2015-08-11T10:09:19-05:00 2014-09-30 591850025 GREGORY SHARER & STUART PA 100 2ND AVE SOUTH STE 600 SAINT PETERSBURG FL 337014336 990 2013-10-01 591704870 R'CLUB CHILD CARE INC RCLU 7275785437 4140 49TH STREET N ST PETERSBURG FL 337095736 ARTHUR O'HARA EXECUTIVE DIRECTOR 7275785437 2015-08-11 true BYRON C SMITH CPA P00744293 7278216161 2015-08-11 2013 2016-02-25 16:41:14Z ARTHUR O'HARA 4140 49TH STREET N ST PETERSBURG FL 337095736 18813087 false X WWW.RCLUB.NET X 1976 FL PROVIDE QUALITY EARLY LEARNING AND DEVELOPMENT PROGRAMS THAT STRENGTHEN CHILDREN, FAMILIES AND COMMUNITIES WITH A FOCUS ON RESPECT, RESPONSIBILITY, RESOURCEFULNESS AND RESPONSIVENESS. 18 18 729 64 0 6976572 14155171 4593463 4775307 98617 69745 6843 -237961 11675495 18762262 60893 59273 0 8339637 10855221 0 16959 3246570 6658303 11647100 17572797 28395 1189465 12176954 15099705 6267654 7830539 5909300 7269166 X PROVIDE QUALITY EARLY LEARNING AND DEVELOPMENT PROGRAMS THAT STRENGTHEN CHILDREN, FAMILIES AND COMMUNITIES WITH A FOCUS ON RESPECT, RESPONSIBILITY, RESOURCEFULNESS AND RESPONSIVENESS. true false 13337796 59273 4785077 AGENCY SERVICES INCLUDE INFANT, TODDLER AND PRESCHOOL CARE, PRE-K INSTRUCTION, BEFORE/AFTER SCHOOL CARE AND EXTENDED LEARNING PROGRAMS FOR STUDENTS IN GRADES K-8 AND EXCEPTIONAL STUDENTS AGES 3-22, AND AN IN-HOME EARLY LITERACY AND SCHOOL READINESS PROGRAM THAT HELPS PARENTS PREPARE THEIR 3 AND 4 YEAR OLD CHILDREN FOR SUCCESS IN SCHOOL. OTHER SOURCES OF REVENUES NOT NOTED ABOVE INCLUDE GRANTS FOR SERVICES, FUNDRAISING AND DONATIONS. 1658465 NUTRITION PROGRAM: PROVIDED CHILD NUTRITION TRAINING, TECHNICAL ASSISTANCE, AND REIMBURSEMENT FOR MEALS AND SNACKS TO CONTRACTED FAMILY CHILD CARE HOME PROVIDERS AND CHILD CARE CENTERS IN PINELLAS COUNTY. 14996261 true true false true false false false false false true true false false true true true true false false false false false false false true false false true false true true false false false false false false false false false false true false false false false true false false false true 324 0 true 729 true false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false FL X X TIM YEAZELL 7275785437 4140 49TH ST N ST PETERSBURG FL 33709 RENE ROBINSON-FLOWERS DIRECTOR 1.00 1.00 X 0 0 0 JENNIFER HOWARD-BLACK DIRECTOR 1.00 1.00 X 0 0 0 MOZELL DAVIS DIRECTOR 1.00 1.00 X 0 0 0 THOMAS F KENNEDY DIRECTOR 1.00 1.00 X 0 0 0 DR CYNTHIA JOHNSON DIRECTOR 1.00 1.00 X 0 0 0 THERESA D JONES SECRETARY 1.00 1.00 X 0 0 0 JEFFREY S SMITH DIRECTOR 1.00 1.00 X 0 0 0 LEE R MARTINO PRESIDENT 1.00 1.00 X 0 0 0 THOMAS R MORIARTY CPA PAST PRES. 1.00 1.00 X 0 0 0 DEBORAH NICKLAUS DIRECTOR 1.00 1.00 X 0 0 0 EDDIE PRINGLE LUTCF DIRECTOR 1.00 1.00 X 0 0 0 MATTHEW D FREY DIRECTOR 1.00 1.00 X 0 0 0 DENNIS RUPPEL ESQ VICE PRESIDE 1.00 1.00 X 0 0 0 BRADLEY C TUSHAUS CPA TREASURER 1.00 1.00 X 0 0 0 DR YVONNE WILLIAMS DIRECTOR 1.00 1.00 X 0 0 0 LESLEY HATFIELD DIRECTOR 1.00 1.00 X 0 0 0 JIM MADDEN DIRECTOR 1.00 