2026-07-26T17:45:21-04:00 2025-12-31 742826649 DAVID BERRY CPA PC 305 N BEHREND AVE FARMINGTON NM 87401 990 2025-01-01 850387625 THE LEARNING CIRCLE DAYCARE INC LEAR 5055989283 PO BOX 894 KIRTLAND NM 87417 JOHN SCOTT PRESIDENT 5055989283 2026-06-09 DAVID BERRY P01082461 5053206670 2026-06-10 2025 2025-03-06 01:10:19Z JOHN SCOTT 1418501 false X N/A X 1995 NM CHILD CARE AND EDUCATION. 6 6 44 0 83769 89238 1193182 1329081 182 0 1276951 1418501 0 0 671606 790206 0 0 443634 612472 1115240 1402678 161711 15823 842149 845384 67579 54991 774570 790393 CHILD CARE AND EDUCATION. false false 1402678 1329081 CHILD CARE AND EDUCATION. 1402678 true false 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 true false false false false false false false false false false false true 1 0 44 false false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false false false NM X THE ORGANIZATION 5055989283 PO BOX 894 KIRTLAND NM 87417 X STEVEN HARDY DIRECTOR X 0 0 0 BILL KARLIN TREASUER X X 0 0 0 ELIZABETH LEE VICE PRESIDE X X 0 0 0 JEANNE PALMER DIRECTOR X 0 0 0 DONNA SCOTT SECRETARY X X 0 0 0 JOHN SCOTT PRESIDENT X X 0 0 0 false false false 89238 89238 CHILDCARE FEES 611600 1329081 1329081 1329081 182 182 1418501 1329081 182 712325 712325 77881 77881 1947 1947 7783 7783 15771 15771 291 291 98199 98199 3334 3334 20980 20980 13077 13077 REPAIRS AND MAINTENANCE 226063 226063 FOOD COSTS 75408 75408 SUPPLIES AND MATERIALS 69521 69521 UTILITIES 32148 32148 47950 47950 1402678 1402678 0 0 217657 197815 85406 118463 715419 186313 539086 529106 842149 845384 14059 1471 53520 53520 67579 54991 X 774570 790393 774570 790393 842149 845384 15823 X false false false X 155122 157267 71948 83769 89238 557344 155122 157267 71948 83769 89238 557344 557344 2 182 184 557528 4738274 0.99970 1.00000 X 715419 186313 529106 529106 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX AS PROVIDED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION ADOPTED ACCOUNTING REQUIREMENTS THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION CONTINUES TO QUALIFY TO BE TREATED AS A TAX-EXEMPT ORGANIZATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED AT THE ENTITY LEVEL UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. IF THE ORGANIZATION AS UNRELATED BUSINESS INCOME, THE FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990T) WOULD BE REQUIRED AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY WERE FILED. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS MANAGEMENT AND GENERAL EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, THESE REQUIREMENTS DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. CONSEQUENTLY, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION FOR UNCERTAIN INCOME TAX POSITIONS. MICHELLE HILL-JACK KEY EMPLOYEE 80400 LEASE OF BUILDING false FORM 990, PAGE 6, PART VI, LINE 11B BOARD APPROVES THE FORM 990 ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD REVIEWS CONFLICT OF INTEREST ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST