2024-06-06T10:50:29-04:00 2023-12-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-01-01 383917592 THE HARDY CENTER INC HARD 6142673733 4593 CHARLESFIELD DR COLUMBUS OH 43230 STEPHEN GARLAND EXECUTIVE DIRECTOR 6145190675 2024-06-06 STEPHEN GARLAND 999009999 false DONALD WELLS P01867509 6143968974 2024-06-06 X 2023 2023-04-26 12:10:37Z STEPHEN GARLAND 4593 CHARLESFIELD DR COLUMBUS OH 43230 302837 false X THEHARDYCENTER.ORG X 2014 OH TO PREPARE YOUNG MINDS FOR A PROSPEROUS FUTURE THROUGH LITERACY LIFE SKILLS AND LEADERSHIP AND TO PROVIDE INNER-CITY CHILDREN WITH THE ELEMENTS THEY NEED TO BECOME MORE VIABLE WITHIN THIS SOCIETY. 6 5 1 143 0 181280 302837 0 0 0 181280 302837 0 0 22520 19500 0 966 345255 285325 367775 304825 -186495 -1988 81825 73135 52000 45298 29825 27837 X TO PREPARE YOUNG MINDS FOR A PROSPEROUS FUTURE THROUGH LITERACY LIFE SKILLS AND LEADERSHIP AND TO PROVIDE INNER CITY CHILDREN WITH THE ELEMENTS THEY NEED TO BECOME MORE VIABLE IN THIS SOCIETY. false false 277550 LOOKING BACK, IT'S HARD TO BELIEVE HOW FAR WE HAVE COME IN 15 SHORT YEARS. WE'VE SEEN OUR PROGRAM EXPAND IN EVERY CONCEIVABLE WAY: MORE STUDENTS AND COMMUNITY MEMBERS SERVED, MORE VOLUNTEERS AND YOUNG TEACHERS INVOLVED, AND MORE GENEROUS SUPPORT FROM LOCAL COMPANIES AND ORGANIZATIONS. WE HAVE SEEN THE GRADES, LITERACY RATES, AND GENERAL EDUCATION OF OUR STUDENTS REACH THE LEVELS OF THEIR SUBURBAN COUNTERPARTS AT A SUBSTANTIAL RATE, AND WE COULDN'T BE HAPPIER - 90% OF OUR STUDENTS ARE WORKING AT OR ABOVE THEIR GRADE LEVEL. WE HOPE TO CONTINUE PREPARING A GENERATION OF STUDENTS WITHIN THE NORTH LINDEN COMMUNITY TO ENTER THE WORLD NOT ONLY AS EDUCATED CITIZENS, BUT ALSO AS ONES PREPARED TO MEET THE CHALLENGES AND STRUGGLES OF EVERYDAY LIFE. LIFE HAS BEEN ANYTHING BUT EASY FOR THE STUDENTS WE WORK WITH, AND WE WILL ALWAYS BE GRATEFUL FOR THE SUPPORT AND CONTRIBUTIONS THAT ALLOW US TO MAKE THEM MORE CAPABLE AND PREPARED TO HANDLE THE FUTURE. WHILE WE ARE ALWAYS LOOKING AT WHAT WE CAN HELP OUR STUDENTS ACCOMPLISH NEXT, IT'S JUST AS IMPORTANT TO LOOK BACK AND SEE OUR IMPACT UP TO THIS POINT. 97% OF OUR STUDENTS WERE AT OR ABOVE THEIR GRADE LEVEL DURING THE THIRD QUARTER OF THE 2023 SCHOOL YEAR, BASED ON SCHOOL GRADE CARDS PROVIDED BY PARENTS. 90% OF OUR STUDENTS ARE AT THE SAME LEARNING PROFICIENCY LEVELS OF THEIR PEERS IN NEARBY DISTRICTS, BASED ON OHIO STATEWIDE TESTS IN 2021- 2022. THE GOALS OF THE BOARD AND STAFF MEMBERS OF THE HARDY CENTER CAN BE SUMMARIZED IN ONE WORD: GROWTH. GROWTH FOR OUR STUDENTS, GROWTH FOR THEIR EDUCATIONAL CAPABILITIES, AND GROWTH FOR THE CENTER ITSELF. 277550 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 43 0 1 true false false false false false false false false false false false false false false X 6 5 true false false false false false false true true false false true true true true true true true false false X STEPHEN GARLAND 6142673733 4593 CHARLESFIELD DR COLUMBUS OH 43230 STEPHEN GARLAND EXECUTIVE DI 60.00 X X 19500 0 0 WENDELL TUCKER BOARD CHAIRM 2.00 X X 0 0 0 CANAAN MILLER BOARD SECRET 2.00 X X 0 0 0 KAMERON BRAY BOARD MEMBER 2.00 X 0 0 0 KORTNEY MILLER BOARD MEMBER 2.00 X 0 0 0 SCOTT TUCKER BOARD MEMBER 2.00 X 0 0 0 19500 false false false 83761 219076 9700 302837 302837 X 19500 10921 8504 75 125301 125301 13462 12548 914 395 304 91 17 17 12957 12957 PROGRAM EXPENSES 87724 86552 281 891 OPERATIONAL EXPENSES 26242 22747 3495 OTHER EXPENSES 18622 18622 