Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 32-0400978

PRECIOUS JEWELS LEARNING ACADEMY INC

Tax-exempt · ATLANTA, GA 30310

Financials

$231K$179K2023
Revenue Expenses · by fiscal year end
Financials of PRECIOUS JEWELS LEARNING ACADEMY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990$230,831$179,262$51,569$3,226$0$3,226
Financial details: 990 for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$0
Program service revenue
$230,831
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$29,900
Other salaries and wages
$18,998
Salaries, compensation and benefits (total)
$53,662
Professional fundraising fees
$0
Occupancy
$45,900
Program services (functional)
$122,162
Management and general (functional)
$57,100

Balance sheet and other

Total assets, start of year
$2,467
Total assets, end of year
$3,226
Total liabilities, end of year
$0
Net assets, end of year
$3,226
Net assets without donor restrictions
$3,226
Gross receipts
$230,831
Employees
6
Year formed
2013
State of legal domicile
GA

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, 2023, highest compensation first.

NameTitleHours / weekCompensation
CHIQUETTA D CARTEREXECUTIVE DIRECTORCEO
Officer
50$29,900
TERESA CARTERBOARD MEMBERCFO
Officer
6$0
ROBIN NASHSECRETARY
Officer
6$0
ALFRED HAMILTONTREASURER
Officer
5$0

Address and contacts

Address (IRS master file)
1517 RALPH DAVID ABERNATHY BLVD SW, ATLANTA, GA 30310-1252
In care of
% CHIQUETTA D CARTER
Principal officer (990 for 2023)
CHIQUETTA D CARTER
Signed the 990
CHIQUETTA CARTER, CEOEXECUTIVE D
Return prepared by
ACCOUNTING & TAX ADVISORY GROUP PC

Mission

PROVIDES QUALIFIED CHILDCARE SERVICES TO A DIVERSE GROUP OF STUDENTS EXPERIENCING ECONOMIC HARDSHIP.

990 for the year ended December 31, 2023

Program accomplishments

  • PROVIDED A SAFE AND NURTURING CHILD CARE ENVIRONMENT FOR CHILDREN FROM ECONOMICALLY DISTRESSED FAMILIES AND PREPARED HEALTHY NUTRITIOUS MEALS DAILY.DESPITE THE SOCIAL ECONOMIC CHALLENGES OUR STUDENTS EXPERIENCE, OUR ACADEMY PROMOTED AN ENVIRONMENT THAT FOSTERS CREATIVITY, GROUP WORK, AND LOTS OF TIME AND SPACE TO EXPLORE, ALONG WITH DEVELOPMENTALLY APPROPRIATE, INTERESTING AND CREATIVE MATERIALS TO HELP THE CHILDREN DEVELOP THEIR TALENTS WITHIN THEIR AGE GROUPS.
    Expenses $122,162

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
32-0400978
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
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33)
Assets (IRS master file)
$3,226
Income (IRS master file)
$230,831

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2023$230,831$179,262$3,226XML
990December 2022$273,344$210,946$2,467IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 32-0400978).

Questions about PRECIOUS JEWELS LEARNING ACADEMY INC

What is the EIN of PRECIOUS JEWELS LEARNING ACADEMY INC?
The employer identification number (EIN) of PRECIOUS JEWELS LEARNING ACADEMY INC is 32-0400978.
Is PRECIOUS JEWELS LEARNING ACADEMY INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
Are donations to PRECIOUS JEWELS LEARNING ACADEMY INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PRECIOUS JEWELS 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 PRECIOUS JEWELS LEARNING ACADEMY 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 PRECIOUS JEWELS LEARNING ACADEMY INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2023.
Who is the principal officer of PRECIOUS JEWELS LEARNING ACADEMY INC?
The 990 for the year ended December 31, 2023 names CHIQUETTA D CARTER.
Who are the officers and directors of PRECIOUS JEWELS LEARNING ACADEMY INC?
The 990 for the year ended December 31, 2023 lists 4 people; 1 received compensation from the organization, the highest $29,900 (CHIQUETTA D CARTER, EXECUTIVE DIRECTORCEO).
How much revenue does PRECIOUS JEWELS LEARNING ACADEMY INC have?
On its 990 for the year ended December 31, 2023 it reported revenue of $230,831, expenses of $179,262 and total assets of $3,226 at year end.

Other nonprofits in ATLANTA

All nonprofits in ATLANTA · Georgia · Human services