EARLY LEARNING COALITION OF BREVARD COUNTY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
EARLY LEARNING COALITION OF BREVARD COUNTY INC (EIN 59-3651961)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-01-23
IRS object ID
202630239349300608
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2026-01-23T10:29:02-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN993868472PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MKA ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1501 S NEW YORK AVE STE 100AddressLine1Txt
CityWINTER PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP327894241ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN593651961EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EARLY LEARNING COALITION OF BREVARDBusinessNameLine1Txt
Business Name Line2COUNTY INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlEARLBusinessNameControlTxt
Phone3216371800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 560692AddressLine1Txt
CityROCKLEDGECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32956ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMARIS ROSARIOPersonNm
Person TitleCFOPersonTitleTxt
Phone3216371800PhoneNum
Signature2026-01-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonW ED MOSS JRPreparerPersonNm
PTINP00531414PTIN
Phone4076445811PhoneNum
Preparation2026-01-23PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerALAN BERGMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 560692AddressLine1Txt
CityROCKLEDGECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32956ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$42,930,764GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressELCBREVARD.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROVIDE LEADERSHIP AND SUPPORT FOR SCHOOL READINESS AND VOLUNTARY PRE- KINDERGARTEN PROGRAMS SO THAT CHILDREN HAVE THE OPPORTUNITY TO BENEFIT FROM THE HIGHEST QUALITY EARLY LEARNING ENVIRONMENTS.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee57TotalEmployeeCnt
Total Volunteers95TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$50,125,896PYContributionsGrantsAmt
CY Contributions Grants$42,930,755CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income-$1,261PYInvestmentIncomeAmt
CY Investment Income$9CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$50,124,635PYTotalRevenueAmt
CY Total Revenue$42,930,764CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,465,378PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,131,069CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$45,572,718PYOtherExpensesAmt
CY Other Expenses$40,277,714CYOtherExpensesAmt
PY Total Expenses$49,038,096PYTotalExpensesAmt
CY Total Expenses$43,408,783CYTotalExpensesAmt
PY Revenues Less Expenses$1,086,539PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$478,019CYRevenuesLessExpensesAmt
Total Assets BOY$6,405,063TotalAssetsBOYAmt
Total Assets EOY$5,569,309TotalAssetsEOYAmt
Total Liabilities BOY$4,990,632TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,632,897TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,414,431NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$936,412NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE LEADERSHIP AND SUPPORT FOR SCHOLL READINESS AND VOLUNTARY PRE- KINDERGARTEN PROGRAMS SO THAT CHILDREN HAVE THE OPPORTUNITY TO BENEFIT FROM THE HIGHEST QUALITY EARLY LEARNING ENVIRONMENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$28,686,613ExpenseAmt
DescELC OF BREVARD HAS DEVELOPED PROGRAMS AND INITIATIVES TO MEET THE DIVERSE NEEDS OF FAMILIES, SCHOOL READINESS (SR) PROGRAM, VOLUNATRY PREKINDERGARTEN (VPK) EDUCATION PROGRAM AND CHILD CARE RESOURCE AND REFERRAL SERVICES (CCR&R). ELC OF BREVARD IS RESPONSIBLE FOR PROVIDING DIRECT SERVICES TO FAMILIES AND PROVIDERS IN THEIR COMMUNITIES. HIGH QUALITY EDUCATION HAS PROVEN SUCCESS STATISTICS - HIGHER GRADUATION RATES, HIGHER RATES OF FUTURE EMPLOYMENT AND INCREASED LIFELONG SUCCESS IN SOCIAL AND EMOTIONAL ENVIEONMENTS. THE INVESTMNET OF HIGH-QUAILITY EARLY CHILDHOOD EDUCATION HAS IMPACT NOT JUST ON EDUCATIONAL SUCCESS BUT AN OVERALL COMMUNITY SUCCESS AS WE BUILD A FRAMEOWRK OF HEALTHY FAMILIES, LITERACY IN EARLY LIFE, AND AN EDUCATED WORKFORCE OF THE FUTURE. BY PARTNERING WITH OTHER STATE AGENCIES AND NON-PROFIT ORGANIZATIONS, FAMILIES CAN CONNECT WITH RESOURCES TO IMPROVE THE QUALITY OF LIFE FOR THEIR CHILDREN. SCHOOL READINESS PROGRAM OFFERS LOW-INCOME FAMILIES FINANCIAL ASSISTANCE TO ASSIST WITH ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION FOR THEIR CHILDREN WHILE THEY WORK OR PARTICIPATE IN JOB TRAINING. ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION IS VITAL SO YOUNF CHILDREN CAN BE SUCCESSFUL IN SCHOOL AND LIFE. CCR&R SERVICES ARE PROVIDED AT NO COST AND INCLUDE, BUT ARE NOT LIMITED TO, INFORMATION ABOUT AVAILABLE FINANCIAL AND COMMUNITY RESOURCES, CHILDCARE LISTINGS, EARLY LREARNING OPTIONS FOR FAMILIES, PARENT AND CONSUMER EDUCATION AND TRAINING AND TECHNICAL ASSISTANCE FOR CURRENT AND PROSPECTIVE CHILDCARE PROVIDERS. INTEGRATING STATE AND LOCAL EFFORTS ENSURE THAT ALL FAMILIES IN FLORIDA HAVE EQUAL ACCESS TO QUALITY CHILDCARE INFORMATION AND RESOURCES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$12,673,504ExpenseAmt
DescVOLUNTARY PREKINDERGARDEN (VPK) EDUCATION PROGRAM PREPARES CHILDREN FOR SUCCESS AND LIFE. THE PROGRAM IS A FREE, HIGH-QUALITY EDUCATION PROGRAM AVAILABLE TO ALL 4- YEAR OLD CHILDREN RESIDING IN THE STATE. PARENTS OF 4- YEAR-OLDS WITH BIRTHDAYS FROM FEBRUARY 2 THROUGH SEPTEMBER 1 MAY WAIT TO ENROLL THEIR CHILD THE FOLLOWING YEAR WHEN THEY ARE 5.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$692,773ExpenseAmt
DescOTHER PROGRAM SERVICES.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$692,773TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$42,052,890TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee57EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMARIS ROSARIOPersonNm
Phone3216371800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11018 FLORIDA AVEAddressLine1Txt
CityROCKLEDGECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32955ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ALAN BERGMAN
BOARD CHAIR2.00Yes (X)$0$0$0
CAITLIN RICE
VICE CHAIR2.00Yes (X)$0$0$0
TERRI BARLOW
TREASURER2.00Yes (X)$0$0$0
MICHAEL BLAKE
SECRETARY2.00Yes (X)$0$0$0
ANDREA MCDONOUGH
DIRECTOR2.00Yes (X)$0$0$0
ROBIN BUCKMASTER
DIRECTOR2.00Yes (X)$0$0$0
TRACI KLINKBEIL
DIRECTOR2.00Yes (X)$0$0$0
AVIDA ROSA
DIRECTOR2.00Yes (X)$0$0$0
CAROLINE JOSEPH-PAUL
DIRECTOR2.00Yes (X)$0$0$0
PHIL SCARPELLI
DIRECTOR2.00Yes (X)$0$0$0
JAMES BOX
DIRECTOR2.00Yes (X)$0$0$0
BILL DREXLER
DIRECTOR2.00Yes (X)$0$0$0
MICHAEL CADORE
DIRECTOR2.00Yes (X)$0$0$0
LINDA GRAHAM
DIRECTOR2.00Yes (X)$0$0$0
VINCE DONATO
DIRECTOR2.00Yes (X)$0$0$0
DEE HELBIG
DIRECTOR2.00Yes (X)$0$0$0
SHELLI BUCKLEY
DIRECTOR2.00Yes (X)$0$0$0
LAURA GAMBINO
CEO40.00$173,169$0$28,698Yes (X)
AMARIS ROSARIO
CFO40.00$141,041$0$11,288Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$314,210TotalReportableCompFromOrgAmt
Total Other Compensation$39,986TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BREVARD COUNTY SCHOOL BOARD VPK
PO BOX 560692ROCKLEDGEFL32956CHILDCARE$2,627,209
DIVISION OF EARLY LEARNING
2671 EAU GALLIE BLVDMELBOURNEFL32935CHILDCARE$1,162,802
UNITED HEALTHCARE INC
9700 HEALTH CARE LNHOPKINSMN55343CHILDCARE$285,303
THE CHILDREN'S FORUM INC
1211 GOVERNORS SQUARE BLVD STE 200TALLAHASSEEFL32301CHILDCARE$257,160
DTR DEVELOPMENT LLC
2090 W EAU GALLIE BLVD STE AMELBOURNEFL32935CHILDCARE$204,774
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Federated Campaigns$143,530FederatedCampaignsAmt
Government Grants$42,715,127GovernmentGrantsAmt
All Other Contributions$72,098AllOtherContributionsAmt
Total Contributions$42,930,755TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9TotalRevenueColumnAmt
Exclusion$9ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,930,764TotalRevenueColumnAmt
Exclusion$9ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$314,210TotalAmt
Program Services$314,210ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,132,415TotalAmt
Program Services$1,450,337ProgramServicesAmt
Management And General$682,078ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$179,136TotalAmt
Program Services$124,483ProgramServicesAmt
Management And General$54,653ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$318,754TotalAmt
Program Services$221,586ProgramServicesAmt
Management And General$97,168ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$186,554TotalAmt
Program Services$134,311ProgramServicesAmt
Management And General$52,243ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,003TotalAmt
Management And General$12,003ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,750TotalAmt
Management And General$18,750ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$253,875TotalAmt
Program Services$242,880ProgramServicesAmt
Management And General$10,995ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$38,815TotalAmt
Program Services$19,085ProgramServicesAmt
Management And General$19,730ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$105,694TotalAmt
Program Services$67,000ProgramServicesAmt
Management And General$38,694ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$296,747TotalAmt
Program Services$5,963ProgramServicesAmt
Management And General$290,784ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28,283TotalAmt
Program Services$12,034ProgramServicesAmt
Management And General$16,249ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$423,025TotalAmt
Program Services$423,025ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,719TotalAmt
Program Services$24,649ProgramServicesAmt
Management And General$7,070ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DIRECT SERVICES$38,619,518$38,619,518
EDUCATIONAL SUPPLIES$273,571$259,658$13,913
OTHER$39,907$39,907
TELEPHONE$39,036$29,638$9,398

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$96,771TotalAmt
Program Services$64,606ProgramServicesAmt
Management And General$32,165ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$43,408,783TotalAmt
Program Services$42,052,890ProgramServicesAmt
Management And General$1,355,893ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,018,352BOYAmt
EOY$523,536EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$854,040BOYAmt
EOY$3,083,943EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$29,781BOYAmt
EOY$28,529EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$213,265BOYAmt
EOY$212,921EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$253,867LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$224,404LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$49,601BOYAmt
EOY$29,463EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$1,186,896BOYAmt
EOY$784,008EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,053,128BOYAmt
EOY$906,909EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,405,063BOYAmt
EOY$5,569,309EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,920,381BOYAmt
EOY$3,696,637EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,409BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,068,842BOYAmt
EOY$936,260EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,990,632BOYAmt
EOY$4,632,897EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,147,431BOYAmt
EOY$750,412EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$267,000BOYAmt
EOY$186,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,414,431BOYAmt
EOY$936,412EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,405,063BOYAmt
EOY$5,569,309EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$478,019ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,707,294CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,288,936CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$77,516,902CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$50,125,896CurrentTaxYearMinus1YearAmt
Current Tax Year$42,930,755CurrentTaxYearAmt
Total$251,569,783TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,707,294CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,288,936CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$77,516,902CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$50,125,896CurrentTaxYearMinus1YearAmt
Current Tax Year$42,930,755CurrentTaxYearAmt
Total$251,569,783TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$251,569,783PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$34CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$505CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$509CurrentTaxYearMinus1YearAmt
Current Tax Year$9CurrentTaxYearAmt
Total$1,067TotalAmt
FieldValueIRS element (for citing)
Total Support$251,570,850TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$253,867OtherCostOrOtherBasisAmt
Depreciation$224,404DepreciationAmt
Book Value$29,463BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$29,463TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE ROU ASSETDesc
Book Value$906,909BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$906,909TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$936,260Amt
FieldValueIRS element (for citing)
Total Liability$936,260TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$42,940,224TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$9,460DonatedServicesAndUseFcltsAmt
Revenue Not Reported$9,460RevenueNotReportedAmt
Revenue Subtotal$42,930,764RevenueSubtotalAmt
Total Revenue Per Form990$42,930,764TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$43,418,243TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$9,460DonatedServicesUseFcltsAmt
Expenses Not Reported$9,460ExpensesNotReportedAmt
Expenses Subtotal$43,408,783ExpensesSubtotalAmt
Total Expenses Per Form990$43,408,783TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationTHE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRED THAT THE IMPACT OF TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. AT 6/30/25, THERE WERE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS WITH US FEDERAL AND OTHER TAX AUTHORITIES FOR WHICH STATUE LIMITATIONS MAY GO BACK TO THE YEAR ENDED 2020.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
LAURA GAMBINO
CEO$173,169$28,698$201,867
AMARIS ROSARIO
CFO$141,041$11,288$152,329

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
JAMES BOX - JUST FOR KIDS
BOARD MEMBER$995,700SR, VPK, ARPAfalse
JAMES BOX - JUST FOR KIDS TITUSVILL
BOARD MEMBER$432,915SR, VPK, ARPAfalse
JAMES BOX - JUST FOR KIDS EAST
BOARD MEMBER$423,646SR, VPK, ARPAfalse
JAMES BOX - JUST FOR KIDS PALM BAY
BOARD MEMBER$206,723SR, VPK, ARPAfalse
JAMES BOX - JUST FOR KIDS ROCKLEDGE
BOARD MEMBER$81,579SR, VPK, ARPAfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART VFormAndLineReferenceDesc
