2017-03-03T14:54:04-06:00 2016-06-30 390758449 Wipfli LLP 4949 Harrison Avenue Suite 300 Rockford IL 611250407 990 2015-07-01 362740242 The First Step FIRS 8155446560 1300 Pearl Street Belvidere IL 61008 Sue Wilson Executive Director 8155446560 2017-02-21 1 David R Schroepfer P00171692 8153997700 2017-02-21 2015 2021-01-29 14:40:06Z Sue Wilson 1300 Pearl Street Belvidere IL 61008 281282 0 X N/A X 1972 IL Child CARE PROVIDER 4 4 14 4 0 0 269111 208983 65018 71748 0 0 2187 551 336316 281282 0 0 0 0 240530 212289 0 0 33573 107062 92006 347592 304295 -11276 -23013 28840 17870 105 12148 28735 5722 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 234528 72299 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 234528 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 4 0 1 14 1 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X SUE WILSON 8155446560 1300 Pearl Street belvidere IL 61008 Peggy Kaczmarck 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 Morgan Vaughn Memeber 0.50 X 0 0 0 Diane Vorndran Treas/Sec - Resigned 1.00 X X 0 0 0 Cathy Vendemia Member - Resigned 0.50 X 0 0 0 Sue Wilson Executive Director 20.00 X 22637 22360 0 22637 22360 0 0 0 0 0 0 6049 193277 9657 208983 PARENT FEES 624410 71499 71499 TRANSPORTATION 480000 249 249 71748 MISCELLANEOUS 900099 551 551 551 281282 72299 0 0 22637 22637 169612 130753 8111 30748 5153 3973 246 934 14887 12161 1707 1019 571 571 15538 15538 1230 1230 4983 3614 1369 21791 21589 202 6010 6010 570 570 1111 1111 2518 2518 PROGRAM AND FOOD EXPENS 26632 26632 DIRECT GRANT EXPENSE 8894 8894 OTHER 2113 594 647 872 MEMBERSHIP DUES 45 45 304295 234528 36194 33573 19581 9971 299 0 197591 189742 8960 7849 50 28840 17870 105 148 12000 105 12148 X 28735 5722 28735 5722 28840 17870 -23013 0 X X 0 1 X 1 0 X 221062 268716 269106 269111 208983 1236978 221062 268716 269106 269111 208983 1236978 1236978 1236978 329782 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36618 34173 2445 160973 155569 5404 7849 X 281282 0 281282 0 281282 304295 0 304295 0 304295 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 Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes. The Organization may recognize a liability for unrecognized tax benefits from uncertain tax positions. A tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. No liabilities were recognized for tax benefits from uncertain tax positions. The years 2015, 2014 and 2013 remain open for inspection. Form 990, Part VI, Section B, line 11 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 1 0 0 0 FIRST STEP LEARNING INC P 256 CASH