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Nonprofit · EIN 33-1605085

BE THE LIGHT EARLY LEARNING CENTER

Tax-exempt · ATHENS, OH 45701

Financials

$287K$294K2025
Revenue Expenses · by fiscal year end
Financials of BE THE LIGHT EARLY LEARNING CENTER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$286,745$294,220-$7,475$2,077$9,552-$7,475
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$286,724
of which government grants
$55,783
Membership dues
$140,701
Program service revenue
$0
Investment income
$21
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$66,560
Other salaries and wages
$157,249
Salaries, compensation and benefits (total)
$245,205
Professional fundraising fees
$0
Legal fees
$800
Occupancy
$39,836
Program services (functional)
$254,384
Management and general (functional)
$39,836

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$2,077
Total liabilities, end of year
$9,552
Net assets, end of year
-$7,475
Net assets without donor restrictions
-$7,475
Gross unrelated business income
$21
Gross receipts
$286,745
Employees
15
Volunteers
20
Year formed
2025
State of legal domicile
OH

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.

NameTitleHours / weekCompensation
Christina KingDirector
Trustee or director
40$33,280
Sonja MahlbergDirector
Trustee or director
40$33,280
Troy ErvinBoard Member
Trustee or director
1$0
Brandon BuckleyBoard Member
Trustee or director
1$0
Denise GregoryPresident
Officer
1$0
Vicki StewartTreasurer
Officer
1$0
Shauna HorvathSecretary
Officer
1$0

Address and contacts

Address (IRS master file)
9111 W BENT BROOK LN, ATHENS, OH 45701-3693
In care of
% DENISE GREGORY
Principal officer (990 for 2025)
Denise Gregory, 9111 W Bent Brook Ln, Athens, OH 45701
Signed the 990
DENISE GREGORY, President
Phone
(740) 249-4153
Return prepared by
Arch City Tax Services LLC

Mission

We exist to create a supportive, faith-centered environment that fuels curiosity, fosters creativity, and nurtures strong moral character in every child.

990 for the year ended December 31, 2025

Program accomplishments

  • Primary education - primary school for students between kindergarten and 6th grade, merging state curricula requirements with faith-based principles
    Expenses $181,996 · grants $55,783 · revenue $124,374
  • Pre-K services - daily faith-based daycare and educational programming for children between ages 6 weeks old and 5 years old
    Expenses $72,388 · revenue $86,822
  • Community initiatives - bake sales, fundraisers, and community benefit programs in partnership with other local nonprofits
    grants $19,000 · revenue $745

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, 2026990 on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
33-1605085
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2025
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B21)
Assets (IRS master file)
$2,077
Income (IRS master file)
$286,745

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$286,745$294,220$2,077IRS

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 33-1605085).

Questions about BE THE LIGHT EARLY LEARNING CENTER

What is the EIN of BE THE LIGHT EARLY LEARNING CENTER?
The employer identification number (EIN) of BE THE LIGHT EARLY LEARNING CENTER is 33-1605085.
Is BE THE LIGHT EARLY LEARNING CENTER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
Are donations to BE THE LIGHT EARLY LEARNING CENTER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BE THE LIGHT EARLY LEARNING 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 BE THE LIGHT EARLY LEARNING CENTER 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 BE THE LIGHT EARLY LEARNING CENTER 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 BE THE LIGHT EARLY LEARNING CENTER?
The 990 for the year ended December 31, 2025 names Denise Gregory.
Who are the officers and directors of BE THE LIGHT EARLY LEARNING CENTER?
The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $33,280 (Christina King, Director).
How much revenue does BE THE LIGHT EARLY LEARNING CENTER have?
On its 990 for the year ended December 31, 2025 it reported revenue of $286,745, expenses of $294,220 and total assets of $2,077 at year end.

Other nonprofits in ATHENS

All nonprofits in ATHENS · Ohio · Education