Groove Learning Center

IRS exemption revoked

Farmersville, TXUnknown exempt organization EIN 26-0848941Revenue $229K in FY2021Latest filing we have: 2021. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSgroovelearningcenter.comFarmersville, TX

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To provide affordable quality care for children that enables parents to be gainfully employed. To nurture, train & care for young children. To provide transportation for school age children to support parents' work needs.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-0848941) · Dispute this line
79¢ of each $1 spent went to programs.
Run by 1 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
The latest return is for FY2021, 5 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $15K a year · 5% of revenue · last 2 filings
A surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
79%
of spending
79% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
to officers and key staff · 23% of spending
Pay to officers and key staff is 23% of spending.
Part VII, Section A
0.1 mo
of spending, in cash
0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
12% of total assets
Liabilities are 12% of assets.
Pt X · Ln 26
Independent board members
0
of 3 voting members
None of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$229K
-44% vs prior year
Spent
$160K
To programs
79%
Net assets
$10K
By yearFY2020–FY2021
Revenue
$229K
FY2021▼ -44%
Tap a bar for its year
Revenue by fiscal year
FY2020$412K
FY2021$229K
Expenses
$160K
FY2021▼ -64%
Tap a bar for its year
Expenses by fiscal year
FY2020$450K
FY2021$160K
Net assets
$10K
FY2021▲ +116%
Tap a bar for its year
Net assets by fiscal year
FY2020−$61K
FY2021$10K

From the FY2021 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2010

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2021.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $127K Management & general 21% · $34K

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

3 people listed on the 990; $36K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President/Di
$36,182Pt VII · Sec A
Treas/Sec/Di
$0Pt VII · Sec A
Vice Pres/Di
$0Pt VII · Sec A

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

NameFY2021FY2020
Becky Sisk$36,182$54,273
Wesley Sisk—$3,000

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.

See Groove Learning Center executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides affordable childcare and transportation to help parents work and children thrive.

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1 program · $127K · in their own filed words · FY2021
01

In 2021, groove learning center provided nurturing care and a quality learning environment for infant through preschool-aged children at a daycare center. Before and after school care was provided to school-aged children.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-0848941) · Dispute this line
$127Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$229K
Ln 12
Fees for servicesLn 2g$136K
Gifts and grantsLn 1h$92K
Money outPt IX
$160K
Ln 25
Programscol B$127K
Managementcol C$34K
Owns and owesPt X
$10K
net assets · Ln 32
Cash and savingsLn 1–2$907
Total assetsLn 16$11K
LiabilitiesLn 26$1K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$92K
Government grantsLn 1e$87K
Fees for servicesLn 2g$136K
Total revenueLn 12$229K
Assets in detailPt X, end of year
CashLn 1$907
Cash and savings togetherLn 1–2$907
Pledges and grants receivableLn 3$10K
Total assetsLn 16$11K
LiabilitiesLn 26$1K
Net assetsLn 32$10K
OperationsPt I, VI
EmployeesI 524
VolunteersI 61
Fiscal year endsHeaderDecember
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$26K$907
Total assetsLn 16$31K$11K
LiabilitiesLn 26$91K$1K
Net assetsLn 32−$61K$10K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Pay of officers and key staff (Part IX, line 5)Ln 5$36K$18K$18K
Other salaries and wagesLn 7$61K$61K
Payroll taxesLn 10$7K$6K$1K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$2K$2K$434
Office expensesLn 13$12K$4K$8K
Information technologyLn 14$757$605$152
OccupancyLn 16$17K$15K$2K
TravelLn 17$3K$3K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$267$214$53
Other expenses (24a–d)Ln 24$14K$13K$272
Total functional expensesLn 25$160K$127K$34K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest ViewingFiled with the IRS Apr 6, 2022 $229K$160K$68K$10K 990 PDF
FY2020Filed with the IRS Sep 14, 2021 $412K$450K−$38K−$61K 990 PDF

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $228,561 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $34,569$92,432
I-9 Program service revenuePrior year $377,028$136,129
I-10 Investment incomePrior year $64$0
I-11 Other revenue$0
I-12 Total revenuePrior year $411,661$228,561
I-13 Grants and similar amounts paid$1,643
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $305,628$104,392
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $144,353$54,151
I-18 Total expensesPrior year $449,981$160,186
I-19 Revenue less expensesPrior year −$38,320$68,375
Part VI · Governance 0 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $228,561 across 5 lines filed
VIII-1e Government grants$87,114
VIII-1f All other contributions, gifts and grants$5,318
VIII-1h Total contributions, gifts and grants$92,432
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $136,129$136,129
VIII-12 Total revenueRelated to mission $136,129$228,561
Part IX · Statement of functional expenses $160,186 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $1,643$1,643
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $18,091 · Management $18,091$36,182
IX-7 Other salaries and wagesPrograms $60,972$60,972
IX-10 Payroll taxesPrograms $5,854 · Management $1,384$7,238
IX-11c Accounting feesManagement $2,993$2,993
IX-11g Other fees for servicesPrograms $1,736 · Management $434$2,170
IX-13 Office expensesPrograms $3,924 · Management $8,389$12,313
IX-14 Information technologyPrograms $605 · Management $152$757
IX-16 OccupancyPrograms $15,445 · Management $1,861$17,306
IX-17 TravelPrograms $3,457$3,457
IX-22 Depreciation, depletion and amortizationPrograms $1,256$1,256
IX-23 InsurancePrograms $214 · Management $53$267
IX-24 Other expenses (24a–d)Programs $13,360 · Management $272$13,632
IX-25 Total functional expensesPrograms $126,557 · Management $33,629 · Fundraising $0$160,186
Part X · Balance sheet $10,940 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $25,501$907
X-3 Pledges and grants receivable$10,033
X-16 Total assetsStart of year $30,691$10,940
X-17 Accounts payable and accrued expensesStart of year $12,880$1,345
X-26 Total liabilitiesStart of year $91,197$1,345
X-27 Net assets without donor restrictionsStart of year −$60,506$9,595
X-32 Total net assets or fund balancesStart of year −$60,506$9,595
X-33 Total liabilities and net assetsStart of year $30,691$10,940
Part XI · Reconciliation of net assets $9,595 net assets at year end
XI-1 Total revenue$228,561
XI-2 Total expenses$160,186
XI-3 Revenue less expenses$68,375
XI-4 Net assets at start of year−$60,506
XI-9 Other changes in net assets$1,726
XI-10 Net assets at end of year$9,595

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

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