2026-09-02T13:19:13-05:00 2025-12-31 621199757 LBMC PC 325 WEST MAIN STREET STE 1600 LOUISVILLE KY 40202 990 2025-10-01 371803514 THE BACKSIDE LEARNING CENTER INC BACK 5026346543 3131 S 2ND ST 389 LOUISVILLE KY 40208 SHERRY STANLEY EXECUTIVE DIRECTOR 5026346543 2026-08-25 1 ABIGAIL CAMPBELL P01296738 5025851600 2025 SHERRY STANLEY 3131 S 2ND ST 389 LOUISVILLE KY 40208 413039 0 X WWW.BACKSIDELEARNINGCENTER.ORG X 2015 KY SUPPORT FOR PERSONS AND FAMILIES CARING FOR THOROUGHBRED RACE HORSES. 15 15 23 46 0 0 1152339 215136 0 0 62784 28897 81213 128815 1296336 372848 0 0 0 0 931339 253091 0 0 58061 249867 71280 1181206 324371 115130 48477 2083947 2126348 10307 6031 2073640 2120317 X THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE EDUCATIONAL, LINGUISTIC, SOCIAL AND OTHER CHARITABLE SERVICES TO PERSONS, AND THEIR FAMILIES, ENGAGED PRIMARILY IN THE CARE, TRAINING, AND/OR ANY OTHER ACTIVITY INVOLVING THOROUGHBRED RACE HORSES HOUSED AT RACING AND TRAINING FACILITIES; PARTICULARLY AT CHURCHHILL DOWNS IN LOUISVILLE, KENTUCKY. 0 0 99878 72 LEARNING CENTER ADULT PROGRAMS SUPPORT EQUINE WORKERS AND THEIR FAMILIES IN THE PURSUIT OF THEIR PERSONAL AND PROFESSIONAL DREAMS. WE PROVIDE EDUCATIONAL OPPORTUNITIES, ASSIST IN NAVIGATING AND ACCESSING LOCAL RESOURCES, AND CREATE COMMUNITY. IN A CARING AND RESPECTFUL SETTING, OUR CLIENTS DEVELOP THEIR SKILLS AND KNOWLEDGE WITH CLASSES, TUTORING, AND DIRECT ASSISTANCE TAILORED TO THEIR NEEDS. THE ADULT PROGRAMS SERVED APPROXIMATELY 600 INDIVIDUALS THROUGH CLASSES, WORKSHOPS AND SOCIAL SERVICES, WITH AROUND 150 WALK-INS PER WEEK. PROGRAMS AND SERVICES AIM TO IMPROVE QUALITY OF LIVE THROUGH LANGUAGE DEVELOPMENT, FINANCIAL LITERACY, PARENTING SUPPORT, MENTAL HEALTH WORKSHOPS AND SERVICES TO HELP TRACK WORKERS SOLVE PROBLEMS AND FULFILL BASIC NEEDS SUCH AS HOUSING, HEALTH CARE, TRANSPORTATION, ETC. 135421 THE FAMILY EDUCATION PROGRAM IS HELD AT OUR OFF-SITE LOCATION. IT PROVIDES ACADEMIC ENRICHMENT ACTIVITIES TO SCHOOL-AGED CHILDREN AND ACCESS TO SUMMER CAMP EXPERIENCES. EDUCATIONAL ADVOCACY IS AN ADDITIONAL ELEMENT THAT SUPPORTS PARENTS IN NAVIGATING THE PUBLIC SCHOOL SYSTEM AND ARE ACTIVE PARTICIPANTS IN THEIR CHILD'S EDUCATION AND DEVELOPMENT. THIS PROGRAM SERVES AROUND 80 CHILDREN PER YEAR. EARLY CHILDHOOD DEVELOPMENT SUPPORTS KIDS FROM 2-5 IN REACHING EARLY DEVELOPMENT MILESTONES AND SOCIALIZATION, WHILE TEACHING PARENTS STRATEGIES TO SUPPORT THEIR CHILD'S DEVELOPMENT AT HOME. THIS PROGRAM SERVES AROUND 15 FAMILIES. 235299 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 5 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 KY X SHERRY STANLEY 5026346543 3131 S 2ND STREET 389 LOUISVILLE KY 40208 SHERRY STANLEY EXECUTIVE DIRECTOR 37.50 X 72182 0 9512 STEPHEN LIN PRESIDENT 1.00 X X 0 0 0 PAOLA MORANTE ESCOBAR VICE PRESIDENT 1.00 X X 0 0 0 ANNIE JESSEE SECRETARY 1.00 X X 0 0 0 DAVID BURIANEK TREASURER 1.00 X X 0 0 0 AMY ZINK DIRECTOR 1.00 X 0 0 0 BUFF BRADLEY DIRECTOR 1.00 X 0 0 0 CATON BREDAR DIRECTOR 1.00 X 0 0 0 DAVID SHANAHAN DIRECTOR 1.00 X 0 0 0 GLENN KOSSE DIRECTOR 1.00 X 0 0 0 JANISHA SZABO DIRECTOR 1.00 X 0 0 0 JEFF KENNEDY DIRECTOR 1.00 X 0 0 0 PAM CONWAY DIRECTOR 1.00 X 0 0 0 PAUL HALLORAN DIRECTOR 1.00 X 0 0 0 VICTOR CALDERON DIRECTOR 