2014-05-14T14:20:01-05:00 2013-09-30 GREGORY SHARER & STUART PA 100 2ND AVE SOUTH STE 600 SAINT PETERSBURG FL 337014336 990 2012-10-01 591704870 R'CLUB CHILD CARE INC RCLU 7275785437 4140 49TH STREET N ST PETERSBURG FL 337095736 ARTHUR O'HARA 7275785437 2014-05-13 true BYRON C SMITH CPA 7278216161 2014-05-14 2012 2015-11-30 17:44:51Z ARTHUR O'HARA 4140 49TH STREET N ST PETERSBURG FL 337095736 11976737 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 18 421 64 0 5560362 6976572 4379815 4593463 90631 98617 13829 6843 10044637 11675495 33872 60893 0 7601833 8339637 0 19107 2783602 3246570 10419307 11647100 -374670 28395 11755682 12176954 6162583 6267654 5593099 5909300 PROVIDE QUALITY EARLY LEARNING AND DEVELOPMENT PROGRAMS THAT STRENGTHEN CHILDREN, FAMILIES AND COMMUNITIES WITH A FOCUS ON RESPECT, RESPONSIBILITY, RESOURCEFULNESS AND RESPONSIVENESS. false false 9877676 60893 3397861 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. 9877676 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 false true false false false false false false false false false false false false false false false true false false false true 5 0 true 421 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 DANIELLE LONG 7275785437 4140 49TH ST N ST PETERSBURG FL 33709 JENNIFER HOWARD-BLACK 1.00 1.00 X 0 0 0 MOZELL DAVIS 1.00 1.00 X 0 0 0 THOMAS F KENNEDY 1.00 1.00 X 0 0 0 DR CYNTHIA JOHNSON 1.00 1.00 X 0 0 0 THERESA D JONES 1.00 1.00 X 0 0 0 JEFFREY S SMITH 1.00 1.00 X 0 0 0 LEE R MARTINO 1.00 1.00 X 0 0 0 THOMAS R MORIARTY CPA 1.00 1.00 X 0 0 0 DEBORAH NICKLAUS 1.00 1.00 X 0 0 0 EDDIE PRINGLE LUTCF 1.00 1.00 X 0 0 0 MATTHEW D FREY 1.00 1.00 X 0 0 0 DENNIS RUPPEL ESQ 1.00 1.00 X 0 0 0 BRADLEY C TUSHAUS CPA 1.00 1.00 X 0 0 0 DR YVONNE WILLIAMS 1.00 1.00 X 0 0 0 LESLEY HATFIELD 1.00 1.00 X 0 0 0 JIM MADDEN 1.00 1.00 X 0 0 0 ED MONTANARI 1.00 1.00 X 0 0 0 IRENE H SULLIVAN 1.00 1.00 X 0 0 0 ARTHUR O'HARA 35.00 5.00 X 125310 0 20366 DANIELLE LONG 35.00 5.00 X 67320 0 367 DIANA ROBERTSON 35.00 5.00 X 10241 0 0 202871 20733 1 false false false 125310 6268973 582289 6976572 TUITION AND REGISTRATION 4525953 4525953 FOOD PROGRAM 57748 57748 CONSULTATION & PUBLICATION 7810 7810 TRAINING REVENUE 1952 1952 4593463 58802 58802 337409 297594 39815 39815 39815 125310 3648 -3648 MISCELLANEOUS REVENUE 10491 10491 10491 11675495 4603954 98617 60893 60893 202871 190574 12297 6557917 5936704 621213 993060 896301 96759 585789 517947 66799 1043 9060 9060 51500 6500 45000 15000 15000 30265 8542 21723 39103 28784 7865 2454 269412 155044 113664 704 1016665 939534 77131 124278 115565 8713 178035 35725 142310 370155 136640 233515 169532 141730 27802 FOOD SUPPLIES 433716 433716 PROGRAM SERVICES 371013 358706 9698 2609 MISCELLANEOUS 89065 25574 63491 FIELD TRIP EXPENSES 79771 79771 11647100 9877676 1750317 19107 416795 442534 227159 54128 379 474239 1367807 745310 771918 24094 39723 10468993 3086569 7443424 7382424 1419900 1216370 169429 151033 781204 804766 11755682 12176954 588969 1041657 3204 21498 4920852 4711879 77313 77313 572245 415307 6162583 6267654 X 4551454 4867655 455000 455000 586645 586645 5593099 5909300 11755682 12176954 28395 115172 172634 X false true X true true true X 6172141 5909270 6091600 5560362 6976572 30709945 5114028 4599921 4585028 4379815 4603954 23282746 11286169 10509191 10676628 9940177 11580526 53992691 53992691 51548 114832 41592 62303 58802 329077 51548 114832 41592 62303 58802 329077 16615 16615 11337717 10624023 10718220 10019095 11639328 54338383 0.99360 0.98420 0.01000 0.01000 X STARTING THIS FISCAL YEAR (OCTOBER 1, 2012 THROUGH SEPTEMBER 30, 2013), THE ORGANIZATION IS REPORTING PUBLIC SUPPORT UNDER SECTION 509(A)(2). THE SOURCES OF REVENUE FOR THE ORGANIZATION ARE MORE IN LINE WITH SECTION 509 (A)(2) THAN AS PREVIOUSLY REPORTED UNDER SECTION 170(B)(1)(A)(VI). PROGRAM SERVICE REVENUE, WHICH MAKES UP 39% OF TOTAL REVENUE, IS REPORTED AS PUBLIC SUPPORT UNDER THE CURRENT METHOD. IT WAS NOT INCLUDED AS PUBLIC SUPPORT UNDER THE PREVIOUS METHOD. THE ORGANIZATION MEETS THE PUBLIC SUPPORT REQUIREMENTS FOR BOTH METHODS. SECTION 509(A)(2) APPROPRIATELY SHOWS ALL MAJOR SOURCES OF REVENUE ON SCHEDULE A. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 15000 false false 15000 false ADDITIONAL INFORMATION SCHEDULE C, PART IV R'CLUB CHILD CARE, INC. HIRED AN OUTSIDE ORGANIZATION TO MEET WITH GOVERNMENT OFFICIALS TO NEGOTIATE CONTRACTS. 2100656 213323 400000 21639 1892340 586645 1587395 311097 362500 21981 2100656 586645 54073 54073 586645 586645 73803 73803 586645 1041645 1041645 0.69000 0.31000 true false 1989555 1989555 6007416 1758725 4248691 1211088 216680 994408 1232576 1082806 149770 28358 28358 7382424 BENEFICAL INTEREST - CFTB 676431 DEFERRED COMP PLAN ASSET 128335 804766 MARKET VALUE OF BOND INTEREST SWAP 286972 DEFERRED COMPENSATION LIABILITY 128335 415307 X 12006017 115172 87770 188473 391415 11614602 60893 60893 11675495 11689816 87770 15839 103609 11586207 60893 60893 11647100 INTENDED USES FOR ENDOWMENT FUNDS 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., HAVE THE ABILITY TO PROVIDE CASH RESERVES AND LIQUIDITY TO THE ORGANIZATION IF NEEDED AND UPON BOARD APPROVAL. LIABILITY UNDER FIN 48 FOOTNOTE 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 2010, 2011 AND 2012 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. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS EXPENSES 3,648 CHANGE IN FV OF INTEREST RATE SWAPS 184,825 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B LGRC 50% SPECIAL EVENT 60,893 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS EXPENSES 3,648 CHANGE IN DEFERRED COMPENSATION 12,191 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B LGRC 50% SPECIAL EVENT 60,893 BREAKFAST FUNDR 125310 125310 2590 1058 125310 125310 2590 1058 3648 -3648 true LOUISE GRAHAM REGENERATION CENTER 2301 3RD AVENUE SOUTH ST PETERSBURG FL 33712 591305743 3 60893 FUNDRAISER - 50% 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES 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. 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 false true B false false false false false false false true A true false false false false false B true false false false false false A false ADDITIONAL INFORMATION FORM 990 SCHEDULE A DISCLOSURE STARTING THIS FISCAL YEAR (OCTOBER 1, 2012 THROUGH SEPTEMBER 30, 2013), THE ORGANIZATION IS REPORTING PUBLIC SUPPORT UNDER SECTION 509(A)(2). THE SOURCES OF REVENUE FOR THE ORGANIZATION ARE MORE IN LINE WITH SECTION 509 (A)(2) THAN AS PREVIOUSLY REPORTED UNDER SECTION 170(B)(1)(A)(VI). PROGRAM SERVICE REVENUE, WHICH MAKES UP 39% OF TOTAL REVENUE, IS REPORTED AS PUBLIC SUPPORT UNDER THE CURRENT METHOD. IT WAS NOT INCLUDED AS PUBLIC SUPPORT UNDER THE PREVIOUS METHOD. THE ORGANIZATION MEETS THE PUBLIC SUPPORT REQUIREMENTS FOR BOTH METHODS. SECTION 509(A)(2) APPROPRIATELY SHOWS ALL MAJOR SOURCES OF REVENUE ON SCHEDULE A. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS ADDRESSED AT BOARD MEETINGS. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD DISCUSSES AND OBTAINS INFORMATION REGARDING COMPARABLE SALARY LEVELS WHEN SETTING COMPENSATION LEVELS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD DISCUSSES AND OBTAINS INFORMATION REGARDING COMPARABLE SALARY LEVELS WHEN SETTING COMPENSATION LEVELS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 SPECIAL EVENTS EXPENSES 3,648 CHANGE IN FV OF INTEREST RATE SWAPS 184,825 LGRC 50% SPECIAL EVENT -60,893 SPECIAL EVENTS EXPENSES -3,648 CHANGE IN DEFERRED COMPENSATION -12,191 LGRC 50% SPECIAL EVENT 60,893 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 true false false LOUISE GRAHAM REGENERATION CENTER B 60893 50 OF EVENT PROCEEDS LOUISE GRAHAM REGENERATION CENTER D 1458731 NOTE RECEIVABLELGRC LOUISE GRAHAM REGENERATION CENTER D 81187 ACCRUED INTERESTLGRC LOUISE GRAHAM REGENERATION CENTER O 82214 SHARED EMPLOYEE SALARIES LOUISE GRAHAM REGENERATION CENTER Q 103920 ACTUAL EXPENSES