Nonprofit · EIN 47-2926265
PALMETTO LEARNING ACADEMY
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $132,770 | $103,669 | $29,101 | $31,580 | $2,116 | $29,464 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $132,695
- Program service revenue
- $75
- Investment income
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $16,849
- Salaries, compensation and benefits (total)
- $16,849
- Professional fees and payments to contractors
- $54,724
- Occupancy
- $3,640
- Printing, publications and postage
- $211
- Other expenses
- $28,245
- Program services (functional)
- $103,669
Balance sheet and other
- Total assets, start of year
- $2,479
- Total assets, end of year
- $31,580
- Total liabilities, end of year
- $2,116
- Net assets, end of year
- $29,464
- Cash, savings and investments
- $31,580
- Gross receipts
- $132,770
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Cunningham | Executive Director - Acting president | 38 | $16,849 |
| Zenobia Seward | Treasurer | 2 | $0 |
| Yolanda Daniels | Secretary | 3 | $0 |
| Seven Stone | President- until Oct 2024 | 5 | $0 |
| Eaddy Willard | Board member | 1 | $0 |
| Xavier Underwood | Board member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1225 LAUREL ST STE 404, COLUMBIA, SC 29201-5830
- Mailing address (990-N for 2025)
- 1225 LAUREL ST STE 404, COLUMBIA SC 29201
- Signed the 990-EZ
- Jennifer Cunningham, Executive Director
- Website
- www.PLAofSC.org
Mission
Palmetto Learning Academy strengthens underserved communities by providing educational STEM agriculture literacy and wellness programs for children and families. The organization delivers hands-on learning youth development activities academic support food access education and community-based workshops that promote self-sufficiency improve academic outcomes and expand access to essential learning opportunities.
Program accomplishments
- Community-based agriculture and food access program serving 1,000+ families through gardening instruction workshops produce distribution and nutrition education.Expenses $44,695
- Year-round STEM agriculture technology and experiential learning for 420 children including lessons hands-on experiments gardening field trips and youth enrichment activities.Expenses $53,702
- Literacy instruction for 30 students including reading sessions vocabulary development and distribution of educational materials.Expenses $5,272
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 47-2926265
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B90)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $132,770 | $103,669 | $31,580 | XML |
| 990-N for 2023 Officer: Jennifer Cunningham | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Jennifer Cunningham | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Jennifer Cunningham | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jennifer Cunningham | 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 47-2926265).
Questions about PALMETTO LEARNING ACADEMY
- What is the EIN of PALMETTO LEARNING ACADEMY?
- The employer identification number (EIN) of PALMETTO LEARNING ACADEMY is 47-2926265.
- Is PALMETTO LEARNING ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to PALMETTO LEARNING ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PALMETTO LEARNING ACADEMY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PALMETTO LEARNING ACADEMY 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 PALMETTO LEARNING ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who are the officers and directors of PALMETTO LEARNING ACADEMY?
- The 990-EZ for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $16,849 (Jennifer Cunningham, Executive Director - Acting president).
- How much revenue does PALMETTO LEARNING ACADEMY have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $132,770, expenses of $103,669 and total assets of $31,580 at year end.
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