Christian Learning Center FY2021 filing

Tax-deductible

Corning, NY501(c)(3)Since 1982EIN 22-2586246Revenue $873K in FY2021

On file with the IRScorningchristianacademy.com11 Aisne St, 14830-2055 · Corning, NYTax-exempt since Dec 1985School — 170(b)(1)(A)(ii)

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The education of young people in the preschool through twelfth grade in a Christian centered Learning facility.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$42K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $18K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$42K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$62K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$873K
Spent
$736K
To programs
91%
Net assets
$996K
By yearFY2021–FY2025
Revenue
$873K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$873K
FY2022$1.0M
FY2023$817K
FY2024$738K
FY2025$785K
Expenses
$736K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$736K
FY2022$930K
FY2023$818K
FY2024$864K
FY2025$956K
Net assets
$996K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$996K
FY2022$1.1M
FY2023$1.1M
FY2024$941K
FY2025$775K

From the FY2021 Form 990 (year ending June 2021) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $673K Management & general 9% · $63K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $42K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Administrato
$42,251Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Keila Underwood—$50,008$47,457$45,790$42,251
Stacy Thomas$46,436————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates young people from preschool through 12th grade in a Christian learning environment.

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Provided by the organization

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1 program · $673K · in their own filed words · FY2020
01

The education of young people in the preschool through twelth grade in a christian centered learned facility

$673Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$873K
Ln 12
Fees for servicesLn 2g$858K
Gifts and grantsLn 1h$15K
Investment incomeLn 3$50
Money outPt IX
$736K
Ln 25
Programscol B$673K
Managementcol C$63K
Owns and owesPt X
$996K
net assets · Ln 32
Cash and savingsLn 1–2$323K
Total assetsLn 16$1.1M
LiabilitiesLn 26$62K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Fees for servicesLn 2g$858K
Investment incomeLn 3$50
Total revenueLn 12$873K
Assets in detailPt X, end of year
CashLn 1$323K
Cash and savings togetherLn 1–2$323K
Land, buildings, equipmentLn 10c$655K
Total assetsLn 16$1.1M
LiabilitiesLn 26$62K
Net assetsLn 32$996K
OperationsPt I, VI
EmployeesI 533
VolunteersI 635
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$113K$323K
Land, buildings, equipmentLn 10c$681K$655K
Total assetsLn 16$863K$1.1M
LiabilitiesLn 26$5K$62K
Net assetsLn 32$859K$996K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$42K$39K$3K
Other salaries and wagesLn 7$474K$427K$47K
Payroll taxesLn 10$40K$34K$6K
Accounting feesLn 11c$550$550
Office expensesLn 13$4K$3K$717
OccupancyLn 16$51K$48K$3K
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$52K$51K$995
All other expensesLn 24e$46K$45K$1K
Total functional expensesLn 25$736K$673K$63K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $785K$956K−$171K$775K 990 PDF
FY2024 $738K$864K−$126K$941K 990 PDF
FY2023 $817K$818K−$1K$1.1M 990 PDF
FY2022 $1.0M$930K$72K$1.1M 990 PDF
FY2021 Viewing $873K$736K$138K$996K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $873,368 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $75,774$15,000
I-9 Program service revenuePrior year $767,850$858,318
I-10 Investment income$50
I-11 Other revenue$0
I-12 Total revenuePrior year $843,624$873,368
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $561,528$556,191
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $173,179$179,592
I-18 Total expensesPrior year $734,707$735,783
I-19 Revenue less expensesPrior year $108,917$137,585
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $873,368 across 5 lines filed
Lines not itemized here account for $25,255 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$15,000
VIII-1h Total contributions, gifts and grants$15,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $833,063$833,063
VIII-3 Investment incomeRelated to mission $50$50
VIII-12 Total revenueRelated to mission $858,368$873,368
Part IX · Statement of functional expenses $735,783 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $38,871 · Management $3,380$42,251
IX-7 Other salaries and wagesPrograms $426,969 · Management $47,441$474,410
IX-10 Payroll taxesPrograms $33,600 · Management $5,930$39,530
IX-11c Accounting feesManagement $550$550
IX-13 Office expensesPrograms $2,867 · Management $717$3,584
IX-16 OccupancyPrograms $47,998 · Management $2,526$50,524
IX-22 Depreciation, depletion and amortizationPrograms $25,817$25,817
IX-23 InsurancePrograms $1,028$1,028
IX-24 Other expenses (24a–d)Programs $50,628 · Management $995$51,623
IX-24e All other expensesPrograms $45,325 · Management $1,141$46,466
IX-25 Total functional expensesPrograms $673,103 · Management $62,680 · Fundraising $0$735,783
Part X · Balance sheet $1,058,151 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $112,514$322,683
X-4 Accounts receivableStart of year $59,706$66,530
X-9 Prepaid expenses and deferred chargesStart of year $10,639$14,178
X-10c Land, buildings and equipment, netStart of year $680,577$654,760
X-16 Total assetsStart of year $863,436$1,058,151
X-19 Deferred revenueStart of year $4,602$61,732
X-26 Total liabilitiesStart of year $4,602$61,732
X-27 Net assets without donor restrictionsStart of year $180,965$343,797
X-28 Net assets with donor restrictionsStart of year $677,869$652,622
X-32 Total net assets or fund balancesStart of year $858,834$996,419
X-33 Total liabilities and net assetsStart of year $863,436$1,058,151
Part XI · Reconciliation of net assets $996,419 net assets at year end
XI-1 Total revenue$873,368
XI-2 Total expenses$735,783
XI-3 Revenue less expenses$137,585
XI-4 Net assets at start of year$858,834
XI-10 Net assets at end of year$996,419

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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