ExplanationJAMES BOX, IS A BOARD MEMBER OF THE ELC OF BREVARD. MR. BOX IS ONE OF THE OWNING MEMBERS OF HOVIS AND BOX LLC, THAT IS A PARENT ORGANIZATION FOR JUST FOR KIDS - TITUSVILLE, EAST, PALM BAY, AND ROCKLEDGE. THESE CHILDCARE CENTERS RECEIVED PAYMENT FOR PROVIDING SCHOOL READINESS, VOLUNTARY PREKINDERGARTEN, AND ARPA SERVICES TO CHILDREN WITHIN OUR COMMUNITY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4AELC OF BREVARD HAS DEVELOPED PROGRAMS AND INITIATIVES TO MEET THE DIVERSE NEEDS OF FAMILIES, SCHOOL READINESS (SR) PROGRAM, VOLUNATRY PREKINDERGARTEN (VPK) EDUCATION PROGRAM AND CHILD CARE RESOURCE AND REFERRAL SERVICES (CCR&R). ELC OF BREVARD IS RESPONSIBLE FOR PROVIDING DIRECT SERVICES TO FAMILIES AND PROVIDERS IN THEIR COMMUNITIES. HIGH QUALITY EDUCATION HAS PROVEN SUCCESS STATISTICS - HIGHER GRADUATION RATES, HIGHER RATES OF FUTURE EMPLOYMENT AND INCREASED LIFELONG SUCCESS IN SOCIAL AND EMOTIONAL ENVIEONMENTS. THE INVESTMNET OF HIGH-QUAILITY EARLY CHILDHOOD EDUCATION HAS IMPACT NOT JUST ON EDUCATIONAL SUCCESS BUT AN OVERALL COMMUNITY SUCCESS AS WE BUILD A FRAMEOWRK OF HEALTHY FAMILIES, LITERACY IN EARLY LIFE, AND AN EDUCATED WORKFORCE OF THE FUTURE. BY PARTNERING WITH OTHER STATE AGENCIES AND NON-PROFIT ORGANIZATIONS, FAMILIES CAN CONNECT WITH RESOURCES TO IMPROVE THE QUALITY OF LIFE FOR THEIR CHILDREN. SCHOOL READINESS PROGRAM OFFERS LOW-INCOME FAMILIES FINANCIAL ASSISTANCE TO ASSIST WITH ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION FOR THEIR CHILDREN WHILE THEY WORK OR PARTICIPATE IN JOB TRAINING. ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION IS VITAL SO YOUNF CHILDREN CAN BE SUCCESSFUL IN SCHOOL AND LIFE. CCR&R SERVICES ARE PROVIDED AT NO COST AND INCLUDE, BUT ARE NOT LIMITED TO, INFORMATION ABOUT AVAILABLE FINANCIAL AND COMMUNITY RESOURCES, CHILDCARE LISTINGS, EARLY LREARNING OPTIONS FOR FAMILIES, PARENT AND CONSUMER EDUCATION AND TRAINING AND TECHNICAL ASSISTANCE FOR CURRENT AND PROSPECTIVE CHILDCARE PROVIDERS. INTEGRATING STATE AND LOCAL EFFORTS ENSURE THAT ALL FAMILIES IN FLORIDA HAVE EQUAL ACCESS TO QUALITY CHILDCARE INFORMATION AND RESOURCES.
FORM 990, PAGE 2, PART III, LINE 4DOTHER PROGRAM SERVICES.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS. THE EXECUTIVE/FINANCE COMMITTEE, WHICH ACTS AS THE AUDIT COMMITTEE FOR THE ORGANIZATION, WILL APPROVE THE FINAL VERSION BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 12CDIRECTOR OF BUSINESS OPERATIONS AND QUALITY ASSURANCE ADMINISTRATOR MONITOR AND PROVIDE UPDATES TO THE BOARD AT LEAST ON A SEMI-ANNUAL BASIS.
FORM 990, PAGE 6, PART VI, LINE 15AANNUALLY, COMPENSATION DATA IS GATHERED FORM SURROUNDING EARLY LEARNING COALITIONS WITH SIMILAR BUDGETS AND SERVICES. IN ADDITION, COMPENSATION FOR LOCAL NON-PROFIT OPRGANIZATION WAS COMPARED TO THE SALARY FOR THE EXECUTIVE DIRECTOR, THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE REVIEWED INFORMATION, DISCUSSED PERFORMANCE FOR THE PAST YEAR AND DEVELOPED GOALS FOR THE UPCOMING YEAR. BASED ON PERFORMANCE AND COMPENDSATION DATA REVIEWED, SALARY FOR THE EXECUTIVE DIRECTOR WAS DETERMINED FOR THE YEAR. THE EXECUTIVE DIRECTOR DETERMINES THE SALARY FOR KEY EMPLOYEES BASED ON COMPARABLE COMPENSATION, EXPERIENCE AND PERFORMANCE.
FORM 990, PAGE 6, PART VI, LINE 15BANNUALLY, COMPENSATION DATA IS GATHERED FORM SURROUNDING EARLY LEARNING COALITIONS WITH SIMILAR BUDGETS AND SERVICES. IN ADDITION, COMPENSATION FOR LOCAL NON-PROFIT OPRGANIZATION WAS COMPARED TO THE SALARY FOR THE EXECUTIVE DIRECTOR, THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE REVIEWED INFORMATION, DISCUSSED PERFORMANCE FOR THE PAST YEAR AND DEVELOPED GOALS FOR THE UPCOMING YEAR. BASED ON PERFORMANCE AND COMPENDSATION DATA REVIEWED, SALARY FOR THE EXECUTIVE DIRECTOR WAS DETERMINED FOR THE YEAR. THE EXECUTIVE DIRECTOR DETERMINS THE SALARY FOR KEY EMPLOYEES BASED ON COMPARABLE COMPENSATION, EXPERIENCE AND PERFORMANCE.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE PROVIDED UPON REQUEST, ARE POSTED ON THE ORGANIZATION'S INTERNET AND ARE AVAILABLE FROM WWW.GUIDESTAR.ORG.

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