1.00 X 0 0 0 ED MONTANARI DIRECTOR 1.00 1.00 X 0 0 0 IRENE H SULLIVAN DIRECTOR 1.00 1.00 X 0 0 0 ARTHUR O'HARA EXECUTIVE DI 35.00 5.00 X 135762 0 22472 DANIELLE LONG FINANCIAL SE 35.00 5.00 X 82992 0 367 218754 22839 1 false true false 127848 11726149 2301174 1423738 14155171 TUITION AND REGISTRATION 4701970 4701970 FOOD PROGRAM 65427 65427 CONSULTATION & PUBLICATION 7810 7810 TRAINING REVENUE 100 100 4775307 59428 59428 55973 45656 10317 10317 10317 127848 5169 -5169 MISCELLANEOUS REVENUE 9770 9770 BAD DEBT -242562 -242562 -232792 18762262 4785077 -172817 59273 59273 227516 227516 8713914 7721201 980059 12654 1230442 1076943 153499 683349 590726 91709 914 35511 23275 12236 88393 57935 30458 15000 15000 298623 205556 93067 62696 39170 18241 5285 414495 247975 165805 715 1444245 1300251 143994 137460 126416 11044 179382 34142 145240 379838 127242 252596 197503 152070 45433 PAYMENTS TO PROVIDERS 1658465 1658465 PROGRAM SERVICES 652815 638970 11285 2560 FOOD SUPPLIES 620089 620089 CONTRACTUAL 205266 134536 70730 268522 182026 91665 -5169 17572797 14996261 2559577 16959 442534 933195 379 77800 1367807 2162050 771918 808764 39723 92036 12011185 3448010 7382424 8563175 1216370 1341289 151033 132638 804766 988758 12176954 15099705 1041657 1884674 21498 21251 4711879 4484876 77313 656934 415307 782804 6267654 7830539 X 4867655 5999436 455000 583085 586645 686645 5909300 7269166 12176954 15099705 1189465 113643 56758 X false true X true true true X 5909270 6091600 5560362 6976572 13912607 38450411 4599921 4585028 4379815 4603954 4785077 22953795 10509191 10676628 9940177 11580526 18697684 61404206 61404206 114832 41592 62303 58802 59428 336957 114832 41592 62303 58802 59428 336957 16615 9770 26385 10624023 10718220 10019095 11639328 18766882 61767548 0.99410 0.99360 0.01000 0.01000 X PART II, LINE 12 OTHER INCOME 26,385 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 15000 false false 15000 false SCHEDULE C, PART II-B, LINE 1 THE ORGANIZATION HIRED AN OUTSIDE ORGANIZATION TO MEET WITH GOVERNMENT OFFICALS TO NEGOTIATE CONTRACTS. 1892340 125000 172388 12797 2176932 2100656 213323 400000 21639 1892340 586645 1587395 311097 362500 21981 2100656 586645 54073 54073 586645 586645 73803 73803 586645 0.68460 0.31540 true false 2388939 2388939 6921415 2033280 4888135 1249233 235214 1014019 1423240 1151158 272082 28358 28358 8563175 BENEFICAL INTEREST - CFTB 836168 DEFERRED COMP PLAN ASSET 152590 988758 LINE OF CREDIT 400000 MARKET VALUE OF BOND INTEREST SWAP 230214 DEFERRED COMPENSATION LIABILITY 152590 782804 X 19383649 113643 262528 304489 680660 18702989 59273 59273 18762262 18023783 262528 247731 510259 17513524 59273 59273 17572797 SCHEDULE D, PAGE 2, PART V, LINE 4 PERMANENT ENDOWMENT FUNDS ARE HELD BY THE COMMUNITY FOUNDATION OF TAMPA BAY, INC. ALL INVESTMENT INCOME AND CAPITAL GAINS EARNED CAN BE DISTRIBUTED TO R'CLUB CHILD CARE TO SUPPORT OPERATIONS. BOARD DESIGNATED FUNDS, MANAGED BY DOYLE WEALTH MANAGEMENT, INC., PROVIDE CASH RESERVES AND LIQUIDITY TO THE ORGANIZATION IF NEEDED AND UPON BOARD APPROVAL. