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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 57-1125111

C&M LEARNING CENTER INC

Tax-exempt · ORANGEBURG, SC 29115

Financials

$10K$58K2023$32K$86K2024
Revenue Expenses · by fiscal year end
Financials of C&M LEARNING CENTER INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$32,199$86,079-$53,880$0$216,074-$216,074
December 31, 2023990$9,706$58,176-$48,470$0$162,194-$162,194
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$0
Other revenue
$32,199

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$852
Occupancy
$30,840
Program services (functional)
$16,198
Management and general (functional)
$69,881

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$0
Total liabilities, end of year
$216,074
Net assets, end of year
-$216,074
Gross receipts
$32,199
Employees
0
Year formed
2003
State of legal domicile
SC

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.

NameTitleHours / weekCompensation
Lawrence KeittLegal Counselor
Institutional trustee, Officer
3$0
Debra UlmerExecutive DIRECTOR
Officer
50$0
George E CroslandChairman
Officer
3$0
Kendrick ArthurSECRETARY
Officer
3$0
Faith ArthurVice Chairman
Officer
3$0
Bernard WescottTreasurer
Officer
3$0
Albert UlmerAsst Director
Officer
25$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
Lawrence KeittLegal Counselor
Institutional trustee
3$0
Bernard WescottTreasurer
Officer
3$0
Albert UlmerAsst Director
Officer
25$0
Faith ArthurVice Chairman
Officer
3$0
Debra UlmerExecutive DIRECTOR
Officer
50$0
George E CroslandChairman
Officer
3$0
Kendrick ArthurSECRETARY
Officer
3$0

Address and contacts

Address (IRS master file)
227 CHERRY HILL RD, ORANGEBURG, SC 29115-8714
In care of
% DEBRA ULMER
Principal officer (990 for 2024)
Debra Ulmer, 227 CHERRY HILL RD, ORANGEBURG, SC 29115
Signed the 990
DEBRA ULMER, President
Phone
(803) 535-4142
Return prepared by
Pinckneys Tax Service

Mission

To Aid students by providing classroom instruction to enhance academic skills required by grade level and standardize test.

990 for the year ended December 31, 2024

Program accomplishments

  • Aided students by providing individualized classroom instruction to enhance academic skills. Many of our students have gone from academic defiencies to mastery, and have made tremendous strides in self esteem and social skills as well.
    Expenses $16,198 · revenue $32,195

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2025 990-N for C&M LEARNING CENTER INC

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
57-1125111
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
2001
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B99)
Income (IRS master file)
$32,199

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$32,199$86,079$0IRS
990December 2023$9,706$58,176$0XML
990December 2022$102,339$102,339$0IRS
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 57-1125111).

Questions about C&M LEARNING CENTER INC

What is the EIN of C&M LEARNING CENTER INC?
The employer identification number (EIN) of C&M LEARNING CENTER INC is 57-1125111.
Is C&M LEARNING CENTER INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to C&M LEARNING CENTER INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does C&M LEARNING CENTER INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of C&M LEARNING CENTER 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 C&M LEARNING CENTER INC 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 C&M LEARNING CENTER INC?
The 990 for the year ended December 31, 2024 names Debra Ulmer.
Who are the officers and directors of C&M LEARNING CENTER INC?
The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
How much revenue does C&M LEARNING CENTER INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $32,199, expenses of $86,079 and total assets of $0 at year end.

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