Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Onus Early Learning Center Inc
EIN 84-1758140 • 501(c)3 • Kingstree, SC
Profile
Provide early learning intervention for preschool
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.73x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 8.5% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Down$60,928
Down $681 (-1.1%) from 2023
Liabilities
Up$44,479
Up $11,496 (+35%) from 2023
Net Assets
Down$16,449
Down $12,177 (-43%) from 2023
Revenue
Up$191,587
Up $42,459 (+28%) from 2023
Expenses
Down$203,764
Down $52,141 (-20%) from 2023
Net Income
Up-$12,177
Up $94,600 (+89%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $60,928
- Liabilities
- $44,479
- Net assets
- $16,449
- Revenue
- $191,587
- Expenses
- $203,764
- Net income
- -$12,177
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $191,587
Mission and Program Overview
Mission
Provide early learning intervention for preschool aged children
Provide early learning intervention for preschool
Program Services
| Description | Grants | Expenses |
|---|---|---|
| To provide early education intervention | $169,698 | $140,467 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DELORES GRAHAM | Director | FT | $16,380 | - | $16,380 |
| JAMES GRAHAM JR | President/Director | PT | $0 | - | - |
| BRITTANY NESMITH | Member | PT | $0 | - | - |
| SAMANTHA GILES | Treasurer | PT | $0 | - | - |
| KAREN MCREA | Assistant Director | PT | $0 | - | - |
| MARIE MURPHY | Secretary | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Onus Early Learning Center Inc
- EIN
- 84-1758140
- Phone
- 8035420443
- Address
- 50 DIAMOND LOOP, KINGSTREE, SC 29556
Signing Officer
- Name
- James Graham Jr
- Title
- President
- Phone
- 8035420443
- Signed
- 2025-11-15
- Discuss with paid preparer
- No
Preparer
- Firm
- Campbell Financial Services LLC
- Address
- 1623 SECOND LOOP ROAD, FLORENCE, SC 29505
- Preparer
- Elizabeth Campbell
- Phone
- 8436629700
Supplemental Narrative
Additional Explanations
Part I, line 16
“Description: TUITION EXPRESS FEES Amount: 380”
Part I, line 16
“Description: AUTO EXPENSE Amount: 11821”
Part I, line 16
“Description: PROGRAM SUPPLIES Amount: 51482”
Part I, line 16
“Description: TELEPHONE EXPENSE Amount: 6058”
Part I, line 16
“Description: INSURANCE Amount: 639”
Part I, line 16
“Description: TRAVEL Amount: 3610”
Part I, line 16
“Description: BUSINESS REGISTRATION FEES Amount: 318”
Part I, line 16
“Description: UNIFORMS Amount: 101”
Part I, line 16
“Description: ADVERTISING Amount: 15”
Part I, line 16
“Description: TRAINING Amount: 630”
Part I, line 16
“Description: BANK SERVICE CHARGES Amount: 108”
Part I, line 16
“Description: SUBSCRIPTIONS Amount: 1832”
Part II, line 24
“Description: BUS BOY Amount: 60693 EOY Amount: 60693”
Part II, line 26
“Description: LOAN FROM DIRECTOR BOY Amount: 13350 EOY Amount: 16739”
Part II, line 26
“Description: PAYROLL LIABILITIES BOY Amount: 5353 EOY Amount: 17113”
Part II, line 26
“Description: SBA LOAN BOY Amount: 2700 EOY Amount: 2556”
Part II, line 26
“Description: ABB LOAN BOY Amount: 11580 EOY Amount: 8071”
Raw XML Appendix187 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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| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12177 |
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| IRS990EZ/FiledScheduleAInd | 0 | true |
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| IRS990EZ/GrossReceiptsAmt | 0 | 191587 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 16739 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 28626 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 16449 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 28626 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 16380 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KAREN MCREA |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MEMBER |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | ASSISTANT DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 60693 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 60693 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 76994 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE EARLY LEARNING INTERVENTION FOR PRESCHOOL |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 229 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 14039 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | To provide early education intervention |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 169698 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 140467 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 89519 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 32983 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 44479 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 203764 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 140467 |
| IRS990EZ/TotalRevenueAmt | 0 | 191587 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 191587 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 149128 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 311233 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 111540 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 25930 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 789418 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 789418 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 191587 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 149128 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 311233 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 111540 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 25930 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 789418 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 789418 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 16739 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | SUPPLEMENT PROGRAM EXPENSES |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 13350 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | JAMES GRAHAM JR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | PRESIDENT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 16739 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: TUITION EXPRESS FEES Amount: 380 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: AUTO EXPENSE Amount: 11821 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: PROGRAM SUPPLIES Amount: 51482 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: TELEPHONE EXPENSE Amount: 6058 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: INSURANCE Amount: 639 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Description: TRAVEL Amount: 3610 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Description: BUSINESS REGISTRATION FEES Amount: 318 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Description: UNIFORMS Amount: 101 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Description: ADVERTISING Amount: 15 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Description: TRAINING Amount: 630 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Description: BANK SERVICE CHARGES Amount: 108 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Description: SUBSCRIPTIONS Amount: 1832 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Description: BUS BOY Amount: 60693 EOY Amount: 60693 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Description: LOAN FROM DIRECTOR BOY Amount: 13350 EOY Amount: 16739 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Description: PAYROLL LIABILITIES BOY Amount: 5353 EOY Amount: 17113 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Description: SBA LOAN BOY Amount: 2700 EOY Amount: 2556 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Description: ABB LOAN BOY Amount: 11580 EOY Amount: 8071 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Part II, line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Part II, line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Part II, line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Part II, line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Part II, line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES GRAHAM JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8035420443 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ONUS EARLY LEARNING CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ONUS |
| ReturnHeader/Filer/EIN | 0 | 841758140 |
| ReturnHeader/Filer/PhoneNum | 0 | 8035420443 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 50 DIAMOND LOOP |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KINGSTREE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29556 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 202806631 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CAMPBELL FINANCIAL SERVICES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1623 SECOND LOOP ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FLORENCE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29505 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8436629700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ELIZABETH CAMPBELL |
| ReturnHeader/ReturnTs | 0 | 2025-11-15T14:25:13-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.