2018-02-08T16:57:23-06:00 2017-06-30 390758449 Wipfli LLP 4949 Harrison Avenue Suite 300 Rockford IL 611250407 990 2016-07-01 362740242 The First Step FIRS 8155446560 1300 Pearl Street Belvidere IL 61008 Sue Wilson Executive Director 8155446560 2018-01-22 1 David R Schroepfer P00171692 8153997700 2018-01-22 12.119.193.102 2018-01-22 13:09:55 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 96A383852DFE684188546157036A4B85C75C9AC5 2016 2021-01-29 14:40:06Z Sue Wilson 1300 Pearl Street Belvidere IL 61008 997913 0 X N/A X 1972 IL TO PROVIDE DAY CARE SERVICES TO LOW INCOME FAMILIES 5 5 66 11 0 0 208983 742574 71748 248069 0 0 551 5269 281282 995912 0 0 0 0 212289 711258 0 0 99344 92006 276098 304295 987356 -23013 8556 17870 30313 12148 16035 5722 14278 Provide Day Care Services for children living in Belvidere Illinois, and for low income families subsidized by the state of illinois department of family services. 0 0 780449 248069 The purpose of the center is to promote and encourage the optimal intellectual, social, and physical development of children through education for children of Boone County including, but not limited to those children of families with limited income. The center provides day care services, preschool program, before and after school care, a summer program, medical and health programs and social service referrals 780449 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 0 0 0 1 0 0 66 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X The Organization 8155446560 1300 Pearl Street belvidere IL 61008 Morgan Vaughn President 0.50 X X 0 0 0 Ruth Todt Vice President 0.50 X X 0 0 0 Richard Nelson Memeber 0.50 X 0 0 0 Kelsey Vaughn Member 0.50 X 0 0 0 Natalie Barber member 0.50 X 0 0 0 Peggy Kaczmarck Past President (resigned) 0.50 X X 0 0 0 Mary Sue Wilson Executive Director 20.00 X 44480 0 0 44480 0 0 0 0 0 0 0 9500 646403 86671 13409 742574 PARENT FEES 624410 248069 248069 248069 7114 2001 5113 5113 Key Fob Income 900099 156 156 156 995912 248069 0 5269 43654 43654 132130 44238 87892 467581 467581 12729 5446 3916 3367 55164 39543 7536 8085 536 536 38451 38451 440 440 2199 2199 11460 6734 4726 94300 93728 572 7421 7421 1390 1390 5171 5171 2091 2091 PROGRAM AND FOOD EXPENS 99564 99564 Program expenses alloca 12353 12353 MEMBERSHIP DUES 412 412 OTHER 310 310 987356 780449 107563 99344 9971 10684 322673 303044 7849 19629 50 0 17870 30313 148 2285 12000 13750 12148 16035 X 5722 14278 5722 14278 17870 30313 8556 0 X X 0 1 X 1 0 X 268716 269106 269111 208983 742574 1758490 268716 269106 269111 208983 742574 1758490 1758490 5269 5269 1763759 522301 0.99700 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60312 55723 4589 262361 247321 15040 19629 X 925459 0 925459 70453 70453 995912 989357 2001 2001 987356 0 987356 Part X, Line 2: The Organization qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code as an organization organized as not-for-profit. The Organization accounts for income taxes in accordance with FASB ASC 740 Income Taxes. FASB ASC 740 provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprises' financial statements and requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The Organization recorded no liabilities for uncertain tax positions or unrecognized tax benefits. The Organization's tax years that remain open and subject to possible examination by federal and state of Illinois jurisdictions include tax years 2014 through 2016. Part XI, Line 4b - Other Adjustments: Fundraising expenses netted on 990 -2,001. Merged Assets of the first step learning 72,454. Part XII, Line 2d - Other Adjustments: Fundraising expenses netted on 990 2,001. Form 990, Part VI, Section B, line 11b The 990 is to be reviewed by the board with the auditor prior to filing. Once the review is completed, the President, Treasurer and/or authorized personnel sign and date the returns. The return is then filed with the IRS. Form 990, Part VI, Section B, line 12c The orgnizations bylaws discuss and explain the subject of conflict of interest policies and the prohibition of doing business with the organization as a business owner. this policy is reviewed on an annual basis. Form 990, Part VI, Section B, line 15 The compensation of the director and other mgmt personnel is discussed by the entire board which decides on pay levels and increases. Board members serve without pay; the director submits job performance reviews on each employee. these are used to decide on pay increases. Form 990, Part VI, Section C, line 19 The organizations form 990 and supporting schedules are available to the general public and are given to the requesting individual within 24 hours of verbal or written request. Form 990, Part XII, line 2c The organizations board of directors assume responsible oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year. first step learning inc 620 logan ave belvidere IL 61008 202726032 Child care services IL 501(c)3 Public Charity 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 FIRST STEP LEARNING INC S 59045 Cash FIRST STEP LEARNING INC S 13409 remaining equipment