2023-10-19T12:48:55-00:00 2023-06-30 990 2022-07-01 383601587 Conductive Learning Center of North America COND 6165750575 2401 Camelot Court SE APT J Grand Rapids MI 49546 William G Shefferly Treasurer Board of Directors 6165750575 2023-10-19 false William Shefferly XXX-XX-XXXX 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z William G Shefferly 2401 Camelot Court SE Grand Rapids MI 49546 1500722 false X www.conductivelearningcenter.org X 2001 MI To provide opportinities for preschool and school age children with motor challenges to achieve optimal physical, cognitive, and social independence through the application of conductive education principles. 7 7 12 30 0 627077 1247762 159499 161502 -76841 68151 0 709735 1477415 0 0 487522 531854 5400 0 120291 367346 426032 860268 957886 -150533 519529 1888687 2373015 393573 358372 1495114 2014643 To provide opportinities for preschool and school age children with motor challenges to achieve optimal physical, cognitive, and social independence through the application of conductive education principles. false false 650058 Provides an intensive multidisciplanary approach to instruction, improvement of motor skills, and social development for children with motor disorders related to complications of prematurity, Cerebal Palsy, Spina Bifida, or brain injury. For these children, even the smallest tasks such as eating, buttoning a shirt, and sitting in a chair can be monumental. The Conductive Learning Center of North America improves childrens lives. 650058 true true false false false false false false false false true false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 12 true false false false false true true true true false false false false false false false false X 7 7 false false false false true true false true true false false true true true true true true true false false X Jill Marewski Business Manager 6165750575 2401 Camelot Court SE Grand Rapids MI 49546 Andrea Swiger Program Director 040.00 X X 90790 0 26276 Angela Frier Development Director 040.00 X 85414 0 21241 Chuck Saur President 005.00 X X 0 0 0 Mark Clarke Vice President 005.00 X X 0 0 0 Lynn Watts MD Secretary 005.00 X X 0 0 0 William Shefferly CPA Treasurer 005.00 X X 0 0 0 Andrew Blum Director 001.00 X 0 0 0 Matthew Nelson Director 001.00 X 0 0 0 Mattthew Smith Director 001.00 X 0 0 0 Molly Lennon Anderson Emeritus 001.00 X 0 0 0 Cathy Boyer Emeritus 001.00 X 0 0 0 Harry Knopke PhD Emeritus 001.00 X 0 0 0 Robert Van Dongen Emeritus 001.00 X 0 0 0 176204 47517 2 false false false X 157318 370725 719719 1247762 Tuition and fees Business Code 611110 182398 182398 161502 68151 68151 23307 157318 23307 1477415 229653 0 0 0 0 223721 93653 23413 106655 0 247017 169358 77659 10820 8500 2320 31796 15725 16071 18500 12750 5750 70119 61720 8399 0 7126 7126 0 5699 5699 0 3046 3046 15793 2677 6030 7086 0 0 174851 174851 4037 3111 1196 0 0 0 0 88202 85905 2297 15121 15121 Classroom supplies 9661 9661 Telephone and security 10702 10702 Bank service charges 7977 1560 4109 2308 13698 13698 957886 650058 187807 120291 30 80 373141 65103 30900 488038 6065 1869 12375 28128 811429 324211 567723 487218 898453 1277316 25263 1888687 2373015 33518 45643 70055 62729 290000 250000 393573 358372 X 1473644 2014643 21470 1495114 2014643 1888687 2373015 519529 X X true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 772172 300485 471687 5400 1350 4050 33857 22376 11481 487218 Financial derivatives and other financial products Closely-held equity interests Federal income taxes true true true true true true true false false false false false false false false true false true 6a The CLC received a grant from the State of Michigan, Department of Education, Office of Special Education, in the amount of 300,000 for general operating expenses for the year ending June 30, 2023. Additionally, the CLC received proceeds from the Department of Treasury for an Employee Retention Credit grant submitted for payrolls in the fourth quarter of 2020 and the first quarter of 2021. X X X X X X X false MI EVENING OF CELEBRATION 180625 157318 23307 850 11172 11285 180625 157318 23307 850 11172 11285 23307 MI false true X X X false false false false false false false false false Form 990, Part VI, Line 11b Form 990 is prepared by the Board Treasurer who is a Certified Public Accountant after a thorough review of general ledger transactions and affirming trial balance amounts for the balance sheet and statement of activities. The Treasurer then reviews Form 990 with the Executive Committee of the Board, which includes the Program Director, Development Director, President, Vice President, Secretary and Treasurer of the Board. A draft Form 990 is provided to the entire Board for their review at a regularly scheduled Board meeting and any questions are fully answered. The Form 990 is then signed by the Board Treasurer and filed with the IRS. Form 990, Part VI, Line 12c All directors and officers sign a conflict of interest policy statement annually. The Program Director and Development Director review the respective statements and have the authority along with the President of the Board to preclude a Board member from voting on an issue where there is the possibility or appearance of a conflict of interest. Form 990, Part VI, Line 15a The Program Director makes compensation recommendations for her staff, and the Executive Committee makes the compensation recommendation for the Program Director and Development Director for Board review and approval. All recommedations for salary adjustments are made after careful consideration of such factors as performance, market surveys for comparable positions in like-size organizations, budget, and operational strategic needs. Form 990, Part VI, Line 19 Governing documents, conflict of interest policy, financial statements and Form 990 are made available to the public upon request. Form 990, Part XII, Line 2a In July 2020, the CLC engaged an independent CPA firm to perform month-end closing entries, bank account reconcilements, and the review of other financial transactions as appropriate. The CLC retained the firm to provide these services for fiscal year 2022-23 as well as for fiscal year 2023-24. Form 990, Part VIII, Line 3 The IRS made two payments to the CLC for the Employee Retention Credit grant that included interest of 856 and 2,675, respectively, resulting from Form 941X filings for eligible grant salaries paid in the fourth quarter of 2020 and the first quarter of 2021.