MINNESOTA EARLY LEARNING FOUNDATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MINNESOTA EARLY LEARNING FOUNDATION (EIN 71-0984782)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-07-23
- IRS object ID
- 201202059349300730
- Schema version
- 2011v1.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-07-23T14:15:21-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOLEY KALSEIM & COMPANY LTD | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1751 TOWER DRIVE W SUITE 200 | AddressLine1 |
| City | STILLWATER | City |
| State | MN | State |
| ZIP Code | 550827596 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710984782 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA EARLY LEARNING FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MINN | NameControl |
| Phone | 6124927394 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | FREDRICKSON BYRON 200 SO SIXTH ST | AddressLine1 |
| Address Line2 | ROOM/SUITE 4000 | AddressLine2 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 554021425 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL V CIRESI | Name |
| Title | SECRETARY | Title |
| Phone | 6124927394 | Phone |
| Date Signed | 2012-07-12 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARTHA A KALMON CPA | Name |
| Phone | 6514303635 | Phone |
| Date Prepared | 2012-07-23 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | DUANE BENSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SOUTH SIXTH STREET SUITE 4000 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 554021425 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 79196 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | MELF.US | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2005 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | THE MISSION OF THE MINNESOTA EARLY LEARNING FOUNDATION (MELF) IS TO RECOMMEND COST-EFFECTIVE STRATEGIES TO PREPARE CHILDREN FOR SUCCESS IN KINDERGARTEN. FROM 2005-2009, MELF RESEARCHED, BUILT AND LAUNCHED PILOT PROGRAMS DESIGNED TO HELP ACHIEVE OUR MISSION. IN 2010, WE INCORPORATED WHAT WE HAVE LEARNED INTO SPECIFIC, ACTIONABLE POLICY RECOMMENDATIONS THAT WE VETTED WITH STAKEHOLDERS, DONORS, LAWMAKERS, AND OTHERS. THE MELF BOARD THEN MADE THE DECISION TO GO BEYOND REPORTING RECOMMENDATIONS, INSTEAD CHOOSING TO WORK TO IMPLEMENT THEM. IN ITS FINAL YEAR OF OPERATION, 2011, MELF WILL WORK TO REFORM MINNESOTA'S EXISTING EARLY CARE AND EDUCATION SYSTEM THROUGH EFFORTS AT THE MINNESOTA LEGISLATURE AND THE FEDERAL LEVEL. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 488158 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 67860 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 8475 | InvestmentIncomePriorYear |
| Investment Income Current Year | 10907 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 496633 | TotalRevenuePriorYear |
| Total Revenue Current Year | 78767 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 2192152 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 695839 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 241169 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 247580 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 413 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1144848 | OtherExpensePriorYear |
| Other Expenses Current Year | 1087047 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3578169 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2030466 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -3081536 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1951699 | RevenuesLessExpensesCY |
| Total Assets BOY | 2929338 | TotalAssetsBOY |
| Total Assets EOY | 987511 | TotalAssetsEOY |
