Nonprofit · EIN 27-4425826
FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER
Tax-exempt (reinstated) · SOUTH HOUSTON, TX 77587
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $261,939 | $272,424 | -$10,485 | $86,560 | $9,550 | $77,010 |
| December 31, 2023 | 990 | $291,227 | $319,890 | -$28,663 | $87,299 | $10,289 | $77,010 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $19,149
- Program service revenue
- $242,790
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $58,719
- Salaries, compensation and benefits (total)
- $63,218
- Professional fundraising fees
- $0
- Program services (functional)
- $140,816
- Management and general (functional)
- $131,608
Balance sheet and other
- Total assets, start of year
- $87,299
- Total assets, end of year
- $86,560
- Total liabilities, end of year
- $9,550
- Net assets, end of year
- $77,010
- Net assets without donor restrictions
- $77,010
- Gross receipts
- $261,939
- Employees
- 11
- Volunteers
- 0
- Year formed
- 2017
- State of legal domicile
- TX
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 |
|---|---|---|---|
| SABRINA BROWN-GAINES | PRESIDENT / DIRECTOR Trustee or director, Officer | 40 | $0 |
| CATHY RUSHING | SECRETARY / DIRECTOR Trustee or director, Officer | 5 | $0 |
| TAMARA NORRIS | TREASURER / DIRECTOR Trustee or director, Officer | 5 | $0 |
| LINDA JONES | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SABRINA BROWN-GAINES | PRESIDENT / DIRECTOR Trustee or director, Officer | 40 | $0 |
| CATHY RUSHING | SECRETARY / DIRECTOR Trustee or director, Officer | 5 | $0 |
| TAMARA NORRIS | TREASURER / DIRECTOR Trustee or director, Officer | 5 | $0 |
| LINDA JONES | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1620 SPENCER HWY STE 21, SOUTH HOUSTON, TX 77587-3742
- In care of
- % SABRINA BROWN
- Principal officer (990 for 2024)
- SABRINA T BROWN-GAINES, 4722 SERENITY TRAIL, FRESNO, TX 77545
- Signed the 990
- SABRINA T BROWN, PRESIDENT
- Phone
- (713) 378-0255
- Return prepared by
- GREATER HOUSTON CONSULTING &
Mission
TO PROVIDE EDUCATIONAL AND LEARNING DEVELOPMENT FOR MINOR CHILDREN IN THE SERVICE AREA.
Program accomplishments
- THE ORGANIZATION SERVED, ON AVERAGE, 22 CHILDREN PER MONTH.Expenses $140,816 · revenue $261,932
- The Organizations program service accomplishments were primarily in the Infant, Toddler and Pre-K activities.revenue $261,932
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 | 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
- 27-4425826
- 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)
- $86,560
- Income (IRS master file)
- $261,939
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- March 1, 2017
- Reinstated
- Effective January 15, 2017
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 2024 | $261,939 | $272,424 | $86,560 | IRS |
| 990 | December 2023 | $291,227 | $319,890 | $87,299 | XML |
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 27-4425826).
Questions about FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER
- What is the EIN of FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER?
- The employer identification number (EIN) of FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER is 27-4425826.
- Is FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective January 15, 2017.
- Are donations to FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER 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 FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER 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 FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER 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 FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER?
- The 990 for the year ended December 31, 2024 names SABRINA T BROWN-GAINES.
- Who are the officers and directors of FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRESH START DEVELOPMENTAL LEARNING AND FINE ARTS CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $261,939, expenses of $272,424 and total assets of $86,560 at year end.
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