2017-04-12T08:19:32-05:00 2016-05-31 431001367 BROWN SMITH WALLACE LLP 1520 SOUTH FIFTH ST SUITE 309 ST CHARLES MO 63303 990 2015-06-01 454835595 CLAYTON EARLY CHILDHOOD CENTER CLAY 3147252325 1 OAK KNOLL PARK CLAYTON MO 63105 TIM FROEHICH TREASURER 3147252325 2017-04-09 1 JENNIFER M VACHA P01251998 6362553000 2015 2021-01-29 14:40:06Z WELLER MEYER 1 OAK KNOLL PARK CLAYTON MO 63105 2203093 0 X WWW.CLAYTONECC.ORG X 2012 MO EARLY CHILDHOOD CENTER FOR CHILDREN AGES SIX WEEKS TO FIVE YEARS 5 5 94 6 0 0 22332 31104 2012950 2157248 1724 121 9336 8205 2046342 2196678 0 0 0 0 1363861 1491594 0 0 33028 488380 554624 1852241 2046218 194101 150460 1007518 1137271 409285 388577 598233 748694 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 1877146 2157248 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 134 FAMILIES WERE SERVED DURING THE CURRENT YEAR. 1877146 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 94 1 0 0 0 0 0 0 0 0 0 0 X 5 5 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 WELLER MEYER PRESIDENT 5.00 X X 0 0 0 TIMOTHY FROEHLICH TREASURER 2.00 X X 0 0 0 NATALIE COX SECRETARY 5.00 X X 0 0 0 JOHN BESEAU DIRECTOR 2.00 X 0 0 0 CASON COPLIN DIRECTOR (RES. 9/24/15) 2.00 X 0 0 0 JAMES FOGT DIRECTOR 2.00 X 0 0 0 GINA SIEBE EXECUTIVE DIRECTOR (RES. 5/20/16) 50.00 X 86469 0 7014 86469 0 7014 0 0 0 0 0 23080 8024 31104 TUITION INCOME 624410 2157248 2157248 2157248 2178 2178 2057 -2057 -2057 -2057 12563 23080 4358 8205 8205 2196678 2157248 0 8326 89974 44987 40488 4499 1125266 1095444 9887 19935 30634 28796 1225 613 146340 139454 4088 2798 99380 93417 3975 1988 16850 16850 38452 38452 6131 5824 307 30038 19434 10294 310 178251 174614 3637 47388 42650 2369 2369 14934 9946 4779 209 CLASSROOM EXPENSES 222580 222580 2046218 1877146 136044 33028 119477 120295 480344 582522 30 0 367 0 525673 91219 407300 434454 1007518 1137271 30285 55019 33638 32700 345362 300858 409285 388577 X 598233 748694 598233 748694 1007518 1137271 X 150460 1 X X 0 1 X 1 0 X 25300 37481 25514 22332 31104 141731 4295 1279181 1761472 2012950 2157248 7215146 29595 1316662 1786986 2035282 2188352 7356877 25000 104517 124791 56160 26310 336778 100192 63163 10266 6550 180171 25000 204709 187954 66426 32860 516949 6839928 1120 1724 2178 5022 1120 1724 2178 5022 1460 1138 9336 8205 20139 400 7075 7475 29595 1318522 1796319 2046342 2198735 7389513 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 336292 44140 292152 189381 47079 142302 434454 REFUNDABLE DEPOSITS 181771 ESCALATED RENT LIABILITY 28500 LEASE LIABILITY - PLAYGROUND 85587 LEASE LIABILITY - CTS TECHNOLOGY 5000 300858 X 2201036 4358 4358 2196678 0 2196678 2050576 4358 4358 2046218 0 2046218 PART X, LINE 2: 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 FOR THE YEAR ENDED MAY 31, 2015, 2014, AND 2013 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY HAVE BEEN FILED. AS OF MAY 31, 2016, NO RETURNS HAVE BEEN SELECTED FOR EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS 4,358. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS 4,358. TRIVIA NIGHT 21337 14459 6878 300 1159 200 GOLF TOURNAMENT 6835 1150 5685 15 2640 44 5 7471 7471 35643 23080 12563 315 3799 244 4358 8205 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 11 A DRAFT COPY OF FORM 990 IS INITIALLY PROVIDED TO THE TREASURER OF THE BOARD FOR REVIEW. CHANGES, IF ANY, ARE COMMUNICATED AND INCORPORATED INTO THE RETURN PRIOR TO SUBMITTING THE 990 TO THE ENTIRE BOARD FOR REVIEW. ONCE THE BOARD HAS APPROVED THE RETURN AS PREPARED IT IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION SOUGHT ADVICE AND SERVICE FROM AN INDEPENDENT CONSULTANT TO HIRE THE EXECUTIVE DIRECTOR. 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 XI, LINE 9: ROUNDING 1. 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. SINCE 5/31/16 WAS THE FIRST YEAR FOR AN AUDIT THE PROCESS WAS NEW FOR THE CURRENT FILING PERIOD.