE71818AE4AtSubmissionCreationDeviceId
At Submission Filing Device Id4E2ACD481A774A4E83C7ABC6914991CE71818AE4AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSABRINA CHURCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15101 CHAPMAN HWYAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP379205166ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$390,412GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionDAY CARE SERVICESActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee34TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$351,822PYProgramServiceRevenueAmt
CY Program Service Revenue$390,412CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$351,822PYTotalRevenueAmt
CY Total Revenue$390,412CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$276,388PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$256,890CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$112,638PYOtherExpensesAmt
CY Other Expenses$117,647CYOtherExpensesAmt
PY Total Expenses$389,026PYTotalExpensesAmt
CY Total Expenses$374,537CYTotalExpensesAmt
PY Revenues Less Expenses-$37,204PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$15,875CYRevenuesLessExpensesAmt
Total Assets BOY$42,776TotalAssetsBOYAmt
Total Assets EOY$58,078TotalAssetsEOYAmt
Total Liabilities BOY$55,886TotalLiabilitiesBOYAmt
Total Liabilities EOY$55,815TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$13,110NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,263NetAssetsOrFundBalancesEOYAmt
MissionDAY CARE SERVICESMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$354,353ExpenseAmt
Revenue$390,412RevenueAmt
DescTO PROVIDE DAY CARE SERVICES FOR CHILDREN AWAY FROM THEIR HOMES FOR THE PURPOSE OF ENABLING THEIR PARENTS TO BE GAINFULLY EMPLOYED FOR FULL-TIME STUDENTS. THE SERVICES ARE AVAILABLE TO THE GENERAL PUBLIC. SERVING APPROXIMATELY 98 CHILDRENDesc
Total Program Service Expenses$354,353TotalProgramServiceExpensesAmt
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 OutstandingYes (true)LoanOutstandingInd
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
Employee34EmployeeCnt
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 Members2GoverningBodyVotingMembersCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHAROLD WARD CPAPersonNm
Phone8655841500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14504 CENTRAL AVENUE PIKEAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37912ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SABRINA CHURCH
PRESIDENT40.00Yes (X)Yes (X)$82,545$0$0
BEVERLY GRAVES
VICE-PRESIDE5.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$82,545TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AGENCY PAYMENTS$311,285$311,285
PROF FEES - DAY CARE$79,127$79,127
FieldValueIRS element (for citing)
Total Program Service Revenue$390,412TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$390,412TotalRevenueColumnAmt
Related Or Exempt Func Income$390,412RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$82,545TotalAmt
Program Services$62,734ProgramServicesAmt
Management And General$19,811ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$156,164TotalAmt
Program Services$156,164ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,181TotalAmt
Program Services$18,181ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,500TotalAmt
Program Services$4,500ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,312TotalAmt
Program Services$2,312ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$26,534TotalAmt
Program Services$26,534ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$308TotalAmt
Program Services$308ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,346TotalAmt
Program Services$2,346ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,324TotalAmt
Program Services$10,324ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FOOD/GROCERY$21,877$21,877
UTILITIES$16,299$16,299
TAXES - OTHER$10,373$10,373
AUTO EXPENSE$5,163$5,163

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,611TotalAmt
Program Services$17,238ProgramServicesAmt
Management And General$373ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$374,537TotalAmt
Program Services$354,353ProgramServicesAmt
Management And General$20,184ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$7,944BOYAmt
EOY$9,720EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$11,097BOYAmt
EOY$11,872EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$286BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$189,263LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$152,777LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$39,337BOYAmt
EOY$36,486EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$42,776BOYAmt
EOY$58,078EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$50,014BOYAmt
EOY$49,943EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$5,872BOYAmt
EOY$5,872EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$55,886BOYAmt
EOY$55,815EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$1,000EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$14,110BOYAmt
EOY$1,263EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$13,110BOYAmt
EOY$2,263EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$42,776BOYAmt
EOY$58,078EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$15,875ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$502OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

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

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$341,570CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$374,198CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$406,436CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$351,822CurrentTaxYearMinus1YearAmt
Current Tax Year$390,412CurrentTaxYearAmt
Total$1,864,438TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$341,570CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$374,198CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$406,436CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$351,822CurrentTaxYearMinus1YearAmt
Current Tax Year$390,412CurrentTaxYearAmt
Total$1,864,438TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,864,438PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$341,570CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$374,198CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$406,436CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$351,822CurrentTaxYearMinus1YearAmt
Current Tax Year$390,412CurrentTaxYearAmt
Total$1,864,438TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$189,263OtherCostOrOtherBasisAmt
Depreciation$152,777DepreciationAmt
Book Value$36,486BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$36,486TotalBookValueLandBuildingsAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonSABRINA CHURCHPersonNm
Loan PurposeOPEN LOANLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Balance Due$5,872BalanceDueAmt
DefaultfalseDefaultInd
Board Or Committee ApprovalYes (true)BoardOrCommitteeApprovalInd
Written AgreementfalseWrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$5,872TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BSTOCKHOLDER/PRESIDENT REVIEWS FORM 990 AFTER COMPLETION, BEFORE SUBMISSION TO THE TAX AUTHORITY.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST BY THE GENERAL PUBLIC, THE GOVERNING BODY WILL MAKE AVAILABLE ALL GOVERNING DOCUMENTS AND TAX FORMS IN A TIMELY MANNER.
FORM 990, PART XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE -505 ROUNDING 3 TOTAL -502

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