Nonprofit · EIN 38-3944798
DUC LEARNING CENTER
Also known as DUC
Tax-exempt · MCKINNEY, TX 75070
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $625,747 | $531,666 | $94,081 | $100,943 | $0 | $100,943 |
| December 31, 2023 | 990 (amended) | $745,287 | $739,173 | $6,114 | $6,862 | $0 | $6,862 |
| December 31, 2022 | 990 (amended) | $544,963 | $574,806 | -$29,843 | $748 | $0 | $748 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $525,517
- Program service revenue
- $100,230
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $336,588
- Salaries, compensation and benefits (total)
- $336,588
- Professional fundraising fees
- $0
- Legal fees
- $28,868
- Travel
- $1,836
- Program services (functional)
- $531,666
Balance sheet and other
- Total assets, start of year
- $6,862
- Total assets, end of year
- $100,943
- Total liabilities, end of year
- $0
- Net assets, end of year
- $100,943
- Net assets without donor restrictions
- $100,943
- Gross receipts
- $625,747
- Employees
- 10
- Volunteers
- 10
- Year formed
- 2014
- State of legal domicile
- CA
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 |
|---|---|---|---|
| D Lucas | CEO Officer | 15 | $0 |
| D LUCAS | CFO Officer | 15 | $0 |
| M LUCAS | SECRETARY Officer | 15 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| O Lucas | CEO Officer | 15 | $0 |
| D Lucas | CFO Officer | 15 | $0 |
| Martin Lucas | Secretary Officer | 15 | $0 |
990 for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| D Seals | CEO Officer | 15 | $0 |
| R Jones | Secretary Officer | 15 | $0 |
| I Lucas | CFO Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1285, MCKINNEY, TX 75070-8149
- In care of
- % O LUCAS
- Mailing address (990-N for 2025)
- P O BOX 249, PALM SPRINGS CA 92263
- Principal officer (990 for 2024)
- O Lucas, PO BOX 249, PALM SPRINGS, CA 922630249
- Principal officer (990-N for 2025)
- O LUCAS, P O BOX 249, PALM SPRINGS CA 92263
- Signed the 990
- Ophelia Lucas, HOS
- Phone
- (951) 777-5802
- Website
- duclearningcenter.org
Mission
Private School K-12: To Educate disadvantaged Families and At-Risk Youth across the communities through creating unique Academy Learning and Jobs Training. Center is a learning enhancement program for students to engage their learning skills with interactive tutoring Independent Study and after-school programming are essential.
Program accomplishments
- 2024 CDE EANS I: SUPPORT AND FUNDS FOR DISTANCE LEARNING ACADEMY SERVICES CURRICULUM MATERIALS PRODUCTS AND PROGRAMSExpenses $531,666 · grants $465,517 · revenue $100,230
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 38-3944798
- 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-N (e-Postcard)
- Category (NTEE)
- Education (B99)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: O LUCAS | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $625,747 | $531,666 | $100,943 | IRS |
| 990-N for 2023 Officer: O LUCAS | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2023 | $745,287 | $739,173 | $6,862 | XML |
| 990-N for 2022 Officer: O Lucas | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2022 | $544,963 | $574,806 | $748 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Ophelia LUCAS | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: DENISE SEALS | December 31, 2019 | ≤ $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 38-3944798).
Questions about DUC LEARNING CENTER
- What is the EIN of DUC LEARNING CENTER?
- The employer identification number (EIN) of DUC LEARNING CENTER is 38-3944798.
- Is DUC LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to DUC LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DUC LEARNING CENTER file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of DUC LEARNING CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DUC LEARNING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of DUC LEARNING CENTER?
- The 990 for the year ended December 31, 2024 names O Lucas.
- Who are the officers and directors of DUC LEARNING CENTER?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does DUC LEARNING CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $625,747, expenses of $531,666 and total assets of $100,943 at year end.
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