Nonprofit · EIN 30-0034054
L&M CHRISTIAN DAYCARE LEARNING CENTER INC
Tax-exempt · MARSHALL, TX 75671
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $999,491 | $998,226 | $1,265 | $101,903 | $0 | $101,903 |
| December 31, 2024 | 990 | $939,749 | $1,002,651 | -$62,902 | $100,638 | $0 | $100,638 |
| December 31, 2023 | 990 | $804,958 | $853,372 | -$48,414 | $163,540 | $0 | $163,540 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $999,491
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $780,352
- Salaries, compensation and benefits (total)
- $925,197
- Professional fundraising fees
- $0
- Accounting fees
- $790
- Occupancy
- $37,000
- Program services (functional)
- $998,226
Balance sheet and other
- Total assets, start of year
- $100,638
- Total assets, end of year
- $101,903
- Total liabilities, end of year
- $0
- Net assets, end of year
- $101,903
- Net assets without donor restrictions
- $101,903
- Gross receipts
- $999,491
- Employees
- 35
- Volunteers
- 0
- Year formed
- 2000
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry B Kiel Sr | Executive Director Trustee or director | 30 | $36,000 |
| Sandra E Robinson | Secretary Key employee | 45 | $33,600 |
| Clifford Jenkins | Transportation Supervisor Key employee | 30 | $19,200 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry B Kiel Sr | Executive Director Trustee or director | 20 | $36,000 |
| Sandra E Robinson | Secretary Key employee | 45 | $33,600 |
| Clifford Jenkins | Van Driver Key employee | 30 | $19,200 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry B Kiel Sr | Executive Director Trustee or director | 10 | $36,000 |
| Sandra E Robinson | Secretary Key employee | 45 | $33,600 |
| Clifford Jenkins | Van Driver Key employee | 20 | $19,200 |
Address and contacts
- Address (IRS master file)
- PO BOX 1928, MARSHALL, TX 75671-1928
- In care of
- % LARRY B KIEL
- Principal officer (990 for 2025)
- L & M Christian Daycare Learning Center Inc, PO Box 1928, Marshall, TX 75671
- Signed the 990
- Larry B Kiel Sr, Exe. Director
- Phone
- (903) 927-2717
Mission
L & M Christian Daycare/Learning Center, Inc. is a nonprofit organization established to serve and strengthen the surrounding communities. As a Christian-Based facility, we are committed to providing high-quality childcare and early education in prayer, faith, and the worship of God. We have consistently demonstrated a deep commitment to serving all families, with a particular focus on those who are economically disadvantaged or facing unique life challenges. Through compassionate care and structured learning, we strive to create a safe, nurturing, and inclusive environment where every child has the opportunity to grow and succeed. "Children First." We maintain a smoke-free, alcohol-free, drug-free, and firearm-free environment.
Program accomplishments
- L & M Christian Daycare/Learning Center, Inc. is a nonprofit organization established to serve and strengthen the surrounding communities. As a Christian-Based facility, we are committed to providing high-quality childcare and early education in prayer, faith, and the worship of God. We have consistently demonstrated a deep commitment to serving all families, with a particular focus on those who are economically disadvantaged or facing unique life challenges. Through compassionate care and structured learning, we strive to create a safe, nurturing, and inclusive environment where every child has the opportunity to grow and succeed. "Children First." We maintain a smoke-free, alcohol-free, drug-free, and firearm-free environment.Expenses $998,226 · revenue $999,491
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
- 30-0034054
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $101,903
- Income (IRS master file)
- $999,491
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $999,491 | $998,226 | $101,903 | XML |
| 990 | December 2024 | $939,749 | $1,002,651 | $100,638 | XML |
| 990 | December 2023 | $804,958 | $853,372 | $163,540 | XML |
| 990 | December 2022 | $1,160,047 | $1,023,626 | $211,954 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 30-0034054).
Questions about L&M CHRISTIAN DAYCARE LEARNING CENTER INC
- What is the EIN of L&M CHRISTIAN DAYCARE LEARNING CENTER INC?
- The employer identification number (EIN) of L&M CHRISTIAN DAYCARE LEARNING CENTER INC is 30-0034054.
- Is L&M CHRISTIAN DAYCARE LEARNING CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to L&M CHRISTIAN DAYCARE LEARNING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does L&M CHRISTIAN DAYCARE LEARNING CENTER 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 L&M CHRISTIAN DAYCARE LEARNING CENTER 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 L&M CHRISTIAN DAYCARE LEARNING CENTER 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 L&M CHRISTIAN DAYCARE LEARNING CENTER INC?
- The 990 for the year ended December 31, 2025 names L & M Christian Daycare Learning Center Inc.
- Who are the officers and directors of L&M CHRISTIAN DAYCARE LEARNING CENTER INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $36,000 (Larry B Kiel Sr, Executive Director).
- How much revenue does L&M CHRISTIAN DAYCARE LEARNING CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $999,491, expenses of $998,226 and total assets of $101,903 at year end.
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