HOBE SOUND CHILD CARE CENTER INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HOBE SOUND CHILD CARE CENTER INC (EIN 59-1107869)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-09
- IRS object ID
- 202531299349301778
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-09T10:47:58-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263631452 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEONARDO & COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 PENINSULA CORPORATE CIRCLE STE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33487 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591107869 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOBE SOUND CHILD CARE CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOBE | BusinessNameControlTxt |
| Phone | 7725465462 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11580 SE GOMEZ AVENUE | AddressLine1Txt |
| City | HOBE SOUND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33455 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN BOYER | PersonNm |
| Person Title | CO-PRESIDENT | PersonTitleTxt |
| Phone | 7725465462 | PhoneNum |
| Signature | 2025-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALIZ LEONARDO CPA | PreparerPersonNm |
| PTIN | P00781872 | PTIN |
| Phone | 5612052727 | PhoneNum |
| Preparation | 2025-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOBE SOUND EARLY LEARNING CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN BOYER | PrincipalOfficerNm |
| Gross Receipts | $3,076,284 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HOBESOUNDEARLYLEARNINGCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1965 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE HOBE SOUND EARLY LEARNING CENTER IS A PLACE WHERE THE WORK OF CHILDREN IS VALUED AND INDIVIDUALLY RESPECTED, THE IMPORTANCE OF FAMILY IS ESTEEMED, AND COMMUNITY INVOLVEMENT IS ENCOURAGED. OUR EXPERIENCED AND DEDICATED STAFF IS COMMITTED TO PROVIDING THE HIGHEST LEVEL OF EDUCATION AND CARE FOR EACH CHILD ENROLLED IN OUR PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 84 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,899,465 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,830,345 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $726,408 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,094,219 | CYProgramServiceRevenueAmt |
| PY Investment Income | $75,092 | PYInvestmentIncomeAmt |
| CY Investment Income | $102,774 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,800 | PYOtherRevenueAmt |
| CY Other Revenue | $34,206 | CYOtherRevenueAmt |
| PY Total Revenue | $3,702,765 | PYTotalRevenueAmt |
| CY Total Revenue | $3,061,544 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,971,068 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,040,062 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $146,750 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $890,340 | PYOtherExpensesAmt |
| CY Other Expenses | $1,043,265 | CYOtherExpensesAmt |
| PY Total Expenses | $2,861,408 | PYTotalExpensesAmt |
| CY Total Expenses | $3,083,327 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $841,357 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$21,783 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,485,851 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,236,637 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,168,214 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $832,335 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,317,637 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,404,302 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE HOBE SOUND EARLY LEARNING CENTER IS A PLACE WHERE THE WORK OF CHILDREN IS VALUED AND INDIVIDUALLY RESPECTED, THE IMPORTANCE OF FAMILY IS ESTEEMED, AND COMMUNITY INVOLVEMENT IS ENCOURAGED. OUR EXPERIENCED AND DEDICATED STAFF IS COMMITTED TO PROVIDING THE HIGHEST LEVEL OF EDUCATION AND CARE FOR EACH CHILD ENROLLED IN OUR PROGRAMS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,611,857 | ExpenseAmt |
| Revenue | $1,094,219 | RevenueAmt |
| Desc | THE HOBE SOUND EARLY LEARNING CENTER IS A PRIVATE NON-PROFIT PROVIDER OF QUALITY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES ONE THROUGH FIVE. FOUNDED IN 1962, IT CURRENTLY ENROLLS 204 CHILDREN IN FULL AND HALF-DAY PROGRAMS IN ITS CHILD-FRIENDLY CENTER IN HOBE SOUND, FLORIDA. GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS DRAWN FROM PARENTS AND COMMUNITY MEMBERS, THE HOBE SOUND EARLY LEARNING CENTER IS FULLY ACCREDITED FOR EARLY CHILDHOOD EDUCATION AND VOLUNTARY PRE-KINDERGARDEN. THE BOARD AND STAFF STRIVE TO PROVIDE A DEVELOPMENTALLY APPROPRIATE PROGRAM FOR EVERY CHILD. | Desc |
| Total Program Service Expenses | $2,611,857 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 84 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MS KATHY CAGNI | PersonNm |
| Phone | 7725465462 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11580 SE GOMEZ AVENUE | AddressLine1Txt |
| City | HOBE SOUND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33455 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEVE BARTRAM | ||||||
| CO-PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANNE BENT | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KEN BOTSFORD | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN BOYER | ||||||
| CO-PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PHILIP FRANKE | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| AMANDA GRAVES | ||||||
| SECRATARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NICK MATSOUKIS | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KIM NASH | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| HELEN PARDO | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN PETERSON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JAIME SCHWARTZ | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LINDSEY THOMAS | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAROLINE VOHR | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| NATALIE WHELAN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $594,489 | FederatedCampaignsAmt |
| Government Grants | $125,652 | GovernmentGrantsAmt |
| All Other Contributions | $1,110,204 | AllOtherContributionsAmt |
| Total Contributions | $1,830,345 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION | Desc |
| Total Revenue Column | $1,094,219 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,094,219 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,094,219 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $102,774 | TotalRevenueColumnAmt |
| Exclusion | $102,774 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,950 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,950 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,950 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,950 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $46,996 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $14,740 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,256 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,061,544 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,096,169 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $102,774 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,697,295 | TotalAmt |
