Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
990 • Fiscal year 2023 • EIN 86-1079263
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 9.6% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Flat$204,447
Flat from 2023
Net Assets
Flat$179,501
Flat from 2023
Liabilities
Flat$24,946
Flat from 2023
Revenue
Flat$1,284,373
Flat from 2023
Expenses
Flat$1,372,695
Flat from 2023
Net Income
Flat-$88,322
Flat from 2023
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 2023, the significant activities consisted of a community navigator pilot program to provide technical assistance to local community groups to improve access to small business administration and government resources for america's entrepreneurs, a transforming and investing in ms education program to reduce risk factors and increase protection factors to prevent school violence with training and education, and a rural opportunities for access and development mental health first-aid training program that provides training and certification to community leaders to aid in recognizing/identifying people with mental health issues.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $265,227 | $176,905 | ▼ $88,322 |
| Cash and Non-Interest-Bearing Accounts | $216,991 | $124,903 | ▼ $92,088 |
| Land, Buildings, and Equipment, Net | $75,997 | $79,344 | ▲ $3,347 |
| 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 | $293,188 | $204,447 | ▼ $88,741 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $22,391 | $22,893 | ▲ $502 |
| Other Liabilities | $2,974 | $2,053 | ▼ $921 |
| Total Liabilities | $25,365 | $24,946 | ▼ $419 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $267,823 | $179,501 | ▼ $88,322 |
| Total Liabilities and Net Assets / Fund Balance | $293,188 | $204,447 | ▼ $88,741 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $311,069 | $311,069 |
| Other Land Buildings | $13,747 | $152,964 | $166,711 |
| Buildings | $55,278 | $23,272 | $78,550 |
| Land | $10,319 | - | $10,319 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Beulah Greer | Executive Director | FT | $123,776 | $123,776 |
| Name | Title |
|---|---|
| Leslie Greer | President |
| Antonio M Greer | Director |
| Ericka Allen | Director |
| Frank Russell | Director |
| Robert Haymer | Director |
| Brenda Travis | Assistant Secretary |
| Dr Anthony J Chambers | Secretary |
| Kathy Anderson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $942,137 |
| Salaries, Compensation, and Employee Benefits | $430,558 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $367,206 | - | - | $367,206 |
| Occupancy | $39,385 | - | - | $39,385 |
| Other Employee Benefits | $36,052 | - | - | $36,052 |
| Fees for Services Accounting | $28,216 | - | - | $28,216 |
| Payroll Taxes | $27,300 | - | - | $27,300 |
| All Other Expenses | $23,978 | - | - | $23,978 |
| Office Expenses | $15,950 | - | - | $15,950 |
| Other Expenses | $8,397 | - | - | $8,397 |
| Conferences and Meetings | $6,693 | - | - | $6,693 |
| Depreciation Depletion | $5,746 | - | - | $5,746 |
| Advertising | $1,949 | - | - | $1,949 |
| Total Functional Expenses | $1,372,695 | $0 | $0 | $1,372,695 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Tax Liabilities | $2,053 |
“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 $38,142 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.”
