2024-04-02T09:46:47-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 4501 TAMIAMI TRAIL NORTH SUITE 200 NAPLES FL 341033548 990 2022-07-01 596198583 CHILD CARE OF SOUTHWEST FLORIDA INC CHIL 2392781002 6831 PALISADES PARK CT STE 6 FT MYERS FL 33912 LISA TORTORA CFO 2392781002 2024-04-02 1 LISA TORTORA 999009999 0 AMELIA COOPER P00437898 2392628686 2024-03-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LISA TORTORA 6831 PALISADES PARK CT STE 6 FT MYERS FL 33912 15003959 0 X WWW.CCSWFL.ORG X 1967 FL TO STRENGTHEN AND ENHANCE THE LIVES OF CHILDREN AND THEIR FAMILIES. 11 11 116 464 0 0 9760197 11277063 3471385 3533268 952 20 66354 191794 13298888 15002145 7366540 8248392 0 0 3663000 3941977 0 0 0 1496278 1603479 12525818 13793848 773070 1208297 4502819 5871870 1743828 1904582 2758991 3967288 TO STRENGTHEN AND ENHANCE THE LIVES OF CHILDREN AND THEIR FAMILIES. 0 0 9508248 8248392 THE ORGANIZATION ADMINISTERS THE CHILD CARE FOOD PROGRAM (CCFP), A FEDERAL PROGRAM THAT PROVIDES HEALTHY MEALS AND SNACKS TO CHILDREN PARTICIPATING IN CHILD CARE CENTERS AND FAMILY CHILD CARE HOMES. THIS PROGRAM ENTITLES CHILDREN TO RECEIVE NUTRITIONALLY BALANCED MEALS AND SNACKS, WHILE PROVIDING CAREGIVERS WITH THE NECESSARY TRAINING, MENU PLANNING AND USDA NUTRITIONAL GUIDELINES. THE ORGANIZATION PAID $7,366,540 TO PROVIDERS WHICH SERVED APPROXIMATELY 208 CHILD CARE CENTERS AND APPROXIMATELY 185 CHILD CARE HOMES DURING THE YEAR ENDED JUNE 30, 2023. 3759182 3262333 THE ORGANIZATION CURRENTLY HAS 90 EMPLOYEES IN SOUTHWEST FLORIDA, SERVING AN AVERAGE OF 400 CHILDREN ANNUALLY AT 5 CHILD CARE CENTERS IN LEE AND HENDRY COUNTIES. THE ORGANIZATION'S CENTERS ARE ACCREDITED THROUGH THE NATIONAL ACCREDITATION COMMISSION (NAC) FOR EARLY CARE AND EDUCATION PROGRAMS. THE CENTERS PROVIDE FAMILIES WITH HIGH QUALITY, FAMILY CENTERED CHILD CARE, PREPARING CHILDREN FOR SCHOOL SUCCESS. THE CENTERS ARE 5 STAR RATED PROVIDING SCHOOL READINESS, VPK AND EARLY HEAD START PROGRAMS. 164438 270935 THE ORGANIZATION RETAINS A CONTRACT WITH THE DEPARTMENT OF CHILDREN AND FAMILIES, PROVIDING CHILD CARE MANDATED TRAINING FOR CHILD CARE PERSONNEL AND FAMILY CHILD CARE HOME PROVIDERS. THE CHILD CARE TRAINING DEPARTMENT IS ALSO RESPONSIBLE FOR THE ADMINISTRATION OF COMPETENCY BASED EXAMS THAT ARE REQUIRED IN ORDER TO COMPLETE THE MANDATED TRAINING COURSES. THE ORGANIZATION PROVIDES TRAINING, COMPETENCY EXAMS AND ONLINE COURSES IN FIVE COUNTIES: LEE, CHARLOTTE, HENDRY, COLLIER AND GLADES. DURING THE YEAR ENDED JUNE 30, 2023 THE ORGANIZATION HAD 16,886 PARTICIPANTS FOR ONLINE COURSES AND ADMINISTERED 12,623 EXAMS. 13431868 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 282 0 1 116 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 FL X LISA TORTORA 2392781002 6831 PALISADES PARK COURT SUITE 6 FORT MYERS FL 33912 JORDI TEJERO CHAIR - THRU 2/23 2.00 X X 0 0 0 MARK WILKE VICE CHAIR-THRU 2/23; CHAIR-2/23 2.00 X X 0 0 0 THOMAS FEURIG TREASURER 2.00 X X 0 0 0 DR BARBARA MUNDY SECRETARY 2.00 X X 0 0 0 MARTIN NDUNGU DIRECTOR 2.00 X 0 0 0 DON PINE DIRECTOR - THRU 9/22 2.00 X 0 0 0 JERRY SNYDERMAN DIRECTOR 2.00 X 0 0 0 RICHARD B AKIN DIRECTOR; VICE CHAIR - AS OF 5/23 2.00 X X 0 0 0 JESSICA ANDERSON DIRECTOR 2.00 X 0 0 0 WILLIAM BILL EMO DIRECTOR 2.00 X 0 0 0 FRED MASCHMIDT DIRECTOR 2.00 X 0 0 0 LANDON W MULLINAX DIRECTOR 2.00 X 0 0 0 LAURA PUERTO DIRECTOR - AS OF 2/23 2.00 X 0 0 0 HANS C HANSEN CEO 40.00 X 158061 0 0 LISA TORTORA CFO 40.00 X 106305 0 4858 264366 0 4858 2 0 1 0 0 174495 10035045 1067523 11277063 PARENT FEES 611710 1525478 1525478 SCHOOL READINESS 611710 1499143 1499143 SERVICE AND COUNSULTING FEES 611710 270935 270935 VOLUNTARY PRE-K 611710 210565 210565 FOCUS ON FOUR 611710 25640 25640 1507 1507 3533268 20 20 1699 1814 -115 -115 INSURANCE PROCEEDS 525100 191564 191564 MISCELLANEOUS REVENUE 900099 345 345 191909 15002145 3533268 0 191814 8248392 8248392 298414 194741 103673 3035881 2897174 138707 358426 344670 13756 249256 231325 17931 42750 37431 5319 37151 34846 2305 329891 303631 26260 2247 1761 486 332336 315540 16796 56568 56568 2675 312 2363 46293 46293 129407 107669 21738 49505 47723 1782 FOOD & SUPPLIES 305765 305467 298 REPAIRS & MAINTENANCE 187380 185532 1848 INSTRUCTIONAL 65700 65700 BAD DEBT 7093 7093 8718 8718 13793848 13431868 361980 0 2071241 3010214 914323 1070757 152326 31306 2770854 1293841 1364929 1477013 0 282580 4502819 5871870 970243 863978 0 1623 773585 756401 0 282580 1743828 1904582 X 2711778 3854921 47213 112367 2758991 3967288 4502819 5871870 1208297 0 X 0 1 X 1 1 1 X 8101877 7791533 9097929 9760197 11277063 46028599 8101877 7791533 9097929 9760197 11277063 46028599 46028599 455 20 475 57483 81308 2818 4475 193608 339692 46368766 16315851 0.99270 0.99970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 4,511. 2019 AMOUNT: $ 5,547. 2022 AMOUNT: $ 345. FUNDRAISING REVENUE - 2018 AMOUNT: $ 52,972. 2019 AMOUNT: $ 75,761. 2020 AMOUNT: $ 2,818. 2021 AMOUNT: $ 4,475. 2022 AMOUNT: $ 1,699. INSURANCE PROCEEDS - 2022 AMOUNT: $ 191,564. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 248000 248000 1339069 471557 867512 411905 167455 244450 739123 654829 84294 32757 32757 1477013 LEASE LIABILITY - OPERATING 282580 282580 X 15002145 0 15002145 0 15002145 13793848 0 13793848 0 13793848 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. THE ORGANIZATION IS A NONPROFIT FLORIDA CORPORATION, AND THEREFORE, IS NOT SUBJECT TO STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ORGANIZATION IS NOT CONSIDERED A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. THE ORGANIZATION'S FORM 990 REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS FROM THE DATE OF FILING. MANAGEMENT HAS ANALYZED ITS VARIOUS FEDERAL FILING POSITIONS AND BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS AND DEDUCTIONS ARE WELL DOCUMENTED, SUPPORTED AND CONTAIN NO UNCERTAIN TAX POSITIONS. ADDITIONALLY, MANAGEMENT BELIEVES THAT NO ACCRUALS FOR TAX LIABILITIES, INTEREST, OR PENALTIES ARE REQUIRED. THEREFORE, NO RESERVES FOR UNCERTAIN INCOME TAX POSITIONS HAVE BEEN RECORDED. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN INCLUDED SINCE NO RESERVES WERE RECORDED. WHEN APPLICABLE, SUCH INTEREST AND PENALTIES WILL BE REPORTED AS INCOME TAX EXPENSE. 