2019-04-12T14:25:52-05:00 2018-05-31 431001367 BROWN SMITH WALLACE LLP 1520 SOUTH FIFTH ST SUITE 309 ST CHARLES MO 63303 990 2017-06-01 454835595 CLAYTON EARLY CHILDHOOD CENTER CLAY 3147252325 1 OAK KNOLL PARK CLAYTON MO 63105 JANET HELFRICH EXECUTIVE DIRECTOR 3147252325 2019-04-12 1 JENNIFER M VACHA P01251998 6362553000 199.119.121.196 2019-04-12 13:06:26 CD P 7A438EF9BDDAA6C6A5B70F65D90C9F31F3581C70 242596E4E6EDD5EAE9540E033B7E664BE0CDDE79 2017 2019-02-21 02:37:17Z JOHN BESEAU 1 OAK KNOLL PARK CLAYTON MO 63105 2288733 0 X WWW.CLAYTONECC.ORG X 2012 MO EARLY CHILDHOOD CENTER FOR CHILDREN AGES SIX WEEKS TO FIVE YEARS. 4 4 92 6 0 0 6699 4086 2184701 2275586 3013 3257 3592 4792 2198005 2287721 0 0 0 0 1436668 1596114 0 0 35469 565366 601229 2002034 2197343 195971 90378 1287863 1365850 343198 330807 944665 1035043 CLAYTON EARLY CHILDHOOD CENTER PROVIDES A SAFE, NURTURING, AND LOVING EDUCATIONAL ENVIRONMENT FOR CHILDREN AGES SIX WEEKS TO FIVE YEARS IN AN INTIMATE, SCHOOLHOUSE SETTING. 0 0 2011897 2275586 INFANT/TODDLER, PRESCHOOL AND SUMMER CURRICULUM PROGRAMS: TEACHERS USE THE RESEARCH-BASED CREATIVE CURRICULUM TO DESIGN CHILD-CENTERED, DEVELOPMENTALLY-APPROPRIATE LESSON PLANS. THIS METHOD ALLOWS TEACHERS TO DOCUMENT AND SUPPORT EACH STUDENT'S INDIVIDUAL DEVELOPMENT AND LEARNING. TEACHERS WORK CLOSELY WITH PARENTS TO COORDINATE CARE, MAINTAIN CONSISTENCY, AND ADDRESS EACH CHILD'S UNIQUE NEEDS AND DEVELOPMENT.APPROXIMATELY 106 FAMILIES WERE SERVED DURING THE CURRENT YEAR. 2011897 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 92 1 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 X THE ORGANIZATION 3147252325 1 OAK KNOLL PARK CLAYTON MO 63105 JOHN BESEAU PRESIDENT 5.00 X X 0 0 0 WELLER MEYER PRESIDENT (RES 9/8/17) 5.00 X X 0 0 0 TIMOTHY FROEHLICH TREASURER 2.00 X X 0 0 0 LAURA BOND SECRETARY 5.00 X X 0 0 0 JAMES FOGT DIRECTOR (RES 9/8/17) 2.00 X 0 0 0 ROBERT PRESTON DIRECTOR 2.00 X 0 0 0 JANET HELFRICH EXECUTIVE DIRECTOR 40.00 X 71487 0 10262 71487 0 10262 0 0 0 0 0 1586 2500 4086 TUITION INCOME 624410 2275586 2275586 2275586 3257 3257 5804 1586 1012 4792 4792 2287721 2275586 0 8049 86214 27560 49671 8983 1210600 1185964 6424 18212 45905 45905 154640 148089 3799 2752 98755 92830 3950 1975 17250 17250 44940 44940 2082 1978 104 16632 4930 11432 270 189546 185412 4134 58690 52820 2935 2935 17007 11327 5442 238 CLASSROOM EXPENSES 255082 255082 2197343 2011897 149977 35469 165248 136268 735035 843188 592847 206453 387580 386394 1287863 1365850 24763 41899 64478 27600 253957 261308 343198 330807 X 944665 1035043 944665 1035043 1287863 1365850 90378 0 X X 0 1 X 1 0 X 25514 22332 31104 6699 4086 89735 1761472 2012950 2157248 2184701 2275586 10391957 1786986 2035282 2188352 2191400 2279672 10481692 124791 56160 26310 27933 26599 261793 63163 10266 6550 162514 107010 349503 187954 66426 32860 190447 133609 611296 9870396 1120 1724 2178 3013 3257 11292 1120 1724 2178 3013 3257 11292 1138 9336 8205 3592 4792 27063 7075 7075 1796319 2046342 2198735 2198005 2287721 10527122 0.93760 0.93810 0.00110 0.00080 X 391291 103431 287860 197776 103022 94754 3780 3780 386394 REFUNDABLE DEPOSITS 216514 LEASE LIABILITY - PLAYGROUND 42794 LEASE LIABILITY - CTS TECHNOLOGY 2000 261308 X 2288733 1012 1012 2287721 0 2287721 2198355 1012 1012 2197343 0 2197343 PART X, LINE 2: CLAYTON EARLY CHILDHOOD CENTER (CECC) IS EXEMPT FROM INCOME TAX PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. FINANCIAL ACCOUNTING STANDARDS FOR UNCERTAIN TAX POSITIONS PROHIBIT FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION IF THE POSITION IS NOT "MORE LIKELY THAN NOT" TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE FEDERAL FORMS 990 OF CECC ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY HAVE BEEN FILED. AS OF AUGUST 3, 2018, NO RETURNS HAVE BEEN SELECTED FOR EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES NETTED AGAINST REVENUE ON THE 990 1,012. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES NETTED AGAINST REVENUE ON THE 990 1,012. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT ARE AUTHORIZED TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS FORMALLY PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTING FIRM. A DRAFT OF FORM 990 IS INITIALLY PROVIDED TO THE TREASURER OF THE BOARD AND THE EXECUTIVE DIRECTOR FOR REVIEW. THE OUTSIDE ACCOUNTING FIRM MAY MEET WITH THE TREASURER, EXECUTIVE DIRECTOR, AND/OR OTHER STAFF AS APPROPRIATE TO REVIEW THE FORM 990 AS PREPARED. CHANGES, IF ANY, ARE COMMUNICATED AND INCORPORATED INTO THE RETURN. A COPY OF FORM 990 IS THEN PROVIDED TO THE ENTIRE BOARD PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS DETERMINED THROUGH CONSULTATION WITH INDEPENDENT PARTIES AND INCLUDED REVIEW OF COMPENSATION OF LIKE-SIZED ORGANIZATIONS FOR COMPARABILITY. COMPENSATION DELIBERATION AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE ORGANIZATION DOES NOT CURRENTLY HAVE ANY KEY EMPLOYEES (PER IRS DEFINITION) OR COMPENSATED OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE AUDIT PROCESS HAS NOT CHANGED SINCE 5/31/16 WHEN THE PROCESS WAS FIRST IMPLEMENTED.