WAUSAU CHILD CARE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- WAUSAU CHILD CARE INC (EIN 39-1178554)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-12-19
- IRS object ID
- 201203549349300030
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-12-19T15:11:54-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8010 | AddressLine1 |
| City | WAUSAU | City |
| State | WI | State |
| ZIP Code | 544028010 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391178554 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAUSAU CHILD CARE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WAUS | NameControl |
| Phone | 7158481436 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 NORTH 28TH AVENUE | AddressLine1 |
| City | WAUSAU | City |
| State | WI | State |
| ZIP Code | 544014104 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHERYL ADAMS | Name |
| Title | PRESIDENT | Title |
| Phone | 7158481436 | Phone |
| Date Signed | 2012-12-19 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARY A COATES CPA | Name |
| PTIN | P00711427 | PTIN |
| Phone | 7158453111 | Phone |
| Date Prepared | 2012-12-19 | 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) |
|---|---|---|
| Name Of Principal Officer Person | CHERYL ADAMS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 NORTH 28TH AVENUE | AddressLine1 |
| City | WAUSAU | City |
| State | WI | State |
| ZIP Code | 544014104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2391357 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WAUSAUCHILDCAREINC.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1968 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | WAUSAU CHILD CARE IS A NAEYC ACCREDITED, NON-PROFIT, FULLY-LICENSED AND COMMUNITY-BASED CHILD CARE PROVIDER ORGANIZATION SPECIALIZING IN QUALITY CARE FOR CHILDREN AGES SIX WEEKS TO TWELVE YEARS. OUR SERVICE DEPENDS ON AN EDUCATED, WELL-TRAINED AND EXPERIENCED STAFF OF CHILD CARE PROFESSIONALS. OUR PROGRAMS REFLECT OUR GENUINE DESIRE AND COMMITMENT TO PROVIDING CHILD CARE WHICH FOCUSES ON CHILDREN AS INDIVIDUALS AND SIGNIFICANTLY EXCEEDS MINIMUM REQUIREMENTS, WHILE RESPONDING TO THE NEEDS OF PARENTS, EMPLOYERS AND OTHER ORGANIZATIONS IN THE GREATER WAUSAU AREA. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 127 | TotalNbrEmployees |
| Total Nbr Volunteers | 9 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 110622 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 112000 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1937935 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2276588 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4296 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2769 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2052853 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2391357 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1536208 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1812878 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 614613 | OtherExpensePriorYear |
| Other Expenses Current Year | 703567 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2150821 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2516445 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -97968 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -125088 | RevenuesLessExpensesCY |
| Total Assets BOY | 819147 | TotalAssetsBOY |
| Total Assets EOY | 701463 | TotalAssetsEOY |
| Total Liabilities BOY | 145083 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 152487 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 674064 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 548976 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE CHILD CARE SERVICES FOR COMMUNITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 112000 | Expense |
| Description | UNITED WAY SLIDING FEE PROGRAM PROVIDES TUITION ASSISTANCE TO 50 CHILDREN WITHIN WAUSAU CHILD CARE THAT DO NOT QUALIFY FOR WI SHARE BUT WOULD NOT OTHERWISE BE ABLE TO AFFORD QUALITY CARE OR FOR THOSE GOING THROUGH A PERSONAL TRAGEDY, DEATH OR ILLNESS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 580920 | Expense |
| Revenue | 580920 | Revenue |
| Description | WAUSAU CHILD CARE RECEIVES AND ACCEPTS PARENTS WHO QUALIFY FOR THE WI SHARES CHILD CARE ASSISTANCE PROGRAM. THIS PROGRAM IS FOR LOW INCOME FAMILIES WHO WANT TO SEND THEIR CHILDREN TO HIGH QUALITY, LICENSED CHILD CARE BUT WOULD NOT OTHERWISE BE ABLE TO AFFORD IT. WE ARE CURRENTLY SERVING 108 CHILDREN. WE ALSO RECEIVED OUR NAEYC ACCREDITATION WHICH ENTITLES US TO A 10% INCREASE IN CHILD CARE SUBSIDIES THROUGH THE STATE. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1478689 | Expense |
| Revenue | 1695668 | Revenue |
| Description | WAUSAU CHILD CARE RECEIVES THE MAJORITY OF ITS REVENUE THROUGH PARENT TUITION FOR CHILD CARE SERVICES PROVIDED. WE SERVE APPROXIMATELY 197 CHILDREN AGES 6 WEEKS TO FIVE YEARS IN OUR TWO CHILD CARE LOCATIONS. WE ALSO PROVIDE BEFORE AND AFTER SCHOOL CARE FOR APPROXIMATELY 257 CHILDREN IN THE TWO PROGRAMS AM & PM CARE IN 9 ELEMENTARY SCHOOLS WITHIN THE WAUSAU SCHOOL DISTRICT. WE ARE NO LONGER PROVIDING SCHOOL-AGE CARE IN THE DC EVEREST SCHOOL DISTRICT, EFFECTIVE 6/15/12. THEY HAVE DECIDED TO RUN THIS PROGRAM THEMSELVES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 2171609 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 127 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEBBIE KASMERCHAK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7158481436 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 N 28TH AVENUE | AddressLine1 |
