Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990 • Fiscal year 2019 • EIN 86-1079263
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.3% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Assets
Down$216,692
Down $50,471 (-19%) from 2018
Net Assets
Down$165,415
Down $65,395 (-28%) from 2018
Liabilities
Up$51,277
Up $14,924 (+41%) from 2018
Revenue
Up$367,722
Up $288,558 (+365%) from 2018
Expenses
Up$433,117
Up $224,159 (+107%) from 2018
Net Income
Up-$65,395
Up $64,399 (+50%) from 2018
Community students learning center was formed for the purpose of addressing the needs of underprivileged children and adults in disadvantaged areas of mississippi.this program provides leadership and technical assistance to implement successful training, housing and education.
During 2019, the significant activities consisted of a teen pregnancy prevention program to educate teen on healthy relationships and to expand the knowledge of youth in the community to healthy food access and agricultural job skills.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $228,214 | $162,819 | ▼ $65,395 |
| Cash and Non-Interest-Bearing Accounts | $164,170 | $123,740 | ▼ $40,430 |
| Land, Buildings, and Equipment, Net | $102,793 | $92,752 | ▼ $10,041 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $2,596 | $2,596 | → $0 |
| Accounts Receivable | $200 | $200 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $267,163 | $216,692 | ▼ $50,471 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $26,700 | $40,209 | ▲ $13,509 |
| Other Liabilities | $9,653 | $11,068 | ▲ $1,415 |
| Total Liabilities | $36,353 | $51,277 | ▲ $14,924 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $230,810 | $165,415 | ▼ $65,395 |
| Total Liabilities and Net Assets / Fund Balance | $267,163 | $216,692 | ▼ $50,471 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $311,069 | $311,069 |
| Other Land Buildings | $19,338 | $138,280 | $157,618 |
| Buildings | $63,095 | $15,455 | $78,550 |
| Land | $10,319 | - | $10,319 |
| Name | Title | Base | Total |
|---|---|---|---|
| Dr Anthony J Chambers | Secretary | $1,000 | $1,000 |
| Name | Title |
|---|---|
| Leslie Greer | President |
| Vincent C Allen | Vice President |
| Antonio M Greer | Director |
| Darryl Jenkins | DiRECTOR |
| Ericka Allen | Director |
| Kathy Anderson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $256,351 |
| Salaries, Compensation, and Employee Benefits | $176,766 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $162,271 | - | - | $162,271 |
| All Other Expenses | $58,166 | - | - | $58,166 |
| Fees for Services Accounting | $19,470 | - | - | $19,470 |
| Other Expenses | $18,404 | - | - | $18,404 |
| Payroll Taxes | $14,495 | - | - | $14,495 |
| Occupancy | $13,675 | - | - | $13,675 |
| Depreciation Depletion | $9,814 | $227 | - | $10,041 |
| Office Expenses | $3,761 | - | - | $3,761 |
| Conferences and Meetings | $1,728 | - | - | $1,728 |
| Advertising | $1,100 | - | - | $1,100 |
| Total Functional Expenses | $432,890 | $227 | $0 | $433,117 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | An LLC Owned by Leslie Greer, Pres of the Board and Director & Beulah Greer | Capitalist Wealth Maker Investors, LLC Made a Loan to Community Student Learning Center for Working Capital. | No | $7,224 |
| Liability | Amount |
|---|---|
| N/p - Capitalist Wealth Maker Investors | $7,224 |
| Payroll Tax Liabilities | $3,844 |
“Capitalist wealth maker investors, llc (a limited liability company owned by leslie greer, president of the board and board member and beulah greer) loaned the organization $38,142 in prior years. The entity has repaid $28,919 of the debt.”
“The tax return is reviewed by the executive director and the president of the organization before the return is filed with the internal revenue service. The return is available to be reviewed at the next scheduled board meeting.”
“Each governing member (including all board members, directors and officers) is required annually to submit written proof of compliance. Additionally, the board members, directors and officers are required to disclose any non-compliance and abstain from voting, discussing or influencing the decision of the board or key employees.”
“The board approves all compensation and is recorded in the board minutes.”
