Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 27-3040549 • 501(c)3 • North Charleston, SC
Profile
The Center of Higher Development, Inc. (COHD) is a non for profit organization that provides General Education Development preparation, computer and tax training, job readiness skills, practical life skills, ed. classes & resources via classroom lecture settings and technology.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Asset Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Up$0
Up $135 (+100%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$0
Up $135 (+100%) from 2023
Revenue
Flat$0
Flat from 2023
Expenses
Flat$0
Flat from 2023
Net Income
Flat$0
Flat from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The Center of Higher Development, Inc. (COHD) is a non for profit organization that provides General Education Development preparation, computer and tax training, job readiness skills, practical life skills, ed. classes & resources via classroom lecture settings and technology.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Total Assets | $0 | $0 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $0 | → $0 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $0 | → $0 |
| Name | Title |
|---|---|
| Myra Gillespie-corley | CEO |
| Worth E Corley | Officer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Myra Gillespie-Corley and Worth Corley are married.”
“- Held class 6 Jan 2020 then all classes put on hold until further notice due to COVID 2019.”
“- Ms Corley maintains documentation and they remain available to other officer.”
“- In 2012, we were affiliated with DSS, Vocational Rehabilitation, Joint Base Charleston Education Dept, Judge Financial Advertising Co. and SC Works. However, in these services were not utilized in 2016. The goal is to re-establish affiliation with these and other services, such as Maias Moms. We are shifting gears to continue to help the community prepare to obtain high school diplomas and increase workforce development assistance. - 2019 Affilated with”
“A copy of the 990 was provided to the parties prior to efile of document”
“We do have an existing conflict of interest policy.”
“Board members should remind themselves of their fiduciary duty to act in the best interest of the foundation when discussing their own compensation, and even consider appointing outside advisors to determine the appropriate amount. 2. The board should specify the work expected of and performed by its members, including number of meetings, complexity of work, hours worked per week, and expected experience and qualifications. 3. Based on this information, the foundation should look at compensation surveys like those from the Council on Foundations, the Association of Small Foundations, and regional”
“1. Board members should remind themselves of their fiduciary duty to act in the best interest of the foundation in regards to their own compensation, and even consider appointing outside advisors to determine the appropriate amount. 2. The board should specify the work expected of and performed by its members, including number of meetings, complexity of work, hours worked per week, and expected experience and qualifications. 3. Board minutes should record the amount of compensation, summary of the discussion and vote, the data used to make a decision, and the date of approval.”
“These documents are available upon requests, however, currently in the process of making 1023, 990 accesssble on the website.”
“Paid Mr Vega for training services after receiving the same amount from the student.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/ActivityOrMissionDesc | 0 | The Center of Higher Development, Inc. (COHD) is a non for profit organization that provides General Education Development preparation, computer and tax training, job readiness skills, practical life skills, ed. classes & resources via classroom lecture settings and technology. |
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| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MYRA GILLESPIE-CORLEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8432250970 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5101 ASHLEY PHOSPHATE RD SUITE 141 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | North Charleston |
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| IRS990/Desc | 0 | Since 2012, the Center of Higher Development have trained andassisted more than 150 students in obtaining their G.E.D. (General Education Development). As a result, 42 have received a high school diploma. An Electricity class was provided under the instruction of a retired, then TTC professor to 8 students, 1 female passed testing successfully. Nearly 50 have received computer training at our facility, which is operated on the premesis of another family owned and operated business, Maximum Tax Service, during off season months of September - December and June thru August (periodically for special classes). During the months of September-December yearly, free Basic Tax Classes are held at our facility. As a result, 53 students have obtained Personal Tax Identification Numbers with Internal Revenue Service. Information related to each entity are stored and locked separately, protecting personal identification (strictly monitored) |
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| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | CENTER OF HIGHER DEVELOPMENT |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MYRA GILLESPIE-CORLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | WORTH E CORLEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
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| IRS990/GrossReceiptsAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
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| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
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| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The Center of Higher Development, Inc. (COHD) is a non for profit organization that provides General Education Development preparation, computer and tax training, job readiness skills, practical life skills, ed. classes & resources via classroom lecture settings and technology. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MYRA GILLESPIECORLEY 1 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Myra Gillespie-Corley is a Registered Nurse and Retired USAF Officer, combat trained and administrator who has a passion for the community, as does her Chicago family. Worth E. Corley is a retired Army soldier, prior Military Youth Academy counselor, who has a passion for the youth, as well. Mentoring, assistance with resume writing, dress and appearance techniques for interviews, etc. have been provided. Our G.E.D. program is built on 3 levels for 5 subjects that include assessment, practice and final exams. We have affiliated with DSS, Vocational Rehab in the past, in effort to provide work opportunities, as well as assistance with obtaining G.E.D. Previously, 5 volunteers were present, however, when student number is 4 or less, classes were taught by Myra and Worth, assisted by daughter. 