| City | WAUSAU | City |
| State | WI | State |
| ZIP Code | 54401 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| CHERYL ADAMS | ||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| C ANN DIETRICH | ||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| KEN HEFFRON | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| CHRISTOPHER GUSTAFSON | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| DAVID OBERBECK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JEANNE SCINTO | ||||||
| DIRECTOR / FORMER PRESIDENT | 1.00 | X | 0 | 0 | 0 | |
| KYLE FLANAGAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JULIE SCHELL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MIKE COLLINS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JENNIFER KOWALSKI | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 47863 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 47863 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 112000 | FederatedCampaigns |
| Total Contributions | 112000 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| CHILD CARE SERVICES | 711110 | 2275672 | 2275672 |
| MISCELLANEOUS INCOME | 900099 | 916 | 916 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2276588 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2769 | TotalRevenueColumn |
| Exclusion | $2,769 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2391357 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2276588 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,769 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47863 | Total |
| Management And General | 47863 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1569522 | Total |
| Program Services | 1425578 | ProgramServices |
| Management And General | 143944 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11074 | Total |
| Program Services | 5196 | ProgramServices |
| Management And General | 5878 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37822 | Total |
| Program Services | 31401 | ProgramServices |
| Management And General | 6421 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146597 | Total |
| Program Services | 130828 | ProgramServices |
| Management And General | 15769 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24838 | Total |
| Program Services | 5309 | ProgramServices |
| Management And General | 19529 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9141 | Total |
| Program Services | 8109 | ProgramServices |
| Management And General | 1032 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64847 | Total |
| Program Services | 59979 | ProgramServices |
| Management And General | 4868 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 209651 | Total |
| Program Services | 186446 | ProgramServices |
| Management And General | 23205 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12690 | Total |
| Program Services | 9075 | ProgramServices |
| Management And General | 3615 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4287 | Total |
| Management And General | 4287 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28102 | Total |
| Program Services | 25662 | ProgramServices |
| Management And General | 2440 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52804 | Total |
| Management And General | 52804 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| FOOD | 151810 | 151810 | |
| CLEANING SERVICES | 86142 | 86142 | |
| MAINTENANCE CONTRACT | 19690 | 17505 | 2185 |
| REPAIRS AND MAINTENANCE | 18007 | 16772 | 1235 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21558 | Total |
| Program Services | 11797 | ProgramServices |
| Management And General | 9761 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2516445 | Total |
| Program Services | 2171609 | ProgramServices |
| Management And General | 344836 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 220 | BOY |
| EOY | 16014 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 528953 | BOY |
| EOY | 381331 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 120165 | BOY |
| EOY | 138778 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6702 | BOY |
| EOY | 7663 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5840 | BOY |
| EOY | 12871 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 535572 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 395266 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 148817 | BOY |
| EOY | 140306 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8450 | BOY |
| EOY | 4500 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 819147 | BOY |
| EOY | 701463 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112467 | BOY |
| EOY | 109952 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32616 | BOY |
| EOY | 42535 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145083 | BOY |
| EOY | 152487 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 619376 | BOY |
| EOY | 493204 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54688 | BOY |
| EOY | 55772 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 674064 | BOY |
| EOY | 548976 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 819147 | BOY |
| EOY | 701463 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -125088 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 110150 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 109890 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 102599 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 110622 | CurrentTaxYearMinus1Year |
