Civic Intelligence

Upper Room Learning Center

990EZ • Fiscal year 2024 • EIN 84-4975149

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 17, 2025

Organization ProfileN/A
PO Box 235Regina, KY 41559

(606) 794-7467

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

3rd percentile

-100%

Faster asset growth than 3% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $11,324 (-100%) from 2023

Net Assets

$0

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2023

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2020: $24,312Liabilities 2020: $2,186Net Assets 2020: $22,1262020Assets 2021: $54,822Liabilities 2021: $1,882Net Assets 2021: $52,9402021Assets 2022: $151,765Liabilities 2022: $23,361Net Assets 2022: $128,4042022Assets 2023: $11,324Liabilities 2023: $02023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2020: $33,995Expenses 2020: $11,869Net Income 2020: $22,1262020Revenue 2021: $211,756Expenses 2021: $180,942Net Income 2021: $30,8142021Revenue 2022: $266,112Expenses 2022: $190,648Net Income 2022: $75,4642022Revenue 2023: $0Expenses 2023: $3,684Net Income 2023: -$3,6842023Revenue 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses-
Net Income-
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Mission and Program Overview

Mission

Upper room learning center will offer daycare services to children in their community that includes a curriculum that educates those enrolled on the teachings of christ.

Program Services

DescriptionGrantsExpenses
UPPER ROOM LEARNING CENTER WILL OFFER DAYCARE SERVICES TO CHILDREN IN THEIR COMMUNITY THAT INCLUDES A CURRICULUM THAT EDUCATES THOSE ENROLLED ON THE TEACHINGS OF CHRIST.-$15,008
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ERIC BARTLEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Upper Room Learning Center
EIN
84-4975149
Phone
6067947467
Address
PO BOX 235, REGINA, KY 41559

Signing Officer

Name
Eric Bartley
Title
Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Wallen Puckett & Associates PSC
Address
106 4th Street, Pikeville, KY 41501
Preparer
L Kevin Puckett CPA
Phone
6064328833
Supplemental Narrative

Additional Explanations

Other Assets.1002

“Furniture and Fixtures - Beginning $15008 Furniture and Fixtures - Ending $0”

Raw XML Appendix138 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ERIC BARTLEY
IRS990EZ/BooksInCareOfDetail/PhoneNum06067947464
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 235
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0REGINIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd041559
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt015008
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015008
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt015008
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ERIC BARTLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt015008
IRS990EZ/OtherChangesInNetAssetsAmt0-15008
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0UPPER ROOM LEARNING CENTER WILL OFFER DAYCARE SERVICES TO CHILDREN IN THEIR COMMUNITY THAT INCLUDES A CURRICULUM THAT EDUCATES THOSE ENROLLED ON THE TEACHINGS OF CHRIST.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0UPPER ROOM LEARNING CENTER WILL OFFER DAYCARE SERVICES TO CHILDREN IN THEIR COMMUNITY THAT INCLUDES A CURRICULUM THAT EDUCATES THOSE ENROLLED ON THE TEACHINGS OF CHRIST.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015008
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalProgramServiceExpensesAmt015008
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03383
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05108
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt033995
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt033995
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt039103
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03383
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt033995
IRS990ScheduleA/Total509Grp/TotalAmt039103
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt033995
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt039103
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0FURNITURE AND EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02024-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0833964339
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt07787
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0RELIGIOUS ORG/CHURCH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0DEPRECIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt010594 REGINA BELCHER HWY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0REGINA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0KY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd041559
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Furniture and Fixtures - Beginning $15008 Furniture and Fixtures - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Assets.1002
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC BARTLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER ROOM LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0844975149
ReturnHeader/Filer/PhoneNum06067947467
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 235
ReturnHeader/Filer/USAddress/CityNm0REGINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041559
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611166529
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wallen Puckett & Associates PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 4th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pikeville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041501
ReturnHeader/PreparerPersonGrp/PhoneNum06064328833
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0L Kevin Puckett CPA
ReturnHeader/ReturnTs02025-11-17T12:01:22-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$0
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00
2023Summary only. Only limited summary data is available for this year.$0.11$0.00$0.00$0.04$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.23$1.28$2.66$1.91$0.75
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.02$0.53$2.12$1.81$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.02$0.22$0.34$0.12$0.22