2014-02-13T09:40:54-08:00 2013-06-30 Price Paige and Company 677 Scott Avenue Clovis CA 93612 990 2012-07-01 270023048 OPPORTUNITY THROUGH EDUCATION INC OPPO 5599305004 3402 Lee Street SELMA CA 93662 KENNETH HERRON 2014-02-13 true Fausto Hinojosa CPA CFE P00196912 5592999540 2012 2015-11-30 17:44:51Z KENNETH HERRON 3402 LEE STREET SELMA CA 93662 296359 false false X N/A X 2002 CA PROVIDES PRESCHOOL EDUCATIONAL AND CHILDCARE SERVICES FOR PRIMARILY, BUT NOT LIMITED TO, LOW-INCOME FAMILIES. 3 2 16 0 0 291084 292343 6 5 141 598 291231 292946 0 0 215554 228515 0 0 60631 54724 276185 283239 15046 9707 256210 245130 197917 177130 58293 68000 PROVIDES PRESCHOOL EDUCATIONAL AND CHILDCARE SERVICES FOR PRIMARILY, BUT NOT LIMITED TO, LOW-INCOME FAMILIES. false false 251009 PRESCHOOL PROGRAM SERVICES 251009 true false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true false true true false false false false false false true false false false false true 0 0 false 16 true false false false false false false false false 0 false false false false false false false false false false X 3 2 true false false false false false false true true false false true true true true true true true true false CA X KENNETH HERRON 5599305004 3402 LEE STREET SELMA CA 93662 STEVE CANFIELD 0.00 0.00 X 0 0 0 CRAIG BIGHAM 0.00 0.00 X 0 0 0 KENNETH HERRON 0.00 40.00 X 0 66250 0 DOMINIQUE HERRON 25.00 25.00 X 67000 54000 0 67000 120250 0 false false false 0 0 SERVICE FEES (ECDC PRE) 611600 140877 140877 CHILDCARE SERVICES 611600 151466 151466 292343 5 5 0 0 0 0 4011 3413 598 598 0 0 0 292946 292343 603 0 0 0 0 67000 47035 19965 0 137355 137355 0 24160 22163 1997 0 0 0 0 0 0 0 0 0 36 36 0 0 3657 3657 0 0 0 0 0 6245 6245 5610 5610 FOOD SERVICES 7351 7351 Utilities 7483 7483 CLASSROOM SUPPLIES 8162 8162 OTHER SERVICES 13549 3281 10268 2631 2631 283239 251009 32230 0 2579 12244 2879 0 31879 14500 0 0 0 0 1867 1867 243551 29911 219885 213640 0 0 0 0 0 256210 245130 10194 10488 2579 2879 25000 25000 160144 138763 197917 177130 X 58293 68000 58293 68000 256210 245130 9707 X false true X false false X 146693 174308 188276 162592 155477 827346 0 0 146693 174308 188276 162592 155477 827346 0 827346 16 6 5 27 0 135668 143038 137000 132939 140877 689522 1516895 0.54540 0.58970 X 243551 29911 213640 213640 OBLIGATION UNDER CAPITAL LEASE 134750 ACCRUED PAYROLL TAXES PAYABLE 4013 138763 X 296359 3413 3413 292946 292946 286652 3413 3413 283239 283239 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EXPENSE $3413 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING EXPENSE $3413 Part X Part X : FIN48 Footnote Generally Accepted Accounting Principles (GAAP) requires the Agency to determine and assess all material tax positions taken in any income or information returns, including all significant uncertain positions, in all tax years that are still subject to assessment or challenge by relevant taxing authorities. GAAP addresses the recognition and measurement of income tax positions using a more-likely-than-not (MLTN) threshold. The MLTN threshold means that:-A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is MLTN that the position will be sustained based on its technical merits; and-There must be more than a 50 percent likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction.Management evaluated all material tax positions as required by FASB ASC 740-10 and determined that this requirement had no impact on the Agencys financial statements.The federal and state income tax returns for the Agency have not been examined by the respective taxing authorities. Federal income tax returns for the years subsequent to 2009 are open for examination by the Internal Revenue Service. State income tax returns for years subsequent to 2008 are open for examination by the Franchise Tax Board. KEN HERRON FUNDS NEEDED FOR CURRENT OPERATIONS X 32104 25000 false true true 25000 DOMINIQUE HERRON WIFE OF CEO 67000 SALARY false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE, TO THE PUBLIC UPON REQUEST, AT THE ORGANIZATION'S OFFICE. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management SALARIES ARE MONITORED BY CALIFORNIA DEPARTMENT OF EDUCATION FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts CONFLICT OF INTEREST FORMS ARE COMPLETED BY OFFICERS, DIRECTORS AND KEY EMPLOYEES AS NECESSARY FOR MONITORING PURPOSES. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process A COPY OF FORM 990 IS DISTRIBUTED TO EACH OF THE BOARD OF DIRECTORS WHO REVIEW THE FORMS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et THE CFO AND EXECUTIVE DIRECTOR ARE RELATED AS HUSBAND AND WIFE. EARLY CHILDHOOD DISCOVERY CENTERS INC 3650 S MCCALL AVENUE SELMA CA 93662 205398878 AGENCY RECEIVES FEE BASED UPON DIRECT EXPENSE CA NONE C CORP 1.00000 false false false false false false false false false false false false false false false false false true false false EARLY CHILDHOOD DISCOVERY CENTERS INC q 140877 DIRECT COSTS