2023-03-01T15:44:49-06:00 2022-06-30 390758449 WIPFLI LLP 100 TRI-STATE INTERNATIONAL STE 300 LINCOLNSHIRE IL 60069 990 2021-07-01 362740242 THE FIRST STEP FIRS 8155446560 620 LOGAN AVE BELVIDERE IL 61008 SUE WILSON EXECUTIVE DIRECTOR 8155446560 2023-02-24 1 SUE WILSON 999009999 TIMOTHY GRIFFITH P00299751 8479410100 2023-02-24 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SUE WILSON 620 LOGAN AVE BELVIDERE IL 61008 893613 0 X N/A X 1972 IL TO PROVIDE DAY CARE SERVICES TO LOW INCOME FAMILIES 4 4 34 6 0 0 833978 715041 128430 176332 -2598 0 883 279 960693 891652 0 0 0 0 667112 729740 0 0 144470 174299 189044 841411 918784 119282 -27132 37966 15614 14119 18899 23847 -3285 X WE ARE A SUPPORTIVE AGENCY TO THE WORKING PARENT WHOSE CHILDREN STEM FROM LOW AND/OR SINGLE INCOME FAMILIES. WE ENCOURAGE DEVELOPMENTAL GROWTH IN CHILDREN AGES SIX WEEKS TO ELEVEN YEARS BY PROVIDING THEM WITH THE TOOLS NEEDED TO FURTHER THEIR SOCIAL, EMOTIONAL, PHYSICAL AND COGNITIVE DEVELOPMENT. WE ENCOURAGE OUR CHILDREN TO FREELY EXPLORE BY PROVIDING THEM WITH A SAFE, SECURE, NURTURING ENVIRONMENT THUS ENABLING THEM TO THRIVE LEARN AND GROW. 0 0 619248 177025 THE PURPOSE OF THE CENTER IS TO PROMOTE AND ENCOURAGE THE OPTIMAL INTELLECTUAL, SOCIAL, AND PHYSICAL DEVELOPMENT OF CHILDREN THROUGH EDUCATION FOR CHILDREN OF BOONE COUNTY, CITY OF ROCKFORD, AND CITY OF MCHENRY INCLUDING, BUT NOT LIMITED TO THOSE CHILDREN OF FAMILIES WITH LIMITED INCOME. THE CENTER PROVIDES AN EDUCATIONAL FORMAT FOR CHILDREN STARTING AT 6 WEEKS AND CONTINUNG THROUGH PRE-K. - WE ENSURE THE CHILDREN RECEIVE A NUTRITIOUS BREAKFAST, LUNCH AND AFTERNOON SNACK AND WE ALSO PROVIDE AN ADDED MORNING SNACK; - OUR PROGRAM PROVIDES BEFORE AND AFTER SCHOOL CARE, WE SET UP AN E-LEARNING ENVIRONMENT AS WAS NEEDED FOR COVID-19 SCHOOL CLOSINGS AND CAN BE ACTIVATED AGAIN IF NECESSARY AS WELL AS ASSIST SCHOOL-AGE CHILDREN WITH NECESSARY RESOURSES WHEN LOOKING FOR HELP IN CERTIAN CLASSES; - OUR PROGRAM WORKS HARD TO PROVIDE EXTRA-CURRICULAR ACTIVITIES SUCH AS MUSIC, ART AND SOCIAL EXPERIENCES. 619248 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X THE ORGANIZATION 8155446560 620 LOGAN AVE BELVIDERE IL 61008 SUE WILSON EXECUTIVE DIRECTOR 20.00 X 55069 0 0 TINQUER HOLLAND PRESIDENT - BEGAN 10/1/21 0.50 X X 0 0 0 RICHARD NELSON VICE PRESIDENT - BEGAN 11/16/21 0.50 X X 0 0 0 CANDACE BLOOME PRESIDENT - ENDED 10/1/21 0.50 X X 0 0 0 TRISHA KAMIS SECRETARY - ENDED 11/16/21 0.50 X X 0 0 0 NATALIE BARBER MEMBER 0.50 X 0 0 0 MARS RINALDI MEMBER 0.15 X 0 0 0 55069 0 0 0 0 0 0 0 707681 7360 715041 PARENT FEES 624410 176332 176332 176332 1547 1961 -414 -414 OTHER REVENUE 624410 693 693 693 891652 177025 0 -414 55068 33246 10911 10911 609306 367848 120729 120729 7281 4423 1429 1429 58085 35283 11401 11401 1078 1078 15315 15315 10498 10498 3297 3297 23597 17613 5984 70237 70117 120 1087 1087 630 575 55 1140 1140 4486 4486 20035 20035 MEAL CATERING 31431 31431 PROGRAM EXPENSES 6213 6213 918784 619248 155066 144470 19897 0 292940 277326 18069 15614 37966 15614 462 14119 9513 0 8924 14119 18899 X 23847 -3285 23847 -3285 37966 15614 -27132 0 X X 0 1 X 1 0 X 704279 712595 530299 833978 715041 3496192 704279 712595 530299 833978 715041 3496192 3496192 5880 197 2171 209 0 8457 651 5469 674 693 7487 3512136 955408 0.99550 0.99420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2017 AMOUNT: $ 651. 2018 AMOUNT: $ 5,469. 2020 AMOUNT: $ 674. 2021 AMOUNT: $ 693. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 109620 109620 0 125878 110264 15614 57442 57442 0 15614 CASH OVERDRAFT 8924 8924 X 893613 1961 1961 891652 0 891652 920745 1961 1961 918784 0 918784 PART X, LINE 2: THE ORGANIZATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION ORGANIZED AS NOT-FOR-PROFIT. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES. FASB ASC 740 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISES' FINANCIAL STATEMENTS AND REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION RECORDED NO LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE ON 990 1,961. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE ON 990 1,961. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS TO BE REVIEWED BY THE BOARD WITH THE AUDITOR PRIOR TO FILING. ONCE THE REVIEW IS COMPLETED, THE PRESIDENT, TREASURER AND/OR AUTHORIZED PERSONNEL SIGN AND DATE THE RETURNS. THE RETURN IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGNIZATIONS BYLAWS DISCUSS AND EXPLAIN THE SUBJECT OF CONFLICT OF INTEREST POLICIES AND THE PROHIBITION OF DOING BUSINESS WITH THE ORGANIZATION AS A BUSINESS OWNER. THIS POLICY IS REVIEWED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE DIRECTOR AND OTHER MGMT PERSONNEL IS DISCUSSED BY THE ENTIRE BOARD WHICH DECIDES ON PAY LEVELS AND INCREASES. BOARD MEMBERS SERVE WITHOUT PAY; THE DIRECTOR SUBMITS JOB PERFORMANCE REVIEWS ON EACH EMPLOYEE. THESE ARE USED TO DECIDE ON PAY INCREASES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS FORM 990 AND SUPPORTING SCHEDULES ARE AVAILABLE TO THE GENERAL PUBLIC AND ARE GIVEN TO THE REQUESTING INDIVIDUAL WITHIN 24 HOURS OF VERBAL OR WRITTEN REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATIONS BOARD OF DIRECTORS ASSUME RESPONSIBLE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.