Nonprofit · EIN 27-3666766
HIGHER LEARNING DEVELOPMENT CENTER INC
Tax-exempt (reinstated) · WINTER PARK, FL 32789
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $498,720 | $562,348 | -$63,628 | $750,947 | $372,374 | $378,573 |
| December 31, 2023 | 990 | $662,410 | $501,651 | $160,759 | $832,891 | $390,690 | $442,201 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $498,720
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $130,000
- Other salaries and wages
- $220,820
- Salaries, compensation and benefits (total)
- $378,254
- Professional fundraising fees
- $0
- Legal fees
- $7,415
- Accounting fees
- $3,600
- Occupancy
- $51,233
- Travel
- $5,826
- Depreciation
- $7,648
- Program services (functional)
- $425,576
- Management and general (functional)
- $136,772
Balance sheet and other
- Total assets, start of year
- $832,891
- Total assets, end of year
- $750,947
- Total liabilities, end of year
- $372,374
- Net assets, end of year
- $378,573
- Land, buildings and equipment
- $15,100
- Gross receipts
- $498,720
- Employees
- 16
- Year formed
- 2014
- State of legal domicile
- FL
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 |
|---|---|---|---|
| Jillian Rowe | President Officer | 40 | $130,000 |
| Jermesha Patterson | Director Trustee or director | 40 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jillian Rowe | President Officer | 40 | $127,000 |
| Jermesha Patterson | Director Trustee or director | 40 | $6,595 |
Address and contacts
- Address (IRS master file)
- 636 N WYMORE RD, WINTER PARK, FL 32789-2862
- Principal officer (990 for 2024)
- Jillian Rowe, 636 N Wymore Road, Winter Park, FL 32789
- Signed the 990
- Jillian Rowe, President
- Phone
- (321) 945-4766
- Return prepared by
- KDKVirtus
Mission
Child Care provider and education.
Program accomplishments
- Child care provider and education.Expenses $425,576 · revenue $498,719
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
- 27-3666766
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $750,947
- Income (IRS master file)
- $498,720
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- August 12, 2013
- Reinstated
- Effective May 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $498,720 | $562,348 | $750,947 | IRS |
| 990 | December 2023 | $662,410 | $501,651 | $832,891 | XML |
| 990 | December 2022 | $447,827 | $426,940 | $684,604 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 27-3666766).
Questions about HIGHER LEARNING DEVELOPMENT CENTER INC
- What is the EIN of HIGHER LEARNING DEVELOPMENT CENTER INC?
- The employer identification number (EIN) of HIGHER LEARNING DEVELOPMENT CENTER INC is 27-3666766.
- Is HIGHER LEARNING DEVELOPMENT CENTER INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to HIGHER LEARNING DEVELOPMENT CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HIGHER LEARNING DEVELOPMENT CENTER INC 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 HIGHER LEARNING DEVELOPMENT CENTER INC 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 HIGHER LEARNING DEVELOPMENT CENTER INC 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 HIGHER LEARNING DEVELOPMENT CENTER INC?
- The 990 for the year ended December 31, 2024 names Jillian Rowe.
- Who are the officers and directors of HIGHER LEARNING DEVELOPMENT CENTER INC?
- The 990 for the year ended December 31, 2024 lists 2 people; 1 received compensation from the organization, the highest $130,000 (Jillian Rowe, President).
- How much revenue does HIGHER LEARNING DEVELOPMENT CENTER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $498,720, expenses of $562,348 and total assets of $750,947 at year end.
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