Civic Intelligence

Tabernacle Learning Center Inc

EIN 42-1642281 • 501(c)3 • Laurel, MD

Profile

Tabernacle Learning Center, Inc. seeks to provide a Christ-centered daycare operation for the children of the Laurel, MD community. In addition, the Tabernacle Learning Center provides after school care for elementary age school children.

11601 S Laurel DriveLaurel, MD 20708-3010

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

2.83x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

95th percentile

1.12x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

44th percentile

-0.5%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

-13%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

44th percentile

-6.2%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$190,927

Down $27,771 (-13%) from 2021

Liabilities

Down

$539,849

Down $24,151 (-4.3%) from 2021

Net Assets

Down

-$348,922

Down $3,620 (-1.0%) from 2021

Revenue

Down

$482,660

Down $31,706 (-6.2%) from 2021

Expenses

Up

$485,056

Up $62,552 (+15%) from 2021

Net Income

Down

-$2,396

Down $94,258 (-103%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2010: $247,256Liabilities 2010: $179,766Net Assets 2010: $67,4902010Assets 2011: $233,694Liabilities 2011: $127,368Net Assets 2011: $106,3262011Assets 2012: $222,823Liabilities 2012: $43,410Net Assets 2012: $179,4132012Assets 2013: $212,005Liabilities 2013: $7,398Net Assets 2013: $204,6072013Assets 2014: $205,364Liabilities 2014: $32,543Net Assets 2014: $172,8212014Assets 2015: $204,101Liabilities 2015: $383,974Net Assets 2015: -$179,8732015Assets 2016: $231,571Liabilities 2016: $1,001,819Net Assets 2016: -$770,2482016Assets 2017: $231,723Liabilities 2017: $987,305Net Assets 2017: -$755,5822017Assets 2018: $230,326Liabilities 2018: $982,396Net Assets 2018: -$752,0702018Assets 2019: $228,659Liabilities 2019: $581,663Net Assets 2019: -$353,0042019Assets 2020: $226,559Liabilities 2020: $664,007Net Assets 2020: -$437,4482020Assets 2021: $218,698Liabilities 2021: $564,000Net Assets 2021: -$345,3022021Assets 2022: $190,927Liabilities 2022: $539,849Net Assets 2022: -$348,9222022

Highlighted filing

2022

Assets$190,927
Liabilities$539,849
Net Assets-$348,922

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $549,5832010Expenses 2011: $521,1812011Revenue 2012: $682,346Expenses 2012: $602,540Net Income 2012: $79,8062012Revenue 2013: $577,714Expenses 2013: $552,523Net Income 2013: $25,1912013Revenue 2014: $421,619Expenses 2014: $453,405Net Income 2014: -$31,7862014Revenue 2015: $462,413Expenses 2015: $438,851Net Income 2015: $23,5622015Revenue 2016: $514,108Expenses 2016: $472,820Net Income 2016: $41,2882016Revenue 2017: $470,082Expenses 2017: $459,597Net Income 2017: $10,4852017Revenue 2018: $517,540Expenses 2018: $514,317Net Income 2018: $3,2232018Revenue 2019: $915,292Expenses 2019: $515,937Net Income 2019: $399,3552019Revenue 2020: $260,030Expenses 2020: $345,193Net Income 2020: -$85,1632020Revenue 2021: $514,366Expenses 2021: $422,504Net Income 2021: $91,8622021Revenue 2022: $482,660Expenses 2022: $485,056Net Income 2022: -$2,3962022

Highlighted filing

2022

Revenue$482,660
Expenses$485,056
Net Income-$2,396

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 18, 2023
Return Version
2022v5.0
Gross Receipts
$482,660
Mission and Program Overview

Mission

Tabernacle Learning Center, Inc. seeks to provide a Christ-centered daycare operation for the children of the Laurel, MD community. In addition, the Tabernacle Learning Center provides after school care for elementary age school children.

