EARLY YEARS LEARNING CENTER INC: Form 990EZ, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
EARLY YEARS LEARNING CENTER INC (EIN 20-1532446)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-04-06
IRS object ID
202040979349200629
Schema version
2019v5.0
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

FieldValueIRS element (for citing)
Return2020-04-06T11:56:20-07:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Brooke A LaFleur CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1120 S 2nd StAddressLine1Txt
CityEuniceCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70535ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201532446EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Early Years Learning Center IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEARLBusinessNameControlTxt
Phone3373051333PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 S 12th StAddressLine1Txt
CityEuniceCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70535ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKirsten ToepferPersonNm
Person TitleDirectorPersonTitleTxt
Signature2020-04-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBrooke LaFleurPreparerPersonNm
PTINP01311615PTIN
Phone3375801727PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$184,545GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$32,745ContributionsGiftsGrantsEtcAmt
Program Service Revenue$134,675ProgramServiceRevenueAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Other Revenue Total$17,125OtherRevenueTotalAmt
Total Revenue$184,545TotalRevenueAmt
Salaries Other Comp Empl Bnft$122,765SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$3,065FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$14,339OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$4PrintingPublicationsPostageAmt
Other Expenses Total$39,119OtherExpensesTotalAmt
Total Expenses$179,292TotalExpensesAmt
Excess Or Deficit For Year$5,253ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$16,964NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$22,217NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$8,277BOYAmt
EOY$10,836EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$12,275BOYAmt
EOY$10,760EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$2,511BOYAmt
EOY$3,457EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$23,063BOYAmt
EOY$25,053EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,099BOYAmt
EOY$2,836EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$16,964BOYAmt
EOY$22,217EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeProvide child care and development to approximately 30 children on average per month. Development includes teaching motor skills, langauage and reading, social skills, music, art and math skills.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomProvide child care and development to approximately 30 children on average per month. Development includes teaching motor skills, langauage and reading, social skills, music, art and math skills.DescriptionProgramSrvcAccomTxt
Grants And Allocations$179,292GrantsAndAllocationsAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$179,292TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Kirsten Toepfer
Director40.00$18,000
Elizabeth Lintzen
Director40.00$19,559
Clifton Charles West
Director10.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKirsten ToepferPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 S 12th StAddressLine1Txt
CityEuniceCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70535ZIPCd
FieldValueIRS element (for citing)
Phone3373051333PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingYes (true)SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (19 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Revenue.1Quality Rating Bonus $14389
Other Revenue.2LWCC Dividend $2736
Other Expenses.1001Advertising and Promotion $40
Other Expenses.1002Office Expenses $27313
Other Expenses.1007Conferences, Conventions, and Meetings $450
Other Expenses.1009Depreciation $2046
Other Expenses.1012Insurance $3833
Other Expenses.1Repairs $1798
Other Expenses.2Gas - reimbursements $1237
Other Expenses.3Dues & Subscriptions $954
Other Expenses.4Meals $611
Other Expenses.5License/Permits $530
Other Expenses.6Bad Debt Exp $182
Other Expenses.7Teacher Gifts $125
Other Assets.1002Furniture and Fixtures - Beginning $89 Furniture and Fixtures - Ending $246
Other Assets.1003Machinery and Equipment - Beginning $2422 Machinery and Equipment - Ending $1954
Other Assets.1005Accounts Receivable - Beginning $0 Accounts Receivable - Ending $1257
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $4458 Accounts Payable and Accrued Expenses - Ending $2523
Total Liabilities.1008Unsecured Notes and Loans Payable - Beginning $1641 Unsecured Notes and Loans Payable - Ending $313

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.