2019 May - Currently, Myra Gillespie-Corley is a Licensed Professional Counselor intern. Jan 2021- CEO passed state exam for LPC, Now LPCA |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 2017 May - COHD has provided externship opporunities during 2017-2018 Fiscal year. Ms Brittany Edwards was able to complete externship hours within our facility and for the Center of Higher Development. She was tasked with transcribing student information into the database system. In addition, upon her request, she, also, attended our free tax classes and aquired her PTIN, as a result of the training. 2018 Classes were on hold, due to a move and school attendance, however, classes will resume this September. In addition, we facilitated assistance of several youth to joining military by way of recruiter referrals, and several job referrals. Teaching ASVEB training and offering Counseling at our facility is being considered for implementation this fall. 2019 Classes held, provided free tax classes to public, 5-7 present. Launched Wealth Bldg Classes, Held (Each 1 Teach 1 Mtg, featured Total Life Changes 6 mbrs present w/rental property buying lessons. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | 2020 Jan: Wealth Building Class held, 7 present. Featured Financial Planner J.Briggs, Total Life Changes. All Classes on hold due to Covid 19, until further notice. No fees collected this season. Jan 2021- CEO passed state exam for LPC, Now LPCA. Center of Higher Development operates at the same site as the CEOs primary business. Utilities and supplies are provided at none to little expense, at this time. Jan-Dec 2021: Individual computer training was provided to one member x5 sessions, GED guidance, testing info provided as needed to several individuals. 2022 Was a productive year as our GED instructor, Mr. Vega-Sanabria, trained 4 students in Social Studies, Economics, Geography, American/World History, Reading Comprehension logging more than 61 hours with students from 28 Feb - 29 Aug $405 was received, $405 was paid to Mr. Vega for his services. Students were adequately prepared to test, however, the results of their actual testing with the local Adult Learning Center is difficult to obtain until we actually partner with them, |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Myra Gillespie-Corley and Worth Corley are married. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | - Held class 6 Jan 2020 then all classes put on hold until further notice due to COVID 2019. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | - Ms Corley maintains documentation and they remain available to other officer. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | - In 2012, we were affiliated with DSS, Vocational Rehabilitation, Joint Base Charleston Education Dept, Judge Financial Advertising Co. and SC Works. However, in these services were not utilized in 2016. The goal is to re-establish affiliation with these and other services, such as Maias Moms. We are shifting gears to continue to help the community prepare to obtain high school diplomas and increase workforce development assistance. - 2019 Affilated with |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A copy of the 990 was provided to the parties prior to efile of document |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | We do have an existing conflict of interest policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Board members should remind themselves of their fiduciary duty to act in the best interest of the foundation when discussing their own compensation, and even consider appointing outside advisors to determine the appropriate amount. 2. The board should specify the work expected of and performed by its members, including number of meetings, complexity of work, hours worked per week, and expected experience and qualifications. 3. Based on this information, the foundation should look at compensation surveys like those from the Council on Foundations, the Association of Small Foundations, and regional |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 1. Board members should remind themselves of their fiduciary duty to act in the best interest of the foundation in regards to their own compensation, and even consider appointing outside advisors to determine the appropriate amount. 2. The board should specify the work expected of and performed by its members, including number of meetings, complexity of work, hours worked per week, and expected experience and qualifications. 3. Board minutes should record the amount of compensation, summary of the discussion and vote, the data used to make a decision, and the date of approval. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | These documents are available upon requests, however, currently in the process of making 1023, 990 accesssble on the website. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Paid Mr Vega for training services after receiving the same amount from the student. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Governing body meeting documentation Part VI line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Local chapters branches affiliates Part VI line 10a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Explanation of other changes in net assets or fund balances Part XI line 9 |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5101 ASHLEY PHOSPHATE RD SUITE 141 |
| IRS990/USAddress/CityNm | 0 | North Charleston |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29418 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MYRA GILLESPIE-CORLEY 1 |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8438702677 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CENTER OF HIGHER DEVELOPMENT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CENT |
| ReturnHeader/Filer/EIN | 0 | 273040549 |
| ReturnHeader/Filer/InCareOfNm | 0 | % MYRA GILLESPIE-CORLEY |
| ReturnHeader/Filer/PhoneNum | 0 | 8432250970 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5101 ASHLEY PHOSPHATE RD STE 141 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | North Charleston |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29418 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 272972021 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MAXIMUM TAX SERVICE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5101 Ashley Phosphate Ste 141 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Summerville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29418 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8432250970 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MYRA CORLEY |
| ReturnHeader/ReturnTs | 0 | 2025-10-08T17:49:07-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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