COMMUNITY STUDENTS LEARNING CENTER: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY STUDENTS LEARNING CENTER (EIN 86-1079263)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-06
- IRS object ID
- 202601269349302840
- Schema version
- 2025v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-06T14:59:44-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640796051 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAYLOR POWELL WILSON & HARTFORD PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 9369 | AddressLine1Txt |
| City | Greenwood | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 38930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 861079263 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY STUDENT LEARNING CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 6628340905 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 YAZOO STREET | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39095 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LESLIE GREER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6628340905 | PhoneNum |
| Signature | 2026-04-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Alton Turnipseed | PreparerPersonNm |
| PTIN | P00056171 | PTIN |
| Phone | 6624536432 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LESLIE GREER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 YAZOO STREET | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39095 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $604,272 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.communitystudentlearning.org | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | DURING 2025, THE SIGNIFICANT ACTIVITIES CONSISTED OF A TRANSFORMING AND INVESTING IN MS EDUCATION PROGRAM TO REDUCE RISK FACTORS AND INCREASE PROTECTION FACTORS TO PREVENT SCHOOL VIOLENCE WITH TRAINING AND EDUCATION, AND A RURAL OPPORTUNITIES FOR ACCESS AND DEVELOPMENT MENTAL HEALTH FIRST-AID TRAINING PROGRAM THAT PROVIDES TRAINING AND CERTIFICATION TO COMMUNITY LEADERS TO AID IN RECOGNIZING/IDENTIFYING PEOPLE WITH MENTAL HEALTH ISSUES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $904,258 | PYContributionsGrantsAmt |
| CY Contributions Grants | $402,349 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,500 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,400 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $196,523 | CYOtherRevenueAmt |
| PY Total Revenue | $935,758 | PYTotalRevenueAmt |
| CY Total Revenue | $604,272 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,861 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,656 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $421,286 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $325,560 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $537,043 | PYOtherExpensesAmt |
| CY Other Expenses | $227,653 | CYOtherExpensesAmt |
| PY Total Expenses | $964,190 | PYTotalExpensesAmt |
| CY Total Expenses | $556,869 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$28,432 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $47,403 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $177,310 | TotalAssetsBOYAmt |
| Total Assets EOY | $221,856 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,241 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,384 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $151,069 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $198,472 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | COMMUNITY STUDENTS LEARNING CENTER WAS FORMED FOR THE PURPOSE OF ADDRESSING THE NEEDS OF UNDERPRIVILEGED CHILDREN AND ADULTS IN DISADVANTAGED AREAS OF MISSISSIPPI. THIS PROGRAM PROVIDES LEADERSHIP AND TECHNICAL ASSISTANCE TO IMPLEMENT SUCCESSFUL TRAINING, HOUSING AND EDUCATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $556,869 | ExpenseAmt |
| Grant | $3,656 | GrantAmt |
| Revenue | $5,400 | RevenueAmt |
| Desc | PROVISION FOR TRAINING AND EDUCATING YOUTH AND THE COMMUNITY TO REDUCE SCHOOL VIOLENCE. PROVISION FOR TRAINING AND EDUCATING COMMUNITY LEADERS TO RECOGNIZE PEOPLE WITH MENTAL HEALTH ISSUES. | Desc |
| Total Program Service Expenses | $556,869 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEULAH GREER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6628340905 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 YAZOO STREET | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39095 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| LESLIE GREER | |||||||
| PRESIDENT | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR ANTHONY J CHAMBERS | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FRANK RUSSELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTONIO M GREER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT HAYMER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHY ANDERSON | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ERICKA ALLEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRENDA TRAVIS | |||||||
| ASSISTANT SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BEULAH GREER | |||||||
| EXECUTIVE DIRECTOR | 50.00 | $107,900 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $107,900 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $380,169 | GovernmentGrantsAmt |
| All Other Contributions | $22,180 | AllOtherContributionsAmt |
| Total Contributions | $402,349 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INCUBATOR FACILITY | Desc |
| Business | 531120 | BusinessCd |
| Total Revenue Column | $5,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,400 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,400 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ERTC CLAIMS | 900099 | $153,928 | $153,928 |
| ERTC INTEREST INCOME | 900099 | $42,595 | $42,595 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $196,523 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $604,272 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $201,923 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,656 | TotalAmt |
| Program Services | $3,656 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,913 | TotalAmt |
| Program Services | $277,913 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,319 | TotalAmt |
| Program Services | $26,319 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,328 | TotalAmt |
| Program Services | $21,328 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,208 | TotalAmt |
| Program Services | $35,208 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,864 | TotalAmt |
| Program Services | $33,864 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,862 | TotalAmt |
