Nonprofit · EIN 92-2943088
BIRMINGHAM EARLY LEARNING CENTER INC
Tax-exempt · BIRMINGHAM, AL 35203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $1,016,375 | $1,016,363 | $12 | $446,963 | $212,930 | $234,033 |
| May 31, 2024 | 990 | $1,157,616 | $1,154,232 | $3,384 | $440,331 | $206,310 | $234,021 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $148,820
- of which government grants
- $148,820
- Program service revenue
- $850,564
- Investment income
- $3,123
- Other revenue
- $13,868
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $80,000
- Other salaries and wages
- $483,415
- Salaries, compensation and benefits (total)
- $746,922
- Professional fundraising fees
- $0
- Accounting fees
- $12,975
- Occupancy
- $75,301
- Program services (functional)
- $1,003,958
- Management and general (functional)
- $12,405
Balance sheet and other
- Total assets, start of year
- $440,331
- Total assets, end of year
- $446,963
- Total liabilities, end of year
- $212,930
- Net assets, end of year
- $234,033
- Net assets without donor restrictions
- $234,033
- Gross receipts
- $1,016,375
- Employees
- 31
- Volunteers
- 0
- Year formed
- 2023
- State of legal domicile
- AL
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CASSANDRA COPELAND | EXECUTIVE DIRECTOR Officer | 40 | $80,000 | $12,146 |
| DAVID ANSARDI | TRUSTEE REPRESENTATIVE Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINA BURGUNDER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| NICOLE CAUDELL | ELC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| MARK ADAMS | ELC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| BRETT WISSE | FUMC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| FRAN BURGAN | FUMC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| KENDALL HAGOOD | ELC PARENT CHAIR Trustee or director | 1 | $0 | $0 |
| SARAH COE | FUMC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| FRED TEARDO | ELC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended May 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CASSANDRA COPELAND | EXECUTIVE DIRECTOR Officer | 40 | $68,100 | $11,104 |
| CALE SMITH | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KATIE GILBERT | EXECUTIVE PASTOR Trustee or director | 1 | $0 | $0 |
| ASHLEY HESS | DIRECTOR OF CHILDREN'S MINISTRY Trustee or director | 1 | $0 | $0 |
| DAVID ANSARDI | TRUSTEE REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| CHRISTINA BURGUNDER | ELC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| NICOLE CAUDELL | ELC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| MARK ADAMS | ELC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| JULIE CAINE | FUMC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| BRETT WISSE | FUMC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| FRAN BURGAN | FUMC AT LARGE MEMBER Trustee or director | 1 | $0 | $0 |
| KENDALL HAGOOD | ELC PARENT CHAIR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 518 19TH ST N, BIRMINGHAM, AL 35203-2107
- In care of
- % CALE SMITH
- Principal officer (990 for 2024)
- CASSANDRA COPELAND, 518 19TH STREET N, BIRMINGHAM, AL 35203
- Signed the 990
- CASSANDRA COPELAND, EXECUTIVE DIRECTOR
- Phone
- (205) 251-6059
- Return prepared by
- MAULDIN & JENKINS LLC
Mission
THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE EDUCATION AND CHILDCARE SERVICES TO CHILDREN FROM INFANCY THROUGH FIVE YEARS OLD.
Program accomplishments
- TO PROVIDE EDUCATION AND CHILDCARE SERVICES TO CHILDREN FROM INFANCY THROUGH FIVE YEARS OLD.Expenses $1,003,958 · revenue $867,555
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 92-2943088
- 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
- 2024
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $446,963
- Income (IRS master file)
- $1,016,375
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $1,016,375 | $1,016,363 | $446,963 | XML |
| 990 | May 2024 | $1,157,616 | $1,154,232 | $440,331 | XML |
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 92-2943088).
Questions about BIRMINGHAM EARLY LEARNING CENTER INC
- What is the EIN of BIRMINGHAM EARLY LEARNING CENTER INC?
- The employer identification number (EIN) of BIRMINGHAM EARLY LEARNING CENTER INC is 92-2943088.
- Is BIRMINGHAM EARLY LEARNING CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to BIRMINGHAM EARLY LEARNING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BIRMINGHAM EARLY 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 BIRMINGHAM EARLY LEARNING CENTER INC due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BIRMINGHAM EARLY LEARNING CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of BIRMINGHAM EARLY LEARNING CENTER INC?
- The 990 for the year ended May 31, 2025 names CASSANDRA COPELAND.
- Who are the officers and directors of BIRMINGHAM EARLY LEARNING CENTER INC?
- The 990 for the year ended May 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $80,000 (CASSANDRA COPELAND, EXECUTIVE DIRECTOR).
- How much revenue does BIRMINGHAM EARLY LEARNING CENTER INC have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $1,016,375, expenses of $1,016,363 and total assets of $446,963 at year end.
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