| Total Liabilities BOY | 282489 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 292361 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2646849 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 695150 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF THE MINNESOTA EARLY LEARNING FOUNDATION (MELF) IS TO RECOMMEND COST-EFFECTIVE STRATEGIES TO PREPARE CHILDREN FOR SUCCESS IN KINDERGARTEN. FROM 2005-2009, MELF RESEARCHED, BUILT AND LAUNCHED PILOT PROGRAMS DESIGNED TO HELP ACHIEVE OUR MISSION. IN 2010, WE INCORPORATED WHAT WE HAVE LEARNED INTO SPECIFIC, ACTIONABLE POLICY RECOMMENDATIONS THAT WE VETTED WITH STAKEHOLDERS, DONORS, LAWMAKERS, AND OTHERS. THE MELF BOARD THEN MADE THE DECISION TO GO BEYOND REPORTING RECOMMENDATIONS, INSTEAD CHOOSING TO WORK TO IMPLEMENT THEM. IN ITS FINAL YEAR OF OPERATION, 2011, MELF WILL WORK TO REFORM MINNESOTA'S EXISTING EARLY CARE AND EDUCATION SYSTEM THROUGH EFFORTS AT THE MINNESOTA LEGISLATURE AND THE FEDERAL LEVEL. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 695839 | Expense |
| Grants | 695839 | Grants |
| Description | FROM 2006-2011 THE MINNESOTA EARLY LEARNING FOUNDATION (MELF) RAISED 20 MILLION IN PRIVATE FUNDS FROM MINNESOTA'S GENEROUS PHILANTHROPIC COMMUNITY. DURING ITS EARLY YEARS OF OPERATION MELF SUCCESSFULLY RESEARCHED, BUILT, AND LAUNCHED PILOT PROGRAMS DESIGNED TO ANSWER QUESTIONS THAT WOULD MOVE IT CLOSER TO ACHIEVING ITS MISSION - TO RECOMMEND COST EFFECTIVE STRATEGIES TO PREPARE CHILDREN FOR SUCCESS IN KINDERGARDEN. BEGINNING IN 2010, MELF BEGAN A GRADUAL SHIFT IN FOCUS FROM BUILDING AND OPERATING PROGRAMS TO INCORPORATING ITS LEARNINGS INTO POLICY RECOMMENDATIONS. THE MELF BOARD THEN MADE A DECISION TO GO BEYOND REPORTING ITS RECOMMENDATIONS, INSTEAD CHOOSING TO WORK TO IMPLEMENT THEM. IN RESPONSE, MELF LAUNCHED A PUBLIC RELATIONS CAMPAIGN TO EDUCATE MINNESOTANS ABOUT BOTH THE IMPORTANCE OF EARLY LEARNING AND THE NEED TO REFORM THE EXISTING SYSTEM, AND A RELATED ADVOCACY EFFORT TO PASS THE PROPOSED REFORMS THROUGH THE MINNESOTA LEGISLATURE. THE RESUULT OF THESE EFFORTS IS A COMMITMENT FROM THE STATE TO TAKE MELF'S SIGNATURE REFORM, PARENT AWARE, A SYSTEM THAT GIVES PARENTS INFORMATION ABOUT THE QUALITY OF EARLY CARE AND EDUCATION PROGRAMS BY RATING THEM ON A ONE-TO-FOUR STAR BASIS, FROM PILOT STATUS TO A STATEWIDE SYSTEM. 2011 IS MELF'S PREDETERMINED LAST YEAR OF OPERATION. MELF SPENT ITS FINAL MONTHS SUMMING UP ITS WORK AND SOLIDIFYING ITS LEGACY. SEE WWW.MELF.US FOR MORE DETAILED INFORMATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1174282 | Expense |
| Description | RESOURCES SPENT IN-HOUSE FOR PROGRAM AND POLICY IMPLEMENTATION AND THROUGH CONTRACTS TO EVALUATORS FOR EXTENSIVE DATA COLLECTION, ASSESSMENT AND EVALUATION FOR PROGRAM PILOTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1870121 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | true | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DENISE GARCIA CO FREDRICKSONBRYON | NamePerson |
| Telephone Number | 6124927394 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SO SIXTH ST SUITE 4000 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 554021425 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| BRAD ANDERSON | ||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 |
| DOUGLAS M BAKER JR | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PATRICK J GERAGHTY | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PEG BIRK | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ROBERT H BRUININKS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MIKE CIRESI | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| MICHAEL FITERMAN | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| ROBBIN S JOHNSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ART ROLNICK | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| WARREN STALEY | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JEAN TAYLOR | ||||||
| VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 |
| CHARLIE WEAVER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KENDALL POWELL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| TED STARYK | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DUANE BENSON | ||||||
| EX. DIRECTOR | 40.00 | X | 140417 | 0 | 22672 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 140417 | TotalReportableCompFromOrg |
| Total Other Compensation | 22672 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SRI INTERNATIONAL | |||||
| PO BOX 2767 | MENLO PARK | CA | 940252767 | EVALUATION | 495078 |
| CHILD TRENDS INC | |||||