1 0 0 CHILD CARE FOOD PROGRAM 165 8248392 PART I, LINE 2: THE ORGANIZATION KEEPS WORKSHEETS ON ALL GRANTS TO TRACK USAGE OF FUNDS AND REPORTS ACCORDINGLY TO CONTRIBUTORS WHEN GRANTS ARE EXPENSED. X X 0 0 0 0 0 0 0 1 0 HANS C HANSEN CEO 119841 0 37500 0 720 0 0 0 0 0 158061 0 0 0 PART I, LINE 7 THE BONUS IS DETERMINED BY THE BOARD OF DIRECTORS BASED UPON GOALS ATTAINED THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH SUCH AUTHORITY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE RETURN IS PROVIDED TO THE FULL BOARD TO REVIEW AND APPROVE THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT-OF-INTEREST STATEMENT & FRAUD MITIGATION: REASON FOR STATEMENT: CHILD CARE OF SOUTHWEST FLORIDA (CCSWFL), AS A NONPROFIT, TAX-EXEMPT ORGANIZATION DEPENDS ON GRANTS, STATE FUNDING AND CHARITABLE CONTRIBUTIONS FROM THE PUBLIC. MAINTENANCE OF ITS TAX-EXEMPT STATUS IS IMPORTANT BOTH FOR ITS CONTINUED FINANCIAL STABILITY AND FOR THE RECEIPT OF GRANTS AND PUBLIC SUPPORT. THEREFORE, THE OPERATIONS OF CCSWFL FIRST MUST FULFILL ALL LEGAL REQUIREMENTS. THEY ALSO DEPEND ON THE PUBLIC TRUST AND THUS ARE SUBJECT TO SCRUTINY BY AND ACCOUNTABILITY TO BOTH GOVERNMENTAL AUTHORITIES, MEMBERS OF THE PUBLIC AND ITS MEMBERSHIP. CONSEQUENTLY, THERE EXISTS BETWEEN CCSWFL AND ITS BOARD OF DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES A FIDUCIARY DUTY THAT CARRIES WITH IT A BROAD AND UNBENDING DUTY OF LOYALTY AND FIDELITY. THE DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF CCSWFL HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF CCSWFL. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH CCSWFL OR KNOWLEDGE GAINED THERE FROM FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE CCSWFL MUST HAVE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. PERSONS CONCERNED: THIS STATEMENT IS DIRECTED NOT ONLY TO BOARD MEMBERS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF CCSWFL. THIS INCLUDES ALL EMPLOYEES PURCHASING DECISIONS, ALL OTHER PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL, AND ALL WHO HAVE PROPRIETARY INFORMATION CONCERNING CCSWFL. KEY AREAS IN WHICH CONFLICT MAY ARISE: CONFLICTS OF INTEREST MAY ARISE IN THE RELATIONS OF DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES WITH ANY OF THE FOLLOWING THIRD PARTIES: - PERSONS AND FIRMS SUPPLYING GOODS AND SERVICES TO CCSWFL - PERSONS AND FIRMS FROM WHOM CCSWFL LEASES PROPERTY AND EQUIPMENT - PERSONS AND FIRMS WITH WHOM CCSWFL IS DEALING OR PLANNING TO DEAL IN CONNECTION WITH THE GIFT, PURCHASE OR SALE OF REAL ESTATE, SECURITIES, OR OTHER PROPERTY - COMPETING OR AFFINITY ORGANIZATIONS - DONORS AND OTHERS SUPPORTING CCSWFL - RECIPIENTS OF GRANTS FROM CCSWFL - AGENCIES, ORGANIZATIONS, AND ASSOCIATIONS THAT AFFECT THE OPERATIONS OF CCSWFL - FAMILY MEMBERS, FRIENDS, AND OTHER EMPLOYEES NATURE OF CONFLICTING INTEREST: A MATERIAL CONFLICTING INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS AND FIRMS MENTIONED ABOVE. SUCH AN INTEREST MIGHT ARISE, FOR EXAMPLE, THROUGH: - OWNING STOCK OR HOLDING DEBT OR OTHER PROPRIETARY INTERESTS IN ANY THIRD PARTY DEALING WITH CCSWFL - HOLDING OFFICE, SERVING ON THE BOARD, PARTICIPATING IN MANAGEMENT, OR BEING OTHERWISE EMPLOYED (OR FORMERLY EMPLOYED) BY ANY