Tabernacle learning center, inc. Seeks to provide a christ-centered daycare operation for the children of the laurel, md community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$199,499$190,624▼ $8,875
Cash and Non-Interest-Bearing Accounts$19,199$303▼ $18,896
Total Assets$218,698$190,927▼ $27,771
Liabilities
Accounts Payable and Accrued Expenses$244,115$329,665▲ $85,550
Mortgage Notes Payable Secured by Investment Property$319,885$210,184▼ $109,701
Total Liabilities$564,000$539,849▼ $24,151
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-345,302$-348,922▼ $3,620
Total Net Assets Fund Balance$-345,302$-348,922▼ $3,620
Total Liabilities and Net Assets / Fund Balance$218,698$190,927▼ $27,771

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$190,624$307,127$497,751
Compensation and Service Providers

Board Members and Trustees

NameTitle
Manon GurleyPresident
Paula BurtonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$391,444
Investment Income
$0
Other Revenue
$91,216
Change in Net Assets
$-2,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$353,025
Other Expenses$132,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$316,893--$316,893
Occupancy$67,983--$67,983
Payroll Taxes$23,926--$23,926
Insurance$13,705--$13,705
Other Employee Benefits$12,206--$12,206
Depreciation Depletion$9,933--$9,933
Fees for Services Other-$6,982-$6,982
Interest$5,687--$5,687
All Other Expenses$2,667--$2,667
Fees for Services Accounting-$2,533-$2,533
Other Expenses$2,033$1,156-$2,033
Information Technology$213--$213
Total Functional Expenses$474,385$10,671$0$485,056
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization provided a copy of its form 990 to its board of directors for review and approval.

Form 990, Part VI, Section C, Line 19

The organization will make available for public inspection upon request a copy of its articles of incorporation, bylaws, and other governing documents. It will also make available upon request a copy of its latest financial statement which can also be found on guidestar.org with the filing of the 990 return with the irs.

Filing and Contact Details

Filer

Filer Name
Tabernacle Learning Center Inc
EIN
42-1642281
Phone
3014903838
Address
11601 S LAUREL DRIVE, LAUREL, MD 20708-3010

Signing Officer

Name
Manon Gurley
Title
Vice President
Phone
3014903838
Signed
2023-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manon Gurley
Formed
2005
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
4
Employees
17
Volunteers
0

Preparer

Firm
Thompson Price Scott Adams & Co
Address
1543 S LEE HWY, CLEVELAND, TN 37311
Preparer
Alan W Thompson CPA
Phone
4234739300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Prior period adjustment -1,224.

Raw XML Appendix357 raw XML fields

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDED A COPY OF ITS FORM 990 TO ITS BOARD OF DIRECTORS FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION WILL MAKE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST A COPY OF ITS ARTICLES OF INCORPORATION, BYLAWS, AND OTHER GOVERNING DOCUMENTS. IT WILL ALSO MAKE AVAILABLE UPON REQUEST A COPY OF ITS LATEST FINANCIAL STATEMENT WHICH CAN ALSO BE FOUND ON GUIDESTAR.ORG WITH THE FILING OF THE 990 RETURN WITH THE IRS.
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0218698
IRS990/TotalAssetsEOYAmt0190927
IRS990/TotalAssetsGrp/BOYAmt0218698
IRS990/TotalAssetsGrp/EOYAmt0190927
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010671
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0474385
IRS990/TotalFunctionalExpensesGrp/TotalAmt0485056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0564000
IRS990/TotalLiabilitiesEOYAmt0539849
IRS990/TotalLiabilitiesGrp/BOYAmt0564000
IRS990/TotalLiabilitiesGrp/EOYAmt0539849
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-345302
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-348922
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0474385
IRS990/TotalProgramServiceRevenueAmt0391444
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0482660
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0482660
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0218698
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0190927
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011601 S LAUREL DRIVE
IRS990/USAddress/CityNm0LAUREL
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd0207083010
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MANON GURLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03014903838
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TABERNACLE LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0TABE
ReturnHeader/Filer/EIN0421642281
ReturnHeader/Filer/PhoneNum03014903838
ReturnHeader/Filer/USAddress/AddressLine1Txt011601 S LAUREL DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAUREL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0207083010
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561824665
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMPSON PRICE SCOTT ADAMS & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01543 S LEE HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037311
ReturnHeader/PreparerPersonGrp/PhoneNum04234739300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN W THOMPSON CPA
ReturnHeader/ReturnTs02023-11-15T12:05:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MANON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GURLEY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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