“The necessary documentation including the company financial statements are available to the public upon request.”
“UTILITIES: Program service expenses 13,811. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,811. TEEN PREGNACY PREVENTION-TABLETS & COMPUTERS: Program service expenses 11,446. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,446. REAL ESTATE TAXES & INSURANCE: Program service expenses 11,006. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,006. TEEN PREGNACY PREVENTION PROGRAM FEE: Program service expenses 9,994. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,994. HIPPY LICENSE FEE: Program service expenses 5,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,500. TRAINING SEMINARS: Program service expenses 5,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,200. BANK CHARGES: Program service expenses 438. Management and general expenses 0. Fundraising expenses 0. Total expenses 438. FACILITY REPAIRS & MAINTENANCE: Program service expenses 383. Management and general expenses 0. Fundraising expenses 0. Total expenses 383. SECURITY: Program service expenses 198. Management and general expenses 0. Fundraising expenses 0. Total expenses 198. WEBSITE DEVELOPMENT: Program service expenses 190. Management and general expenses 0. Fundraising expenses 0. Total expenses 190.”
“There have been no changes to the oversight process or selection process of the independent accountants.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 26700 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 40209 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 200 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 200 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | DURING 2019, THE SIGNIFICANT ACTIVITIES CONSISTED OF A TEEN PREGNANCY PREVENTION PROGRAM TO EDUCATE TEEN ON HEALTHY RELATIONSHIPS AND TO EXPAND THE KNOWLEDGE OF YOUTH IN THE COMMUNITY TO HEALTHY FOOD ACCESS AND AGRICULTURAL JOB SKILLS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1100 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1100 |
| IRS990/AllOtherContributionsAmt | 0 | 50797 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 58166 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 58166 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BEULAH GREER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6628340905 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 333 YAZOO STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39095 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 1 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 164170 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 123740 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1728 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1728 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 355317 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 256351 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 12405 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -65395 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 176766 |
| IRS990/CYTotalExpensesAmt | 0 | 433117 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 367722 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 227 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 9814 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10041 |
| IRS990/Desc | 0 | PROVISION FOR PROVIDING AN EDUCATIONAL PROGRAM FOR TEEN PREGNANCY PREVENTION AND HEALTHY RELATIONSHIPS. PROVISION FOR TRAINING YOUTH IN THE KNOWLEDGE OF HEALTHY FOOD PRODUCTION AND AGRICULTURAL JOB SKILLS. PROVISION FOR EDUCATING UNDERPRIVILEGED INDIVIDUALS TO FAIR HOUSING DISCRIMINATION AND FILING COMPLAINTS TO HUD. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 432890 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 19470 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19470 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LESLIE GREER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR ANTHONY J CHAMBERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | VINCENT C ALLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANTONIO M GREER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DARRYL JENKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KATHY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERICKA ALLEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DiRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 304520 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 367722 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 464804 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 102793 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 92752 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 557556 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | COMMUNITY STUDENTS LEARNING CENTER WAS FORMED FOR THE PURPOSE OF ADDRESSING THE NEEDS OF UNDERPRIVILEGED CHILDREN AND ADULTS IN DISADVANTAGED AREAS OF MISSISSIPPI.THIS PROGRAM PROVIDES LEADERSHIP AND TECHNICAL ASSISTANCE TO IMPLEMENT SUCCESSFUL TRAINING, HOUSING AND EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 230810 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 165415 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 13675 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 13675 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3761 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3761 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EXTERNAL EVALUATION |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRACTUAL SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | AQUA PONICS SYSTEM EXPE |
| IRS990/OtherExpensesGrp/Desc | 3 | EDUCATIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 65909 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 43169 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 20928 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 18404 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 65909 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 43169 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20928 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18404 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 9653 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 11068 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 162271 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 162271 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 14495 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14495 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 2596 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 2596 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | LESLIE GREER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531120 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TECHNOLOGY CENTER |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INCUBATOR FACILITY |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SUMMER PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | TUTORIAL PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6325 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3136 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 2044 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 900 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6325 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3136 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2044 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 900 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 119663 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 109817 |
