Nonprofit · EIN 85-0387625
THE LEARNING CIRCLE DAYCARE
Tax-exempt · KIRTLAND, NM 87417
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,418,501 | $1,402,678 | $15,823 | $845,384 | $54,991 | $790,393 |
| December 31, 2024 | 990 | $1,276,951 | $1,115,240 | $161,711 | $842,149 | $67,579 | $774,570 |
| December 31, 2023 | 990 | $971,352 | $958,719 | $12,633 | $683,959 | $71,100 | $612,859 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $89,238
- of which government grants
- $89,238
- Program service revenue
- $1,329,081
- Investment income
- $182
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $712,325
- Salaries, compensation and benefits (total)
- $790,206
- Professional fundraising fees
- $0
- Accounting fees
- $1,947
- Occupancy
- $98,199
- Travel
- $3,334
- Depreciation
- $20,980
- Program services (functional)
- $1,402,678
Balance sheet and other
- Total assets, start of year
- $842,149
- Total assets, end of year
- $845,384
- Total liabilities, end of year
- $54,991
- Net assets, end of year
- $790,393
- Land, buildings and equipment
- $529,106
- Net assets without donor restrictions
- $790,393
- Gross receipts
- $1,418,501
- Employees
- 44
- Year formed
- 1995
- State of legal domicile
- NM
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN HARDY | DIRECTOR Trustee or director | – | $0 |
| BILL KARLIN | TREASUER Trustee or director, Officer | – | $0 |
| ELIZABETH LEE | VICE PRESIDE Trustee or director, Officer | – | $0 |
| JEANNE PALMER | DIRECTOR Trustee or director | – | $0 |
| DONNA SCOTT | SECRETARY Trustee or director, Officer | – | $0 |
| JOHN SCOTT | PRESIDENT Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL KARLIN | TREASUER Trustee or director, Officer | – | $0 |
| ELIZABETH LEE | VICE PRESIDE Trustee or director, Officer | – | $0 |
| JEANNE PALMER | DIRECTOR Trustee or director | – | $0 |
| DONNA SCOTT | SECRETARY Trustee or director, Officer | – | $0 |
| JOHN SCOTT | PRESIDENT Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL KARLIN | TREASUER Trustee or director, Officer | – | $0 |
| ELIZABETH LEE | VICE PRESIDE Trustee or director, Officer | – | $0 |
| JEANNE PALMER | DIRECTOR Trustee or director | – | $0 |
| DONNA SCOTT | SECRETARY Trustee or director, Officer | – | $0 |
| JOHN SCOTT | PRESIDENT Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 894, KIRTLAND, NM 87417-0894
- In care of
- % MICHELLE A HILL
- Principal officer (990 for 2025)
- JOHN SCOTT
- Signed the 990
- JOHN SCOTT, PRESIDENT
- Phone
- (505) 598-9283
- Return prepared by
- DAVID BERRY CPA PC
Mission
CHILD CARE AND EDUCATION.
Program accomplishments
- CHILD CARE AND EDUCATION.Expenses $1,402,678 · revenue $1,329,081
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 | 990 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
- 85-0387625
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33Z)
- Assets (IRS master file)
- $845,384
- Income (IRS master file)
- $1,418,501
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,418,501 | $1,402,678 | $845,384 | XML |
| 990 | December 2024 | $1,276,951 | $1,115,240 | $842,149 | XML |
| 990 | December 2023 | $971,352 | $958,719 | $683,959 | XML |
| 990 | December 2022 | $826,426 | $713,590 | $680,479 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 85-0387625).
Questions about THE LEARNING CIRCLE DAYCARE
- What is the EIN of THE LEARNING CIRCLE DAYCARE?
- The employer identification number (EIN) of THE LEARNING CIRCLE DAYCARE is 85-0387625.
- Is THE LEARNING CIRCLE DAYCARE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to THE LEARNING CIRCLE DAYCARE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE LEARNING CIRCLE DAYCARE 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 THE LEARNING CIRCLE DAYCARE 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 THE LEARNING CIRCLE DAYCARE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of THE LEARNING CIRCLE DAYCARE?
- The 990 for the year ended December 31, 2025 names JOHN SCOTT.
- Who are the officers and directors of THE LEARNING CIRCLE DAYCARE?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does THE LEARNING CIRCLE DAYCARE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,418,501, expenses of $1,402,678 and total assets of $845,384 at year end.
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