Nonprofit · EIN 84-4113740
SOPHIA LEARNING CENTER
Tax-exempt · DAYTON, OH 45429
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $49,017 | $54,562 | -$5,545 | $0 | – | -$5,545 |
| December 31, 2024 | 990-EZ | $60,499 | $55,336 | $5,163 | $0 | – | $5,163 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,052
- Program service revenue
- $35,965
- Investment income
- $0
Expenses
- Compensation of officers, directors and key employees
- $29,520
- Salaries, compensation and benefits (total)
- $29,500
- Professional fees and payments to contractors
- $25
- Occupancy
- $2,802
- Other expenses
- $22,235
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- -$5,545
- Gross receipts
- $49,017
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CONSTANCE G BROWN | CEO,CO-OWNER,PRESIDENT | 60 | $25,200 |
| ANGELA BECKNER | TEACHER | 15 | $4,320 |
| SOTERIA BROWN | DEO,CO-OWNER, CHAIRPERSON | 15 | $0 |
| NANA HARRISON | TEACHER | 15 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CONSTANCE G BROWN | CEO,CO-OWNER,PRESIDENT | 60 | $25,300 |
| ANGELA BECKNER | TEACHER | 15 | $3,960 |
| NANA HARRISON | TEACHER | 15 | $800 |
| SOTERIA BROWN | DEO,CO-OWNER, CHAIRPERSON | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 4774 FOXDALE DR, DAYTON, OH 45429-5735
- Mailing address (990-N for 2022)
- 4774 Foxdale Dr, Dayton OH 45429
- Principal officer (990-N for 2022)
- Soteria Brown, 4774 Foxdale Dr, Dayton OH 45429
- Signed the 990-EZ
- CONSTANCE G BROWN, CEO, CO-OWNER, PRESIDENT
- Phone
- (937) 503-7003
- Website
- www.sophialearningcenter.org
- Return prepared by
- Tequilla Garnes
Mission
The mission of the Sophia Learning Center is to train up childre through biblical wisdom principles, traditional values, and engaging learning styles to become
Program accomplishments
- n/a
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-4113740
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B21)
- Income (IRS master file)
- $49,017
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $50,792 | $49,666 | $1,126 | IRS |
| 990-N for 2022 Officer: Soteria Brown | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SOPHIA LEARNING CENTER
- What is the EIN of SOPHIA LEARNING CENTER?
- The employer identification number (EIN) of SOPHIA LEARNING CENTER is 84-4113740.
- Is SOPHIA LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SOPHIA LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOPHIA LEARNING CENTER file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SOPHIA 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 SOPHIA LEARNING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SOPHIA LEARNING CENTER?
- The 990-N for 2022 names Soteria Brown.
- Who are the officers and directors of SOPHIA LEARNING CENTER?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $25,200 (CONSTANCE G BROWN, CEO,CO-OWNER,PRESIDENT).
- How much revenue does SOPHIA LEARNING CENTER have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $49,017, expenses of $54,562 and total assets of $0 at year end.
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