MANCHESTER EARLY LEARNING CENTER INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- MANCHESTER EARLY LEARNING CENTER INC (EIN 06-0949846)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2016-11-15
- IRS object ID
- 201623209349302452
- Schema version
- 2015v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-11-15T06:49:23-08:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'CONNELL PACE & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 609 FARMINGTON AVE STE 201 | AddressLine1Txt |
| City | HARTFORD | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 060949846 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Manchester Early Learning Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MANC | BusinessNameControlTxt |
| Phone | 8606479659 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Waddell Road | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06040 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANET BREMBY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8606479659 | PhoneNum |
| Signature | 2016-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM CLARK | PreparerPersonNm |
| Phone | 8602473917 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER DIMASO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Waddell Road | AddressLine1Txt |
| City | Macnchester | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06040 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,187,820 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | CT | LegalDomicileStateCd |
| Activity Or Mission | Child day care The organization provides childcare services for children ages 3-12 years. Each program complies with the Satte of Connecticut licensing requirements which requires that each program be staffed by qualified teachers and each program maintains a ratio of 1 teacher for every 10 children | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 126 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,236,692 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,815,104 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $998,256 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,334,821 | CYProgramServiceRevenueAmt |
| PY Investment Income | $29,002 | PYInvestmentIncomeAmt |
| CY Investment Income | $34,000 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,034 | PYOtherRevenueAmt |
| CY Other Revenue | $3,895 | CYOtherRevenueAmt |
| PY Total Revenue | $2,270,984 | PYTotalRevenueAmt |
| CY Total Revenue | $3,187,820 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,507,850 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,964,021 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $539,845 | PYOtherExpensesAmt |
| CY Other Expenses | $572,236 | CYOtherExpensesAmt |
| PY Total Expenses | $2,047,695 | PYTotalExpensesAmt |
| CY Total Expenses | $2,536,257 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $223,289 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $651,563 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,337,212 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,911,449 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $663,378 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $623,249 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,673,834 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,288,200 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Child day care | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,185,808 | ExpenseAmt |
| Revenue | $1,334,821 | RevenueAmt |
| Desc | THE ORGANIZATION PROVIDES CHILDCARE SERVICES FOR CHILDREN AGES 3-12 YEARS. EACH PROGRAM COMPLIES WITH THE SATTE OF CONNECTICUT LICENSING REQUIREMENTS WHICH REQUIRES THAT EACH PROGRAM BE STAFFED BY QUALIFIED TEACHERS AND EACH PROGRAM MAINTAINS A RATIO OF 1 TEACHER FOR EVERY 10 CHILDREN | Desc |
| Total Program Service Expenses | $2,185,808 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 126 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER DIMASO | PersonNm |
| Phone | 8606479659 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Waddell Rd | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06040 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JANET BREMBY | ||||||
| Executive Director | 40.00 | Yes (X) | Yes (X) | $67,692 | $0 | $0 |
| BETHANY BABBIT | ||||||
| President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE KEISER | ||||||
| Vice President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICKY FRIMPONG | ||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ELLEN BUUS | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HANNA MARCUS | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN NEVINS | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $67,692 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,427,394 | GovernmentGrantsAmt |
| All Other Contributions | $387,710 | AllOtherContributionsAmt |
| Total Contributions | $1,815,104 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition and incidental fees | Desc |
| Business | 611000 | BusinessCd |
| Total Revenue Column | $1,334,821 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,334,821 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,000 | TotalRevenueColumnAmt |
| Exclusion | $34,000 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 611000 | BusinessCd |
| Total Revenue Column | $3,895 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,895 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,895 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,187,820 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,338,716 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $34,000 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,018 | TotalAmt |
| Program Services | $107,115 | ProgramServicesAmt |
| Management And General | $18,903 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,569,851 | TotalAmt |
| Program Services | $1,334,374 | ProgramServicesAmt |
| Management And General | $235,477 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,722 | TotalAmt |
| Program Services | $140,863 | ProgramServicesAmt |
| Management And General | $24,859 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,430 | TotalAmt |
| Program Services | $87,066 | ProgramServicesAmt |
| Management And General | $15,364 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,881 | TotalAmt |
| Program Services | $59,399 | ProgramServicesAmt |
| Management And General | $10,482 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412 | TotalAmt |
| Program Services | $350 | ProgramServicesAmt |
| Management And General | $62 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,246 | TotalAmt |
| Program Services | $68,884 | ProgramServicesAmt |
| Management And General | $29,362 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,240 | TotalAmt |
| Program Services | $29,240 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,012 | TotalAmt |
| Program Services | $29,012 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,408 | TotalAmt |
| Program Services | $30,947 | ProgramServicesAmt |
| Management And General | $5,461 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,974 | TotalAmt |
| Program Services | $44,178 | ProgramServicesAmt |
| Management And General | $7,796 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Supplies | $99,563 | $99,563 | $0 | $0 |
| Food | $67,500 | $67,500 | $0 | $0 |
| Licenses and fees | $17,885 | $15,202 | $2,683 | $0 |
| Bad debt | $50,327 | $50,327 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,788 | TotalAmt |
