Nonprofit · EIN 43-0970419
LEARNING CENTER
Tax-exempt · SAINT LOUIS, MO 63108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $74,454 | $50,980 | $23,474 | $850,537 | $56,877 | $793,660 |
| December 31, 2023 | 990-EZ | $58,224 | $95,101 | -$36,877 | $245,820 | $0 | $245,820 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $71,675
- of which government grants
- $49,039
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $2,779
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $18,661
- Depreciation
- $18,739
- Program services (functional)
- $10,203
- Management and general (functional)
- $40,770
- Fundraising (functional)
- $7
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $850,537
- Total liabilities, end of year
- $56,877
- Net assets, end of year
- $793,660
- Land, buildings and equipment
- $797,022
- Net assets without donor restrictions
- $793,660
- Gross receipts
- $74,454
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1971
- State of legal domicile
- MO
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 |
|---|---|---|---|
| BRIAN ELESSER | PRESIDENT Officer | 0 | $0 |
| FRANCES DICKEY | VICE PRESIDENT Officer | 0 | $0 |
| SCOTT INTAGLIATA | SECRETARY Officer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN ELSESSER | PRESIDENT | 10 | $0 |
| MICHELLE KO | VICE PRESIDENT STRATEGIC PLANNING | 2 | $0 |
| SCOTT INTAGLIA | SECRETARY BLDG & GROUND | 2 | $0 |
| TIMOTHY HIRZEL | TREASURER | 2 | $0 |
| KURT WOLFGRAM | LEGAL COUNSEL | 1 | $0 |
| JEFFREY BISHOP | DIRECTOR PROGRAMMING | 1 | $0 |
| JONATHAN MEYER | MARKETING & FUNDRAISING | 2 | $0 |
| FRANCES DICKEY | DIRECTOR PROGRAMMING | 2 | $0 |
| WILLIAM SEIBERT | DIRECTOR BLDG & GROUNDS | 1 | $0 |
| DAVID WEAVER | DIRECTOR ARTS COMMITTEE | 1 | $0 |
| JONATHAN ALLEN | DIRECTOR MARKETING | 8 | $0 |
| JESSIE GILLIAM | DIRECTOR BUILDING & GROUNDS | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4504 WESTMINSTER PL, SAINT LOUIS, MO 63108-1802
- In care of
- % BRIAN ELSESSER
- Mailing address (990-N for 2021)
- 4504 Westminster Pl, St Louis MO 63108
- Principal officer (990 for 2024)
- BRIAN ELESSER, 4504 WESTMINISTER, ST LOUIS, MO 63108
- Principal officer (990-N for 2021)
- Timothy Hirzel, 4614 Westminster Pl, St Louis MO 63108
- Signed the 990
- BRIAN ELSESSER, PRESIDENT
- Phone
- (314) 495-6520
- Return prepared by
- McCloskey Tax & Accounting Service
Mission
THE PURPOSE OF THE LINK AUDITORIUM (DBA THE LEARNING CENTER) IS TO PROMOTE AN APPRECIATION FOR VARIOUS FORMS OF HUMAN EXPRESSION, CRITICAL THINKING, ALTERNATIVE VIEWPOINTS, AND A DEEPER RESPECT FOR INTELLECTUAL PURSUITS.
Program accomplishments
- TO HOST VARIOUS ART AND INTELLECTUAL EXHIBITS AND SHOWS THEREBY EXPOSTING THESE SHOWS AND EXHIBITS TO A VARIETY OF PEOPLE AND EXPANDING THEIR APPRECIATION OF THE VARIOUS TYPES OF EXPRESSIONS. WE SUPPORT ART AND FREE THINKING BY GIVING THEM A VENUE THAT ENCOURAGES THEM TO EXPLORE THEIR CREATIVITY, THEIR PERSPECTIVES, AND DEVELOP MEANINGFUL WORK THAT INSPIRES THEIR COMMUNITIES. OUR WORK ALLOWS THE ARTISTIC COMMUNITY TO BRING THEIR INNOVATIVE VISIONS TO LIFE.Expenses $10,203 · revenue $22,636
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-EZ on file |
IRS record
- EIN
- 43-0970419
- 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
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $850,537
- Income (IRS master file)
- $74,454
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $74,454 | $50,980 | $850,537 | XML |
| 990-EZ | December 2023 | $58,224 | $95,101 | $245,820 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Timothy Hirzel | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Timothy Hirzel | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Timothy Hirzel | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 43-0970419).
Questions about LEARNING CENTER
- What is the EIN of LEARNING CENTER?
- The employer identification number (EIN) of LEARNING CENTER is 43-0970419.
- Is LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 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 LEARNING 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 LEARNING 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 LEARNING CENTER?
- The 990 for the year ended December 31, 2024 names BRIAN ELESSER.
- Who are the officers and directors of LEARNING CENTER?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does LEARNING CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $74,454, expenses of $50,980 and total assets of $850,537 at year end.
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