Mid Cities
Learning Center
Euless, TX 76040
Organizational Snapshot
This organization has real roots and real community buy-in. Treetops is the name everyone knows — the website, the swag, the board email addresses, the HEB Excellence in Education nomination. Mid Cities Learning Center is the legal name on paper, and that gap has created a quiet compliance risk that nobody has addressed yet. The job here isn't to alarm them — it's to help them close the gap between who they are and what the paperwork says, so they can keep doing the work without getting tripped up.
The Name Question — Mid Cities vs. Treetops
The Core Issue
The organization is legally incorporated and IRS-recognized as Mid Cities Learning Center, but operates entirely under the name Treetops School International. The website, all email addresses, board listings, donor materials, swag, and school communications all use Treetops. This creates a gap between legal identity and operational identity that needs to be formally resolved before it causes problems with grants, Google for Nonprofits access, or IRS correspondence.
Your Question: Why Not Just Update the Name on the Next 990?
Smart instinct — and yes, that's part of the path. But it's not the whole path. Here's the breakdown:
- What a 990 name update does: Notifying the IRS of a legal name change on the Form 990 (or via a separate name change letter) updates the IRS records so the EIN and determination letter reflect the correct name. This is a required step.
- What it does NOT do: It does not change the legal name on file with the Texas Secretary of State. The TX SOS certificate of formation establishes the legal entity name — changing that requires an Amendment to the Certificate of Formation (Form 424). These are two separate tracks that both need to happen.
- The DBA middle path: Formally registering "Treetops School International" as an Assumed Name with the TX SOS while keeping "Mid Cities Learning Center" as the legal entity. Simpler and cheaper — but creates ongoing confusion in grant applications, IRS correspondence, and donor receipts where legal name matters.
- The cleanest long-term play: Full legal name change to Treetops School International at both the state and IRS level via board resolution, Form 424 (TX SOS), and IRS name change notification. Given that Treetops is already the name everyone knows, this eliminates the gap permanently.
Strategic Framing for the Board
Treetops School International is not a new identity — it's the identity the community has already chosen. The legal paperwork just hasn't caught up yet. Going through the name change process isn't a reinvention; it's closing the loop so that everything from the IRS determination letter to the Google account to the grant portal says the same name. That alignment protects the school and positions it to fundraise, apply for grants, and access Google for Nonprofits under a single, consistent identity.
Three Paths — Present These to the Board
| Path | What It Involves | Pros | Cons | Rec. |
|---|---|---|---|---|
| 990 Update Only | Notify IRS of name change on next 990 | Simple, no state filing | TX SOS still shows "Mid Cities"; mismatch continues | Partial |
| DBA / Assumed Name | Register Treetops as assumed name with TX SOS | Faster, inexpensive | Two names still in play; grants/IRS still see Mid Cities | Middle Ground |
| Full Legal Name Change | Board resolution + TX SOS Form 424 + IRS notification | One name across all records; clean for funders, Google, IRS | Most steps; small state fee | Recommended |
Governance Flags — Things That Need Attention
🚨 Calendar Year Change — Was This Done Correctly?
The board made a decision to change the school's calendar year. For a nonprofit or charter school, changing a fiscal year with the IRS requires filing Form 1128 (Application to Adopt, Change, or Retain a Tax Year). If the board changed the fiscal year without this filing, the organization may be out of sync with its IRS filing obligations — particularly 990 due dates. This needs to be confirmed immediately.
Needs IRS Verification🚨 Removal of Middle & High School Grades — Charter Compliance Risk
The board voted to remove middle and high school grades and retain only K–6. While parents haven't pushed back yet, this is a significant structural change with real compliance implications:
- TEA Charter Amendment: Charter schools in Texas operate under a charter granted by the Texas Education Agency. A change in grades served likely requires a formal charter amendment — which is a TEA process, not just a board vote. This cannot be done unilaterally by the board alone.
