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Nonprofit · EIN 85-0387625

THE LEARNING CIRCLE DAYCARE

Tax-exempt · KIRTLAND, NM 87417

Financials

$1.3M$1.1M2024$1.4M$1.4M2025
Revenue Expenses · by fiscal year end
Financials of THE LEARNING CIRCLE DAYCARE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,418,501$1,402,678$15,823$845,384$54,991$790,393
December 31, 2024990$1,276,951$1,115,240$161,711$842,149$67,579$774,570
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$89,238
of which government grants
$89,238
Program service revenue
$1,329,081
Investment income
$182
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$712,325
Salaries, compensation and benefits (total)
$790,206
Professional fundraising fees
$0
Accounting fees
$1,947
Occupancy
$98,199
Travel
$3,334
Depreciation
$20,980
Program services (functional)
$1,402,678

Balance sheet and other

Total assets, start of year
$842,149
Total assets, end of year
$845,384
Total liabilities, end of year
$54,991
Net assets, end of year
$790,393
Land, buildings and equipment
$529,106
Net assets without donor restrictions
$790,393
Gross receipts
$1,418,501
Employees
44
Year formed
1995
State of legal domicile
NM

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.

NameTitleHours / weekCompensation
STEVEN HARDYDIRECTOR
Trustee or director
–$0
BILL KARLINTREASUER
Trustee or director, Officer
–$0
ELIZABETH LEEVICE PRESIDE
Trustee or director, Officer
–$0
JEANNE PALMERDIRECTOR
Trustee or director
–$0
DONNA SCOTTSECRETARY
Trustee or director, Officer
–$0
JOHN SCOTTPRESIDENT
Trustee or director, Officer
–$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
BILL KARLINTREASUER
Trustee or director, Officer
–$0
ELIZABETH LEEVICE PRESIDE
Trustee or director, Officer
–$0
JEANNE PALMERDIRECTOR
Trustee or director
–$0
DONNA SCOTTSECRETARY
Trustee or director, Officer
–$0
JOHN SCOTTPRESIDENT
Trustee or director, Officer
–$0

Address and contacts

Address (IRS master file)
PO BOX 894, KIRTLAND, NM 87417-0894
In care of
% MICHELLE A HILL
Principal officer (990 for 2025)
JOHN SCOTT
Signed the 990
JOHN SCOTT, PRESIDENT
Phone
(505) 598-9283
Return prepared by
DAVID BERRY CPA PC

Mission

CHILD CARE AND EDUCATION.

990 for the year ended December 31, 2025

Program accomplishments

  • CHILD CARE AND EDUCATION.
    Expenses $1,402,678 · revenue $1,329,081

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
85-0387625
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
1991
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33Z)
Assets (IRS master file)
$845,384
Income (IRS master file)
$1,418,501

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$971,352$958,719$683,959IRS
990December 2022$826,426$713,590$680,479IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

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 THE LEARNING CIRCLE DAYCARE

What is the EIN of THE LEARNING CIRCLE DAYCARE?
The employer identification number (EIN) of THE LEARNING CIRCLE DAYCARE is 85-0387625.
Is THE LEARNING CIRCLE DAYCARE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
Are donations to THE LEARNING CIRCLE DAYCARE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does THE LEARNING CIRCLE DAYCARE 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 THE LEARNING CIRCLE DAYCARE 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 THE LEARNING CIRCLE DAYCARE 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 THE LEARNING CIRCLE DAYCARE?
The 990 for the year ended December 31, 2025 names JOHN SCOTT.
Who are the officers and directors of THE LEARNING CIRCLE DAYCARE?
The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does THE LEARNING CIRCLE DAYCARE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,418,501, expenses of $1,402,678 and total assets of $845,384 at year end.

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