2024-08-07T10:04:07-04:00 2023-12-31 020701328 JB Accounting & Tax Services PC 701-A Crown Industrial Ct Chesterfield MO 63005 990EZ 2023-01-01 430970419 THE LEARNING CENTER LEAR 4504 WESTMINSTER PLACE SAINT LOUIS MO 63108 MICHELLE KO DIRECTOR 3142761268 2024-07-18 true true Jenifer Boul P00627546 6365364992 2024-08-07 2023 2024-08-08 14:25:15Z X X THELINKAUDITORIUM.ORG X X 58224 X 47731 10491 2 58224 1408 28011 1494 64188 95101 -36877 282697 245820 X 44197 7320 200000 200000 38500 38500 282697 245820 0 0 282697 245820 SUPPORT OF EDUCATION AND THE ARTS PROVIDE FACILITIES FOR SAINT LOUIS SWING (TEACH SWING DANCE & HOLD DANCES OPEN TO THE PUBLIC) ESTIMATED NUMBER OF PEOPLE = 600 14000 PROVIDE FACILITIES FOR ROSATI KAIN HS THEATRICAL & MUSICAL ART STUDENTS. ESTIMATED NUMBER OF PEOPLE BENEFITED = 50 1850 PROVIDE FACILITIES FOR VARIOUS ONE TIME MUSICAL & THEATRE PERFORMANCES & PRODUCTIONS 7190 23040 BRIAN ELSESSER PRESIDENT 10.00 0 0 0 MICHELLE KO VICE PRESIDENT STRATEGIC PLANNING 2.00 0 0 0 SCOTT INTAGLIA SECRETARY BLDG & GROUND 2.00 0 0 0 TIMOTHY HIRZEL TREASURER 2.00 0 0 0 KURT WOLFGRAM LEGAL COUNSEL 1.00 0 0 0 JEFFREY BISHOP DIRECTOR PROGRAMMING 1.00 0 0 0 JONATHAN MEYER MARKETING & FUNDRAISING 2.00 0 0 0 FRANCES DICKEY DIRECTOR PROGRAMMING 2.00 0 0 0 WILLIAM SEIBERT DIRECTOR BLDG & GROUNDS 1.00 0 0 0 DAVID WEAVER DIRECTOR ARTS COMMITTEE 1.00 0 0 0 JONATHAN ALLEN DIRECTOR MARKETING 8.00 0 0 0 JESSIE GILLIAM DIRECTOR BUILDING & GROUNDS 1.00 0 0 0 X true false false false false false true 225000 false false TIMOTHY HIRZEL 4504 WESTMINSTER PLACE SAINT LOUIS MO 63108 3147602709 false false false false false false false false false false false NONE NONE true X 11105 20052 23192 52706 70941 177996 11105 20052 23192 52706 70941 177996 177996 1 1 1 1 4 1 1 1 1 4 11105 20053 23193 52707 70942 178000 1.00000 0.39910 0.00000 0.00000 X BRIAN ELSESSER PRESIDENT HVAC X 50000 50000 false true true TIMOTHY HIRZEL TREASURER HVAC X 50000 50000 false true true SCOTT INTAGLIA SECRETARY HVAC X 50000 50000 false true true JONATHAN MEYER DIRECTOR HVAC X 50000 50000 false true true KURT WOLFGRAM DIRECTOR HVAC X 25000 25000 false true false 225000 Description of other expenses Part I line 16 DESCRIPTION AMOUNTOTHER EXPENSES 64,188NOTE 1: A SIGNIFICANT PORTION OF EXPENSES THIS YEAR SUPPORT INSTALLATION OF NEW HVAC TO PROVIDE BETTER PROGRAM SERVICE IN THE FUTURE (INCLUDING YEAR ROUND AVAILABILITY). NOTE 2: EXPENSES WERE PRORATED BY ESTIMATED HOURS OF USE AND OUR FACILITIES FOR EACH LISTED ACCOMPLISHMENT Description of other assets Part II line 24 CATEGORY BEGINNING OF YEAR END OF YEAROTHER ASSETS 38,500 38,500GRAND PIANO-KNOBE, WITH ORNATE WOODWORK. ASSESSED (INFORMALLY) BY JACKSON PIANOS AS WORTH FROM $37,000 TO $40,000 Activity not previously reported to the IRS Part V line 33 WHILE OUR EXEMPT PURPOSE REMAINS TO SUPPORT EDUCATION AND THE ARTS, OUR FOCUS HAS MOVED FROM WORKSHOPS AND MATERIALS FOR TEACHERS (K-12) TO MAKING OUR FACILITIES AVAILABLE TO PERFORMING VISUAL ARTS FOR CLASSES, MUSICIANS, REHEARSALS AND PERFORMANCES AND BOARD EVENTS, LECTURES & DISCUSSIONS. THE BUILDING WHERE THESE EVENTS OCCUR IS HISTORIC AND THE RESTORATION IS UNDERWAY. THESE RESTORATIONS WILL IMPROVE SERVICE TO THE COMMUNITY AND ALSO SERVES TO PROTECT A HISTORICALLY AND ARCHITECTURALLY SIGNIFICANT LANDMARK. Changes to governing documents Part V line 34 THE BYLAWS GOVERNING OUR ORGANIZATION WERE MODIFIED, BUT NOT SIGNIFICANTLY. Part II response or note to any other line in Part II PART II, LINE 23 - VALUE OF LAND AND BUILDING HAS NOT BEEN ASSESSED RECENTLY. THEY WERE PURCHASED IN 1973 FOR $33,386.96. IN 1989, FORM 990, THEY WERE VALUED (W/EQUIPMENT) AT $84,810. NO OTHER RECORDS ARE IN POSSESSION BY TREASURER OR BOARD. THE 1989 VALUE IS SOMEWHAT UNDER THE INFLATION-ADJUSTED 1973 PRICE. ADJUSTING FOR THE INFLATION TO 2023 FROM THE 1989 REPORTED VALUE WOULD BE $199,616. BOTH BUILDING DEGREDATION AND RESTORATION HAVE OCCURED. WE ARE IN THE PROCESS OF INSTALLING NEW HVAC AND UPGRADED ELECTRIC. NEITHER THIS NOR THE LOSS OF THE OLD HEATING SYSTEM ARE REFLECTED IN LINE 23.