THIRD PARTY DEALING WITH CCSWFL - RECEIVING REMUNERATION FOR SERVICES WITH RESPECT TO INDIVIDUAL TRANSACTIONS INVOLVING CCSWFL - USING CCSWFL'S TIME, PERSONNEL, EQUIPMENT, SUPPLIES, OR GOOD WILL OTHER THAN FOR APPROVED CCSWFL ACTIVITIES AND PURPOSES - RECEIVING PERSONAL GIFTS OR LOANS FROM THIRD PARTIES DEALING WITH CCSWFL. RECEIPT OF ANY GIFT IS DISAPPROVED EXCEPT GIFTS OF NOMINAL VALUE THAT COULD NOT BE REFUSED WITHOUT DISCOURTESY. NO PERSONAL GIFT OF MONEY SHOULD EVER BE ACCEPTED. INTERPRETATION OF THIS STATEMENT OF POLICY: THE AREAS OF CONFLICTING INTEREST LISTED IN THE ABOVE SECTIONS AND THE RELATIONS IN THOSE AREAS THAT MAY GIVE RISE TO CONFLICT, AS LISTED HEREIN ARE NOT EXHAUSTIVE. CONCEIVABLY, CONFLICTS MIGHT ARISE IN OTHER AREAS OR THROUGH OTHER RELATIONS. IT IS ASSUMED THAT THE DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES WILL RECOGNIZE SUCH AREAS AND RELATION BY SIMILARITY. THE FACT THAT ONE OF THE INTERESTS DESCRIBED HEREIN EXISTS DOES NOT MEAN NECESSARILY THAT A CONFLICT EXISTS, OR THAT THE CONFLICT, IF IT EXISTS, IS MATERIAL ENOUGH TO BE OF PRACTICAL IMPORTANCE, OR IF MATERIAL THAT UPON FULL DISCLOSURE OF ALL RELEVANT FACTS AND CIRCUMSTANCES THAT IT IS NECESSARILY ADVERSE TO THE INTERESTS OF CCSWFL. HOWEVER, IT IS THE POLICY OF THE BOARD THAT THE EXISTENCE OF ANY OF THE INTERESTS DESCRIBED HEREIN SHALL BE DISCLOSED ON A TIMELY BASIS AND ALWAYS BEFORE ANY TRANSACTION IS CONSUMMATED. IT SHALL BE THE CONTINUING RESPONSIBILITY OF DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. DISCLOSURE POLICY AND PROCEDURE: DISCLOSURE SHOULD BE MADE ACCORDING TO CCSWFL'S STANDARDS. TRANSACTIONS WITH RELATED PARTIES MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: A. A MATERIAL TRANSACTION IS FULLY DISCLOSED IN THE AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION; B. THE RELATED PARTY IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; C. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND D. THE ORGANIZATION'S BOARD HAS ACTED UPON AND DEMONSTRATED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. STAFF DISCLOSURES SHOULD BE MADE TO THE CHIEF EXECUTIVE (OR IF HE OR SHE IS THE ONE WITH THE CONFLICT, THEN TO THE DESIGNATED COMMITTEE), WHO SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IF THE MATTERS ARE MATERIAL, BRING THEM TO THE ATTENTION OF THE DESIGNATED COMMITTEE. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE DESIGNATED COMMITTEE: THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IN THE PRESENCE OF AN EXISTING MATERIAL CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO CCSWFL. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF CCSWFL, THE MEMBERSHIP, AND THE ADVANCEMENT OF THE MISSION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE CEO ON AN ANNUAL BASIS TO DETERMINE COMPENSATION INCREASES. THE BOARD OF DIRECTORS AND CEO REVIEW THE CFO ON AN ANNUAL BASIS TO DETERMINE COMPENSATION INCREASES. ALL INCREASES ARE BASED ON LOCAL AND NATIONAL DATA IN THE INDUSTRY AND ARE REVIEWED BY THE BOARD OF DIRECTORS. THE MOST RECENT REVIEW WAS PERFORMED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILBLE TO THE PUBLIC UPON REQUEST.