Nonprofit · EIN 62-1774180
21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC
Tax-exempt · CHATTANOOGA, TN 37407
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $380,692 | $486,446 | -$105,754 | $682,393 | $260,589 | $421,804 |
| December 31, 2024 | 990 | $573,911 | $565,985 | $7,926 | $800,639 | $273,081 | $527,558 |
| December 31, 2023 | 990 | $578,121 | $558,738 | $19,383 | $832,997 | $313,365 | $519,632 |
| December 31, 2021 | 990 | $472,410 | $356,173 | $116,237 | $528,279 | $285,039 | $243,240 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $379,842
- Investment income
- $850
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $280,996
- Salaries, compensation and benefits (total)
- $302,493
- Professional fundraising fees
- $0
- Legal fees
- $1,215
- Accounting fees
- $4,320
- Occupancy
- $23,270
- Depreciation
- $35,218
- Program services (functional)
- $460,510
- Management and general (functional)
- $25,936
Balance sheet and other
- Total assets, start of year
- $800,639
- Total assets, end of year
- $682,393
- Total liabilities, end of year
- $260,589
- Net assets, end of year
- $421,804
- Land, buildings and equipment
- $281,569
- Net assets without donor restrictions
- $421,804
- Gross receipts
- $380,692
- Employees
- 17
- Year formed
- 2000
- 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 |
|---|---|---|---|
| Dicree Wheeler | Vice President Officer | 40 | $0 |
| Daryl Wheeler | President Officer | 40 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dicree Wheeler | Vice President Officer | 40 | $0 |
| Daryl Wheeler | President Officer | 40 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Theodore Wheeler III | President Officer | 40 | $0 |
| Dicree Wheeler | Vice President Officer | 40 | $0 |
990 for the year ended December 31, 2021: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Theodore Wheeler III | President Officer | 40 | $0 |
| Dicree Wheeler | Vice President Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 3315 12TH AVE, CHATTANOOGA, TN 37407-1806
- In care of
- % DARRYL WHEELER
- Principal officer (990 for 2025)
- Daryl Wheeler, 2507 Bailey Ave, Chattanooga, TN 37404
- Signed the 990
- DARRYL WHEELER, President
- Phone
- (423) 648-8290
- Return prepared by
- Dowis and Boyd CPAS PC
Mission
Provides daycare services for inner city children
Program accomplishments
- Provides daycare services for inner city childrenExpenses $460,510 · revenue $379,842
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
- 62-1774180
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $682,393
- Income (IRS master file)
- $380,692
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $380,692 | $486,446 | $682,393 | XML |
| 990 | December 2024 | $573,911 | $565,985 | $800,639 | XML |
| 990 | December 2023 | $578,121 | $558,738 | $832,997 | XML |
| 990 | December 2022 | $805,964 | $548,954 | $755,084 | IRS |
| 990 | December 2021 | $472,410 | $356,173 | $528,279 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 62-1774180).
Questions about 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC
- What is the EIN of 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC?
- The employer identification number (EIN) of 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC is 62-1774180.
- Is 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC 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 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC 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 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC 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 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC?
- The 990 for the year ended December 31, 2025 names Daryl Wheeler.
- Who are the officers and directors of 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does 21ST CENTURY CHILD DEVELOPMENT AND LEARNING CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $380,692, expenses of $486,446 and total assets of $682,393 at year end.
Other nonprofits in CHATTANOOGA
- ORANGE GROVE CENTER INC EIN 62-0549365 · last filed 990 for 2025
- JOURNEY HEALTH FOUNDATION EIN 58-1426458 · last filed 990 for 2024
- THE A I M CENTER INC EIN 58-1718368 · last filed 990 for 2025
- MARTIN-BOYD CHRISTIAN HOME INC EIN 62-1162687 · last filed 990 for 2025
- NORTHSIDE NEIGHBORHOOD HOUSE EIN 62-0481801 · last filed 990 for 2025
- ENGSTROM SERVICES INC EIN 62-1499350 · last filed 990 for 2025
- UNITED METHODIST NEIGHBORHOOD CENTERS INC EIN 62-6066210 · last filed 990 for 2024
- TRANSFORMATION CENTER EIN 20-3028903 · last filed 990 for 2024