2025-04-01T12:04:07-05:00 2024-09-30 621199757 LBMC PC 325 WEST MAIN STREET STE 1600 LOUISVILLE KY 40202 990 2023-10-01 371803514 THE BACKSIDE LEARNING CENTER INC BACK 5026346543 3131 S 2ND ST 389 LOUISVILLE KY 40208 SHERRY STANLEY EXECUTIVE DIRECTOR 5026346543 2025-03-31 1 0 ABIGAIL CAMPBELL P01296738 5025851600 2023 2025-03-06 01:10:19Z SHERRY STANLEY 3131 S 2ND ST 389 LOUISVILLE KY 40208 1551350 0 X WWW.BACKSIDELEARNINGCENTER.ORG X 2015 KY SUPPORT FOR PERSONS AND FAMILIES CARING FOR THOROUGHBRED RACE HORSES 11 11 27 55 0 0 852318 1427919 0 0 69014 37896 0 11124 921332 1476939 0 0 0 0 585421 778002 0 0 179145 188655 176235 774076 954237 147256 522702 1160209 1889405 3584 4712 1156625 1884693 X THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE EDUCATIONAL, LINGUISTIC, SOCIAL AND OTHER CHARITABLE SERVICES TO PERSONS, AND THEIR FAMILIES, ENGAGED PRIMARILY IN THE CARE, TRAINING, AND/OR ANY OTHER ACTIVITY INVOLVING THOROUGHBRED RACE HORSES HOUSED AT RACING AND TRAINING FACILITIES; PARTICULARLY AT CHURCHHILL DOWNS IN LOUISVILLE, KENTUCKY. 0 0 276168 LEARNING CENTER ADULT PROGRAMS -THESE PROGRAMS SUPPORT EQUINE WORKERS AND THEIR FAMILIES IN THE PURSUIT OF THEIR PERSONAL AND PROFESSIONAL DREAMS. WE DO THIS BY PROVIDING EDUCATIONAL OPPORTUNITIES, ASSISTANCE IN NAVIGATING AND ACCESSING LOCAL RESOURCES, AND BY CREATING COMMUNITY. IN A CARING AND RESPECTFUL SETTING, OUR CLIENTS DEVELOP THEIR SKILLS AND KNOWLEDGE WITH CLASSES, TUTORING, AND DIRECT ASSISTANCE TAILORED TO THEIR NEEDS. THE ADULT PROGRAMS SERVED APPROXIMATELY 250 OF INDIVIDUALS THROUGH AN AVERAGE OF 20 - 30 CLASSES AND OUTREACH ACTIVITIES PER MONTH. THESE ACTIVITIES INCLUDE ENGLISH AS A SECOND LANGUAGE, CITIZENSHIP AND TECHNOLOGY CLASSES LED BY STAFF MEMBERS AND VOLUNTEERS. 396580 FAMILY EDUCATION PROGRAM - THE FAMILY EDUCATION PROGRAM IS HELD AT OUR OFF-SITE LOCATION. IT PROVIDES ACADEMIC ENRICHMENT ACTIVITIES TO SCHOOL-AGED CHILDREN OF BACKSIDE WORKERS AND OFFERS SIMULTANEOUS ENGLISH CLASSES FOR THEIR PARENTS. THESE PROGRAMS PROVIDE SERVICES TO 20 TO 30 SCHOOL AGE CHILDREN ON AN ONGOING BASIS. 672748 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 KY X SHERRY STANLEY 5026346543 3131 S 2ND STREET 389 LOUISVILLE KY 40208 SHERRY STANLEY EXECUTIVE DIRECTOR 45.00 X 71705 0 7728 PAM CONWAY PRESIDENT 1.00 X X 0 0 0 JEFF KENNEDY VICE-PRESIDENT 1.00 X X 0 0 0 ANNIE JESSEE SECRETARY 1.00 X X 0 0 0 DAVID BURIANEK TREASURER 1.00 X 0 0 0 CATON BREDAR DIRECTOR 1.00 X 0 0 0 GLENN KOSSE DIRECTOR 1.00 X 0 0 0 STEPHEN LIN DIRECTOR 1.00 X 0 0 0 PAOLA MORANTE ESCOBAR DIRECTOR 1.00 X 0 0 0 CORY STAUBLE DIRECTOR 1.00 X 0 0 0 XAIMARA TORRES JIMENEZ DIRECTOR 1.00 X 0 0 0 AMY ZINK DIRECTOR 1.00 X 0 0 0 71705 0 7728 0 0 0 0 0 163331 1264588 15900 1427919 32137 32137 5759 0 5759 5759 5759 85535 163331 74411 11124 11124 1476939 0 0 49020 79433 55603 7944 15886 604259 422982 60425 120852 4589 3212 459 918 38568 26998 3858 7712 51153 35808 5115 10230 9100 6370 910 1820 12769 12769 64768 45337 6477 12954 7764 5435 776 1553 14304 10012 1431 2861 3988 2791 399 798 7449 7449 8896 6227 890 1779 8911 6238 891 1782 OTHER PROGRAM EXPENSES 21646 21646 FAMILY PROGRAM EXPENSE 16640 16640 954237 672748 102344 179145 75389 482324 344486 9955 4920 110883 71667 37413 39216 1037452 1018459 1160209 1889405 3584 4712 3584 4712 X 1091828 1684980 64797 199713 1156625 1884693 1160209 1889405 522702 205366 0 X 1 X 0 0 0 X 821049 551788 716711 852318 1427919 4369785 821049 551788 716711 852318 1427919 4369785 496369 3873416 9139 13938 26437 11943 32137 93594 27813 7192 25521 33893 85535 179954 4643333 0.83420 0.98080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 837452 295000 243262 12769 1362945 733756 113841 10145 837452 898090 -156754 7580 733756 581465 200000 124101 7476 898090 541444 45734 5713 581465 1.00000 0 0 44278 17524 26754 36590 29055 7535 30015 25088 4927 39216 X 1778933 205366 34986 74411 314763 1464170 12769 12769 1476939 1050865 34986 74411 109397 941468 12769 12769 954237 PART V, LINE 4: ENDOWMENT FUNDS RECEIVED TO DATE ARE INTENDED TO SERVE AS ENDOWMENT FUND AVAILABLE TO SUPPORT THE OPERATIONAL NEEDS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL, KENTUCKY AND LOCAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE THROUGH 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 74,411. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 74,411. 20TH ANNIVERSARY EVENT 38800 22900 15900 4776 BENEFIT FOR THE BACKSIDE 198386 137698 60688 60688 1 11680 2733 8947 8947 248866 163331 85535 74411 74411 11124 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S CPA PREPARES THE IRS FORM 990 AND PROVIDES A DRAFT TO THE BOARD'S TREASUER AND EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL. UPON APPROVAL, A FINAL DRAFT IS CIRCULATED TO THE FULL BOARD OF DIRECTORS BEFORE SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS DEFINED PROCEDURES THAT PROVIDE GUIDANCE ON (1) DUTY TO DISCLOSE, (2) DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS, AND (3) PROCEDURES FOR ADDRESSING A CONFLICT OF INTEREST. THE BOARD OF DIRECTORS HAVE GUIDELINES IN PLACE TO REVIEW THE OF PROCEDURES, RECORD THE RESULTS OF THE ABOVE PROCEDURES AND TO REQUIRE ANNUAL DISCLOSURE AND COMPLIANCE STATEMENTS FROM THE EXECUTIVE DIRECTOR AND BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HAS A COMPENSATION COMMITTEE THAT PERIODICALLY REVIEWS AND APPROVES STAFF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST.