FOSTORIA LEARNING CENTER INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
FOSTORIA LEARNING CENTER INC (EIN 46-3336356)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-14
IRS object ID
201821349349308137
Schema version
2017v2.3
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)
Return2018-05-14T16:01:13-04:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

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)
PersonLES LIPSKIPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2018-05-14SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRIS P CHALFIN CPAPreparerPersonNm
PTINP00090379PTIN
Phone4194358541PhoneNum
Preparation2018-05-14PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.16.49IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-05-14IPDt
IP Tm15:01:13IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id1AF3C33E068449F31F79581828F5FE3880F7053FAtSubmissionCreationDeviceId
At Submission Filing Device IdC9EA127B1123C2B9B9F7603DADE3E0DDF46E87D1AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVE WHITTAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 N MAIN STAddressLine1Txt
CityFOSTORIACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44830ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$469,346GrossReceiptsAmt
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 Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$474,094PYContributionsGrantsAmt
CY Contributions Grants$424,220CYContributionsGrantsAmt
CY Program Service Revenue$45,126CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$474,094PYTotalRevenueAmt
CY Total Revenue$469,346CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$11,148CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$56,642PYOtherExpensesAmt
CY Other Expenses$121,524CYOtherExpensesAmt
PY Total Expenses$56,642PYTotalExpensesAmt
CY Total Expenses$132,672CYTotalExpensesAmt
PY Revenues Less Expenses$417,452PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$336,674CYRevenuesLessExpensesAmt
Total Assets BOY$642,634TotalAssetsBOYAmt
Total Assets EOY$2,979,308TotalAssetsEOYAmt
Total Liabilities EOY$2,000,000TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$642,634NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$979,308NetAssetsOrFundBalancesEOYAmt
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$132,672ExpenseAmt
DescOFFER QUALITY EDUCATION TO AREA RESIDENTS.Desc
Total Program Service Expenses$132,672TotalProgramServiceExpensesAmt
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 Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 (12 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
FORD MENNEL
PRESIDENTYes (X)Yes (X)$0$0$0
DAVE WHITTA
VICE PRESIDEYes (X)Yes (X)$0$0$0
LES LIPSKI
TREASURERYes (X)Yes (X)$0$0$0
RENEE SMITH
SECRETARYYes (X)Yes (X)$0$0$0
JIM EDWARDS
TRUSTEEYes (X)$0$0$0
CHRIS IANNANTUONO
TRUSTEEYes (X)$0$0$0
DON MILLER
TRUSTEEYes (X)$0$0$0
BRIAN SHAVER
TRUSTEEYes (X)$0$0$0
ANDREW SPRANG
TRUSTEEYes (X)$0$0$0
VANESSA BILLIOT
TRUSTEEYes (X)$0$0$0
FATHER TODD DOMINIQUE
TRUSTEEYes (X)$0$0$0
CYNDI GEROSKI
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$424,220AllOtherContributionsAmt
Total Contributions$424,220TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EDUCATIONAL INSTITUTION REV$22,650$22,650
ROOM RENTAL$22,476$22,476
FieldValueIRS element (for citing)
Total Program Service Revenue$45,126TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$469,346TotalRevenueColumnAmt
Related Or Exempt Func Income$45,126RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,148TotalAmt
Program Services$11,148ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$596TotalAmt
Program Services$596ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,598TotalAmt
Program Services$2,598ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Program Services$4,000ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$38,345TotalAmt
Program Services$38,345ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$34,428TotalAmt
Program Services$34,428ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$19,023TotalAmt
Program Services$19,023ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,534TotalAmt
Program Services$12,534ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$132,672TotalAmt
Program Services$132,672ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$63,198BOYAmt
EOY$328,370EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$2,098EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,654,630LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$20,641LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$579,436BOYAmt
EOY$2,633,989EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$14,851EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$642,634BOYAmt
EOY$2,979,308EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$2,000,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,000,000EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$642,634BOYAmt
EOY$979,308EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$642,634BOYAmt
EOY$979,308EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$642,634BOYAmt
EOY$2,979,308EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$336,674ReconcilationRevenueExpnssAmt
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 Minus2 Years$252,500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$474,094CurrentTaxYearMinus1YearAmt
Current Tax Year$424,220CurrentTaxYearAmt
Total$1,150,814TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$252,500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$474,094CurrentTaxYearMinus1YearAmt
Current Tax Year$424,220CurrentTaxYearAmt
Total$1,150,814TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,150,814PublicSupportTotal170Amt
Total Support$1,150,814TotalSupportAmt
Gross Receipts Rltd Activities$45,126GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

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$2,575,420OtherCostOrOtherBasisAmt
Depreciation$20,641DepreciationAmt
Book Value$2,554,779BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,633,989TotalBookValueLandBuildingsAmt

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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