Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Assets
Up$1,300
Up $1,119 (+618%) from 2014
Net Assets
Up$1,300
Up $1,119 (+618%) from 2014
Liabilities
Flat$0
Flat from 2014
Revenue
Down$112,782
Down $84,160 (-43%) from 2014
Expenses
Down$111,663
Down $85,136 (-43%) from 2014
Net Income
Up$1,119
Up $976 (+683%) from 2014
REFER TO STATEMENT 1
| Description | Grants | Expenses |
|---|---|---|
| PROVIDES A SAFE AND NURTURING CHILD CARE ENVIRONMENT FOR CHILDREN FROM ECONOMICALLY STRESSED FAMILIES | - | $53,341 |
| PREPARES HEALTHY NUTRITIOUS MEALS DAILY | - | $15,065 |
| PROVIDED FREE CHILDCARE FOR 11 CHILDREN FOR 8 WEEKS WHILE PARENTS AWAITED CAPS APPROVAL | - | $12,721 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHIQUETTA D CARTER | Executive Directorceo | FT | $0 | - | - |
| ALFRED HAMILTON | Treasurer | PT | $0 | - | - |
| ROBIN NASH | Secretary | PT | $0 | - | - |
| TERESA CARTER | Board Membercfo | PT | $0 | - | - |
“Primary exempt purposeprecious jewels learning academy (academy)provides qualified childcare services to underserved families. About usannually, the academy services on average 50 to 75 children from economically stressed families. Over 90% of the students participates in the subsidized child care program and qualifies for child and adult care food program(cacfp).the academy services families with children in the infant, toddler, preschool and school age categories in a safe and nurturing environment. We provide hands on activities to inspire young minds and creative projects to enhance skill sets. We prepare healthy nutritious meals daily. We create a safe & fun environment to promote physical fitness that benefits students physically while promoting learning.”
“Description amountadvertising 650automobile expense 15,600liability insurance 2,016licenses 300staff training 500field trips 1,685computer & internet expense 1,140nutritional program 15,065educational equipment and supplies 3,744”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHIQUETTA D CARTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6789748122 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1284 JOSEPH E BOONE BLVD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ATLANTA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30314 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 181 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1300 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 112782 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1119 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 800 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 181 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 1300 |
| IRS990EZ/GrossReceiptsAmt | 0 | 112782 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitialReturnInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 181 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 1300 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 181 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 1300 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 27000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 50.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHIQUETTA D CARTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALFRED HAMILTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBIN NASH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TERESA CARTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTORCEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBERCFO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 40700 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | REFER TO STATEMENT 1 |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 146 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDES A SAFE AND NURTURING CHILD CARE ENVIRONMENT FOR CHILDREN FROM ECONOMICALLY STRESSED FAMILIES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDED FREE CHILDCARE FOR 11 CHILDREN FOR 8 WEEKS WHILE PARENTS AWAITED CAPS APPROVAL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | PREPARES HEALTHY NUTRITIOUS MEALS DAILY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 53341 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 12721 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 15065 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 43017 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 111663 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 81127 |
| IRS990EZ/TotalRevenueAmt | 0 | 112782 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | false |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL PARTICIPATES IN THE GEORGIA CHILDCARE & PARENT SERVICES (GACAPS). THE PROGRAM PROVIDES CHILD CARE FUNDING TO UNDERSERVED FAMILIES.ACCOMPLISHMENTS CONTINUED FROM PAGE 2THE SCHOOL IS A SPONSOR FOR TOYS FOR TOTS AND GAVE TOYS, THANKSGIVING BOXES AND MEALS TO ECONOMICALLY DISAVANTAGED STUDENTS IN THE COMMUNITY IT SERVICES.IN 2015, THE SCHOOL ENTERED INTO A PARTNERSHIP WITH THE UNITED WAY WHICH WILL ALLOW IT TO REACH FAR MORE STUDENTS AND FAMILIES IN THE COMMUNITY. TO ENCOURAGE A LOVE FOR READING, THE SCHOOL ALLOWS MOREHOUSE INTERNS TO PERIODICALLY VISIT THE CENTER AND READ BOOKS TO STUDENTS. THIS ALLOWS THEM TO SEE A FRESH FACE FOR LEARNING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Governmental Agency Financial Aid (Questions 6a and 6b) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PRIMARY EXEMPT PURPOSEPRECIOUS JEWELS LEARNING ACADEMY (ACADEMY)PROVIDES QUALIFIED CHILDCARE SERVICES TO UNDERSERVED FAMILIES. ABOUT USANNUALLY, THE ACADEMY SERVICES ON AVERAGE 50 TO 75 CHILDREN FROM ECONOMICALLY STRESSED FAMILIES. OVER 90% OF THE STUDENTS PARTICIPATES IN THE SUBSIDIZED CHILD CARE PROGRAM AND QUALIFIES FOR CHILD AND ADULT CARE FOOD PROGRAM(CACFP).THE ACADEMY SERVICES FAMILIES WITH CHILDREN IN THE INFANT, TODDLER, PRESCHOOL AND SCHOOL AGE CATEGORIES IN A SAFE AND NURTURING ENVIRONMENT. WE PROVIDE HANDS ON ACTIVITIES TO INSPIRE YOUNG MINDS AND CREATIVE PROJECTS TO ENHANCE SKILL SETS. WE PREPARE HEALTHY NUTRITIOUS MEALS DAILY. WE CREATE A SAFE & FUN ENVIRONMENT TO PROMOTE PHYSICAL FITNESS THAT BENEFITS STUDENTS PHYSICALLY WHILE PROMOTING LEARNING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION AMOUNTADVERTISING 650AUTOMOBILE EXPENSE 15,600LIABILITY INSURANCE 2,016LICENSES 300STAFF TRAINING 500FIELD TRIPS 1,685COMPUTER & INTERNET EXPENSE 1,140NUTRITIONAL PROGRAM 15,065EDUCATIONAL EQUIPMENT AND SUPPLIES 3,744 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | General explanation attachment |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| ReturnHeader/BuildTS | 0 | 2016-08-17 19:52:53Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHIQUETTA D CARTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIREC |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6789748122 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-03-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PRECIOUS JEWELS LEARNING ACADEMY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PREC |
| ReturnHeader/Filer/EIN | 0 | 320400978 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1284 JOSEPH E BOONE BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ATLANTA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30314 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 273963693 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ACCOUNTING & TAX ADVISORY GROUP PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 555 N POINT CENTER E STE 400 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALPHARETTA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30022 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7705586338 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RIOLENE IBOK |
| ReturnHeader/ReturnTs | 0 | 2016-03-10T14:33:18-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.