| Current Tax Year | 112000 | CurrentTaxYear |
| Total | 545261 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2023368 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1891628 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1805358 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1937935 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2276588 | CurrentTaxYear |
| Total | 9934877 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2133518 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2001518 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1907957 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2048557 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2388588 | CurrentTaxYear |
| Total | 10480138 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 10480138 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 15871 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14871 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8125 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4296 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2769 | CurrentTaxYear |
| Total | 45932 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 15871 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14871 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8125 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4296 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2769 | CurrentTaxYear |
| Total | 45932 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2149389 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2016389 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1916082 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2052853 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2391357 | CurrentTaxYear |
| Total | 10526070 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99560 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99470 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00440 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00530 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
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 D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 34704 | OtherCostOrOtherBasis |
| Depreciation | 29895 | Depreciation |
| Book Value | 4809 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23495 | OtherCostOrOtherBasis |
| Depreciation | 16613 | Depreciation |
| Book Value | 6882 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 95046 | OtherCostOrOtherBasis |
| Depreciation | 70117 | Depreciation |
| Book Value | 24929 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 382327 | OtherCostOrOtherBasis |
| Depreciation | 278641 | Depreciation |
| Book Value | 103686 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 140306 | TotalOfBookValueLandBuildings |
| Total Revenue | 2391357 | TotalRevenue |
| Total Expenses | 2516445 | TotalExpenses |
| Excess Or Deficit For Year | -125088 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -125088 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2391357 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2391357 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2391357 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2516445 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2516445 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2516445 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS FOR 2012 OR 2011. FEDERAL TAX RETURNS FOR YEARS ENDED JUNE 30, 2009 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | REVIEWED, EDITED AND APPROVED BY WAUSAU CHILD CARE'S EXECUTIVE COMMITTEE MEMBERS WHO ACT AS OUR FINANCE COMMITTEE. EACH MEMBER WAS GIVEN A COPY IN ADVANCE TO REVIEW AND MAKE CHANGES OR ASK QUESTIONS ABOUT. CHANGES WERE MADE AND RESUBMITTED AND THE EXECUTIVE COMMITTEE THEN TAKES THEIR RECOMMENDATION FOR APPROVAL TO THE WHOLE BOARD FOR FINAL APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | WE WILL MONITOR BY ASKING EACH OFFICER TO COMPLETE A SURVEY REGARDING CONFLICTS OF INTEREST ON AN ANNUAL BASIS. ALL EMPLOYEES WILL BE ASKED TO READ AND SIGN A COPY OF THE CONFLICT OF INTEREST POLICY UPON HIRE AT THEIR INITIAL ORIENTATION TO THE COMPANY. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION DEPENDS ON EDUCATION, SKILLS AND EXPERIENCE. WAUSAU CHILD CARE'S EXECUTIVE COMMITTEE REVIEWS EVALUATIONS AND RECOMMENDS COMPENSATION TO THE BOARD FOR FINAL APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | THEY ARE MADE AVAILABLE UPON REQUEST AND THE ANNUAL MEETING IS ADVERTISED IN THE LOCAL NEWSPAPER, INVITING THE COMMUNITY TO ATTEND. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAUSAU CHILD CARE FOUNDATION INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 N 28TH AVE | AddressLine1 |
| City | WAUSAU | City |
| State | WI | State |
| ZIP Code | 54401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391545970 | EIN |
| Primary Activities | PROVIDE PHYSICAL FACILITIES FOR CHILD CARE PROVIDERS | PrimaryActivities |
| Legal Domicile State | WI | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 11B, II | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAUSAU CHILD CARE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | J | TransactionType |
| Amount Involved | 129135 | AmountInvolved |
| Method Of Amt Determination | FAIR MARKET VALUE | MethodOfAmtDetermination |