1.00 X 0 0 0 XAIMARA TORRES JIMENEZ DIRECTOR 1.00 X 0 0 0 72182 0 9512 0 0 0 0 0 215136 215136 9484 9484 19413 0 19413 19413 19413 168934 40191 128743 128743 EMPLOYEE RETENTION CRE 900099 72 72 72 372848 72 0 157640 81694 57186 8169 16339 145310 101717 14531 29062 1012 708 102 202 9376 6563 938 1875 15699 10990 1570 3139 5346 2500 535 2311 3272 3272 5808 2716 581 2511 1260 882 126 252 5816 4073 582 1161 11982 11982 1506 1054 151 301 7275 7275 1719 1204 172 343 2824 1977 282 565 OTHER PROGRAM EXPENSES 23719 23719 FAMILY PROGRAM EXPENSES 753 753 324371 235299 31011 58061 168917 202409 132498 39224 14731 1533 661743 81216 582246 580527 1185555 1302655 2083947 2126348 10307 6031 10307 6031 X 1903092 2033147 170548 87170 2073640 2120317 2083947 2126348 48477 -1800 0 X 1 X 0 0 0 X 716711 852318 1427919 935892 215136 4147976 716711 852318 1427919 935892 215136 4147976 519711 3628265 26437 11943 32137 32164 9484 112165 25521 33893 85535 352589 169006 666544 4926685 0.73650 0.79520 X PART II, SHORT YEAR EXPLANATION: DURING THE 2025 TAX YEAR, THE ORGANIZATION CHANGED ITS FISCAL YEAR END FROM SEPTEMBER 30 TO DECEMBER 31. AS A RESULT, THIS RETURN IS A SHORT-PERIOD RETURN COVERING THE PERIOD FROM OCTOBER 1, 2025 THROUGH DECEMBER 31, 2025. THE CHANGE IN ACCOUNTING PERIOD WAS MADE TO BETTER ALIGN THE ORGANIZATION'S FINANCIAL REPORTING AND OPERATIONAL ACTIVITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1318053 27098 3272 1341879 1362945 -31415 13477 1318053 837452 295000 243262 12769 1362945 733756 113841 10145 837452 898090 -156754 7580 733756 1.00000 0 0 74080 74080 479519 479519 39831 20013 19818 38298 34615 3683 30015 26588 3427 580527 X 416714 -1800 8747 40191 47138 369576 3272 3272 372848 370037 8747 40191 48938 321099 3272 3272 324371 PART V, LINE 4: ENDOWMENT FUNDS RECEIVED TO DATE ARE INTENDED TO SERVE AS ENDOWMENT FUND AVAILABLE TO SUPPORT THE OPERATIONAL NEEDS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL, KENTUCKY AND LOCAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE PERIOD ENDED DECEMBER 31, 2025 AND THE YEAR ENDED SEPTEMBER 30, 2025. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE 2022 THROUGH 2025. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 40,191. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 40,191. BENEFIT FOR THE BACKSIDE 168934 168934 40191 168934 168934 40191 40191 128743 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD MEMBERS REVIEW THE FORM 990 BEFORE FILING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS DEFINED PROCEDURES THAT PROVIDE GUIDANCE ON (1) DUTY TO DISCLOSE, (2) DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS, AND (3) PROCEDURES FOR ADDRESSING A CONFLICT OF INTEREST. THE BOARD OF DIRECTORS HAVE GUIDELINES IN PLACE TO REVIEW THE OF PROCEDURES, RECORD THE RESULTS OF THE ABOVE PROCEDURES AND TO REQUIRE ANNUAL DISCLOSURE AND COMPLIANCE STATEMENTS FROM THE EXECUTIVE DIRECTOR AND BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HAS A COMPENSATION COMMITTEE THAT PERIODICALLY REVIEWS AND APPROVES STAFF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. BACKSIDE HOUSE LLC 3131 S 2ND ST PMB 389 LOUISVILLE KY 40208 384370314 TO SUPPORT BACKSIDE LEARNING CENTER, INC KY THE BACKSIDE LEARNING CENTER INC