STEPS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- STEPS (EIN 91-1303628)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-06-13
- IRS object ID
- 202241649349301134
- Schema version
- 2021v4.2
- 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 | 2022-06-13T05:10:22-00:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 200289233 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC GRACE Tax and Accounting | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31925 SR 20 | AddressLine1Txt |
| City | Oak Harbor | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98277 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911303628 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TODDLER LEARNING CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TODD | BusinessNameControlTxt |
| Phone | 3606791039 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 633 | AddressLine1Txt |
| City | OAK HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 982770633 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANET HEVERLING | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3606791039 | PhoneNum |
| Signature | 2022-06-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JANET | PersonFirstNm |
| Person Last | HEVERLING | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kathryn Jolly EA | PreparerPersonNm |
| PTIN | P00003235 | PTIN |
| Phone | 3606756838 | PhoneNum |
| Preparation | 2022-06-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JANET HEVERLING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 SE REGATTA DR STE 101 | AddressLine1Txt |
| City | OAK HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98277 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,215,608 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www,tlcwhidbey.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | Toddler Learning Center provides therapy, education, parent support and resources coordination for children 0-36 months with developmental delays in Island and San Juan Counties in Washington State. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 30 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $166,873 | PYContributionsGrantsAmt |
| CY Contributions Grants | $403,790 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,490,912 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,811,285 | CYProgramServiceRevenueAmt |
| PY Investment Income | $491 | PYInvestmentIncomeAmt |
| CY Investment Income | $533 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,658,276 | PYTotalRevenueAmt |
| CY Total Revenue | $2,215,608 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $532 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,303,740 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,473,697 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $4,437 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $5,517 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $11,320 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $208,145 | PYOtherExpensesAmt |
| CY Other Expenses | $382,376 | CYOtherExpensesAmt |
| PY Total Expenses | $1,516,854 | PYTotalExpensesAmt |
| CY Total Expenses | $1,861,590 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $141,422 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $354,018 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,126,834 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,295,955 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $251,894 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $66,996 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $874,940 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,228,959 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Toddler Learning Center provides therapy, education, parent support and resources coordination for children 0-36 months with developmental delays in Island and San Juan Counties in Washington State. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,651,420 | ExpenseAmt |
| Grant | $122,500 | GrantAmt |
| Revenue | $1,811,818 | RevenueAmt |
| Desc | We are the only Neurodevelopment Center providing Early Intervention Services for children birth to age 3 with developmental delays in Island and San Juan Counties in Washington State. Services are provided by speach therapists, motor therapists, Infant Toddler Educators, Parent Support specialists, and Family Resources Coordinators. Early Support Services build upon family strengths by providing therapy, education, parent support, and resources coordination to enhance the development of children with developmental delays and/or disabilities through everyday learning opportunities. In early 2020, the Organization was directly impacted by the coronavirus outbreak COVID-19. However, Toddler Learning Center has adapted and has been able to continue to deliver essential services. | Desc |
| Total Program Service Expenses | $1,651,420 | 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 | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | 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 | false | 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 | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 30 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Form8886 T Filed | false | Form8886TFiledInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Excs Tax Sect4951 Or4952 Or4953 | false | ExcsTaxSect4951Or4952Or4953Ind |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | false | 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 | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TODDLER LEARNING CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3606791039 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 SE REGATTA DRIVE 101 | AddressLine1Txt |
| City | OAK HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98277 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| RENE DENMAN | |||||||
| EXECUTIVE DIRECTOR | 040.00 | Yes (X) | $123,908 | $0 | $10,752 | ||
| JANET HEVERLING | |||||||
| PRESIDENT | 000.75 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| JEANAN RICHTER | |||||||
| VICE PRESIDENT | 000.75 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| CLAUDIA OLSON | |||||||
| BOARD MEMBER | 000.10 | $0 | $0 | $0 | Yes (X) | ||
| MICHELE GASPER | |||||||
| SECRETARY/TREASURER | 000.75 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| KATHY JOLLY | |||||||
| BOARD MEMBER | 000.75 | $0 | $0 | $0 | Yes (X) | ||
| PAT BURTNER-FREEMAN | |||||||
| BOARD MEMBER | 000.75 | $0 | $0 | $0 | Yes (X) | ||
| SUZANNE TURNER | |||||||
| BOARD MEMBER | 000.35 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $123,908 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $10,752 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $198,500 | GovernmentGrantsAmt |
| All Other Contributions | $205,290 | AllOtherContributionsAmt |
| Noncash Contributions | $40,000 | NoncashContributionsAmt |
| Total Contributions | $403,790 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EARLY SUPPORT SERVICES | Desc |
| Business | 624110 | BusinessCd |
| Total Revenue Column | $1,811,285 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,811,285 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,811,285 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $533 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $533 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,215,608 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,811,818 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,218,934 | TotalAmt |
| Program Services | $1,118,004 | ProgramServicesAmt |
| Management And General | $96,513 | ManagementAndGeneralAmt |
| Fundraising | $4,417 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,231 | TotalAmt |
| Program Services | $29,203 | ProgramServicesAmt |
| Management And General | $2,895 | ManagementAndGeneralAmt |
| Fundraising | $133 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,566 | TotalAmt |
| Program Services | $111,500 | ProgramServicesAmt |
| Management And General | $9,626 | ManagementAndGeneralAmt |
| Fundraising | $440 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,966 | TotalAmt |
| Program Services | $92,606 | ProgramServicesAmt |
| Management And General | $7,994 | ManagementAndGeneralAmt |
| Fundraising | $366 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,767 | TotalAmt |