| 4301 CONNECTICUT AVE NW 350 | WASHINGTON | DC | 20008 | EVALUATION | 140515 |
| ADVANCE CONSULTING | |||||
| 5330 OLIVER AVENUE SOUTH | MINNEAPOLIS | MN | 55419 | 118275 | |
| LOVELAND COMMUNICATIONS | |||||
| 2610 KNOLLWOOD CT N | MAPLEWOOD | MN | 55109 | 101393 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Federated Campaigns | 237 | FederatedCampaigns |
| All Other Contributions | 67623 | AllOtherContributions |
| Total Contributions | 67860 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11336 | TotalRevenueColumn |
| Exclusion | $11,336 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 429 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -429 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -429 | TotalRevenueColumn |
| Related Or Exempt Function Income | -429 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 78767 | TotalRevenueColumn |
| Related Or Exempt Function Income | -429 | RelatedOrExemptFunctionIncome |
| Exclusion | $11,336 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 695839 | Total |
| Program Services | 695839 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 155485 | Total |
| Program Services | 93291 | ProgramServices |
| Management And General | 62194 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66250 | Total |
| Program Services | 39750 | ProgramServices |
| Management And General | 26500 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10452 | Total |
| Program Services | 6271 | ProgramServices |
| Management And General | 4181 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15393 | Total |
| Program Services | 9236 | ProgramServices |
| Management And General | 6157 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11832 | Total |
| Management And General | 11832 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52188 | Total |
| Program Services | 52188 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10760 | Total |
| Program Services | 5547 | ProgramServices |
| Management And General | 5213 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 472 | Total |
| Management And General | 472 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14000 | Total |
| Program Services | 9078 | ProgramServices |
| Management And General | 4598 | ManagementAndGeneral |
| Fundraising | 324 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3598 | Total |
| Program Services | 1494 | ProgramServices |
| Management And General | 2104 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 491 | Total |
| Management And General | 491 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4506 | Total |
| Program Services | 3380 | ProgramServices |
| Management And General | 1126 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONTRACTORS | 986267 | 952894 | 33284 | 89 |
| COPIER | 1509 | 1132 | 377 | |
| PROFESSIONAL FEES | 1012 | 1012 | ||
| DUES | 250 | 250 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162 | Total |
| Program Services | 21 | ProgramServices |
| Management And General | 141 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2030466 | Total |
| Program Services | 1870121 | ProgramServices |
| Management And General | 159932 | ManagementAndGeneral |
| Fundraising | 413 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2738337 | BOY |
| EOY | 987511 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 182000 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8081 | BOY |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 920 | BOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2929338 | BOY |
| EOY | 987511 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 270304 | BOY |
| EOY | 233211 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 59150 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12185 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 282489 | BOY |
| EOY | 292361 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2646849 | BOY |
| EOY | 695150 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2646849 | BOY |
| EOY | 695150 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2929338 | BOY |
