# L&m Christian Daycare Learning Center Inc

Child day care nonprofit in Marshall, Texas 75671. EIN 30-0034054. Data as of November 8, 2026.

Page: https://backpr.com/find/nonprofit/300034054-l-and-m-christian-daycare-learning-center-inc

## Mission (the organization's own words)

> L & M Christian Daycare/Learning Center, Inc. is a nonprofit organization established to serve and strengthen the surrounding communities. As a Christian-Based facility, we are committed to providing high-quality childcare and early education in prayer, faith, and the worship of God. We have consistently demonstrated a deep commitment to serving all families, with a particular focus on those who...

Source: Form 990, year ending Dec 2025: https://projects.propublica.org/nonprofits/organizations/300034054/202631039349300333/full

## IRS facts

- Type: Child day care (IRS activity code P33)
- Tax status: 501(c)(3), contributions deductible, recognized 2002
- Source: IRS Business Master File, posted October 13, 2026: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf

## Finances (IRS Form 990 e-file data)

| Year ending | Revenue | Expenses | Assets | Net assets | Employees | Volunteers | Source |
|---|---|---|---|---|---|---|---|
| Dec 2025 | $999,491 | $998,226 | $101,903 | $101,903 | 35 | 0 | [Form 990](https://projects.propublica.org/nonprofits/organizations/300034054/202631039349300333/full) |
| Dec 2023 | $804,958 | $853,372 | $163,540 | $163,540 | 41 | 0 | [Form 990](https://projects.propublica.org/nonprofits/organizations/300034054/202431149349300138/full) |
| Dec 2021 | $764,646 | $841,339 | $75,533 | $75,533 | 38 | 0 | [Form 990](https://projects.propublica.org/nonprofits/organizations/300034054/202210909349301226/full) |

Expense split, year ending Dec 2025: programs $998,226 (100%), management $0 (0%), fundraising $0 (0%).

Revenue sources, year ending Dec 2025: gifts and grants $0, program fees $999,491, investment income $0.

Growth label: **Steady** (about +7% a year, Dec 2021 to Dec 2025). Growth label: we compare total revenue on the oldest and the newest return shown above. Growing means revenue rose by more than 10% a year on average, Shrinking means it fell by more than 10% a year, and Steady means a change between -10% and +10% a year. The rate is the compounded yearly average between the two returns, so it hides ups and downs in between (see the table). We only label groups with returns at least a year apart and at least $5,000 of revenue on the oldest one. This is our own calculation, not an IRS rating or a judgment of quality.

## How it compares

- Revenue $999,491 is higher than roughly 70 to 80% of 124 child care nonprofits in Texas; median $565,129.
- Source: IRS Business Master File, posted October 13, 2026; BackPR analysis.

## Local context

- Harrison County, Texas: about 16,773 children under 18 (U.S. Census Bureau, July 1, 2024): https://www2.census.gov/programs-surveys/popest/datasets/2020-2024/counties/asrh/cc-est2024-agesex-all.csv
- 48 youth and community nonprofits in this directory in the county: 2.9 per 1,000 children.
- Licensed programs in Marshall: 11 licensed child care centers: https://backpr.com/find/texas/marshall
- Texas rules: https://backpr.com/resources/states/texas

## Questions

**What is L&m Christian Daycare Learning Center Inc's EIN?**

L&m Christian Daycare Learning Center Inc's EIN (Employer Identification Number) is 30-0034054. It is the nine-digit number the IRS uses to identify the organization. Source: IRS Exempt Organizations Business Master File posted October 13, 2026.

**Is L&m Christian Daycare Learning Center Inc a nonprofit?**

Yes. The IRS lists L&m Christian Daycare Learning Center Inc in Marshall, Texas as tax-exempt under section 501(c)(3), recognized since 2002. This is from the IRS Business Master File posted October 13, 2026. Status can change, so check its current status on the IRS Tax Exempt Organization Search before you donate.

**Are donations to L&m Christian Daycare Learning Center Inc tax-deductible?**

Yes, the IRS lists gifts to L&m Christian Daycare Learning Center Inc as tax-deductible (IRS Business Master File posted October 13, 2026). How much you can deduct depends on your own taxes, and this is not tax advice. Check its current status on the IRS Tax Exempt Organization Search before you donate.

**What does L&m Christian Daycare Learning Center Inc do?**

In its own words on its Form 990 for the year ending Dec 2025: "L & M Christian Daycare/Learning Center, Inc. is a nonprofit organization established to serve and strengthen the surrounding communities. As a Christian-Based facility, we are committed to providing high-quality childcare and early education in prayer, faith, and the worship of God. We have consistently demonstrated a deep commitment to serving all families, with a particular focus on those who..." The IRS classifies it as: Child day care.

**How much money does L&m Christian Daycare Learning Center Inc take in?**

For the year ending Dec 2025, L&m Christian Daycare Learning Center Inc reported total revenue of $999,491 and total expenses of $998,226 on its Form 990 (IRS Form 990 e-file data).

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Data as of November 8, 2026. Sources: IRS Business Master File, IRS Form 990 series e-file data, U.S. Census Bureau. No officer or staff names are published.