Skip to content
Nonprofiteer
← All organizations

EARLY LEARNING PROPERTY MANAGEMENT INC

EIN 58-2491036 ATLANTA, GA

Revenue 2025
$5,660,018
Expenses 2025
$4,743,089

Program services were 84.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
L11
Classification
1000
Street
3715 NORTHSIDE PKWY NW STE 3-660

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Mission

TO TRANSFORM EARLY CHILDHOOD DEVELOPMENT IN UNDERSERVED COMMUNITIES BY BUILDING AND MAINTAINING HIGH QUALITY, SAFE FACILITIES AND ENHANCING EXISTING CENTERS.

Activities or mission (Part I)

ELPM DISBURSED $2,451,389 THROUGH QFI/PAACT AND FIP PROJECTS FOR CAPITAL IMPROVEMENTS AT (INSERT #) SELECTED CHILDCARE CENTERS, IN ADDITION TO PROPERTIES OWNED, MAINTAINED, AND IMPROVED BY ELPM. ELPM ALSO SOLD A NON-OPERATING PROPERTY FORMERLY LEASED TO BROOKVALLEY, RECOGNIZING A GAIN OF $1,457,608, AND REINVESTED A PORTION OF THE PROCEEDS IN THE ACQUISITION OF A NEW CHILDCARE CENTER, ANTWONG'S, TO FURTHER ITS MISSION OF IMPROVING EARLY LEARNING FACILITIES IN UNDERSERVED COMMUNITIES.

  • THE ORGANIZATION PERFORMS TWO RELATED FUNCTIONS. THE FIRST IS TO PURCHASE OR BUILD FACILITIES FOR EARLY LEARNING PROGRAMS RUN BY 501(C)(3) ORGANIZATIONS, SUCH AS HEADSTART. AS OF DECEMBER 31, 2025, THE ORGANIZATION HAS COMPLETED ELEVEN CONSTRUCTION/RENOVATION PROJECTS. UPON COMPLETION OF THE CONSTRUCTION/RENOVATION, THE PROPERTIES ARE LEASED AT A BELOW-MARKET RENT TO 501(C)(3) ORGANIZATIONS WHICH PROVIDE EARLY LEARNING PROGRAMS. SUCH RENT COVERS THE COSTS OF LEASING AND MAINTAINING THE FACILITIES AS WELL AS FUTURE CAPITAL IMPROVEMENTS. AS OF DECEMBER 31, 2025, THE ORGANIZATION HAS LEASED THE ELEVEN COMPLETED PROJECTS.

    Expenses $1,551,003 · Revenue $1,414,869

  • DURING 2021, THE ORGANIZATION BEGAN A NEW PROGRAM, QUALITY FACILITIES INITIATIVE, AND COLLABORATED WITH GEEARS, THE GEORGIA EARLY EDUCATION ALLIANCE FOR READY STUDENTS, INC. IN ITS PAACT PROGRAM TO HELP EARLY CHILDHOOD EDUCATION PROVIDERS IMPROVE THE QUALITY OF EARLY LEARNING ENVIRONMENTS BY MAKING GRANTS AVAILABLE FOR SMALL CAPITAL AND MAINTENANCE PROJECTS FOR EXISTING EARLY LEARNING FACILITIES. THE ORGANIZATION WILL USE ITS EXTENSIVE KNOWLEDGE REGARDING THE CONSTRUCTION/RENOVATION OF EARLY LEARNING FACILITIES TO OVERSEE THE CAPITAL AND MAINTENANCE PROJECTS ON BEHALF OF THE GRANT RECIPIENTS.

    Expenses $2,451,389 · Grants $2,451,389

  • THE SIBLEY GRANT IS A COMPETITION BETWEEN ONLY THE ELPM CENTERS AS DEEMED BY THE ORIGINAL GIFTING FUNDERS: THE HARLAND FOUNDATION ($100,000) AND THE PITTULLOCH FOUNDATION ($100,000). EACH YEAR THE ELPM CENTERS COMPETE FOR THIS GRANT TO INTRODUCE A NEW PROGRAM TO THEIR EXISTING PROGRAM SERVICES.