| Program Services | $3,862 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,831 | TotalAmt |
| Program Services | $14,831 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,650 | TotalAmt |
| Program Services | $29,650 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,549 | TotalAmt |
| Program Services | $3,549 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53 | TotalAmt |
| Program Services | $53 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,514 | TotalAmt |
| Program Services | $5,514 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CONTRACTUAL SERVICES | $60,393 | $60,393 |
| UTILITIES | $15,613 | $15,613 |
| HIPPY EXPENSE | $8,689 | $8,689 |
| FACILITY REPAIRS & MAIN | $6,781 | $6,781 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,646 | TotalAmt |
| Program Services | $9,646 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,869 | TotalAmt |
| Program Services | $556,869 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,928 | BOYAmt |
| EOY | $108,228 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200 | BOYAmt |
| EOY | $200 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $613,409 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $499,981 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,182 | BOYAmt |
| EOY | $113,428 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,310 | BOYAmt |
| EOY | $221,856 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,583 | BOYAmt |
| EOY | $22,474 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,658 | BOYAmt |
| EOY | $910 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,241 | BOYAmt |
| EOY | $23,384 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,596 | BOYAmt |
| EOY | $2,596 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148,473 | BOYAmt |
| EOY | $195,876 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,069 | BOYAmt |
| EOY | $198,472 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,310 | BOYAmt |
| EOY | $221,856 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $47,403 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $790,256 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,544,611 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,251,712 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $904,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $402,349 | CurrentTaxYearAmt |
| Total | $4,893,186 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $790,256 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,544,611 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,251,712 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $904,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $402,349 | CurrentTaxYearAmt |
| Total | $4,893,186 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,893,186 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $196,523 | CurrentTaxYearAmt |
| Total | $196,523 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,089,709 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $146,408 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96140 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE A, SECTION B, LINE 12 | FormAndLineReferenceDesc |
| Explanation | COMMUNITY STUDENTS LEARNING CENTER QUALIFIED FOR EMPLOYEE RETENTION TAX CREDITS (ERTC) OFFERED BY THE FEDERAL GOVERNMENT FOR THE YEARS 2020 AND 2021. THE ERTC CLAIMS WERE RECEIVED IN 2025 IN THE AMOUNT OF $153,928. THE ERTC INTEREST INCOME RECEIVED WITH THE ERTC CLAIMS IN 2025 WAS $42,595. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,319 | OtherCostOrOtherBasisAmt |
| Book Value | $10,319 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $78,550 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,124 | DepreciationAmt |
| Book Value | $51,426 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $96,860 | OtherCostOrOtherBasisAmt |
| Depreciation | $48,875 | DepreciationAmt |
| Book Value | $47,985 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $311,069 | OtherCostOrOtherBasisAmt |
| Depreciation | $311,069 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $116,611 | OtherCostOrOtherBasisAmt |
| Depreciation | $112,913 | DepreciationAmt |
| Book Value | $3,698 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $113,428 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL TAX LIABILITIES | Desc |
| Amt | $910 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $910 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BEULAH GREER | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $107,900 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $107,900 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|
| CAPITALIST WEALTH MAKER INVESTORS LLC | ||
| AN LLC OWNED BY LESLIE GREER, PRES OF THE BOARD AND DIRECTOR & BEULAH GREER | CAPITALIST WEALTH MAKER INVESTORS, LLC MADE A LOAN TO COMMUNITY STUDENT LEARNING CENTER FOR WORKING CAPITAL IN PREVIOUS YEARS. THIS LOAN WAS REPAID TO CAPITALIST WEALTH MAKER INVESTORS, LLC. | 0 |
| CAPITALIST WEALTH MAKER INVESTORS LLC | ||
| AN LLC OWNED BY LESLIE GREER, PRES OF THE BOARD AND DIRECTOR & BEULAH GREER | COMMUNITY STUDENTS LEARNING CENTER PAID RENT TO CAPITALIST WEALTH MAKER INVESTORS, LLC FOR THE LEARNING CENTER FACILITY | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | CAPITALIST WEALTH MAKER INVESTORS, LLC (A LIMITED LIABILITY COMPANY OWNED BY LESLIE GREER, PRESIDENT OF THE BOARD AND BOARD MEMBER AND BEULAH GREER) LOANED THE ORGANIZATION $38,142 IN PRIOR YEARS. THE ENTITY HAS REPAID $38,142 OF THE DEBT. |
| Form 990, Part VI, Section B, line 11b | THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE PRESIDENT OF THE ORGANIZATION BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. THE RETURN IS AVAILABLE TO BE REVIEWED AT THE NEXT SCHEDULED BOARD MEETING. |
| Form 990, Part VI, Section B, line 12c | EACH GOVERNING MEMBER (INCLUDING ALL BOARD MEMBERS, DIRECTORS AND OFFICERS) IS REQUIRED ANNUALLY TO SUBMIT WRITTEN PROOF OF COMPLIANCE. ADDITIONALLY, THE BOARD MEMBERS, DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY NON-COMPLIANCE AND ABSTAIN FROM VOTING, DISCUSSING OR INFLUENCING THE DECISION OF THE BOARD OR KEY EMPLOYEES. |
| Form 990, Part VI, Section B, line 15 | THE BOARD APPROVES ALL COMPENSATION AND IS RECORDED IN THE BOARD MINUTES. |
| Form 990, Part VI, Section C, line 19 | THE NECESSARY DOCUMENTATION INCLUDING THE COMPANY FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THERE HAVE BEEN NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANTS. |
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