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Tax-deductible

Saint Louis, MO501(c)(3) EIN 43-0970419Revenue $74K in FY2024Latest return filed Jan 16, 2026

On file with the IRSSaint Louis, MOTax-exempt since May 1972Publicly supported — 509(a)(2)

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The purpose of the link auditorium (DBA the Learning Center) is to promote an appreciation for various forms of human expression, critical thinking, alternative viewpoints, and a deeper respect for intellectual pursuits.

501(c)(3) charity; gifts are tax-deductible.
20¢ of each $1 spent went to programs.
Run by 20 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Spent on programs
20%
of spending
20% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
12.6 mo
of spending, in cash
12.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $55K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$57K
7% of total assets
Liabilities are 7% of assets.
Pt X · Ln 26
Independent board members
5
of 6 voting members
5 of 6 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$74K
+28% vs prior year
Spent
$51K
To programs
20%
Net assets
$794K
By yearFY2022–FY2024
Revenue
$74K
FY2024▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2022$65K
FY2023$58K
FY2024$74K
Net assets
$794K
FY2024▲ +223%
Tap a bar for its year
Net assets by fiscal year
FY2022$283K
FY2023$246K
FY2024$794K

From the FY2024 Form 990 · see the original

990 PDF Support Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1972.

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

Where the money goes

20 cents of each dollar spent went to programs.

Program services 20% · $10K Management & general 80% · $41K Fundraising 0% · $7

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

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Brian Elesser
President
$0Pt VII · Sec A
Frances Dickey
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
See 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes appreciation for human expression, critical thinking, and intellectual pursuits.

Questions for Learning Center

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Your first name shows with your question. Learning Center answers here, for everyone.

1 program · $10K · in their own filed words · FY2024
01

To host various art and intellectual exhibits and shows thereby exposting these shows and exhibits to a variety of people and expanding their appreciation of the various types of expressions.

$10Kprogram 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
Vanguard Charitable Endowment ProgramFY2024$55K
Total grants receivedfrom 1 funder$55K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$74K
Ln 12
Gifts and grantsLn 1h$72K
Other incomeLn 4–11$3K
Money outPt IX
$51K
Ln 25
Programscol B$10K
Managementcol C$41K
Fundraisingcol D$7
Owns and owesPt X
$794K
net assets · Ln 32
Cash and savingsLn 1–2$54K
Total assetsLn 16$851K
LiabilitiesLn 26$57K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$72K
Government grantsLn 1e$49K
Other incomeLn 4–11$3K
Total revenueLn 12$74K
Assets in detailPt X, end of year
CashLn 1$54K
Cash and savings togetherLn 1–2$54K
Land, buildings, equipmentLn 10c$797K
Total assetsLn 16$851K
LiabilitiesLn 26$57K
Net assetsLn 32$794K
OperationsPt I, VI
EmployeesI 50
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$54K
Land, buildings, equipmentLn 10c$797K
Total assetsLn 16$0$851K
LiabilitiesLn 26$0$57K
Net assetsLn 32$0$794K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other fees for servicesLn 11g$8K$8K$7
Office expensesLn 13$532$532
OccupancyLn 16$19K$9K$9K
InterestLn 20$360$360
Depreciation, depletion and amortizationLn 22$19K$19K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$2K$872$744
Total functional expensesLn 25$51K$10K$41K$7

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Jan 16, 2026 $74K$51K$23K$794K 990 PDF
FY2023Filed with the IRS Aug 7, 2024 $58K$246K 990 PDF
FY2022Filed with the IRS Nov 7, 2023 $65K$283K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $74,454 revenue, 12 lines filed
I-8 Contributions and grants$71,675
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$2,779
I-12 Total revenue$74,454
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$50,980
I-18 Total expenses$50,980
I-19 Revenue less expenses$23,474
Part VI · Governance 5 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $74,454 across 6 lines filed
VIII-1e Government grants$49,039
VIII-1f All other contributions, gifts and grants$22,636
VIII-1h Total contributions, gifts and grants$71,675
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,779$2,779
VIII-12 Total revenueRelated to mission $2,779 · Unrelated business $0 · Excluded from tax $0$74,454
Part IX · Statement of functional expenses $50,980 across 7 lines filed
IX-11g Other fees for servicesManagement $7,500 · Fundraising $7$7,507
IX-13 Office expensesManagement $532$532
IX-16 OccupancyPrograms $9,331 · Management $9,330$18,661
IX-20 InterestManagement $360$360
IX-22 Depreciation, depletion and amortizationManagement $18,739$18,739
IX-23 InsuranceManagement $3,565$3,565
IX-24 Other expenses (24a–d)Programs $872 · Management $744$1,616
IX-25 Total functional expensesPrograms $10,203 · Management $40,770 · Fundraising $7$50,980
Part X · Balance sheet $850,537 assets, 8 lines filed
X-1 Cash, non-interest-bearing$53,515
X-10c Land, buildings and equipment, net$797,022
X-16 Total assetsStart of year $0$850,537
X-23 Secured mortgages and notes payable$56,877
X-26 Total liabilitiesStart of year $0$56,877
X-27 Net assets without donor restrictions$793,660
X-32 Total net assets or fund balancesStart of year $0$793,660
X-33 Total liabilities and net assetsStart of year $0$850,537
Part XI · Reconciliation of net assets $793,660 net assets at year end
XI-1 Total revenue$74,454
XI-2 Total expenses$50,980
XI-3 Revenue less expenses$23,474
XI-9 Other changes in net assets$770,186
XI-10 Net assets at end of year$793,660

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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