| Program Services | $1,357,836 | ProgramServicesAmt |
| Management And General | $220,648 | ManagementAndGeneralAmt |
| Fundraising | $118,811 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,141 | TotalAmt |
| Program Services | $20,913 | ProgramServicesAmt |
| Management And General | $3,398 | ManagementAndGeneralAmt |
| Fundraising | $1,830 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,781 | TotalAmt |
| Program Services | $151,024 | ProgramServicesAmt |
| Management And General | $24,542 | ManagementAndGeneralAmt |
| Fundraising | $13,215 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,845 | TotalAmt |
| Program Services | $102,276 | ProgramServicesAmt |
| Management And General | $16,620 | ManagementAndGeneralAmt |
| Fundraising | $8,949 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,891 | TotalAmt |
| Program Services | $5,168 | ProgramServicesAmt |
| Management And General | $1,723 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,353 | TotalAmt |
| Management And General | $16,353 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,945 | TotalAmt |
| Fundraising | $3,945 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,264 | TotalAmt |
| Program Services | $18,264 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,661 | TotalAmt |
| Program Services | $16,995 | ProgramServicesAmt |
| Management And General | $5,666 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,618 | TotalAmt |
| Program Services | $265,813 | ProgramServicesAmt |
| Management And General | $11,805 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,326 | TotalAmt |
| Program Services | $31,033 | ProgramServicesAmt |
| Management And General | $1,293 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,881 | TotalAmt |
| Program Services | $293,646 | ProgramServicesAmt |
| Management And General | $12,235 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,616 | TotalAmt |
| Program Services | $70,671 | ProgramServicesAmt |
| Management And General | $2,945 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DIRECT PROGRAM COSTS | $263,578 | $261,619 | $1,959 |
| DUES AND SUBSCRIPTIONS | $22,132 | $16,599 | $5,533 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,083,327 | TotalAmt |
| Program Services | $2,611,857 | ProgramServicesAmt |
| Management And General | $324,720 | ManagementAndGeneralAmt |
| Fundraising | $146,750 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,390 | BOYAmt |
| EOY | $25,018 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $710,317 | BOYAmt |
| EOY | $927,294 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,446 | BOYAmt |
| EOY | $175,689 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,488 | BOYAmt |
| EOY | $32,284 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,495,690 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,419,338 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,142,210 | BOYAmt |
| EOY | $3,076,352 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,485,851 | BOYAmt |
| EOY | $4,236,637 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,298 | BOYAmt |
| EOY | $38,555 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,316 | BOYAmt |
| EOY | $69,794 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $730,600 | BOYAmt |
| EOY | $723,986 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,168,214 | BOYAmt |
| EOY | $832,335 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,317,637 | BOYAmt |
| EOY | $3,404,302 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,317,637 | BOYAmt |
| EOY | $3,404,302 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,485,851 | BOYAmt |
| EOY | $4,236,637 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$21,783 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $108,448 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $125,673 | OtherCostOrOtherBasisAmt |
| Book Value | $125,673 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,179,089 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,419,338 | DepreciationAmt |
| Book Value | $2,759,751 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,885,424 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,061,544 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,061,544 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,061,544 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,083,327 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,083,327 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,083,327 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS A NONPROFIT CORPORATION WHOSE REVENUE IS DERIVED FROM CONTRIBUTIONS AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN MADE IN THESE FINACIAL STATEMENTS. THE CENTER EVALUATES ANY UNCERTAIN INCOME TAX POSITIONS BASED ON HOW THE INCOME TAX POSITIONS ARE LIKELY TO BE SUSTAINED IF THE INTERNAL REVENUE SERVICE (IRS) OR THE FLORIDA DEPARTMENT OF REVENUE (FLORIDA DOR) EXPAMINED THE POSITIONS. ACCORDINGLY, A CONTINGENCY WOULD BE RECONGNIZED WHEN THE INCOME TAX POSITION TAKEN BY THE CENTER IS LIKELY TO BE CHALENGED UPON AN AUDIT BY THE IRS OR THE FLORIDA DOR. THERE WERE NO UNCERTAIN TAX POSITIONS QUALIFYING FOR DISCLOUSRE FOR THE TAX YEARS SSUBJECT TO AUDIT BY THE IRS OR THE FLORIDA DOR. THE CENTER'S RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IS SUBJECT TO A POSSIBLE AUDIT BY THE IRS FOR THREE YEARS AFTER THEY WERE FILED. IN THE YEAR ENDING JUNE 30, 2024 THE CENTER PAID NO INCOME TAX, INCOME TAX PENALTIES OR INTEREST AND HAS NO LIABILLIY FOR INCOME TAXES AS OF YEAR END. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | POINSETTIA SALE | Event1Nm |
| Gross Receipts Event1 | $11,244 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $11,244 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $6,308 | OtherDirectExpensesEvent1Amt |
| Event2 | OTHER EVENTS | Event2Nm |
| Gross Receipts Event2 | $5,109 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $5,109 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $4,167 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $30,643 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $30,643 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $4,265 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $46,996 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $46,996 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,740 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $14,740 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $32,256 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE HOBE SOUND EARLY LEARNING CENTER IS A PLACE WHERE THE WORK OF CHILDREN IS VALUED AND INDIVIDUALLY RESPECTED, THE IMPORTANCE OF FAMILY IS ESTEEMED, AND COMMUNITY INVOLVEMENT IS ENCOURAGED. OUR EXPERIENCED AND DEDICATED STAFF IS COMMITTED TO PROVIDING THE HIGHEST LEVEL OF EDUCATION AND CARE FOR EACH CHILD ENROLLED IN OUR PROGRAMS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE MEMBERS OF THE BOARD OF DIRECTORS WHO REVIEWED THE FORM 990 PRIOR TO FILING ARE THOSE WITH SIGNIFICANT DUTIES THAT RELATE TO THE INFORMATION ON THE FORM. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST MATTERS THAT ARISE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS AND ANY OTHER RELATED INFORMATION ARE AVAILABLE AS REQUESTED. |
Comments