Nonprofit · EIN 62-0586086
PRO RE BONA EARLY LEARNING CENTER
Tax-exempt · CHATTANOOGA, TN 37411
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $283,272 | $458,746 | -$175,474 | $170,322 | $15,692 | $154,630 |
| December 31, 2024 | 990 | $372,944 | $476,600 | -$103,656 | $347,345 | $17,241 | $330,104 |
| December 31, 2023 | 990 | $478,404 | $481,217 | -$2,813 | $470,657 | $36,897 | $433,760 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $54,737
- of which government grants
- $38,570
- Program service revenue
- $228,535
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $32,764
- Other salaries and wages
- $255,929
- Salaries, compensation and benefits (total)
- $277,022
- Professional fundraising fees
- $0
- Accounting fees
- $11,000
- Occupancy
- $23,429
- Depreciation
- $5,889
- Program services (functional)
- $417,230
- Management and general (functional)
- $41,516
Balance sheet and other
- Total assets, start of year
- $347,345
- Total assets, end of year
- $170,322
- Total liabilities, end of year
- $15,692
- Net assets, end of year
- $154,630
- Land, buildings and equipment
- $145,019
- Net assets without donor restrictions
- $154,630
- Gross receipts
- $283,272
- Employees
- 29
- Volunteers
- 0
- Year formed
- 1924
- State of legal domicile
- TN
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.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KATIE HARBISON | CEO Officer | 1 | $0 | $120,016 | $8,401 |
| JULIE MOON OSHIELDS | DIRECTOR OF FINANCE Officer | 3 | $0 | $62,234 | $4,356 |
| KIM WINGATE | CHAIRMAN/PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| MARY NEILL SOUTHERLAND | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 | $0 |
| CINDY WILKERSON | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 | $0 |
| ANGELA SIMS | SECRETARY Trustee or director | 0.5 | $0 | $0 | $0 |
| PAULA BOYNTON | CENTER DIRECTOR Trustee or director | 40 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KATIE HARBISON | CEO Officer | 1 | $0 | $124,016 | $9,843 |
| JULIE MOON OSHIELDS | DIRECTOR OF FINANCE Officer | 3 | $0 | $66,186 | $5,458 |
| PAULA BOYNTON | CENTER DIRECTOR Officer | 40 | $0 | $46,046 | $2,623 |
| KIM WINGATE | CHAIRMAN/PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| MARY NEILL SOUTHERLAND | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| CINDY WILKERSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KATIE HARBISON | CEO Officer | 1 | $0 | $122,016 | $8,664 |
| JULIE MOON OSHIELDS | DIRECTOR OF FINANCE Officer | 3 | $0 | $63,006 | $4,899 |
| JASMINE VINSON | CENTER DIRECTOR Officer | 40 | $0 | $42,997 | $2,539 |
| MARY NEILL SOUTHERLAND | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| CINDY WILKERSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| KIM WINGATE | CHAIRMAN/PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 315 GILLESPIE RD, CHATTANOOGA, TN 37411-3105
- In care of
- % PHIL ACORD
- Principal officer (990 for 2025)
- KATIE C HARBISON, 315 GILLESPIE ROAD, CHATTANOOGA, TN 37411
- Signed the 990
- KATIE C HARBISON, CHIEF EXECUTIVE OFFICER
- Phone
- (423) 698-2456
- Return prepared by
- HENDERSON HUTCHERSON & MCCULLOUGH PLLC
Mission
PROVIDE CHILD CARE SERVICES FOR PARENTS WHO ARE EITHER WORKING OR ATTENDING SCHOOL.
Program accomplishments
- PROVIDE CHILD CARE SERVICES TO CHILDREN FOR PARENTS WHO ARE EITHER WORKING OR ATTENDING SCHOOL.Expenses $417,230 · grants $32,764 · revenue $228,535
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 62-0586086
- 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
- 1953
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $170,322
- Income (IRS master file)
- $283,272
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $283,272 | $458,746 | $170,322 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $372,944 | $476,600 | $347,345 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $478,404 | $481,217 | $470,657 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $572,935 | $306,062 | $447,629 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 62-0586086).
Questions about PRO RE BONA EARLY LEARNING CENTER
- What is the EIN of PRO RE BONA EARLY LEARNING CENTER?
- The employer identification number (EIN) of PRO RE BONA EARLY LEARNING CENTER is 62-0586086.
- Is PRO RE BONA EARLY LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1953.
- Are donations to PRO RE BONA EARLY LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PRO RE BONA 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 PRO RE BONA 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 PRO RE BONA 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 PRO RE BONA EARLY LEARNING CENTER?
- The 990 for the year ended December 31, 2025 names KATIE C HARBISON.
- Who are the officers and directors of PRO RE BONA EARLY LEARNING CENTER?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does PRO RE BONA EARLY LEARNING CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $283,272, expenses of $458,746 and total assets of $170,322 at year end.
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