LEARN AS YOU GROW PRESCHOOL & KINDERGARTEN ASSOCIATION INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
LEARN AS YOU GROW PRESCHOOL & KINDERGARTEN ASSOCIATION INC (EIN 06-1725797)
Tax period
2017-07-01 to 2018-06-30
Filed
2020-10-21
IRS object ID
202012959349301526
Schema version
2017v2.2
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

FieldValueIRS element (for citing)
Return2020-10-21T14:55:50-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN364115344PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LAND & COMPANY CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19901 South Western Avenue STE 200AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60643ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN061725797EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Learn As You Grow Preschool &BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEARBusinessNameControlTxt
Phone7086531882PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line122237 South Torrence AvenueAddressLine1Txt
CitySauk VillageCityNm
State AbbreviationILStateAbbreviationCd
ZIP60411ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBernice SingletonPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2020-10-10SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRalph A LandPreparerPersonNm
PTINP00628297PTIN
Phone7739415415PhoneNum
Preparation2020-10-10PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.254.23.158IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id1580742020284h000929FederalOriginalSubmissionId
Federal Original Submission Id2020-10-10FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id63B7B7C8300361E46FDE0C98BAD6B2A48BAE4823AtSubmissionCreationDeviceId
At Submission Filing Device Id63B7B7C8300361E46FDE0C98BAD6B2A48BAE4823AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBernice SingletonPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1483 East Richton RoadAddressLine1Txt
CityCRETECityNm
State AbbreviationILStateAbbreviationCd
ZIP60417ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$330,270GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTeach pre-school to kindergarte students. Enhance the education of elementary school children.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$290,005PYContributionsGrantsAmt
CY Contributions Grants$330,270CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$290,005PYTotalRevenueAmt
CY Total Revenue$330,270CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$22,960PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$53,139CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$214,231PYOtherExpensesAmt
CY Other Expenses$275,262CYOtherExpensesAmt
PY Total Expenses$237,191PYTotalExpensesAmt
CY Total Expenses$328,401CYTotalExpensesAmt
PY Revenues Less Expenses$52,814PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,869CYRevenuesLessExpensesAmt
Total Assets BOY$184,751TotalAssetsBOYAmt
Total Assets EOY$184,453TotalAssetsEOYAmt
Total Liabilities BOY$93,179TotalLiabilitiesBOYAmt
Total Liabilities EOY$91,012TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$91,572NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$93,441NetAssetsOrFundBalancesEOYAmt
MissionTo enhance the education of pre-school and elementary children.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$354,402ExpenseAmt
DescEnhanced the education of preschoolers and elementary childrenDesc
Total Program Service Expenses$354,402TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBernice SingletonPersonNm
Phone7087531882PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1483 East RichtoAddressLine1Txt
CityCRETECityNm
State AbbreviationILStateAbbreviationCd
ZIP60417ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
B Singleton
President200Yes (X)Yes (X)$6,000$0$0
W Singleton
Vice President200Yes (X)Yes (X)$6,000$0$0
Wanda McCool
Secretary300Yes (X)Yes (X)$0$0$0
Shawna Harring
Treasurer400Yes (X)Yes (X)$0$0$0
Sandra Whitted
Board Member50Yes (X)$0$0$0
Georgia Brown
Board Member50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$12,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$330,270GovernmentGrantsAmt
Total Contributions$330,270TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$330,270TotalRevenueColumnAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$49,363TotalAmt
Program Services$30,000ProgramServicesAmt
Management And General$19,363ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,776TotalAmt
Program Services$2,295ProgramServicesAmt
Management And General$1,481ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$800TotalAmt
Management And General$800ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,702TotalAmt
Management And General$9,702ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,351TotalAmt
Program Services$1,930ProgramServicesAmt
Management And General$6,421ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$45,565TotalAmt
Program Services$40,614ProgramServicesAmt
Management And General$4,951ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,025TotalAmt
Management And General$9,025ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,001TotalAmt
Program Services$10,648ProgramServicesAmt
Management And General$1,353ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

TotalTotalAmt
$36,397
$84,007
$20,122
$750

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$48,542TotalAmt
Program Services$24,931ProgramServicesAmt
Management And General$23,611ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$328,401TotalAmt
Program Services$237,574ProgramServicesAmt
Management And General$90,827ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$298BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$405,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$220,547LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$184,453BOYAmt
EOY$184,453EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$184,751BOYAmt
EOY$184,453EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,976BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$90,203BOYAmt
EOY$91,012EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$93,179BOYAmt
EOY$91,012EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$91,572BOYAmt
EOY$93,441EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$91,572BOYAmt
EOY$93,441EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$184,751BOYAmt
EOY$184,453EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,869ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$245,317CurrentTaxYearMinus2YearsAmt
Current Tax Year$290,005CurrentTaxYearAmt
Total$535,322TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$245,317CurrentTaxYearMinus2YearsAmt
Current Tax Year$290,005CurrentTaxYearAmt
Total$535,322TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$535,322PublicSupportTotal170Amt
Total Support$535,322TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI, Line 11bThe President and Board review & approve filing of Form 990.
Part VI, Line 19The Organization makes its governing documents available upon request.
Part VI, Line 15, Section BThe Board reviews the compensation of the officers and other top management personnel annually based on industry standards.
Part VI, Line 2B. Singleton & W. Singleton are parents to Shawna Harring.
Part VI, Line 12aThe Board of Directors reviews all contracts, service contracts and loans and anytime there is a possible conflict of interest the Board determines if a conflict exists.
Part VI, Line 15a,bThere is an annual review of salaries and bonuses for the Executive Director by the Board of Directors and the Executive Director conducts this type of review for the employees reporting to her.

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