CHRISTIAN LEARNING CENTER: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: CHRISTIAN LEARNING CENTER (EIN 22-2586246)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-10-25
IRS object ID: 201243069349300719
Schema version: 2011v1.3
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
Form 990
Schedule A
Schedule C
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-10-25T11:58:05-04:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Wheat and Fitzpatrick	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	6 Gansevoort St	AddressLine1
City	Bath	City
State	NY	State
ZIP Code	14810	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	222586246	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Christian Learning Center	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CHRI	NameControl
Phone	6079624220	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11 Aisne St	AddressLine1
City	Corning	City
State	NY	State
ZIP Code	148302055	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Gayle Bicknell	Name
Title	Board President	Title
Phone	6079624220	Phone
Date Signed	2012-04-30	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHARLES H WHEAT	Name
Phone	6077764308	Phone
Date Prepared	2012-10-25	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Richard Cornfield	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	11 Aisne St	AddressLine1
City	Corning	City
State	NY	State
ZIP Code	14830	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	915707	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1985	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	The education of young people in the preschool thru twelfth grade in a christian centered learning facility	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	65	TotalNbrEmployees
Total Nbr Volunteers	75	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	65023	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	760647	ProgramServiceRevenuePriorYear
Program Service Revenue CY	915461	ProgramServiceRevenueCY
Investment Income Prior Year	270	InvestmentIncomePriorYear
Investment Income Current Year	246	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	825940	TotalRevenuePriorYear
Total Revenue Current Year	915707	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	542163	SalariesEtcPriorYear
Salaries Etc Current Year	617715	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	280150	OtherExpensePriorYear
Other Expenses Current Year	311711	OtherExpensesCurrentYear
Total Expenses Prior Year	822313	TotalExpensesPriorYear
Total Expenses Current Year	929426	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3627	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-13719	RevenuesLessExpensesCY
Total Assets BOY	1095165	TotalAssetsBOY
Total Assets EOY	1067680	TotalAssetsEOY
Total Liabilities BOY	99350	TotalLiabilitiesBOY
Total Liabilities EOY	85582	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	995815	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	982098	NetAssetsOrFundBalancesEOY
Mission Description	The education of young people in the preschool thru twelfth grade in a christian centered learning facility	MissionDescription
Expense	929426	Expense
Revenue	915707	Revenue
Description	The education of children from preschool thru twelfth grade in a christian centered learning facility.	Description
Total Program Service Expense	929426	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	65	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Ed Rhyne	NamePerson
Telephone Number	6079624220	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	11 Aisne St	AddressLine1
City	Corning	City
State	NY	State
ZIP Code	14830	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Gayle Bicknell
Board President	15.00	X	X	0	0	0
Richard Perkins
Board Secretary	4.00	X	X	0	0	0
Randy Caldwell
Treasurer	4.00	X		0	0	0
Kathryn Hrdina
Board Member	2.00	X	X	0	0	0
Robert Murray
Board Member	2.00	X		0	0	0
Steven McEuen
Board Member	2.00	X		0	0	0
Ross Perry
Vice Chairman	2.00	X		0	0	0
Arlene McMahon
Board Member	2.00	X	X	0	0	0
Michael Tammaro
Board Member	2.00	X		0	0	0
Richard Cornfield
Administrator	40.00		X	40673	0	0
Michael Lindquist
Operations Manager	40.00		X	25166	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	65839	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Tuition & Registration	712204	712204
Development Income	85796	85796
Lunch Program Income	43310	43310
Cornfield Support Income	23355	23355
Ministry Tract Income	16640	16640

Field	Value	IRS element (for citing)
Total Program Service Revenue	915461	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	246	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	915707	TotalRevenueColumn
Related Or Exempt Function Income	915461	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	40673	Total
Program Services	36606	ProgramServices
Management And General	4067	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	528165	Total
Program Services	448940	ProgramServices
Management And General	79225	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	5239	Total
Program Services	5239	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	43638	Total
Program Services	37093	ProgramServices
Management And General	6545	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6850	Total
Management And General	6850	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7199	Total
Program Services	5759	ProgramServices
Management And General	1440	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	52737	Total
Program Services	50098	ProgramServices
Management And General	2639	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	40721	Total
Program Services	40721	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	14287	Total
Program Services	13573	ProgramServices
Management And General	714	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Lunch Program	37034	37034
Administrative Expenses	28572	25715	2857
Teaching Materials	24312	24312
Ministry Tract Expenses	17231	17231

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	82768	Total
Program Services	76092	ProgramServices
Management And General	6676	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	929426	Total
Program Services	818413	ProgramServices
Management And General	111013	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	112076	BOY
EOY	123803	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	13927	BOY
EOY	14796	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	722	BOY
EOY	1362	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1255262	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	327543	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	968440	BOY
EOY	927719	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1095165	BOY
EOY	1067680	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	31302	BOY
EOY	31850	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	68048	BOY
EOY	53732	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	99350	BOY
EOY	85582	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	90726	BOY
EOY	102256	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	905089	BOY
EOY	879842	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	995815	BOY
EOY	982098	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1095165	BOY
EOY	1067680	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-13719	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Financial Statement Separate	X	FinancialStatementSeparate

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Included On FS	false	IncludedOnFS

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	50000	OtherCostOrOtherBasis
Book Value	50000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1009866	OtherCostOrOtherBasis
Depreciation	180024	Depreciation
Book Value	829842	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	195396	OtherCostOrOtherBasis
Depreciation	147519	Depreciation
Book Value	47877	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	927719	TotalOfBookValueLandBuildings
Total Revenue	915707	TotalRevenue
Total Expenses	929426	TotalExpenses
Excess Or Deficit For Year	-13719	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-13719	ExcessOrDeficitPerFS

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation

Field	Value	IRS element (for citing)
Explanation	The Board inspects a copy of the 990 at the meeting prior to it being filed. The conflict of interest policy is enforced by the Executive Director and is reviewed at least annually by the Board. Annual employee evaluations are prepared by the Executive Director. All salary increases are approved by the Board. All policies and documents are available to the public upon request. The Organization also prepares and distributes an annual report.	Explanation

CHRISTIAN LEARNING CENTER: Form 990, tax year 2011

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

Program Service Revenue ProgramServiceRevenue (5 entries)

Investment Income InvestmentIncome

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Office Expenses OfficeExpenses

Occupancy Occupancy

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Deferred Revenue DeferredRevenue

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule A IRS990ScheduleA

Schedule C IRS990ScheduleC

Schedule D IRS990ScheduleD

Land Land

Buildings Buildings

Equipment Equipment

Schedule E IRS990ScheduleE

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation

Comments