- IRS / 990: A material change in program scope should be reported on the next 990 (Schedule O at minimum).
- Bylaws: If grade levels or service population are referenced in the bylaws or articles of incorporation, those documents may also need amendment.
- "Parents haven't fussed yet" is not a compliance standard. Proper notice and documentation protects the board from future liability.
⚠️ Board Resolutions Needed — Multiple Items
Several recent decisions need to be formally documented as board resolutions with proper minutes:
- Appointment of Dr. Anthony Johnson as Board President
- Addition of Willie Sublet III as quiet board member
- Organizational direction going forward (name decision)
- Calendar year change (if not already in minutes)
- K–6 grade-level restructuring decision
⚠️ Bylaws Review Needed
Bylaws have been flagged for review using the SiNaCa template as a reference. Priority items to check: officer structure and election procedures, quorum requirements, how program changes are approved, and whether grade levels or service population are defined in the document — which would require formal amendment given the K–6 restructuring.
Authorization Form — Send Before Next Meeting
The Authorization Form for Google / Candid / IRS access needs to go to Dr. Whitfield before any platform work begins. No account creation or access claims should happen without written authorization on file first.
⚠️ Personal Gmail Flag
Dr. Whitfield is using drjameswhitfield@gmail.com as his primary contact — not an organizational email. Establishing org email infrastructure via Google Workspace for Nonprofits enrollment would resolve this directly, and aligns with the broader digital infrastructure work.
Candid Profile — Limited Information
The Candid profile exists but has limited information. Access and update authority needs to be confirmed — the org may need to go through the GuideStar verification process to claim and update under the correct name. Funders check Candid before awarding grants.
Key Contacts
✉️ drjameswhitfield@gmail.com
Resolution pending to formalize role
Per treetops.org as of April 2026
Scope & fee TBD
Key contact for minutes & records
Recommended Roadmap
Triage & Document Gathering
- Run IRS Tax Exempt Search for "Mid Cities Learning Center" — confirm EIN, status, 990 history, any revocation flags
- Pull TX SOS record — confirm legal entity name, registered agent, current standing
- Request current bylaws from Dr. Whitfield or Abigail Sheets
- Request previous board minutes to establish format for new resolutions
- Send Authorization Form to Dr. Whitfield — Google / Candid / IRS access
- Confirm whether a TEA charter amendment has been filed for the grade-level change
Board Resolutions & Alignment Session
- Present board resolution: Dr. Anthony Johnson as Board President
- Present board resolution: Willie Sublet III as quiet board member
- Name Discussion: present the three paths with recommendation for full legal name change to Treetops School International
- Capture organizational direction decision with resolution language
- Distribute Board Expectations document (drafted from SiNaCa format)
- Provide adoption script for each resolution
Name Change, IRS Alignment & Digital Foundation
- File TX SOS Form 424 — Amendment to Certificate of Formation (legal name change to Treetops School International)
- Notify IRS of name change via 990 or name change letter
- Verify fiscal year status — confirm whether Form 1128 is needed for the calendar change
- Enroll in Google Workspace for Nonprofits — establish org email infrastructure
- Access and update Candid profile under correct name
- Create shared drive architecture and document governance structure
Bylaws, Board Development & Program Documentation
- Conduct bylaws review — flag grade-level references, officer structure, amendment procedures
- If grade levels appear in bylaws: draft Amendment to Bylaws for board adoption
- Create Board Expectations One-Sheet and onboarding framework
- Formally document K–6 restructuring in minutes with program change language
- Consult on TEA charter amendment requirements for grade-level change
Positioning for Funders
- Optimize Candid profile with updated programs, financials, leadership
- Develop organizational narrative ("New is Never" — this school has 20+ years of community impact regardless of the name on the paperwork)
- Light grant strategy orientation — identify aligned education and youth-focused funders in Tarrant County
- Explore company match platforms (HEB Education Fund, Benevity, etc.)