Nonprofit · EIN 03-0537017
KRAYOLA LEARNING ACADEMY INC
Tax-exempt (reinstated) · COVINGTON, TN 38019
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $635,863 | $660,829 | -$24,966 | $754,399 | $602,048 | $152,351 |
| December 31, 2024 | 990 | $783,004 | $743,421 | $39,583 | $805,573 | $636,664 | $168,909 |
| December 31, 2023 | 990 | $960,940 | $990,202 | -$29,262 | $979,049 | $660,518 | $318,531 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $635,863
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $335,825
- Salaries, compensation and benefits (total)
- $365,239
- Professional fundraising fees
- $0
- Legal fees
- $4,250
- Travel
- $1,529
- Depreciation
- $19,340
- Program services (functional)
- $660,809
- Fundraising (functional)
- $20
Balance sheet and other
- Total assets, start of year
- $805,573
- Total assets, end of year
- $754,399
- Total liabilities, end of year
- $602,048
- Net assets, end of year
- $152,351
- Land, buildings and equipment
- $561,202
- Net assets without donor restrictions
- $152,351
- Gross receipts
- $635,863
- Employees
- 10
- Volunteers
- 3
- Year formed
- 2004
- State of legal domicile
- TN
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 |
|---|---|---|---|
| ROSE K STEMMONS | PRESIDENT Trustee or director, Officer | 15 | $10,000 |
| MELISSA TABER | SECRETARY Trustee or director, Officer | 3 | $0 |
| JACQUELINE BURNETT | DIRECTOR Trustee or director | 2 | $0 |
| CATHY HAILEY-KENT ESQ | DIRECTOR Trustee or director | 2 | $0 |
| JERITHEA TIDWELL PHD | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSE K STEMMONS | PRESIDENT Trustee or director, Officer | 15 | $7,000 |
| MELISSA TABER | SECRETARY Trustee or director, Officer | 3 | $0 |
| JACQUELINE BURNETT | DIRECTOR Trustee or director | 2 | $0 |
| CATHY HAILEY-KENT ESQ | DIRECTOR Trustee or director | 2 | $0 |
| JERITHEA TIDWELL PHD | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSE K STEMMONS | PRESIDENT Trustee or director, Officer | 15 | $12,000 |
| MELISSA TABER | SECRETARY Trustee or director, Officer | 3 | $0 |
| JACQUELINE BURNETT | DIRECTOR Trustee or director | 2 | $0 |
| CATHY HAILEY-KENT ESQ | DIRECTOR Trustee or director | 2 | $0 |
| JERITHEA TIDWELL PHD | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 301 MUELLER BRASS RD, COVINGTON, TN 38019-3796
- In care of
- % ROSE STEMMONS
- Principal officer (990 for 2025)
- ROSE STEMMONS, 693 S TIPTON ROAD, MUNFORD, TN 38058
- Signed the 990
- ROSE STEMMONS, PRESIDENT
- Phone
- (901) 581-4430
- Return prepared by
- S H MICKENS & COMPANY
Mission
CHILD CARE AND DAY CARE FACILITIES IN A RURAL COMMUNITY
Program accomplishments
- CHILD CARE AND DAY CAREExpenses $660,809 · revenue $635,863
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
- 03-0537017
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $754,399
- Income (IRS master file)
- $635,863
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective May 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $635,863 | $660,829 | $754,399 | XML |
| 990 | December 2024 | $783,004 | $743,421 | $805,573 | IRS |
| 990 | December 2023 | $960,940 | $990,202 | $979,049 | XML |
| 990 | December 2022 | $628,712 | $532,849 | $1,034,895 | IRS |
| 990 | December 2017 | – | – | – | 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 03-0537017).
Questions about KRAYOLA LEARNING ACADEMY INC
- What is the EIN of KRAYOLA LEARNING ACADEMY INC?
- The employer identification number (EIN) of KRAYOLA LEARNING ACADEMY INC is 03-0537017.
- Is KRAYOLA LEARNING ACADEMY INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
- Are donations to KRAYOLA LEARNING ACADEMY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KRAYOLA LEARNING ACADEMY INC 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 KRAYOLA LEARNING ACADEMY INC 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 KRAYOLA LEARNING ACADEMY INC 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 KRAYOLA LEARNING ACADEMY INC?
- The 990 for the year ended December 31, 2025 names ROSE STEMMONS.
- Who are the officers and directors of KRAYOLA LEARNING ACADEMY INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $10,000 (ROSE K STEMMONS, PRESIDENT).
- How much revenue does KRAYOLA LEARNING ACADEMY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $635,863, expenses of $660,829 and total assets of $754,399 at year end.
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