| EOY | 987511 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -1951699 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 9165203 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1704518 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5253353 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 488158 | CurrentTaxYearMinus1Year |
| Current Tax Year | 67860 | CurrentTaxYear |
| Total | 16679092 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 9165203 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1704518 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5253353 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 488158 | CurrentTaxYearMinus1Year |
| Current Tax Year | 67860 | CurrentTaxYear |
| Total | 16679092 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 10868984 | AmountsSubstContributorsTotal |
| Public Support Total170 | 5810108 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 107952 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 58633 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28708 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8475 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11336 | CurrentTaxYear |
| Total | 215104 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 115 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 360 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 130419 | CurrentTaxYearMinus2Years |
| Total | 130894 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 17025090 | TotalSupport |
| Public Support Pertcentage170 | 0.34130 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.36810 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed4955 Tax | false | Form4720Filed4955Tax |
| Correction Made | false | CorrectionMade |
| Form1120 Pol Filed | false | Form1120PolFiled |
| Form4720 Filed | false | Form4720Filed |
| Volunteers | false | Volunteers |
| Paid Staff Or Management | true | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | true | MailingsMembers |
| Mailings Members | $1,346 | MailingsMembersAmount |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | true | DirectContactLegislators |
| Direct Contact Legislators | $21,592 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | false | OtherActivities |
| Total Lobbying Expenditures IIB | 22938 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | false | NotDescribedIn501c3 |
| Form4720 Filed4912 Tax | false | Form4720Filed4912Tax |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE C, PART II-B, LINE 1 | ReturnReference |
| Explanation | IN 2011, THE MINNESOTA EARLY LEARNING FOUNDATION WORKED TO INFLUENCE STATE LEGISLATION IN REGARDS TO EARLY CHILDHOOD DEVELOPMENT. ACTIVITIES INCLUDED, STAFF WORK WITH LEGISLATIVE STAFF TO DRAFT LEGISLATION, MEETINGS WITH LEGISLATORS TO INFLUENCE LEGISLATION, COORDINATION OF TESTIMONY IN LEGISLATIVE HEARINGS, AND MEETINGS WITH CONSTITUENT/ADVOCACY GROUPS. IN ADDITION, THE MINNESOTA EARLY LEARNING FOUNDATION INCURRED SOME DIRECT EXPENSES FOR PRINTING AND MAILING OF MATERIALS TO KEY LEGISLATORS. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | true | IncludedOnFS |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
| Total Revenue | 78767 | TotalRevenue |
| Total Expenses | 2030466 | TotalExpenses |
| Excess Or Deficit For Year | -1951699 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -1951699 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 78767 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 78767 | RevenueSubtotal |
| Total Revenue Per Form990 | 78767 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2030466 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 2030466 | ExpensesSubtotal |
| Total Expenses Per Form990 | 2030466 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ESCROW LIABILITY ARRANGEMENT EXPLANATION | Identifier |
| Return Reference | SCHEDULE D, PAGE 2, PART IV, LINE 2B | ReturnReference |
| Explanation | THE ORGANIZATION HANDLES CASH RECEIPTS AND DISBURSEMENTS FOR ANOTHER ORGANIZATION THAT IS AWAITING ITS 501C APPROVAL. THE ORGANIZATION RECORDS THESE FUNDS AS A CASH ASSET AND ALSO AS A LIABILITY DUE TO THE CORRESPONDING ORGANIZATION. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESOURCES FOR CHILD CARING | BusinessNameLine1 |
