Nonprofit · EIN 20-8023787
TENDER LOVING CARE CENTER FOR CHILDREN
Also known as LEGACY COMMUNITY DEVELOPMENT CORP, Legacy Community Development Incorporation
Tax-exempt · PORT ARTHUR, TX 77642
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,960,315 | $4,850,686 | $109,629 | $9,488,058 | $7,492,109 | $1,995,949 |
| December 31, 2023 | 990 | $3,245,904 | $3,226,678 | $19,226 | $4,676,300 | $2,789,980 | $1,886,320 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,954,485
- Program service revenue
- $833,060
- Investment income
- -$80,280
- Net rental income
- $228,571
- Net gain from sales of assets
- -$81,790
- Other revenue
- $253,050
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $623,372
- Salaries, compensation and benefits (total)
- $761,465
- Professional fundraising fees
- $0
- Legal fees
- $45,179
- Accounting fees
- $25,124
- Occupancy
- $59,989
- Travel
- $13,768
- Depreciation
- $105,766
- Program services (functional)
- $4,779,868
- Management and general (functional)
- $70,818
Balance sheet and other
- Total assets, start of year
- $4,676,300
- Total assets, end of year
- $9,488,058
- Total liabilities, end of year
- $7,492,109
- Net assets, end of year
- $1,995,949
- Land, buildings and equipment
- $2,650,705
- Net assets without donor restrictions
- $1,995,949
- Gross receipts
- $5,910,846
- Employees
- 20
- Volunteers
- 0
- Year formed
- 2008
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VIVIAN BALLOU | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $125,709 |
| CLEVELAND COMO JR | BOARD MEMBER Trustee or director | 0 | $0 |
| JOHNNY BEATTY | SECRETARY Officer | 0 | $0 |
| MARCUS VASQUEZ | BOARD MEMBER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VIVIAN BALLOU | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $120,783 |
| CLEVELAND COMO JR | BOARD MEMBER Trustee or director | 0 | $0 |
| PAULA HALL | SECRETARY Officer | 0 | $0 |
| LAKERCIA LEVY | PRESIDENT Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3800 PARK LN, PORT ARTHUR, TX 77642-5507
- In care of
- % VIVIAN BALLOU
- Mailing address (990-N for 2009)
- 2302 Bayou Drive, Port Arthur TX 77640
- Principal officer (990 for 2024)
- VIVIAN BALLOU, 3800 PARK LANE, PORT ARTHUR, TX 77642
- Principal officer (990-N for 2009)
- Rhonda S Dixon, 2302 Bayou Drive, Port Arthur TX 77640
- Signed the 990
- VIVIAN BALLOU, EXECUTIVE DIRECTOR
- Phone
- (409) 832-2723
- Return prepared by
- NOVOGRADAC & COMPANY LLP
Mission
TO ASSIST IN PROVIDING AFFORDABLE HOUSING FOR LOW AND MODERATE INCOME PERSONS, OPERATING EXCLUSIVELY AS A COMMUNITY HOUSING DEVELOPMENT CORPORATION AND TO DEVELOP, OWN AND OVERSEE THE MANAGEMENT OF DECENT, AFFORDABLE HOUSING FOR LOW AND MODERATE INCOME PERSONS.
Program accomplishments
- SPECIALIZES IN THE DEVELOPMENT OF AFFORDABLE HOUSING AND PROVISION OF FINANCIAL COUNSELING.Expenses $4,779,868 · grants $2,001,581
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-8023787
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $9,488,058
- Income (IRS master file)
- $5,910,846
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,960,315 | $4,850,686 | $9,488,058 | XML |
| 990 | December 2023 | $3,245,904 | $3,226,678 | $4,676,300 | XML |
| 990 | December 2022 | $5,897,368 | $5,992,936 | $4,644,340 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Rhonda S Dixon | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-8023787).
Questions about TENDER LOVING CARE CENTER FOR CHILDREN
- What is the EIN of TENDER LOVING CARE CENTER FOR CHILDREN?
- The employer identification number (EIN) of TENDER LOVING CARE CENTER FOR CHILDREN is 20-8023787.
- Is TENDER LOVING CARE CENTER FOR CHILDREN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to TENDER LOVING CARE CENTER FOR CHILDREN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TENDER LOVING CARE CENTER FOR CHILDREN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of TENDER LOVING CARE CENTER FOR CHILDREN due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TENDER LOVING CARE CENTER FOR CHILDREN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of TENDER LOVING CARE CENTER FOR CHILDREN?
- The 990 for the year ended December 31, 2024 names VIVIAN BALLOU.
- Who are the officers and directors of TENDER LOVING CARE CENTER FOR CHILDREN?
- The 990 for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $125,709 (VIVIAN BALLOU, EXECUTIVE DIRECTOR).
- How much revenue does TENDER LOVING CARE CENTER FOR CHILDREN have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,960,315, expenses of $4,850,686 and total assets of $9,488,058 at year end.
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