2014-02-15T09:22:12-06:00 2013-06-30 390758449 WIPFLI LLP PO BOX 5407 ROCKFORD IL 611250407 990 2012-07-01 362740242 THE FIRST STEP FIRS 8155446560 1300 PEARL STREET BELVIDERE IL 61008 MARY SUE WILSON 8155446560 2014-02-07 1 DAVID R SCHROEPFER P00171692 8153997700 2014-02-07 2012 2015-11-30 17:44:51Z MARY SUE WILSON 1300 PEARL STREET BELVIDERE IL 61008 339535 0 X N/A X 1972 IL CHILD CARE PROVIDER 5 3 13 0 0 0 221062 268716 55550 70819 0 0 0 0 276612 339535 0 0 0 0 215215 209603 0 0 30629 94220 97435 309435 307038 -32823 32497 34576 40446 29235 2608 5341 37838 PROVIDE DAY CARE SERVICES FOR CHILDREN LIVING IN BELVIDERE ILLINOIS, AND FOR LOW INCOME FAMILIES SUBSIDIZED BY THE STATE OF ILLINOIS DEPARTMENT OF FAMILY SERVICES. 0 0 239951 70819 THE PURPOSE OF THE CENTER IS TO PROMOTE AND ENCOURAGE THE OPTIMAL INTELLECTUAL, SOCIAL, AND PHYSICAL DEVELOPMENT OF CHILDREN THROUGH EDUCATION FOR CHILDREN OF BOONE COUNTY INCLUDING, BUT NOT LIMITED TO THOSE CHILDREN OF FAMILIES WITH LIMITED INCOME. THE CENTER PROVIDES DAY CARE SERVICES, PRESCHOOL PROGRAM, BEFORE AND AFTER SCHOOL CARE, A SUMMER PROGRAM, MEDICAL AND HEALTH PROGRAMS AND SOCIAL SERVICE REFERRALS 239951 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X MARY SUE WILSON 8155446560 1300 PEARL STREET BELVIDERE IL 61008 AL HAWKE 0.50 X X 0 0 0 DIANE VORNDRAN 1.00 X X 0 0 0 PEGGY KACZMARCK 0.50 X 0 0 0 JUNE NIELSEN 0.50 X 0 30931 0 SHELLIE ONKEN 0.50 X 0 0 0 SUE WILSON 20.00 X 21906 20079 0 21906 51010 0 0 0 0 0 0 10500 250906 7310 268716 PARENT FEES 624410 70521 70521 TRANSPORTATION 480000 298 298 70819 339535 70819 0 0 21575 21575 161951 128841 5937 27173 5641 5641 20436 13865 3115 3456 5893 5893 339 339 5957 1500 4457 16998 16108 890 5672 5672 894 894 11619 11619 2453 2453 PROGRAM AND FOOD EXPENS 32577 32577 OTHER 9169 9169 QUALITY COUNTS EXPENSE 5719 5719 MEMBERSHIP DUES 145 145 307038 239951 36458 30629 1 4624 18713 193909 172177 29952 21732 34576 40446 20 108 23500 2500 5715 0 29235 2608 X 0 0 0 0 5341 37838 5341 37838 34576 40446 32497 0 X X 0 1 X 1 0 X 389361 239058 220040 221062 268716 1338237 389361 239058 220040 221062 268716 1338237 1338237 1338237 239805 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 193909 172177 21732 21732 X 339535 0 339535 0 339535 307038 0 307038 0 307038 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION ORGANIZED AS NOT-FOR-PROFIT. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. THE ORGANIZATION MAY RECOGNIZE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS FROM UNCERTAIN TAX POSITIONS. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST, NO TAX BENEFIT IS RECORDED. NO LIABILITIES WERE RECOGNIZED FOR TAX BENEFITS FROM UNCERTAIN TAX POSITIONS. THE YEARS 2012, 2011 AND 2010 REMAIN OPEN FOR INSPECTION. FORM 990, PART VI, SECTION A, LINE 2 SHELLIE ONKEN AND AL HAWKE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS TO BE REVIEWED BY THE BOARD WITH THE AUDITOR PRIOR TO FILING. ONCE THE REVIEW IS COMPLETED, THE PRESIDENT, TREASURER AND/OR AUTHORIZED PERSONNEL SIGN AND DATE THE RETURNS. A COPY IS THEN FILED AND THE ORIGINAL IS MAILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGNIZATIONS BYLAWS DISCUSS AND EXPLAIN THE SUBJECT OF CONFLICT OF INTEREST POLICIES AND THE PROHIBITION OF DOING BUSINESS WITH THE ORGANIZATION AS A BUSINESS OWNER. THIS POLICY IS REVIEWED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE DIRECTOR AND OTHER MGMT PERSONNEL IS DISCUSSED BY THE ENTIRE BOARD WHICH DECIDES ON PAY LEVELS AND INCREASES. BOARD MEMBERS SERVE WITHOUT PAY; THE DIRECTOR SUBMITS JOB PERFORMANCE REVIEWS ON EACH EMPLOYEE. THESE ARE USED TO DECIDE ON PAY INCREASES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS FORM 990 AND SUPPORTING SCHEDULES ARE AVAILABLE TO THE GENERAL PUBLIC AND ARE GIVEN TO THE REQUESTING INDIVIDUAL WITHIN 24 HOURS OF VERBAL OR WRITTEN REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATIONS BOARD OF DIRECTORS ASSUME RESPONSIBLE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. FIRST STEP LEARNING INC 620 LOGAN AVE BELVIDERE IL 61008 202726032 CHILD CARE SERVICES IL 501(C)3 PUBLIC CHARITY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NONE