Center of Higher Development Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Center of Higher Development, Inc. (COHD) is a non for profit organization that provides General Education Development preparation, computer and tax training, job readiness skills, practical life skills, ed. classes & resources via classroom lecture settings and technology.
- Income
- $0
- Spending
- $0
- Employees
- 0
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 69 out of 100. Higher than 62% of charities in its peer group (education, under $250k).
Independent board
0 of 250 of 1 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- Since 2012, the Center of Higher Development have trained andassisted more than 150 students in obtaining their G.E.D. (General Education Development). As a result, 42 have received a high school diploma. An Electricity class was provided under the instruction of a retired, then TTC professor to 8 students, 1 female passed testing successfully. Nearly 50 have received computer training at our facility, which is operated on the premesis of another family owned and operated business, Maximum Tax Service, during off season months of September - December and June thru August (periodically for special classes). During the months of September-December yearly, free Basic Tax Classes are held at our facility. As a result, 53 students have obtained Personal Tax Identification Numbers with Internal Revenue Service. Information related to each entity are stored and locked separately, protecting personal identification (strictly monitored)
- Myra Gillespie-Corley is a Registered Nurse and Retired USAF Officer, combat trained and administrator who has a passion for the community, as does her Chicago family. Worth E. Corley is a retired Army soldier, prior Military Youth Academy counselor, who has a passion for the youth, as well. Mentoring, assistance with resume writing, dress and appearance techniques for interviews, etc. have been provided. Our G.E.D. program is built on 3 levels for 5 subjects that include assessment, practice and final exams. We have affiliated with DSS, Vocational Rehab in the past, in effort to provide work opportunities, as well as assistance with obtaining G.E.D. Previously, 5 volunteers were present, however, when student number is 4 or less, classes were taught by Myra and Worth, assisted by daughter. 2019 May - Currently, Myra Gillespie-Corley is a Licensed Professional Counselor intern. Jan 2021- CEO passed state exam for LPC, Now LPCA
- 2017 May - COHD has provided externship opporunities during 2017-2018 Fiscal year. Ms Brittany Edwards was able to complete externship hours within our facility and for the Center of Higher Development. She was tasked with transcribing student information into the database system. In addition, upon her request, she, also, attended our free tax classes and aquired her PTIN, as a result of the training. 2018 Classes were on hold, due to a move and school attendance, however, classes will resume this September. In addition, we facilitated assistance of several youth to joining military by way of recruiter referrals, and several job referrals. Teaching ASVEB training and offering Counseling at our facility is being considered for implementation this fall. 2019 Classes held, provided free tax classes to public, 5-7 present. Launched Wealth Bldg Classes, Held (Each 1 Teach 1 Mtg, featured Total Life Changes 6 mbrs present w/rental property buying lessons.
- 2020 Jan: Wealth Building Class held, 7 present. Featured Financial Planner J.Briggs, Total Life Changes. All Classes on hold due to Covid 19, until further notice. No fees collected this season. Jan 2021- CEO passed state exam for LPC, Now LPCA. Center of Higher Development operates at the same site as the CEOs primary business. Utilities and supplies are provided at none to little expense, at this time. Jan-Dec 2021: Individual computer training was provided to one member x5 sessions, GED guidance, testing info provided as needed to several individuals. 2022 Was a productive year as our GED instructor, Mr. Vega-Sanabria, trained 4 students in Social Studies, Economics, Geography, American/World History, Reading Comprehension logging more than 61 hours with students from 28 Feb - 29 Aug $405 was received, $405 was paid to Mr. Vega for his services. Students were adequately prepared to test, however, the results of their actual testing with the local Adult Learning Center is difficult to obtain until we actually partner with them,
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.