Community Students Learning Center FY2024 filing

Tax-deductible

Lexington, MS501(c)(3)Since 2003Human ServicesEIN 86-1079263

Community students learning center was formed for the purpose of addressing the needs of underprivileged children and adults in disadvantaged areas of mississippi. This program provides leadership and technical assistance to implement successful training, housing and education.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
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
4 of 6
filings with a surplus
Average surplus $6K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$26K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$936K
-27% vs prior year
Spent
$964K
To programs
100%
Net assets
$151K
By yearFY2020–FY2025
Revenue
$936K
FY2024▼ -27%
Revenue by fiscal year
FY2020$889K
FY2021$821K
FY2022$1.6M
FY2023$1.3M
FY2024$936K
FY2025$604K
Expenses
$964K
FY2024▼ -30%
Expenses by fiscal year
FY2020$793K
FY2021$818K
FY2022$1.6M
FY2023$1.4M
FY2024$964K
FY2025$557K
Net assets
$151K
FY2024▼ -16%
Net assets by fiscal year
FY2020$262K
FY2021$265K
FY2022$268K
FY2023$180K
FY2024$151K
FY2025$198K

From the FY2024 Form 990 · see the original

Give Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2004.

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% · $964K

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

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Assistant Secretary
$0Pt VII · Sec A

Beulah Greer’s $108K as Executive Director is at the 89th percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2023
Beulah Greer$107,900$123,776

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 Community Students Learning Center executive salaries →

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

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 15aYes

Programs and updates

Educates teens on healthy relationships, substance abuse, mental health, and agricultural job skills.

Provided by the organization

This section is blank until Community Students Learning Center claims this page.

Know this organization? Claim it to add your story

1 program service account for $964K of program spending, described in the organization's own filed words · FY2024.
01

Provision for training and educating youth and the community to reduce school violence. Provision for providing technical assistance to local entrepreneurs to improve their access to small business administration and government resources. Provision for training and educating community leaders to recognize people with mental health issues.

$964Kprogram expense

Run this program? Claim this org to tell your story

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $6K · 2024–2024
Unitemized GrantFY2024$5,861

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$936K
Ln 12
Gifts and grantsLn 1h$904K
Fees for servicesLn 2g$32K
Money outPt IX
$964K
Ln 25
Programscol B$964K
Owns and owesPt X
$151K
net assets · Ln 32
Cash and savingsLn 1–2$105K
Total assetsLn 16$177K
LiabilitiesLn 26$26K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$904K
Government grantsLn 1e$870K
Fees for servicesLn 2g$32K
Total revenueLn 12$936K
Assets in detailPt X, end of year
CashLn 1$105K
Cash and savings togetherLn 1–2$105K
Land, buildings, equipmentLn 10c$72K
Total assetsLn 16$177K
LiabilitiesLn 26$26K
Net assetsLn 32$151K
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$125K$105K
Land, buildings, equipmentLn 10c$79K$72K
Total assetsLn 16$204K$177K
LiabilitiesLn 26$25K$26K
Net assetsLn 32$180K$151K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$6K$6K
Other salaries and wagesLn 7$358K$358K
Other employee benefitsLn 9$39K$39K
Payroll taxesLn 10$25K$25K
Accounting feesLn 11c$34K$34K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$30K$30K
OccupancyLn 16$42K$42K
Conferences, conventions and meetingsLn 19$6K$6K
Depreciation, depletion and amortizationLn 22$7K$7K
Other expenses (24a–d)Ln 24$400K$400K
All other expensesLn 24e$15K$15K
Total functional expensesLn 25$964K$964K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $604K$557K$47K$198K 990 PDF
FY2024 Viewing $936K$964K−$28K$151K 990 PDF
FY2023 $1.3M$1.4M−$88K$180K 990 PDF
FY2022 $1.6M$1.6M$3K$268K 990 PDF
FY2021 $821K$818K$3K$265K 990 PDF
FY2020 $889K$793K$97K$262K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $935,758 across 5 lines filed
VIII-1e Government grants$870,273
VIII-1f All other contributions, gifts and grants$33,985
VIII-1h Total contributions, gifts and grants$904,258
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $31,500$31,500
VIII-12 Total revenueRelated to mission $31,500 · Unrelated business $0 · Excluded from tax $0$935,758
Part IX · Statement of functional expenses $964,190 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $5,861$5,861
IX-7 Other salaries and wagesPrograms $358,064$358,064
IX-9 Other employee benefitsPrograms $38,629$38,629
IX-10 Payroll taxesPrograms $24,593$24,593
IX-11c Accounting feesPrograms $34,350$34,350
IX-12 Advertising and promotionPrograms $1,500$1,500
IX-13 Office expensesPrograms $30,371$30,371
IX-16 OccupancyPrograms $41,850$41,850
IX-19 Conferences, conventions and meetingsPrograms $6,163$6,163
IX-22 Depreciation, depletion and amortizationPrograms $7,162$7,162
IX-24 Other expenses (24a–d)Programs $400,441$400,441
IX-24e All other expensesPrograms $15,206$15,206
IX-25 Total functional expensesPrograms $964,190 · Management $0 · Fundraising $0$964,190
Part X · Balance sheet $177,310 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $124,903$104,928
X-4 Accounts receivableStart of year $200$200
X-10c Land, buildings and equipment, netStart of year $79,344$72,182
X-16 Total assetsStart of year $204,447$177,310
X-17 Accounts payable and accrued expensesStart of year $22,893$24,583
X-25 Other liabilitiesStart of year $2,053$1,658
X-26 Total liabilitiesStart of year $24,946$26,241
X-32 Total net assets or fund balancesStart of year $179,501$151,069
X-33 Total liabilities and net assetsStart of year $204,447$177,310
Part XI · Reconciliation of net assets $151,069 net assets at year end
XI-1 Total revenue$935,758
XI-2 Total expenses$964,190
XI-3 Revenue less expenses−$28,432
XI-4 Net assets at start of year$179,501
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$151,069

Form 990 e-file (XML) FY2024 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

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

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.