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        <Desc>PRECIOUS STONES ACADEMY WAS THE FIRST CENTER SELECTED FOR THE HARRIS COUNTY EARLY REACH PROGRAM IN 2023. THIS PROGRAM BETTER PREPARES 0-4 YEAR OLDS FOR SCHOOL WHILE PARENTS TUITION WAS FULLY COVERED. STAFF WAGES WERE INCREASED TO $15.00 PER HOUR, ALMOST DOUBLE THE MINIMUM WAGE IN TEXAS. THROUGH THE BENEFITS RECEIVED IN THIS PROGRAM, SEVERAL AMENITIES WERE IMPROVED SUCH AS, OUR PLAYGROUND, TODDLER PICNIC AREA AND PLAYGROUND. WE ALSO WERE ABLE TO SUPPORT OUR TEACHERS BY EXPANDING THEIR CHILD CARE CREDITIALS.</Desc>
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        <CurrentTaxYearMinus4YearsAmt>86638</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>167076</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>524619</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>355512</CurrentTaxYearAmt>
        <TotalAmt>1133845</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1133845</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>2363</CurrentTaxYearAmt>
        <TotalAmt>2363</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>16000</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>16000</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>1152208</TotalSupportAmt>
      <PublicSupportCY170Pct>0.98410</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98030</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>19778</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>19778</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>9500</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>9500</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>223352</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>223352</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>101327</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>101327</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>353957</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR OF PSA INC, ANETTA PARKER, IS MARRIED TO THE BOARD PRESIDENT, LIONEL PARKER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE REVIEW OF FORM 990 AND ITS SOURCE DOCUMENTS ARE REVIEWED IN TWO SEPARATE MEETINGS. THE FINANCIAL REVIEW IS PERFORMED BY OUR CPA FOLLOWED BY A BOARD MEETING TO REVIEW ACCOMPLISHMENTS OF THE ORGNAIZATION. FINALLY FORM 990 IS REVIEWED AND A FINAL DRAFT APPROVED BY OUR BOARD PRESIDENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS REVIEWED DURING OUR ANNUAL BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARY INFORMATION FOR 2023 WAS DETERMINED USING STATE AND CHILDCARE LICENSING RANGES. ADDITIONAL FACTORS WERE EXPERIENCE AND EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Significant program services not listed on prior year return Part III line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>PRECIOUS STONES ACADEMY WAS THE FIRST CENTER SELECTED FOR THE HARRIS COUNTY EARLY REACH PROGRAM IN 2023. THIS PROGRAM BETTER PREPARES 0-4 YEAR OLDS FOR SCHOOL WHILE PARENTS TUITION WAS FULLY COVERED. STAFF WAGES WERE INCREASED TO $15.00 PER HOUR, ALMOST DOUBLE THE MINIMUM WAGE IN TEXAS. THROUGH THE BENEFITS RECEIVED IN THIS PROGRAM, SEVERAL AMENITIES WERE IMPROVED SUCH AS, OUR PLAYGROUND, TODDLER PICNIC AREA AND PLAYGROUND. WE ALSO WERE ABLE TO SUPPORT OUR TEACHERS BY EXPANDING THEIR CHILD CARE CREDITIALS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>