2026-04-13T13:41:14-07:00 2025-12-31 990 2025-01-01 300034054 L&M CHRISTIAN DAYCARE LEARNING CENTER INC L&MC 9039272717 P O Box 1928 Marshall TX 75671 Larry B Kiel Sr Exe. Director 9039272717 2026-04-24 2025 2025-03-06 01:10:19Z X Larry B Kiel Sr L & M Christian Daycare Learning Center Inc PO Box 1928 Marshall TX 75671 999491 0 X X 2000 TX L & M Christian Daycare/Learning Center, Inc. is a nonprofit organization established to serve and strengthen the surrounding communities. As a Christian-Based facility, we are committed to providing high-quality childcare and early education in prayer, faith, and the worship of God. We have consistently demonstrated a deep commitment to serving all families, with a particular focus on those who are economically disadvantaged or facing unique life challenges. Through compassionate care and structured learning, we strive to create a safe, nurturing, and inclusive environment where every child has the opportunity to grow and succeed. "Children First." We maintain a smoke-free, alcohol-free, drug-free, and firearm-free environment. 5 5 35 0 0 0 0 0 939749 999491 0 0 0 0 939749 999491 0 0 0 0 826252 925197 0 0 0 176399 73029 1002651 998226 -62902 1265 100638 101903 0 0 100638 101903 X L & M Christian Daycare/Learning Center, Inc. is a nonprofit organization established to serve and strengthen the surrounding communities. As a Christian-Based facility, we are committed to providing high-quality childcare and early education in prayer, faith, and the worship of God. We have consistently demonstrated a deep commitment to serving all families, with a particular focus on those who are economically disadvantaged or facing unique life challenges. Through compassionate care and structured learning, we strive to create a safe, nurturing, and inclusive environment where every child has the opportunity to grow and succeed. "Children First." We maintain a smoke-free, alcohol-free, drug-free, and firearm-free environment. 0 0 998226 0 999491 L & M Christian Daycare/Learning Center, Inc. is a nonprofit organization established to serve and strengthen the surrounding communities. As a Christian-Based facility, we are committed to providing high-quality childcare and early education in prayer, faith, and the worship of God. We have consistently demonstrated a deep commitment to serving all families, with a particular focus on those who are economically disadvantaged or facing unique life challenges. Through compassionate care and structured learning, we strive to create a safe, nurturing, and inclusive environment where every child has the opportunity to grow and succeed. "Children First." We maintain a smoke-free, alcohol-free, drug-free, and firearm-free environment. 0 0 0 998226 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 0 0 35 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 TX X Sandra E Robinson L & M Christian Daycare/Learning Center Inc 9039272717 3949 W Pinecrest Dr Marshall TX 75670 Larry B Kiel Sr Executive Director 30 30 X 36000 0 0 Sandra E Robinson Secretary 45 45 X 33600 0 0 Clifford Jenkins Transportation Supervisor 30 30 X 19200 0 0 88800 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 999491 999491 0 0 999491 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 999491 999491 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 780352 780352 0 0 0 0 0 0 0 0 0 0 144845 144845 0 0 0 0 0 0 0 0 0 0 790 790 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 37000 37000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Utilities 35239 35239 0 0 998226 998226 0 0 100638 101903 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100638 101903 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 100638 101903 0 0 100638 101903 100638 101903 X 1265 0 0 0 0 0 X X 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 764646 1160047 804958 939749 999491 4668891 764646 1160047 804958 939749 999491 4668891 4668891 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4668891 1 1 X Form 990, Header, Line C Part I, Line C - Independent Contractor Disclosure L & M Christian Daycare/Learning Center, Inc. did not receive $1,000 or more in unrelated business gross income during the tax year and did not receive any payments for indoor tanning services. Form 990, Part III During the year, we did not receive $1,000.00 or more in unrelated business gross income. Form 990, Part V, Line 14a We have not received payment for indoor tanning service during the year. Form 990, Part VI, Section A Part VI, Section A - Governing Body & Management The organization did not change its oversight process during the tax year. The governing body continues to actively oversee the organization's operations and activities. Form 990, Part VI, Section B, Line 11b Part VI, Section B, Line 11 - Form 990 Review Process A complete copy of Form 990 was provided to the governing body for review prior to filing. After review, the return was filed with the Internal Revenue Service. Form 990, Part VI, Section B, Line 12a Part VI, Section B, Line 12 - Conflict of Interest Policy The organization consistently monitors and oversees all business activities to ensure that no conflicts of interest arise. All transactions require two authorized signatures to be valid, providing an additional safeguard against conflicts. Conflicts of Interest Policy L & M Christian Daycare/Learning Center, Inc. will identify related party transactions, less-than-arms-length transactions, ownership interest in equipment, supplies, vehicles and facilities, or disclose any other information that inhibits TDA from making an informed assessment of whether a particular cost is allowable. L & M Christian Daycare/Learning Center, Inc. will not allow less-than-arms-length in which one party to the transaction is able to control or substantially influence the actions of the other(s). Such transactions include, but are not limited to, those between divisions of an organization; organizations under common control through common officers, directors or members; and an organization and a director, trustee, officer, key employee of the organization or immediate family, either directly or through corporations, trusts or similar arrangements in which a controlling interest is held. Related parties include, but are not limited to: * Brothers/sisters * Spouse * Parents/grandparents * Children/grandchildren * Half-brothers/sisters * Domestic partners and parents thereof * Any individual related by blood or affinity whose close association is the equivalent of a family relationship * Affiliates of the organization * Principal owners of the organization and immediate members of their families * Management of the organization and