| Business Name Line2 | CITY OF ST PAUL | BusinessNameLine2 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 YORKTON COURT | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55117 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 411260581 | EINOfRecipient |
| IRC Section | 3 | IRCSection |
| Amount Of Cash Grant | 695689 | AmountOfCashGrant |
| Purpose Of Grant | SCHOLARSHIP PROGRAM | PurposeOfGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | A FORMAL AGREEMENT IS EXECUTED BETWEEN MINNESOTA EARLY LEARNING FOUNDATION AND THE GRANT RECIPIENT ENTITY. GRANTEES MUST SUBMIT SEMI-ANNUAL WRITTEN PROGRAM AND FINANCIAL REPORTS AND THEIR PROGRESS IS MONITORED THROUGH REGULAR MEETINGS AND/OR TELEPHONE AND EMAIL CONTACT. ADDITIONALLY, EACH GRANTEE HAS AN EXTENSIVE EVALUATION PLAN SPONSORED BY MINNESOTA EARLY LEARNING FOUNDATION THAT FACILITATES MAINTAINING PROGRESS AND COLLECTION OF DATA ABOUT PROGRAMMING OR OTHER ELEMENTS OF THE GRANT ACTIVITIES. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DUANE BENSON | NamePerson |
| Base Compensation Filing Org | 140417 | BaseCompensationFilingOrg |
| Nontaxable Benefits Filing Org | 22672 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 163089 | TotalCompensationFilingOrg |
| Comp Report Prior990 Filing Org | 5417 | CompReportPrior990FilingOrg |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ROBERT BRUINICKS | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BD MBR OF ORG | Relationship |
| Amount Of Transaction | 76082 | AmountOfTransaction |
| Description Of Transaction | CONTRACT WITH U OF M | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF THE MINNESOTA EARLY LEARNING FOUNDATION (MELF) IS TO RECOMMEND COST-EFFECTIVE STRATEGIES TO PREPARE CHILDREN FOR SUCCESS IN KINDERGARTEN. FROM 2005-2009, MELF RESEARCHED, BUILT AND LAUNCHED PILOT PROGRAMS DESIGNED TO HELP ACHIEVE OUR MISSION. IN 2010, WE INCORPORATED WHAT WE HAVE LEARNED INTO SPECIFIC, ACTIONABLE POLICY RECOMMENDATIONS THAT WE VETTED WITH STAKEHOLDERS, DONORS, LAWMAKERS, AND OTHERS. THE MELF BOARD THEN MADE THE DECISION TO GO BEYOND REPORTING RECOMMENDATIONS, INSTEAD CHOOSING TO WORK TO IMPLEMENT THEM. IN ITS FINAL YEAR OF OPERATION, 2011, MELF WILL WORK TO REFORM MINNESOTA'S EXISTING EARLY CARE AND EDUCATION SYSTEM THROUGH EFFORTS AT THE MINNESOTA LEGISLATURE AND THE FEDERAL LEVEL. |
| FIRST ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4A | MINNESOTANS ABOUT BOTH THE IMPORTANCE OF EARLY LEARNING AND THE NEED TO REFORM THE EXISTING SYSTEM, AND A RELATED ADVOCACY EFFORT TO PASS THE PROPOSED REFORMS THROUGH THE MINNESOTA LEGISLATURE. THE RESUULT OF THESE EFFORTS IS A COMMITMENT FROM THE STATE TO TAKE MELF'S SIGNATURE REFORM, PARENT AWARE, A SYSTEM THAT GIVES PARENTS INFORMATION ABOUT THE QUALITY OF EARLY CARE AND EDUCATION PROGRAMS BY RATING THEM ON A ONE-TO-FOUR STAR BASIS, FROM PILOT STATUS TO A STATEWIDE SYSTEM. 2011 IS MELF'S PREDETERMINED LAST YEAR OF OPERATION. MELF SPENT ITS FINAL MONTHS SUMMING UP ITS WORK AND SOLIDIFYING ITS LEGACY. SEE WWW.MELF.US FOR MORE DETAILED INFORMATION. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE 2011 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE MELF BOARD OF DIRECTORS. BECAUSE THE ORGANIZATION IS DISSOLVED, NO FORMAL BOARD MEETINGS ARE HELD. OFFICERS HAVE THE AUTHORITY TO DIRECT THE FINAL ACTIVITIES OF THE ORGANIZATION. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | REGULAR ATTENTION IS GIVEN TO THE AWARD OF GRANTS, CONTRACTS AND BUSINESS DECISIONS TO ASSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE SALARY OF THE EXECUTIVE DIRECTOR WAS SET BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE BOARD FOR APPROVAL. THE BOARD VOTED TO APPROVE THE SALARY. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | NO OFFICERS ARE COMPENSATED AND THERE ARE NO OTHER KEY EMPLOYEES. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THESE FORMS ARE AVAILABLE BY REQUEST. A NOTICE REGARDING AVAILABILITY IS POSTED ON THE WEB SITE. |
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