Nonprofit · EIN 85-3143325
OPPORTUNITY PROJECT SCHOOLS INC
Also known as TOP EARLY LEARNING CENTERS
Tax-exempt · WICHITA, KS 67206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $7,684,209 | $8,006,411 | -$322,202 | $13,571,901 | $660,478 | $12,911,423 |
| December 31, 2023 | 990 | $7,636,277 | $7,507,631 | $128,646 | $13,452,680 | $445,291 | $13,007,389 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,939,689
- of which government grants
- $2,407,633
- Program service revenue
- $4,406,893
- Investment income
- $325,577
- Net rental income
- $12,050
- Net gain from sales of assets
- $10,765
- Other revenue
- $12,050
Expenses
- Grants and similar amounts paid
- $1,500
- Other salaries and wages
- $4,776,843
- Salaries, compensation and benefits (total)
- $5,497,856
- Professional fundraising fees
- $0
- Legal fees
- $17,608
- Accounting fees
- $30,723
- Travel
- $2,358
- Depreciation
- $400,149
- Program services (functional)
- $7,651,512
- Management and general (functional)
- $354,899
Balance sheet and other
- Total assets, start of year
- $13,452,680
- Total assets, end of year
- $13,571,901
- Total liabilities, end of year
- $660,478
- Net assets, end of year
- $12,911,423
- Land, buildings and equipment
- $6,415,306
- Publicly traded securities
- $5,947,583
- Gross unrelated business income
- $12,050
- Gross receipts
- $8,430,945
- Employees
- 161
- Volunteers
- 0
- Year formed
- 2021
- State of legal domicile
- KS
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY DOWNING | PRESIDENT Trustee or director, Officer | 5 | $0 |
| PAULA DOWNING | SECRETARY Trustee or director, Officer | 1 | $0 |
| LISA WRIGHT | DIRECTOR Trustee or director | 1 | $0 |
| RILEY JACKSON | DIRECTOR Trustee or director | 1 | $0 |
| HEATHER VANDEVER | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY DOWNING | PRESIDENT Trustee or director, Officer | 5 | $0 |
| PAULA DOWNING | SECRETARY Trustee or director, Officer | 1 | $0 |
| DAN CARNEY | DIRECTOR Trustee or director | 1 | $0 |
| DAVID MITCHELL | DIRECTOR Trustee or director | 1 | $0 |
| GAYLA CARNEY | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1625 N WATERFRONT PKWY STE 100, WICHITA, KS 67206-6622
- In care of
- % CHRIS THOMAS
- Principal officer (990 for 2024)
- BARRY DOWNING, 1625 N WATERFRONT PKWY 100, WICHITA, KS 67206
- Signed the 990
- BARRY DOWNING, PRESIDENT
- Phone
- (316) 260-3353
- Website
- WWW.TOPELC.COM
- Return prepared by
- MITCHELL & RICHARDS CPA'S
Mission
TO SUPPORT EARLY CHILDHOOD EDUCATION & DEVELOPMENT, AND OPERATE THREE SCHOOLS THAT DELIVER A HIGH QUALITY EARLY LEARNING EXPERIENCE TO CHILDREN LIVING IN POVERTY, PROVIDING THEM THE TOOLS NEEDED FOR EMOTIONAL, ACADEMIC AND LIFELONG SUCCESS
Program accomplishments
- THE OPPORTUNITY PROJECT SCHOOLS, INC OPERATES THREE SCHOOLS WHICH SUPPORT EARLY CHILDHOOD EDUCATION AND EARLY CHILDHOOD DEVELOPMENT GOALS. THE THREE SCHOOLS COMBINED SERVED APPROXIMATELY 500 STUDENTS PER MONTH DURING THE LAST SCHOOL YEAR.Expenses $7,651,512 · grants $1,500 · revenue $4,417,658
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 | Not 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
- 85-3143325
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24)
- Assets (IRS master file)
- $13,571,901
- Income (IRS master file)
- $8,430,945
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $7,684,209 | $8,006,411 | $13,571,901 | XML |
| 990 | December 2023 | $7,636,277 | $7,507,631 | $13,452,680 | XML |
| 990 | December 2022 | $8,124,851 | $7,022,075 | $13,255,750 | IRS |
| 990 | December 2021 | – | – | – | 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 85-3143325).
Questions about OPPORTUNITY PROJECT SCHOOLS INC
- What is the EIN of OPPORTUNITY PROJECT SCHOOLS INC?
- The employer identification number (EIN) of OPPORTUNITY PROJECT SCHOOLS INC is 85-3143325.
- Is OPPORTUNITY PROJECT SCHOOLS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to OPPORTUNITY PROJECT SCHOOLS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPPORTUNITY PROJECT SCHOOLS 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 OPPORTUNITY PROJECT SCHOOLS 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 OPPORTUNITY PROJECT SCHOOLS 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 OPPORTUNITY PROJECT SCHOOLS INC?
- The 990 for the year ended December 31, 2024 names BARRY DOWNING.
- Who are the officers and directors of OPPORTUNITY PROJECT SCHOOLS INC?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does OPPORTUNITY PROJECT SCHOOLS INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $7,684,209, expenses of $8,006,411 and total assets of $13,571,901 at year end.
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