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS DEEMED NOT TO BE A PRIVATE FOUNDATION. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AS DEFINED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR INCOME TAXES. THE 2011, 2012, AND 2013 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THE IRS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS EXPENSES 5,169 CHANGE IN FV OF INTEREST RATE SWAPS 56,758 BAD DEBT 242,562 SCHEDULE D, PAGE 4, PART XI, LINE 4B 50% FUNDRAISER TO LGRC 59,273 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS EXPENSES 5,169 BAD DEBT 242,562 SCHEDULE D, PAGE 4, PART XII, LINE 4B 50% FUNDRAISER TO LGRC 59,273 BREAKFAST FUNDR 127848 127848 5169 127848 127848 5169 5169 -5169 true LOUISE GRAHAM REGENERATION CENTER 2301 3RD AVENUE SOUTH ST PETERSBURG FL 33712 591305743 501C3 59273 FUNDRAISER - 50% 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION PARTICIPATED IN A FUNDRAISER WITH LOUISE GRAHAM REGENERATION CENTER, INC., A RELATED ORGANIZATION. THE PROCEEDS AND EXPENSES OF THE EVENT WERE SHARED EQUALLY BY BOTH ORGANIZATIONS. X X X false true false false false false false false false ARTHUR O'HARA EXECUTIVE DIRECTOR 129762 6000 14077 8395 158234 SCHEDULE J, PAGE 1, PART I, LINE 4 ARTHUR O'HARA 0 14,077 0 A PINELLAS COUNTY INDUSTRIAL DEVLPMT 596000800 2008-12-16 2887500 TO PURCHASE ADMINISTRATION OFFICE false false false B PINELLAS COUNTY IND DEV AUTHORITY 596000800 2010-12-20 2600000 REFINANCE EXISTING LONG-TERM DEBT false false false A 2887500 112063 55437 2720000 2006 true false true true B 2600000 2097752 52000 450248 271907 178341 2010 true false false true A false false false false false false true B false false false false false false true A true false false false false false B true false false false false false X TXF FROM CCC 1 1419355 NBV-PP&E,RECEIVABLES,DEBT X SUPPLIES 1 4383 COST false true false FORM 990, PAGE 2, PART III, LINE 2 ON MAY 8, 2014, THE ORGANIZATION ENTERED INTO AN ASSET PURCHASE AGREEMENT (THE AGREEMENT) WITH COORDINATED CHILD CARE OF PINELLAS, INC. (CCC), A NOT-FOR-PROFIT ORGANIZATION THAT PREPARED CHILDREN FOR SCHOOL AND PROVIDED THE FRAMEWORK FOR REMAINING SUCCESSFUL THROUGH EARLY CHILDHOOD AND SCHOOL AGE PROGRAMS. CCC ALSO PROVIDED EARLY CHILDHOOD SERVICES, DEVELOPMENTAL AND THERAPEUTIC CHILDCARE, NUTRITIONAL FOOD PROGRAMS, AND OUT OF SCHOOL TIME SERVICES. CCC HAD BEEN EXPERIENCING FINANCIAL DIFFICULTIES IN THE PAST AND WAS NOT ABLE TO CONTINUE OPERATIONS OR SUSTAINABILITY IN THE COMMUNITY. THE PROGRAMS OPERATED BY CCC SERVED POPULATIONS IN NEED AND DIRECTLY TIED TO THE ORGANIZATIONS MISSION. THE ORGANIZATION WAS WILLING AND ABLE TO PICK UP CCCS PROGRAMS IN ORDER TO CONTINUE TO SERVE THE EXISTING POPULATION. THE ORGANIZATION HAD THE ABILITY TO NEGOTIATE BETTER FUNDING RATES AND STRATEGIES WITH THE MAJOR FUNDERS OF CCC, PRIMARILY JUVENILE WELFARE