philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

The Learning Center Ogden

IRS exemption revoked

Murphy, NCUnknown exempt organizationEIN 54-1242211Revenue $2.0M in FY2020

On file with the IRS945 Conaheeta Street · Murphy, NC

This page gets seen. Tell your story. Claim this org.

Operation of a public charter school

78¢ of each $1 spent went to programs.
Run by 6 volunteers and 59 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2020
latest Form 990
Concern: the latest return is for FY2020, 6 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$77K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$974K
76% of total assets
Worth a look: liabilities are 76% of assets; over 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
Spent
$2.2M
To programs
78%
Net assets
$308K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on November 15, 2023

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2020.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.7M Management & general 22% · $484K

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

7 people listed on the 990; $77K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Mary J Dyre
Executive Di
$76,959Pt VII · Sec A
Tim Ryan
Vice Chair
$0Pt VII · Sec A
Tyler Anderson
Secretary/Tr
$0Pt VII · Sec A
Anna Sharp
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Sue Astley
Director
$0Pt VII · Sec A
Trevis Hicks
Director
$0Pt VII · Sec A
See The Learning Center Ogden executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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

Operates a public charter school for students.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $1.7M · in their own filed words · FY2019
01

Operated as a charter school in murphy, NC serving approximately 181 students for the fiscal year ending june 30, 2020.

$1.7Mprogram expense

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$169K
Other incomeLn 4–11$16K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.7M
Managementcol C$484K
Owns and owesPt X
$308K
net assets · Ln 32
Cash and savingsLn 1–2$206K
Total assetsLn 16$1.3M
LiabilitiesLn 26$974K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$169K
Government grantsLn 1e$165K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$93
Other incomeLn 4–11$16K
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$200K
SavingsLn 2$6K
Cash and savings togetherLn 1–2$206K
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$1.3M
LiabilitiesLn 26$974K
Net assetsLn 32$308K
OperationsPt I, VI
EmployeesI 559
VolunteersI 66
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 FY20End FY20
Cash and savingsLn 1–2$77K$206K
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$662K$974K
Net assetsLn 32$530K$308K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$78K$78K
Other salaries and wagesLn 7$1.2M$1.1M$189K
Pension plan contributionsLn 8$11K$8K$2K
Other employee benefitsLn 9$116K$93K$23K
Payroll taxesLn 10$98K$78K$20K
Accounting feesLn 11c$11K$11K
Other fees for servicesLn 11g$267K$199K$68K
Advertising and promotionLn 12$574$574
Office expensesLn 13$25K$4K$21K
Information technologyLn 14$42K$34K$8K
OccupancyLn 16$42K$27K$15K
TravelLn 17$284$284
Conferences, conventions and meetingsLn 19$6K$5K$1K
InterestLn 20$32K$27K$5K
Depreciation, depletion and amortizationLn 22$57K$43K$14K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$169K$155K$14K
All other expensesLn 24e$10K$9K$169
Total functional expensesLn 25$2.2M$1.7M$484K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest Viewing $2.0M$2.2M−$222K$308K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2020 990 (6 parts)
Part I · Summary $1,998,878 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $216,739$168,819
I-9 Program service revenuePrior year $1,785,497$1,814,264
I-10 Investment incomePrior year $64$93
I-11 Other revenuePrior year $8,877$15,702
I-12 Total revenuePrior year $2,011,177$1,998,878
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,513,619$1,545,755
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $493,804$675,000
I-18 Total expensesPrior year $2,007,423$2,220,755
I-19 Revenue less expensesPrior year $3,754−$221,877
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $1,998,878 across 8 lines filed
VIII-1e Government grants$164,952
VIII-1f All other contributions, gifts and grants$3,867
VIII-1h Total contributions, gifts and grants$168,819
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,814,264$1,814,264
VIII-3 Investment incomeExcluded from tax $93$93
VIII-8 Net income from fundraising eventsExcluded from tax $1,764$1,764
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $13,938$13,938
VIII-12 Total revenueRelated to mission $1,814,264 · Excluded from tax $15,795$1,998,878
Part IX · Statement of functional expenses $2,220,755 across 18 lines filed
IX-5 Pay of current officers, directors and key staffManagement $78,416$78,416
IX-7 Other salaries and wagesPrograms $1,053,941 · Management $188,876$1,242,817
IX-8 Pension plan contributionsPrograms $8,472 · Management $2,118$10,590
IX-9 Other employee benefitsPrograms $92,694 · Management $23,174$115,868
IX-10 Payroll taxesPrograms $77,961 · Management $20,103$98,064
IX-11c Accounting feesManagement $10,580$10,580
IX-11g Other fees for servicesPrograms $198,801 · Management $68,312$267,113
IX-12 Advertising and promotionManagement $574$574
IX-13 Office expensesPrograms $4,365 · Management $20,566$24,931
IX-14 Information technologyPrograms $33,900 · Management $7,901$41,801
IX-16 OccupancyPrograms $27,243 · Management $15,170$42,413
IX-17 TravelManagement $284$284
IX-19 Conferences, conventions and meetingsPrograms $5,174 · Management $1,179$6,353
IX-20 InterestPrograms $26,872 · Management $4,742$31,614
IX-22 Depreciation, depletion and amortizationPrograms $42,688 · Management $14,229$56,917
IX-23 InsuranceManagement $13,382$13,382
IX-24 Other expenses (24a–d)Programs $155,447 · Management $13,938$169,385
IX-24e All other expensesPrograms $9,484 · Management $169$9,653
IX-25 Total functional expensesPrograms $1,737,042 · Management $483,713 · Fundraising $0$2,220,755
Part X · Balance sheet $1,282,632 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $70,501$199,985
X-2 Savings and temporary cash investmentsStart of year $6,452$6,458
X-4 Accounts receivableStart of year $4,861$12,485
X-9 Prepaid expenses and deferred chargesStart of year $6,030$5,231
X-10c Land, buildings and equipment, netStart of year $1,104,438$1,058,473
X-16 Total assetsStart of year $1,192,282$1,282,632
X-17 Accounts payable and accrued expensesStart of year $5,616$64,910
X-25 Other liabilities$3,500
X-26 Total liabilitiesStart of year $661,921$974,148
X-27 Net assets without donor restrictionsStart of year $502,231$276,474
X-28 Net assets with donor restrictionsStart of year $28,130$32,010
X-32 Total net assets or fund balancesStart of year $530,361$308,484
X-33 Total liabilities and net assetsStart of year $1,192,282$1,282,632
Part XI · Reconciliation of net assets $308,484 net assets at year end
XI-1 Total revenue$1,998,878
XI-2 Total expenses$2,220,755
XI-3 Revenue less expenses−$221,877
XI-4 Net assets at start of year$530,361
XI-10 Net assets at end of year$308,484

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.