    Expenses $25,061 · Grants $25,061

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • JIM BEATY

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.1

  • DAVE MATHEWS

    FINANCE COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    0.1

  • EDRICK HARRIS

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.1

  • AUDREY IDAIKKADAR

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • DELILAH WYNN-BROWN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • ELLYN COCHRAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • GAIL EDWARDS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • JONATHAN LEVENS

    TRUSTEE(AS OF 6/25)

    Total calculated
    $0
    Hours/week
    0.1

  • MARK SUTTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • MARY PAT CROUCH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • YOLANDA MARROQUIN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • KARA PORTNELL

    EXECUTIVE DIRECTOR

    Total calculated
    $219,167
    From this org
    $175,500
    From related orgs
    $0
    Other
    $43,667
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $165,500
    Bonus
    $0
    Other
    $10,000
    Deferred
    $43,667
    Nontaxable benefits
    $0
    Filer's total
    $219,167

  • MICHAEL LUNTSFORD

    PROJECT MGR./BLDG OPS

    Total calculated
    $119,368
    From this org
    $119,368
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $5,660,018
    Expenses
    $4,743,089
    Contributions
    $2,045,099
    Grants paid
    $2,476,450
  • 2024
    Revenue
    $4,326,859
    Expenses
    $3,393,211
    Contributions
    $2,565,000
    Grants paid
    $1,372,073
  • 2023
    Revenue
    $3,413,740
    Expenses
    $2,842,341
    Contributions
    $1,576,516
    Grants paid
    $921,532
  • 2022
    Revenue
    $2,392,427
    Expenses
    $2,405,770
    Contributions
    $1,147,005
    Grants paid
    $653,455

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $2,751,537
    Expenses
    $1,414,404
    Assets (EOY)
    $26,441,881

  • 2020 · 990

    Revenue
    $1,756,838
    Expenses
    $1,270,881
    Assets (EOY)
    $24,352,625

  • 2019 · 990

    Revenue
    $1,612,125
    Expenses
    $1,501,537
    Assets (EOY)
    $23,476,922

  • 2018 · 990

    Revenue
    $1,666,374
    Expenses
    $1,428,021
    Assets (EOY)
    $22,576,880

  • 2017 · 990

    Revenue
    $1,602,043
    Expenses
    $1,551,817
    Assets (EOY)
    $22,523,578

  • 2016 · 990

    Revenue
    $3,729,832
    Expenses
    $1,343,556
    Assets (EOY)
    $22,496,716

  • 2015 · 990

    Revenue
    $1,262,462
    Expenses
    $1,355,263
    Assets (EOY)
    $20,997,913

  • 2014 · 990

    Revenue
    $1,184,898
    Expenses
    $1,323,149
    Assets (EOY)
    $21,436,717

  • 2013 · 990

    Revenue
    $1,161,302
    Expenses
    $1,422,318
    Assets (EOY)
    $21,802,366

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $1,299,451
    Assets (EOY)
    $22,192,238

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

  • HOLLYWOOD DAYCARE CENTER

    $134,275

    2023 QUALITY FACILITIES INITIATIVE

  • LOVING CARE DAYCARE CENTER

    $128,557

    2022 QUALITY FACILITIES INITIATIVE

  • NEW ERA LEARNING CENTER

    $102,668

    2024 QUALITY FACILITIES INITIATIVE

  • MOTHER HUBBARDS EARLY LEARNING

    $100,398

    2025 PAACT REPAIR & RENOVATION PROGRAM

  • A MARK FOR SUCCESS

    $99,332

    2025 PAACT REPAIR & RENOVATION PROGRAM

  • 1ST STEP LEARNING ACADEMY

    $87,717

    2023 QUALITY FACILITIES INITIATIVE

  • JAMBOREE EARLY LEARNING CENTER

    $87,083

    2024 QUALITY FACILITIES INITIATIVE

  • YOUNG EINSTEINS

    $84,932

    2025 QUALITY FACILITIES INITIATIVE

  • PRIDE & JOY DAYCARE CENTER

    $84,589

    2024 QUALITY FACILITIES INITIATIVE

  • LOVING CARE DAYCARE CENTER

    $83,645

    2023 QUALITY FACILITIES INITIATIVE

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 23 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.