2020-04-13T12:21:36-07:00 2019-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2018-07-01 954630336 Around the Korner Center for School-Age Enrichment AROU 8188948037 13939 Nordhoff Street Arleta CA 91331 Kelly Magallanes President 2020-04-13 true Rolland Vasin P00644882 8182223500 2018 2021-01-29 14:40:06Z Kelly Magallanes 3200757 false false X N/A X CA To provide childcare services for infants, toddlers and school age children. 7 4 91 0 3007304 2880234 188141 1 -3747 5311 2876487 3200757 0 0 1967604 2191913 0 0 825665 885852 2793269 3077765 83218 122992 1135912 1297130 1426200 1448191 -290288 -151061 To provide childcare services for infants, toddlers and school age children. false false 2901032 9588 School Age and Infant Toddler Care Program: Childcare facilities provided on a needs basis to the Arleta community. 2901032 true false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false true 13 0 true 91 true false false false false false false false false 0 false false false false false false false false false false false false X 7 4 true false false false false false false true false false false true true true true false true true true false CA X X Kelly Magallanes 8188948037 13939 Nordhoff Street Arleta CA 91331 Joe Gonzalez Board Chair 0.00 0.00 X X 0 0 0 Stacy Martinez Vice President 0.00 0.00 X X 0 0 0 Yadira Jauregui Treasurer 20.00 0.00 X X 0 0 0 Angela Gallegos Secretary 0.00 0.00 X X 0 0 0 Lori Saldana Director 0.00 0.00 X 0 0 0 Cynthia Riding BoardConsultant 0.00 0.00 X 0 0 0 Kellly Magallanes President&ExDir 40.00 0.00 X X 91666 0 0 91666 0 false false false 0 2912847 94457 3007304 Parent Fees nonsubsidized 624410 178553 178553 Parent Fees, subsidized 624410 9588 9588 188141 1 1 0 0 0 0 0 0 0 Other Income/Fundraising 900099 5311 5311 5311 3200757 193452 1 0 0 0 0 83435 83435 0 1862032 1750245 111787 0 73961 73961 172485 163571 8914 0 0 54771 54771 0 0 0 5885 4624 1261 0 53377 53377 0 0 208336 208336 0 0 1820 1820 19999 19999 0 16190 16190 98630 98630 Repairs and Maintenance 120268 120268 Supplies, food service 111607 111607 Telephone 96235 96235 Supplies 52801 52801 45933 45933 3077765 2901032 176733 0 27334 117240 334710 238813 473670 12648 0 0 0 0 79768 54769 769397 230447 555140 538950 0 0 0 0 0 1135912 1297130 257312 227300 242195 263141 292500 307690 634193 650060 1426200 1448191 X -290288 -151061 -290288 -151061 1135912 1297130 X 122992 16235 X false true X true true true X 2190220 2325852 2226549 2880234 3007304 12630159 0 0 2190220 2325852 2226549 2880234 3007304 12630159 0 12630159 11 8 8 1 28 0 2119 8785 11054 5311 27269 12657456 188141 0.99780 0.99810 X 761423 222473 538950 2906 2906 5068 5068 538950 CDE Reserve 650060 650060 X 3216992 16235 16235 3200757 3200757 3077765 3077765 3077765 Part X : FIN48 Footnote The Agency is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Agency has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2019, the Agency had no material unrecognized tax benefits, tax penalties or interest. The Agencys Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2018, 2017, and 2016, are subject to examination by the IRS, generally for 3 years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Mortgage loan forgiveness $16250 Reinstatement of net assets $-15 Cynthia Stallcup-Riding BoardMember OperatingAc X 276250 false false false 276250 Ben Riding Family 4500 Rent false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et The Agency rents certain facilities from Cynthia and Ben Riding who are a board member and payroll employee, respectively. Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is reviewed at the Board Meeting. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Explanation of monitoring and enforcement of conflicts are discussed at employee meetings. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Comparable salary to other similar organizations. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Requires Board approval. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Available in the Agency's Administrative office upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Mortgage loan forgiveness = $16250 Other Changes In Net Assets Or Fund Balances - Other Decreases Reinstatement of net assets = -$15