| IRS990/PYOtherRevenueAmt | 0 | -51505 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 11006 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -129794 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 99141 |
| IRS990/PYTotalExpensesAmt | 0 | 208958 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 79164 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -65395 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 12405 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 228214 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 162819 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 355317 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 119663 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 227071 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 133127 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 132008 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 967186 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 103521 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 967186 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 355317 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 119663 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 227071 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 133127 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 132008 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 967186 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 967186 |
| 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 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 63095 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 15455 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 78550 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 311069 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 311069 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 10319 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 10319 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 19338 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 138280 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 157618 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3844 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 7224 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | N/P - CAPITALIST WEALTH MAKER INVESTORS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 92752 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 11068 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | CAPITALIST WEALTH MAKER INVESTORS LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | AN LLC OWNED BY LESLIE GREER, PRES OF THE BOARD AND DIRECTOR & BEULAH GREER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 7224 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | CAPITALIST WEALTH MAKER INVESTORS, LLC MADE A LOAN TO COMMUNITY STUDENT LEARNING CENTER FOR WORKING CAPITAL. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CAPITALIST WEALTH MAKER INVESTORS, LLC (A LIMITED LIABILITY COMPANY OWNED BY LESLIE GREER, PRESIDENT OF THE BOARD AND BOARD MEMBER AND BEULAH GREER) LOANED THE ORGANIZATION $38,142 IN PRIOR YEARS. THE ENTITY HAS REPAID $28,919 OF THE DEBT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE PRESIDENT OF THE ORGANIZATION BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. THE RETURN IS AVAILABLE TO BE REVIEWED AT THE NEXT SCHEDULED BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH GOVERNING MEMBER (INCLUDING ALL BOARD MEMBERS, DIRECTORS AND OFFICERS) IS REQUIRED ANNUALLY TO SUBMIT WRITTEN PROOF OF COMPLIANCE. ADDITIONALLY, THE BOARD MEMBERS, DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY NON-COMPLIANCE AND ABSTAIN FROM VOTING, DISCUSSING OR INFLUENCING THE DECISION OF THE BOARD OR KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD APPROVES ALL COMPENSATION AND IS RECORDED IN THE BOARD MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE NECESSARY DOCUMENTATION INCLUDING THE COMPANY FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UTILITIES: Program service expenses 13,811. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,811. TEEN PREGNACY PREVENTION-TABLETS & COMPUTERS: Program service expenses 11,446. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,446. REAL ESTATE TAXES & INSURANCE: Program service expenses 11,006. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,006. TEEN PREGNACY PREVENTION PROGRAM FEE: Program service expenses 9,994. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,994. HIPPY LICENSE FEE: Program service expenses 5,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,500. TRAINING SEMINARS: Program service expenses 5,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,200. BANK CHARGES: Program service expenses 438. Management and general expenses 0. Fundraising expenses 0. Total expenses 438. FACILITY REPAIRS & MAINTENANCE: Program service expenses 383. Management and general expenses 0. Fundraising expenses 0. Total expenses 383. SECURITY: Program service expenses 198. Management and general expenses 0. Fundraising expenses 0. Total expenses 198. WEBSITE DEVELOPMENT: Program service expenses 190. Management and general expenses 0. Fundraising expenses 0. Total expenses 190. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THERE HAVE BEEN NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 267163 |
| IRS990/TotalAssetsEOYAmt | 0 | 216692 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 267163 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 216692 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 355317 |
| IRS990/TotalEmployeeCnt | 0 | 13 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 227 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 432890 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 433117 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 36353 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 51277 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 36353 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 51277 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 230810 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 165415 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 432890 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 12405 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 1000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12405 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 367722 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 267163 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 216692 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 333 YAZOO STREET |
| IRS990/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 39095 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | www.communitystudentlearning.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2021-01-29 14:40:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LESLIE GREER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6628340905 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMUNITY STUDENT LEARNING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 861079263 |
| ReturnHeader/Filer/PhoneNum | 0 | 6628340905 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 333 YAZOO STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEXINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39095 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | AEB911F327995C7F4CC79FE7FAD47A3838A171E7 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 69.92.132.30 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-11-13 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:16:06 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.