We are a choice program within a public school district and we have four sites. After operating for about 20 years we decided to organize as a 501(c)3. Three sites joined as one organization and one went independently and we formed two 501(c)3s. Now that it has been 15 years our revenues are increasing and the paperwork is getting more complicated so we would like to split up the three sites into separate 501(c)3s. We saw some info on the IRS web site about central organizations and subordinate organizations. Is anyone familiar with the process of taking an existing 501(c)3 and making it into a central organization that has three subordinate organizations?