2020-02-25T11:30:00-06:00 2019-06-30 391392227 HUBERTY & ASSOCIATES SC 201 E FOND DU LAC ST PO BOX 272 RIPON WI 54971 990 2018-07-01 391360644 RIPON CHILDRENS LEARNING CENTER RIPO 9207489500 400 W OSHKOSH STREET RIPON WI 54971 JEFF PUHLMANN-BECKER PRESIDENT 9207489500 2020-01-10 true DEAN ROGERS CPA P00243350 9207487741 2020-02-25 64.88.174.3 2020-02-25 11:30:00 CS P B860F82A9DAAD53B08D3E2C88A83830A40ABC525 5B4BA7306FFB75E72E663C1DBDD4B5715E0C7A74 2018 2020-09-23 17:36:50Z JEFF PUHLMANN-BECKER 400 W OSHKOSH RIPON WI 54971 767287 false X WWW.RIPONCHILDRENSLC.COM X 1980 WI CHILDCARE AND EDUCATION 6 6 28 0 14275 14688 813324 751990 -11509 -718 -287 172 815803 766132 0 0 602553 570024 0 441 172149 189666 774702 759690 41101 6442 737106 585970 235124 77546 501982 508424 CHILDCARE AND EDUCATION false false 635681 751990 CHILDCARE CENTER AND PRESCHOOL/AFTER SCHOOL EDUCATION AND CARE TO INFANTS, TODDLERS, PRESCHOOL AND SCHOOL AGE CHILDREN. 635681 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 28 true false false false false false false false false X 6 6 false false false false false false false true true false false false false false false false true false WI X CRYSTAL MARSCHALL 9207489500 400 WEST OSHKOSH STREET RIPON WI 54971 X JENNA WALKER PARENT REP 2.00 X 0 0 0 KATE TRILLER PARENT REP 2.00 X 0 0 0 JEFF PUHLMANN-BECKER PRESIDENT 2.00 X 0 0 0 LINDSAY BLUMER SECRETARY 2.00 X 0 0 0 DREW DIEDRICH TREASURER 2.00 X 0 0 0 NANCY COLES VICE PRESIDE 2.00 X 0 0 0 false false false 14688 14688 TUITION AND FEES 624410 751990 751990 751990 37 37 755 -755 -755 -755 269 400 -131 MISC 303 303 303 766132 751990 -415 526829 448985 77436 408 43195 36813 6349 33 21210 21210 169 169 1736 1736 15972 13576 2396 2392 2033 359 21987 18689 3298 18258 15519 2739 FOOD 44613 44613 REPAIRS AND MAINTENANCE 16194 13765 2429 CLASSROOM EQUIPMENT 12495 12495 SUPPLIES 9378 8440 938 25262 20584 4678 759690 635681 123568 441 213995 31713 183017 114154 15446 34173 2400 3700 779859 377629 322248 402230 737106 585970 80335 77546 154789 235124 77546 X 501982 508424 501982 508424 737106 585970 X 6442 X false true X true false X 20000 20000 686936 313910 373026 72923 63719 9204 402230 X 766532 400 400 766132 766132 760090 400 400 759690 759690 SCHEDULE D, PAGE 3, PART X THE CENTER IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE TAX-EXEMPT STATUS IS BASED UPON THE STATED PURPOSE OF THE OPERATIONS AND SUPPORTING EVIDENCE PRESENTED TO THE INTERNAL REVENUE SERVICE WITH THE APPLICATION FOR TAX-EXEMPT STATUS. SUCH STATUS IS SUBJECT TO RE-EVALUATION SHOULD THERE BE CHANGES TO THE CENTERS OPERATION, CHARACTER OR PURPOSE. ADDITIONALLY, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CENTERS TAX- EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME.THE CENTER HAS EVALUATED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE CENTER BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CENTERS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CENTER HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2019 AND 2018. ALL YEARS NOT CLOSED BY STATUTE OF LIMITATIONS REMAIN OPEN FOR EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 400 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 400 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE CENTER DISCLOSES ITS NONDISCRIMINATION POLICY IN THE ADS THAT IT RUNS IN THE PAPERS AND ON LITERATURE THAT IT DISTRIBUTES. SCHEDULE E, LINE 6 GOVERNMENT ASSISTANCE IS RECEIVED FROM THE DEPARTMENT OF CHILDREN AND FAMILIES AS ASSISTANCE TO PAY TUITION FEES FOR LOW INCOME FAMILIES. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE REVIEWS THE RETURN BEFORE THE OFFICER SIGNS THE RETURN. THEY COMPARE THE FINANCIAL FIGURES WITH THE AUDITED FINANCIAL STATEMENT NUMBERS AND REVIEW THE ANSWERS TO THE QUESTIONS ON THE FORMS FOR ACCURACY. FORM 990, PAGE 6, PART VI, LINE 15B THE GOVERNING BOARD ANNUALLY REVIEWS THE PERFORMANCE OF THE KEY EMPLOYEES TO DETERMINE THEIR PAY. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF REQUESTED DOCUMENTS ARE MADE AVAILABLE UPON REQUEST BY THE PUBLIC FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 400 FUNDRAISING EXPENSES -400