BOARD AND THE UNITED WAY. THE ACQUISITION WAS ABLE TO MAKE THE ORGANIZATION A UNITED WAY PARTNER AGENCY FOR THE FIRST TIME IN HISTORY, AGAIN IMPROVING THE ORGANIZATIONS COMMUNITY POSITION. THE ACQUISITION IMPROVED THE ORGANIZATIONS BALANCE SHEET WITH CASH, ENDOWMENT FUNDS WITH A LOCAL FOUNDATION, PROGRAM SUPPLIES AND EQUIPMENT THAT WOULD HAVE BEEN BEYOND THE ORGANIZATIONS ABILITY TO PURCHASE, ALONG WITH A LARGE OFFICE BUILDING TO LEASE/SELL AT A PROFIT IN THE NEAR FUTURE. STRATEGICALLY, THIS ACQUISITION BETTER POSITIONED RCLUB FOR FUTURE GROWTH AND MAKES THE ORGANIZATION ONE OF THE LARGEST NOT-FOR-PROFIT CHILD CARE ORGANIZATIONS IN THE TAMPA BAY AREA. THE AGREEMENT WAS EFFECTIVE MAY 30, 2014, AT WHICH TIME THE ORGANIZATION ACQUIRED SUBSTANTIALLY ALL OF THE ASSETS USED IN CONNECTION WITH THE OPERATIONS OF CCC AND ASSUMED SUBSTANTIALLY ALL OF THE LIABILITIES OF CCC. THE ACQUISITION WAS DEEMED TO BE AN INHERENT CONTRIBUTION AS CCC VOLUNTARILY TRANSFERRED ITS ASSETS AND LIABILITIES TO THE ORGANIZATION. NO CONSIDERATION WAS TRANSFERRED IN THE ACQUISITION OF CCC. THE ORGANIZATION HAS ACCOUNTED FOR THE ACQUISITION OF CCC BY RECORDING THE ASSETS AND LIABILITIES OF CCC AS OF MAY 30, 2014 AT FAIR VALUE, WHICH WAS APPROXIMATELY 1,626,000. ACQUIRED PROPERTY AND EQUIPMENT WAS RECORDED AT ESTIMATED FAIR VALUE USING UNOBSERVABLE INPUTS. LAND AND BUILDINGS WERE VALUED USING CURRENT SALES VALUES OF COMPARABLE REAL ESTATE IN THE AREA OF THE ACQUIRED LAND AND BUILDINGS. EQUIPMENT WAS VALUED AT USED REPLACEMENT COST OF COMPARABLE EQUIPMENT WHICH APPROXIMATES FAIR VALUE. ALL OTHER ASSETS ACQUIRED WERE RECORDED A THEIR NET REALIZABLE VALUE AT THE DATE OF ACQUISITION WHICH APPROXIMATES FAIR VALUE. ACQUIRED LIABILITIES WERE RECORDED AT AMOUNTS DUE AT THE ACQUISITION DATE WHICH APPROXIMATES FAIR VALUE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS ADDRESSED AT BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD DISCUSSES AND OBTAINS INFORMATION REGARDING COMPARABLE SALARY LEVELS WHEN SETTING COMPENSATION LEVELS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD DISCUSSES AND OBTAINS INFORMATION REGARDING COMPARABLE SALARY LEVELS WHEN SETTING COMPENSATION LEVELS. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENTS EXPENSES 5,169 CHANGE IN FV OF INTEREST RATE SWAPS 56,758 BAD DEBT 242,562 50% FUNDRAISER TO LGRC -59,273 SPECIAL EVENTS EXPENSES -5,169 BAD DEBT -242,562 50% FUNDRAISER TO LGRC 59,273 LOUISE GRAHAM REGENERATION CENTER 2301 3RD AVENUE SOUTH ST PETERSBURG FL 33712 591305743 TRAINING FL 501C 3 9 N/A false false true false true false false false false false false false false false false true false false false false LOUISE GRAHAM REGENERATION CENTER B 59273 50% OF EVENT PROCEEDS LOUISE GRAHAM REGENERATION CENTER D 36846 SHORT TERM LOAN LOUISE GRAHAM REGENERATION CENTER D 1539918 LONG TERM DEBT LOUISE GRAHAM REGENERATION CENTER D -768000 ALLOWANCE LOUISE GRAHAM REGENERATION CENTER O 99815 SHARED EMPLOYEE SALARIES