| Program Services | $21,788 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,536,257 | TotalAmt |
| Program Services | $2,185,808 | ProgramServicesAmt |
| Management And General | $350,449 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,244 | BOYAmt |
| EOY | $451,270 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,516 | BOYAmt |
| EOY | $273,430 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,600 | BOYAmt |
| EOY | $114,623 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,894 | BOYAmt |
| EOY | $68,267 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,014 | BOYAmt |
| EOY | $5,811 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,371,981 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $555,361 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $823,955 | BOYAmt |
| EOY | $816,620 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $894,989 | BOYAmt |
| EOY | $1,181,428 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,337,212 | BOYAmt |
| EOY | $2,911,449 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,534 | BOYAmt |
| EOY | $25,346 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,844 | BOYAmt |
| EOY | $17,903 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $605,000 | BOYAmt |
| EOY | $580,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $663,378 | BOYAmt |
| EOY | $623,249 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,647,951 | BOYAmt |
| EOY | $2,262,291 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,883 | BOYAmt |
| EOY | $25,909 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,673,834 | BOYAmt |
| EOY | $2,288,200 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,337,212 | BOYAmt |
| EOY | $2,911,449 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $651,563 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$37,197 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,338,088 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,698,858 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,939,929 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,234,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,149,925 | CurrentTaxYearAmt |
| Total | $10,361,748 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $97,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $97,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $99,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $97,500 | CurrentTaxYearAmt |
| Total | $489,500 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,435,588 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,796,358 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,039,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,332,448 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,247,425 | CurrentTaxYearAmt |
| Total | $10,851,248 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $10,851,248 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,081 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,272 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,686 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,189 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,000 | CurrentTaxYearAmt |
| Total | $117,228 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,496 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,070 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,034 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,895 | CurrentTaxYearAmt |
| Total | $16,123 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,984,599 | TotalSupportAmt |
| Public Support CY170 | 0.98790 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98870 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt II Ln 10 | FormAndLineReferenceDesc |
| Explanation | Other Income Part II, Line 10 Description: Miscellaneous income 2011: 1496. 2012: 2070. 2013: 1628. 2014: 7034. 2015: 3895. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,149,764 | OtherCostOrOtherBasisAmt |
| Depreciation | $397,996 | DepreciationAmt |
| Book Value | $751,768 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $193,095 | OtherCostOrOtherBasisAmt |
| Depreciation | $151,945 | DepreciationAmt |
| Book Value | $41,150 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,122 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,420 | DepreciationAmt |
| Book Value | $23,702 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $816,620 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Bonds payable | Desc |
| Amt | $580,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $580,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,285,320 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $97,500 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $97,500 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,187,820 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,187,820 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,633,757 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $97,500 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $97,500 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,536,257 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,536,257 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt X, Line 2 | FormAndLineReferenceDesc |
| Explanation | Management believes that there are no uncertain tax positions as of June 30, 2016 | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHEFA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 060806186 | BondIssuerEIN |
| CUSIP | 20774YBA4 | CUSIPNum |
| Bond Issued | 2011-08-19 | BondIssuedDt |
| Issue Price | $685,000 | IssuePriceAmt |
| Purpose | Day care | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $685,000 | TotalProceedsAmt |
| In Reserve Fund | $18,763 | InReserveFundAmt |
| Issuance Costs From Proceeds | $111,253 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $573,747 | CapitalExpendituresAmt |
| Substantial Completion | 2002 | SubstantialCompletionYr |
| Current Refunding | false | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 11b | The Organization receives a copy of the information before filing and reviews for discrepencies between the ledger and the return. If no material discrepencies exist, the return is set to be filed. If material differences exist, those differences are reconciled and the return is filed after the reconciliation is done. |
| Pt VI, Line 15b | The Organization conducts a salary surveu every three years. The survey results are used to see if the Organization's salary structure is competitive with other Organizations. All staff members are given a formal review one time per year. Based upon the staff member's performance, an increase in compensation is determined. The factors that contribute to the compensation amount are annual budgeted salary and performance compared to others. |
| Pt VI, Line 15a | The Organization conducts a salary survey every year. |
| Pt VI, Line 12c | Each board member signs a conflict of interest policy statement prior to becoming a board member. The statements are updated annually or as needed if professional or commitments change for each individual board member. |
| Pt VI, Line 19 | The Organization allows individuals to call and request copies of the reports. After the request is made, the Organization makes copies of the documents and distributes them to the requesting party. |
| Form 990EZ, Part II, Line 26 | Refundable advance |
| Form 990EZ, Part II, Line 26 | Bonds payable |
| Form 990, Part IX, Line 24e | Program enhancement 21788. 21788. 0. 0. |
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