“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 | 22391 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 22893 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 200 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 200 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | DURING 2023, THE SIGNIFICANT ACTIVITIES CONSISTED OF A COMMUNITY NAVIGATOR PILOT PROGRAM TO PROVIDE TECHNICAL ASSISTANCE TO LOCAL COMMUNITY GROUPS TO IMPROVE ACCESS TO SMALL BUSINESS ADMINISTRATION AND GOVERNMENT RESOURCES FOR AMERICA'S ENTREPRENEURS, A TRANSFORMING AND INVESTING IN MS EDUCATION PROGRAM TO REDUCE RISK FACTORS AND INCREASE PROTECTION FACTORS TO PREVENT SCHOOL VIOLENCE WITH TRAINING AND EDUCATION, AND A RURAL OPPORTUNITIES FOR ACCESS AND DEVELOPMENT MENTAL HEALTH FIRST-AID TRAINING PROGRAM THAT PROVIDES TRAINING AND CERTIFICATION TO COMMUNITY LEADERS TO AID IN RECOGNIZING/IDENTIFYING PEOPLE WITH MENTAL HEALTH ISSUES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1949 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1949 |
| IRS990/AllOtherContributionsAmt | 0 | 23830 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 23978 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 23978 |
| 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 | 216991 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 124903 |
| 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 | 6693 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 6693 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1251712 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 942137 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 32661 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -88322 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 430558 |
| IRS990/CYTotalExpensesAmt | 0 | 1372695 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1284373 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5746 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5746 |
| IRS990/Desc | 0 | PROVISION FOR TRAINING AND EDUCATING YOUTH AND THE COMMUNITY TO REDUCE SCHOOL VIOLENCE. PROVISION FOR PROVIDING TECHNICAL ASSISTANCE TO LOCAL ENTREPRENEURS TO IMPROVE THEIR ACCESS TO SMALL BUSINESS ADMINISTRATION AND GOVERNMENT RESOURCES. PROVISION FOR TRAINING AND EDUCATING COMMUNITY LEADERS TO RECOGNIZE PEOPLE WITH MENTAL HEALTH ISSUES. |
| 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 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1372695 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 28216 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 28216 |
| 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/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 50.00 |
| 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/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | 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/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LESLIE GREER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR ANTHONY J CHAMBERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | FRANK RUSSELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANTONIO M GREER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERT HAYMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KATHY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERICKA ALLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRENDA TRAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BEULAH GREER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| 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/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 123776 |
| 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | ASSISTANT SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE 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 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 1227882 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1284373 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 487305 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 75997 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 79344 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 566649 |
| 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 | 267823 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 179501 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 39385 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 39385 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 15950 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15950 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 36052 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 36052 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTUAL SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | EXTERNAL EVALUATION |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | REAL ESTATE TAXES & INS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 763489 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 30160 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 18174 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8397 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 763489 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30160 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18174 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8397 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2974 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2053 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 367206 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 367206 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 27300 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27300 |
| 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 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531120 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DEVELOPER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INCUBATOR FACILITY |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TECHNOLOGY CENTER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18191 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 14452 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 18 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 18191 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 14452 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 18 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1544611 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1144369 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 48648 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2630 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 446260 |
| IRS990/PYTotalExpensesAmt | 0 | 1590629 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1593259 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -88322 |
| 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 | 32662 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 265227 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 176905 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1251712 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1544611 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 790256 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 855305 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 355317 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4797201 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 155813 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4797201 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1251712 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1544611 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 790256 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 855305 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 355317 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4797201 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4797201 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 55278 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 23272 |
| 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 | 13747 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 152964 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 166711 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2053 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX LIABILITIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 79344 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2053 |
| 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/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 123776 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | BEULAH GREER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 123776 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 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/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | 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/RelationshipDescriptionTxt | 1 | AN LLC OWNED BY LESLIE GREER, PRES OF THE BOARD AND DIRECTOR & BEULAH GREER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | CAPITALIST WEALTH MAKER INVESTORS, LLC MADE A LOAN TO COMMUNITY STUDENT LEARNING CENTER FOR WORKING CAPITAL IN PREVIOUS YEARS. THIS LOAN WAS REPAID TO CAPITALIST WEALTH MAKER INVESTORS, LLC. |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | COMMUNITY STUDENTS LEARNING CENTER PAID RENT TO CAPITALIST WEALTH MAKER INVESTORS, LLC FOR THE LEARNING CENTER FACILITY |
| 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 $38,142 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 | 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 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 | 293188 |
| IRS990/TotalAssetsEOYAmt | 0 | 204447 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 293188 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 204447 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1251712 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1372695 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1372695 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 25365 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 24946 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 25365 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 24946 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 267823 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 179501 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1372695 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 32661 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 123776 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 32661 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1284373 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 293188 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 204447 |
| 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 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | www.communitystudentlearning.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LESLIE GREER |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.