Nonprofit · EIN 27-3040549
CENTER OF HIGHER DEVELOPMENT INC
Tax-exempt · N CHARLESTON, SC 29418
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $0 | $0 | $0 | $0 | $0 | $0 |
| December 31, 2023 | 990 | $0 | $0 | $0 | -$135 | $0 | -$135 |
| December 31, 2022 | 990 | $0 | $0 | $0 | -$405 | $0 | -$405 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $0
- Employees
- 0
- Year formed
- 2011
- State of legal domicile
- SC
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MYRA GILLESPIE-CORLEY | CEO Trustee or director, Officer | 3 | $0 |
| WORTH E CORLEY | OFFICER Officer | 1 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MYRA GILLESPIE-CORLEY | CEO Trustee or director, Officer | 6 | $0 |
| WORTH E CORLEY | OFFICER Officer | 6 | $0 |
990 for the year ended December 31, 2022: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MYRA GILLESPIE-CORLEY | CEO Trustee or director, Officer | 6 | $0 |
| WORTH E CORLEY | OFFICER Officer | 6 | $0 |
Address and contacts
- Address (IRS master file)
- 5101 ASHLEY PHOSPHATE RD STE 141, N CHARLESTON, SC 29418-2843
- In care of
- % MYRA GILLESPIE-CORLEY
- Principal officer (990 for 2024)
- MYRA GILLESPIECORLEY 1, 5101 ASHLEY PHOSPHATE RD SUITE 141, North Charleston, SC 29418
- Signed the 990
- MYRA GILLESPIE-CORLEY 1, CEO
- Phone
- (843) 225-0970
- Return prepared by
- MAXIMUM TAX SERVICE
Mission
The Center of Higher Development, Inc. (COHD) is a non for profit organization that provides General Education Development preparation, computer and tax training, job readiness skills, practical life skills, ed. classes & resources via classroom lecture settings and technology.
Program accomplishments
- Since 2012, the Center of Higher Development have trained andassisted more than 150 students in obtaining their G.E.D. (General Education Development). As a result, 42 have received a high school diploma. An Electricity class was provided under the instruction of a retired, then TTC professor to 8 students, 1 female passed testing successfully. Nearly 50 have received computer training at our facility, which is operated on the premesis of another family owned and operated business, Maximum Tax Service, during off season months of September - December and June thru August (periodically for special classes). During the months of September-December yearly, free Basic Tax Classes are held at our facility. As a result, 53 students have obtained Personal Tax Identification Numbers with Internal Revenue Service. Information related to each entity are stored and locked separately, protecting personal identification (strictly monitored)
- Myra Gillespie-Corley is a Registered Nurse and Retired USAF Officer, combat trained and administrator who has a passion for the community, as does her Chicago family. Worth E. Corley is a retired Army soldier, prior Military Youth Academy counselor, who has a passion for the youth, as well. Mentoring, assistance with resume writing, dress and appearance techniques for interviews, etc. have been provided. Our G.E.D. program is built on 3 levels for 5 subjects that include assessment, practice and final exams. We have affiliated with DSS, Vocational Rehab in the past, in effort to provide work opportunities, as well as assistance with obtaining G.E.D. Previously, 5 volunteers were present, however, when student number is 4 or less, classes were taught by Myra and Worth, assisted by daughter. 2019 May - Currently, Myra Gillespie-Corley is a Licensed Professional Counselor intern. Jan 2021- CEO passed state exam for LPC, Now LPCA
- 2017 May - COHD has provided externship opporunities during 2017-2018 Fiscal year. Ms Brittany Edwards was able to complete externship hours within our facility and for the Center of Higher Development. She was tasked with transcribing student information into the database system. In addition, upon her request, she, also, attended our free tax classes and aquired her PTIN, as a result of the training. 2018 Classes were on hold, due to a move and school attendance, however, classes will resume this September. In addition, we facilitated assistance of several youth to joining military by way of recruiter referrals, and several job referrals. Teaching ASVEB training and offering Counseling at our facility is being considered for implementation this fall. 2019 Classes held, provided free tax classes to public, 5-7 present. Launched Wealth Bldg Classes, Held (Each 1 Teach 1 Mtg, featured Total Life Changes 6 mbrs present w/rental property buying lessons.
- 2020 Jan: Wealth Building Class held, 7 present. Featured Financial Planner J.Briggs, Total Life Changes. All Classes on hold due to Covid 19, until further notice. No fees collected this season. Jan 2021- CEO passed state exam for LPC, Now LPCA. Center of Higher Development operates at the same site as the CEOs primary business. Utilities and supplies are provided at none to little expense, at this time. Jan-Dec 2021: Individual computer training was provided to one member x5 sessions, GED guidance, testing info provided as needed to several individuals. 2022 Was a productive year as our GED instructor, Mr. Vega-Sanabria, trained 4 students in Social Studies, Economics, Geography, American/World History, Reading Comprehension logging more than 61 hours with students from 28 Feb - 29 Aug $405 was received, $405 was paid to Mr. Vega for his services. Students were adequately prepared to test, however, the results of their actual testing with the local Adult Learning Center is difficult to obtain until we actually partner with them,
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Not 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
- 27-3040549
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B60)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $0 | $0 | $0 | XML |
| 990 | December 2023 | $0 | $0 | -$135 | XML |
| 990 | December 2022 | $0 | $0 | -$405 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 27-3040549).
Questions about CENTER OF HIGHER DEVELOPMENT INC
- What is the EIN of CENTER OF HIGHER DEVELOPMENT INC?
- The employer identification number (EIN) of CENTER OF HIGHER DEVELOPMENT INC is 27-3040549.
- Is CENTER OF HIGHER DEVELOPMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to CENTER OF HIGHER DEVELOPMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER OF HIGHER DEVELOPMENT INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CENTER OF HIGHER DEVELOPMENT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER OF HIGHER DEVELOPMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CENTER OF HIGHER DEVELOPMENT INC?
- The 990 for the year ended December 31, 2024 names MYRA GILLESPIECORLEY 1.
- Who are the officers and directors of CENTER OF HIGHER DEVELOPMENT INC?
- The 990 for the year ended December 31, 2024 lists 2 people; 0 received compensation from the organization.
- How much revenue does CENTER OF HIGHER DEVELOPMENT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $0, expenses of $0 and total assets of $0 at year end.
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