immediate members of their families L & M Christian Daycare/Learning Center, Inc. will not allow a conflict of interest or potential conflicts of interest when procuring goods and services. If any officer, person associated or working with L & M Christian Daycare/Learning Center, Inc. CACFP program is found in any such violation, that person will be terminated immediately with possible criminal charges pending. No officer, agent, consultant, contractor, volunteer, or other employee of L & M Christian Daycare/Learning Center, Inc., or sponsored site, willo engage in any activity which causes or could cause a conflict of interest in the operation of the CACFP, including but not limited to: * Renting or leasing from a firm in which any officer, agent, consultant, or employee (or relative) has an interest and this related party transaction has not been fully disclosed. * Soliciting or accepting gratuities, favors, or anything of monetary value from contractors, potential contractors, sites or parties to subcontracts. * Soliciting donations or fees from the CE's sites. * Asking sponsored sites to engage in any kind of business on the CE's behalf. L & M Christian Daycare/Learning Center, Inc. has establish and maintain a written code of standards of conduct which govern the performance of its officers, employees, or agents. L & M Christian Daycare/Learning Center, Inc. written code of conduct: * Prohibit owners, members, officers, or employees from soliciting gifts, travel packages, or anything of monetary value from contractors, potential contractors, or parties to subagreements. * Prohibit owners, members, officers, or employees from accepting gratuities, favors or anything of monetary value from contractors, potential contractors, or parties to subagreements. * Prohibit an owner, member, officer, or employee from participating in the selection, award, and administration of any contract to which an entity or certain persons connected to them, have financial interest. * Set standards when financial interest is not substantial or the gift is an unsolicited item of nominal value, and therefore may be acceptable. * Provide for disciplinary actions to be taken in the event there is a violation. All less-than-arms-length transactions must be disclosed to TDA and requires specific prior written approval before the cost is incurred and included in the budget. Form 990, Part VI, Section B, Line 12c L & M Christian Daycare/Learning Center, Inc. will identify related party transactions, less-than-arms-length transactions, ownership interest in equipment, supplies, vehicles and facilities, or disclose any other information that inhibits TDA from making an informed assessment of whether a particular cost is allowable. L & M Christian Daycare/Learning Center, Inc. will not allow less-than-arms-length in which one party to the transaction is able to control or substantially influence the actions of the other(s). Such transactions include, but are not limited to, those between divisions of an organization; organizations under common control through common officers, directors or members; and an organization and a director, trustee, officer, key employee of the organization or immediate family, either directly or through corporations, trusts or similar arrangements in which a controlling interest is held. Related parties include, but are not limited to: * Brothers/sisters * Spouse * Parents/grandparents * Children/grandchildren * Half-brothers/sisters * Domestic partners and parents thereof * Any individual related by blood or affinity whose close association is the equivalent of a family relationship * Affiliates of the organization * Principal owners of the organization and immediate members of their families * Management of the organization and immediate members of their families L & M Christian Daycare/Learning Center, Inc. will not allow a conflict of interest or potential conflicts of interest when procuring goods and services. If any officer, person associated or working with L & M Christian Daycare/Learning Center, Inc. CACFP program is found in any such violation, that person will be terminated immediately with possible criminal charges pending. No officer, agent, consultant, contractor, volunteer, or other employee of L & M Christian Daycare/Learning Center, Inc., or sponsored site, willo engage in any activity which causes or could cause a conflict of interest in the operation of the CACFP, including but not limited to: * Renting or leasing from a firm in which any officer, agent, consultant, or employee (or relative) has an interest and this related party transaction has not been fully disclosed. * Soliciting or accepting gratuities, favors, or anything of monetary value from contractors, potential contractors, sites or parties to subcontracts. * Soliciting donations or fees from the CE's sites. * Asking sponsored sites to engage in any kind of business on the CE's behalf. L & M Christian Daycare/Learning Center, Inc. has establish and maintain a written code of standards of conduct which govern the performance of its officers, employees, or agents. L & M Christian Daycare/Learning Center, Inc. written code of conduct: * Prohibit owners, members, officers, or employees from soliciting gifts, travel packages, or anything of monetary value from contractors, potential contractors, or parties to subagreements. * Prohibit owners, members, officers, or employees from accepting gratuities, favors or anything of monetary value from contractors, potential contractors, or parties to subagreements. * Prohibit an owner, member, officer, or employee from participating in the selection, award, and administration of any contract to which an entity or certain persons connected to them, have financial interest. * Set standards when financial interest is not substantial or the gift is an unsolicited item of nominal value, and therefore may be acceptable. * Provide for disciplinary actions to be taken in the event there is a violation. All less-than-arms-length transactions must be disclosed to TDA and requires specific prior written approval before the cost is incurred and included in the budget. Form 990, Part VI, Section C, Line 19 Part VI, Section C, Line 19 - Public Disclosure The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request at the following address: 3949 W. Pinecrest Dr. Marshall, Texas 75670 Form 990, Part XI, Line 1 We have not changed our accounting method from the prior tax year. Form 990, Part XII Part XII - Financial Statements and Reporting The organization has not changed its accounting method from the prior tax year. There have been no changes in assets or fund balances during the tax year.