BUSINESS EXPENSES 605 555 50 304825 277550 26309 966 31078 35345 115013 77223 50747 37790 81825 73135 407 3490 51593 41808 52000 45298 X 29825 27837 29825 27837 81825 73135 -1988 X true X false false false X 156796 378944 631706 181280 302837 1651563 156796 378944 631706 181280 302837 1651563 207176 1444387 1651563 2493 0.87460 0.89040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50230 33726 16504 64783 43497 21286 37790 X SCHEDULE D, PAGE 3, PART X THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CENTER FOLLOWS FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AS OF THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE CENTER FILES FORM 990 ANNUALLY WITH THE INTERNAL REVENUE SERVICE. THE CENTER'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE (3) YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR THE YEARS ENDING AFTER DECEMBER 31, 2020 ARE OPEN FOR EXAMINATION. FORM 990, PAGE 2, PART III, LINE 4A LOOKING BACK, IT'S HARD TO BELIEVE HOW FAR WE HAVE COME IN 15 SHORT YEARS. WE'VE SEEN OUR PROGRAM EXPAND IN EVERY CONCEIVABLE WAY: MORE STUDENTS AND COMMUNITY MEMBERS SERVED, MORE VOLUNTEERS AND YOUNG TEACHERS INVOLVED, AND MORE GENEROUS SUPPORT FROM LOCAL COMPANIES AND ORGANIZATIONS. WE HAVE SEEN THE GRADES, LITERACY RATES, AND GENERAL EDUCATION OF OUR STUDENTS REACH THE LEVELS OF THEIR SUBURBAN COUNTERPARTS AT A SUBSTANTIAL RATE, AND WE COULDN'T BE HAPPIER - 90% OF OUR STUDENTS ARE WORKING AT OR ABOVE THEIR GRADE LEVEL. WE HOPE TO CONTINUE PREPARING A GENERATION OF STUDENTS WITHIN THE NORTH LINDEN COMMUNITY TO ENTER THE WORLD NOT ONLY AS EDUCATED CITIZENS, BUT ALSO AS ONES PREPARED TO MEET THE CHALLENGES AND STRUGGLES OF EVERYDAY LIFE. LIFE HAS BEEN ANYTHING BUT EASY FOR THE STUDENTS WE WORK WITH, AND WE WILL ALWAYS BE GRATEFUL FOR THE SUPPORT AND CONTRIBUTIONS THAT ALLOW US TO MAKE THEM MORE CAPABLE AND PREPARED TO HANDLE THE FUTURE. WHILE WE ARE ALWAYS LOOKING AT WHAT WE CAN HELP OUR STUDENTS ACCOMPLISH NEXT, IT'S JUST AS IMPORTANT TO LOOK BACK AND SEE OUR IMPACT UP TO THIS POINT. 97% OF OUR STUDENTS WERE AT OR ABOVE THEIR GRADE LEVEL DURING THE THIRD QUARTER OF THE 2023 SCHOOL YEAR, BASED ON SCHOOL GRADE CARDS PROVIDED BY PARENTS. 90% OF OUR STUDENTS ARE AT THE SAME LEARNING PROFICIENCY LEVELS OF THEIR PEERS IN NEARBY DISTRICTS, BASED ON OHIO STATEWIDE TESTS IN 2021- 2022. THE GOALS OF THE BOARD AND STAFF MEMBERS OF THE HARDY CENTER CAN BE SUMMARIZED IN ONE WORD: GROWTH. GROWTH FOR OUR STUDENTS, GROWTH FOR THEIR EDUCATIONAL CAPABILITIES, AND GROWTH FOR THE CENTER ITSELF. FORM 990, PAGE 6, PART VI, LINE 2 WENDELL TUCKER SCOTT TUCKER FAMILY RELATIONSHIP CANAAN MILLER KORTNEY MILLER FAMILY RELATIONSHIP KAMERON BRAY KORTNEY MILLER FAMILY RELATIONSHIP STEPHEN GARLAND KORTNEY MILLER FAMILY RELATIONSHIP STEPHEN GARLAND KAMERON BRAY FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS GIVEN TO THE BOARD FOR REVIEW, COMMENTS, AND GUIDANCE PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO ANNUALLY VERIFY THEIR UNDERSTANDING OF THE CONFLICT OF INTEREST POLICY AND TO DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REACHED A DETERMINATION FOR PAYMENTS TO BE MADE TO THE EXECUTIVE DIRECTOR (AS A CONTRACTOR) BASED ON THE FUNDS AVAILABLE TO THE HARDY CENTER EACH MONTH. FORM 990, PAGE 6, PART VI, LINE 19 WRITTEN REQUESTS ARE REVIEWED BY THE BOARD AND DECIDED UPON VIA A VOTE OF THE BOARD. FORM 990, PART IX, LINE 11G CONTRACT SERVICES 125,301 0 0