Upper Room Learning Center FY2022 filing

Regina, KYUnknown exempt organization EIN 84-4975149Revenue $266K in FY2022

On file with the IRSPo Box 235 · Regina, KY

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Significant activities will include daycare services.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $53K a year · 22% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$23K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 1 voting members
Concern: none of 1 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$266K
+26% vs prior year
Spent
$191K
To programs
100%
Net assets
$128K
By yearFY2020–FY2024
Revenue
$266K
FY2022▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$34K
FY2021$212K
FY2022$266K
FY2023$0
FY2024$0
Expenses
$191K
FY2022▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$181K
FY2022$191K
FY2023Not on file
FY2024Not on file
Net assets
$128K
FY2022▲ +143%
Tap a bar for its year
Net assets by fiscal year
FY2020$22K
FY2021$53K
FY2022$128K
FY2023$125K
FY2024Not on file

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $191K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
See Upper Room Learning Center executive salaries →

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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 15aNo

Programs and updates

Provides daycare services for children.

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Provided by the organization

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1 program · $191K · in their own filed words · FY2022
01

Upper room learning center will offer daycare services to children in their community that includes a curriculum that educates those enrolled on the teachings of christ.

$191Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$266K
Ln 12
Fees for servicesLn 2g$263K
Gifts and grantsLn 1h$3K
Money outPt IX
$191K
Ln 25
Programscol B$191K
Owns and owesPt X
$128K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$152K
LiabilitiesLn 26$23K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$263K
Gains on assetsLn 7$0
Total revenueLn 12$266K
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$0
Cash and savings togetherLn 1–2$25K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$15K
Other assetsLn 15$0
Total assetsLn 16$152K
LiabilitiesLn 26$23K
Net assetsLn 32$128K
OperationsPt I, VI
EmployeesI 51
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 FY22End FY22
Cash and savingsLn 1–2$2K$25K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$19K$15K
Total assetsLn 16$55K$152K
LiabilitiesLn 26$2K$23K
Net assetsLn 32$53K$128K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$23K$23K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$25$25
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$362$362
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$5K$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$105K$105K
All other expensesLn 24e$45K$45K
Total functional expensesLn 25$191K$191K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $0 990 PDF
FY2023 $0$125K 990 PDF
FY2022 Viewing $266K$191K$75K$128K 990 PDF
FY2021 $212K$181K$31K$53K 990 PDF
FY2020 $34K$22K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $266,112 revenue, 12 lines filed
I-8 Contributions and grants$3,383
I-9 Program service revenuePrior year $211,756$262,729
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $211,756$266,112
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $25,675$25,529
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $155,267$165,119
I-18 Total expensesPrior year $180,942$190,648
I-19 Revenue less expensesPrior year $30,814$75,464
Part VI · Governance 0 of 1 board members independent, 4 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $266,112 across 9 lines filed
VIII-1f All other contributions, gifts and grants$3,383
VIII-1h Total contributions, gifts and grants$3,383
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $262,729$262,729
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $262,729$266,112
Part IX · Statement of functional expenses $190,648 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $23,400$23,400
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $2,129$2,129
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $2,566$2,566
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $25$25
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technologyPrograms $362$362
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $4,972$4,972
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,891$3,891
IX-23 InsurancePrograms $2,788$2,788
IX-24 Other expenses (24a–d)Programs $105,109$105,109
IX-24e All other expensesPrograms $45,406$45,406
IX-25 Total functional expensesPrograms $190,648 · Management $0 · Fundraising $0$190,648
Part X · Balance sheet $151,765 assets, 18 lines filed
Asset lines not itemized here account for $111,452; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,620$25,305
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $18,899$15,008
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $54,822$151,765
X-17 Accounts payable and accrued expensesStart of year $1,882$1,748
X-26 Total liabilitiesStart of year $1,882$23,361
X-27 Net assets without donor restrictionsStart of year $52,940$128,404
X-32 Total net assets or fund balancesStart of year $52,940$128,404
X-33 Total liabilities and net assetsStart of year $54,822$151,765
Part XI · Reconciliation of net assets $128,404 net assets at year end
XI-1 Total revenue$266,112
XI-2 Total expenses$190,648
XI-3 Revenue less expenses$75,464
XI-4 Net assets at start of year$52,940
XI-10 Net assets at end of year$128,404

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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