FOSTORIA LEARNING CENTER INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
FOSTORIA LEARNING CENTER INC (EIN 46-3336356)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-08-12
IRS object ID
201932249349301148
Schema version
2018v3.1
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)
Return2019-08-12T12:19:25-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341323165PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRUTH & COMPANY PLL CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 854AddressLine1Txt
CityFOSTORIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP448300854ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463336356EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOSTORIA LEARNING CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOSTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 N MAIN STAddressLine1Txt
CityFOSTORIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44830ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRENEE SMITHPersonNm
Person TitleTREASURER/SECRETARYPersonTitleTxt
Signature2019-08-12SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRIS P CHALFIN CPAPreparerPersonNm
PTINP00090379PTIN
Phone4194358541PhoneNum
Preparation2019-08-12PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.16.49IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-08-12IPDt
IP Tm12:19:25IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id0B47D4F5B49414E84AE24D655580519AAC2AB51EAtSubmissionCreationDeviceId
At Submission Filing Device IdCCD344DB358877955BD6CDA542A4954E7FA27565AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCYNDI GEROSKIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 N MAIN STAddressLine1Txt
CityFOSTORIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44830ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$947,508GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTHE FOSTORIA LEARNING CENTER WILL PROVIDE RELEVANT AND ACCESSIBLE LEARNING OPPORTUNITIES. OUR GOAL IS TO FOSTER ECONOMIC AND WORKFORCE DEVELOPMENT, TO DEVELOP A CULTURE OF LIFELONG LEARNING AND TO OFFER A HIGH QUALITY OF LIFE FOR ALL WHO CHOOSE TO LIVE IN OUR COMMUNTIY.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$424,220PYContributionsGrantsAmt
CY Contributions Grants$860,132CYContributionsGrantsAmt
PY Program Service Revenue$45,126PYProgramServiceRevenueAmt
CY Program Service Revenue$87,376CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$469,346PYTotalRevenueAmt
CY Total Revenue$947,508CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$11,148PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$85,583CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$121,524PYOtherExpensesAmt
CY Other Expenses$346,247CYOtherExpensesAmt
PY Total Expenses$132,672PYTotalExpensesAmt
CY Total Expenses$431,830CYTotalExpensesAmt
PY Revenues Less Expenses$336,674PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$515,678CYRevenuesLessExpensesAmt
Total Assets BOY$2,979,308TotalAssetsBOYAmt
Total Assets EOY$3,067,380TotalAssetsEOYAmt
Total Liabilities BOY$2,000,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,572,394TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$979,308NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,494,986NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FOSTORIA LEARNING CENTER WILL PROVIDE RELEVANT AND ACCESSIBLE LEARNING OPPORTUNITIES. OUR GOAL IS TO FOSTER ECONOMIC AND WORKFORCE DEVELOPMENT, TO DEVELOP A CULTURE OF LIFELONG LEARNING AND TO OFFER A HIGH QUALITY OF LIFE FOR ALL WHO CHOOSE TO LIVE IN OUR COMMUNTIY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$431,830ExpenseAmt
DescOFFER QUALITY EDUCATION TO AREA RESIDENTS.Desc
Total Program Service Expenses$431,830TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
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 Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFRUTH COMPANY PLLPersonNm
Phone4194358541PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1601 PARKWAY DR STE AAddressLine1Txt
Address Line2PO BOX 854AddressLine2Txt
CityFOSTORIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44830ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DAVE WHITTA
TRUSTEEYes (X)$0$0$0
RENEE SMITH
TREASURER/SEYes (X)$0$0$0Yes (X)
AMY DAVIS
TRUSTEEYes (X)$0$0$0
CHRIS IANNANTUONO
VICE PRESIDEYes (X)$0$0$0Yes (X)
GLORIA OAKLEY
TRUSTEEYes (X)$0$0$0
PEG FRANKART
TRUSTEEYes (X)$0$0$0
ANDREW SPRANG
TRUSTEEYes (X)$0$0$0
VANESSA BILLIOT
TRUSTEEYes (X)$0$0$0
CYNDI GEROSKI
PRESIDENTYes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$419,938GovernmentGrantsAmt
All Other Contributions$440,194AllOtherContributionsAmt
Total Contributions$860,132TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EDUCATIONAL INSTITUTION REV$49,507$49,507
ROOM RENTAL$37,869$37,869
FieldValueIRS element (for citing)
Total Program Service Revenue$87,376TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$947,508TotalRevenueColumnAmt
Related Or Exempt Func Income$87,376RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$76,200TotalAmt
Program Services$76,200ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,383TotalAmt
Program Services$9,383ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt
Program Services$20,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$725TotalAmt
Program Services$725ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$30,639TotalAmt
Program Services$30,639ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,190TotalAmt
Program Services$3,190ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,018TotalAmt
Program Services$6,018ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,394TotalAmt
Program Services$2,394ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$67,801TotalAmt
Program Services$67,801ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$73,764TotalAmt
Program Services$73,764ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$138,488TotalAmt
Program Services$138,488ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,228TotalAmt
Program Services$3,228ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$431,830TotalAmt
Program Services$431,830ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$328,370BOYAmt
EOY$127,868EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,098BOYAmt
EOY$2,098EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$1,554EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,080,138LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$155,609LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,633,989BOYAmt
EOY$2,924,529EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$14,851BOYAmt
EOY$11,331EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,979,308BOYAmt
EOY$3,067,380EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$2,394EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,000,000BOYAmt
EOY$1,570,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,000,000BOYAmt
EOY$1,572,394EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$979,308BOYAmt
EOY$1,494,986EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$979,308BOYAmt
EOY$1,494,986EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,979,308BOYAmt
EOY$3,067,380EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$515,678ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$252,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$474,094CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$424,220CurrentTaxYearMinus1YearAmt
Current Tax Year$860,132CurrentTaxYearAmt
Total$2,010,946TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$252,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$474,094CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$424,220CurrentTaxYearMinus1YearAmt
Current Tax Year$860,132CurrentTaxYearAmt
Total$2,010,946TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$2,010,946PublicSupportTotal170Amt
Total Support$2,010,946TotalSupportAmt
Gross Receipts Rltd Activities$132,502GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$79,210OtherCostOrOtherBasisAmt
Book Value$79,210BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,000,928OtherCostOrOtherBasisAmt
Depreciation$155,609DepreciationAmt
Book Value$2,845,319BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,924,529TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE FOSTORIA LEARNING CENTER WILL PROVIDE RELEVANT AND ACCESSIBLE LEARNING OPPORTUNITIES. OUR GOAL IS TO FOSTER ECONOMIC AND WORKFORCE DEVELOPMENT, TO DEVELOP A CULTURE OF LIFELONG LEARNING AND TO OFFER A HIGH QUALITY OF LIFE FOR ALL WHO CHOOSE TO LIVE IN OUR COMMUNTIY.
FORM 990, PAGE 6, PART VI, LINE 11BAPPROVED PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE UPON REQUEST

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