| Management And General | $43,767 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281 | TotalAmt |
| Management And General | $281 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,459 | TotalAmt |
| Management And General | $15,459 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,517 | TotalAmt |
| Fundraising | $5,517 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,956 | TotalAmt |
| Program Services | $162,956 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,094 | TotalAmt |
| Program Services | $1,891 | ProgramServicesAmt |
| Management And General | $201 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,284 | TotalAmt |
| Program Services | $7,284 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,649 | TotalAmt |
| Program Services | $52,696 | ProgramServicesAmt |
| Management And General | $4,745 | ManagementAndGeneralAmt |
| Fundraising | $208 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,733 | TotalAmt |
| Program Services | $51,118 | ProgramServicesAmt |
| Management And General | $4,413 | ManagementAndGeneralAmt |
| Fundraising | $202 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,766 | TotalAmt |
| Program Services | $1,766 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,073 | TotalAmt |
| Program Services | $6,646 | ProgramServicesAmt |
| Management And General | $408 | ManagementAndGeneralAmt |
| Fundraising | $19 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,928 | TotalAmt |
| Management And General | $10,928 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DUES FEES | $645 | $200 | $445 | |
| POSTAGE | $1,314 | $564 | $750 | |
| PROGRAM SUPPLIES | $10,837 | $10,837 | ||
| EQUIPMENT RENT MAINTENANCE | $4,523 | $4,149 | $358 | $16 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67 | TotalAmt |
| Management And General | $67 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,861,590 | TotalAmt |
| Program Services | $1,651,420 | ProgramServicesAmt |
| Management And General | $198,850 | ManagementAndGeneralAmt |
| Fundraising | $11,320 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $807,108 | BOYAmt |
| EOY | $596,114 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,528 | BOYAmt |
| EOY | $402,717 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,871 | BOYAmt |
| EOY | $228,981 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,121 | BOYAmt |
| EOY | $9,010 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $183,064 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $123,931 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,206 | BOYAmt |
| EOY | $59,133 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,126,834 | BOYAmt |
| EOY | $1,295,955 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,394 | BOYAmt |
| EOY | $66,996 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,500 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,894 | BOYAmt |
| EOY | $66,996 | 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 | $816,368 | BOYAmt |
| EOY | $1,149,476 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,572 | BOYAmt |
| EOY | $79,483 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $874,940 | BOYAmt |
| EOY | $1,228,959 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,126,834 | BOYAmt |
| EOY | $1,295,955 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $354,018 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
| Public Support CY170 | 0.00000 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $74,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $123,393 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $142,311 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $166,873 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $205,290 | CurrentTaxYearAmt |
| Total | $712,103 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $827,035 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $986,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,216,243 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,490,912 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,811,285 | CurrentTaxYearAmt |
| Total | $6,331,828 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $901,271 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,109,746 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,358,554 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,657,785 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,016,575 | CurrentTaxYearAmt |
| Total | $7,043,931 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $7,043,931 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $354 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $481 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $705 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $491 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $533 | CurrentTaxYearAmt |
| Total | $2,564 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $354 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $481 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $705 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $491 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $533 | CurrentTaxYearAmt |
| Total | $2,564 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $901,625 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,110,227 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,359,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,658,276 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,017,108 | CurrentTaxYearAmt |
| Total | $7,046,495 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99960 | PublicSupportCY509Pct |
| Investment Income CY | 0.00040 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $63,737 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,703 | DepreciationAmt |
| Book Value | $46,034 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $63,050 | OtherCostOrOtherBasisAmt |
| Depreciation | $58,078 | DepreciationAmt |
| Book Value | $4,972 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $54,457 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,330 | DepreciationAmt |
| Book Value | $8,127 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,820 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,820 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $59,133 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal income taxes | Desc |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC GRACE TAX AND ACCOUNTING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | MAJORITY PARTNER IS A BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $10,409 | TransactionAmt |
| Transaction | See Part V for Description | TransactionDesc |
| Sharing Of Revenues | Yes (true) | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part IV Line 1 d | FormAndLineReferenceDesc |
| Explanation | Toddler Learning Center contracts with accounting firm for tax and accounting services. The majority partner in the accounting firms is a member of the TLCs Board of Directors. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | RENT OF BUILDING | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $40,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4a | Direct services are provided by the following funding sources Federal, State, County, Public and Private Insurance, Island Thrift, Community Clubs, Grants, and Individual Donors. |
| Form 990, Part IV, Section B, Line 11a | The Executive Director and Board President review the Form 990 before filing and make presentation to the Board of Directors after filing. |
| Form 990, Part VI, Section B, Line 12c | The Executive Director and the Board of Directors review all contracts before signing. Board members will remove/abstain from voting and/or remove themselves from discussion of issues that might involve a conflict of interest. |
| Form 990, Part VI, Section B, Line 15a | The Board of Directors, along with the Executive Director, performs a 360 degree review and the Boards decision includes information from other Birth-to-3 Early Intervention Providers in Washington State for similar positions. |
| Form 990, Part IV, Line 28c | A current Board Member is a principal partner in the firm that prepares the Organizations Form 990 tax return. However, the preparation fee is immaterial compared to the applicable filing thresholds, conditions, and exceptions. |
| Form 990, Part XI, Line 9 | Rounding Adjustment - 1.00 |
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