JOYLAND CHILD DEVELOPMENT CENTER INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: JOYLAND CHILD DEVELOPMENT CENTER INC (EIN 63-1059639)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-09
IRS object ID: 201143139349301549
Schema version: 2010v3.2
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-09T13:08:22-08:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BARTLETT & GUNTER CPAS PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2206 EXECUTIVE PARK DRIVE	AddressLine1
City	OPELIKA	City
State	AL	State
ZIP Code	36801	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	631059639	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JOYLAND CHILD DEVELOPMENT CENTER	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JOYL	NameControl
Phone	3348217624	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 3111	AddressLine1
City	AUBURN	City
State	AL	State
ZIP Code	36831	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ADRIAN BROWN MILLIGAN	Name
Title	PRESIDENT	Title
Phone	3348217624	Phone
Date Signed	2011-11-09	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAYNE R GUNTER	Name
Phone	3347498500	Phone
Date Prepared	2011-11-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ADRIAN BROWN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 3111	AddressLine1
City	AUBURN	City
State	AL	State
ZIP Code	36830	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	227001	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1975	YearFormation
State Legal Domicile	AL	StateLegalDomicile
Activity Or Mission Description	CHILD CARE SERVICES	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	12	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	169290	ContributionsGrantsPriorYear
Contributions Grants Current Year	112497	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	69680	ProgramServiceRevenuePriorYear
Program Service Revenue CY	114504	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1748	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	240718	TotalRevenuePriorYear
Total Revenue Current Year	227001	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	145123	SalariesEtcPriorYear
Salaries Etc Current Year	151809	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	98139	OtherExpensePriorYear
Other Expenses Current Year	87644	OtherExpensesCurrentYear
Total Expenses Prior Year	243262	TotalExpensesPriorYear
Total Expenses Current Year	239453	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2544	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-12452	RevenuesLessExpensesCY
Total Assets BOY	31700	TotalAssetsBOY
Total Assets EOY	19446	TotalAssetsEOY
Total Liabilities BOY	3571	TotalLiabilitiesBOY
Total Liabilities EOY	3769	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	28129	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	15677	NetAssetsOrFundBalancesEOY
Mission Description	CHILD CARE SERVICES	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	232897	Expense
Revenue	114504	Revenue
Description	THE ORGANIZATION PROVIDES CHILD CARE SERVICES	Description
Total Program Service Expense	232897	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	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	false	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	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	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	false	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
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	12	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
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	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	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AL	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MRS CLARA CARD	NamePerson
Telephone Number	3348217624	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 3111	AddressLine1
City	AUBURN	City
State	AL	State
ZIP Code	36830	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
ADRIAN BROWN MILLIGAN
PRESIDENT	0.00	X	0	0	0
FRANKIE KING
SECRETARY	0.00	X	0	0	0
CLARA CARD
DIRECTOR	40.00		29355	0	0	X	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	29355	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	112497	AllOtherContributions
Total Contributions	112497	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	CHILD CARE SERVICES	Description
Business Code	624410	BusinessCode
Total Revenue Column	114504	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	114504	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	227001	TotalRevenueColumn
Related Or Exempt Function Income	114504	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	29355	Total
Program Services	29355	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	110365	Total
Program Services	110365	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	12089	Total
Program Services	12089	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3975	Total
Program Services	0	ProgramServices
Management And General	3975	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	543	Total
Program Services	0	ProgramServices
Management And General	543	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	10012	Total
Program Services	10012	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	30011	Total
Program Services	30011	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
AUTOMOBILE EXPENSE	5722	5722	0
COPIER LEASE	1987	0	1987
DUES & SUBSCRIPTIONS	44	44	0
FOOD SUPPLIES	22358	22358	0
SUPPLIES	8872	8872	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	4120	Total
Program Services	4069	ProgramServices
Management And General	51	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	239453	Total
Program Services	232897	ProgramServices
Management And General	6556	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	29857	BOY
EOY	17603	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	62386	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	60543	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1843	BOY
EOY	1843	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	31700	BOY
EOY	19446	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3571	BOY
EOY	3769	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3571	BOY
EOY	3769	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	28129	BOY
EOY	15677	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	28129	BOY
EOY	15677	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	31700	BOY
EOY	19446	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-12452	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

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	265078	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	287031	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	261694	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	240718	CurrentTaxYearMinus1Year
Current Tax Year	270001	CurrentTaxYear
Total	1324522	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	265078	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	287031	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	261694	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	240718	CurrentTaxYearMinus1Year
Current Tax Year	270001	CurrentTaxYear
Total	1324522	Total

Field	Value	IRS element (for citing)
Public Support Total170	1324522	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	1324522	TotalSupport
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	62386	InvestmentCostOrOtherBasis
Depreciation	60543	Depreciation
Book Value	1843	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1843	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11a	REVIEWED BY BOARD
Pt VI-B, Line 12c	REVIEWED ANNUALLY
Form 990EZ, Part I, Line 16	AUTOMOBILE EXPENSE COPIER LEASE DUES & SUBSCRIPTIONS EQUIPMENT RENTAL FOOD SUPPLIES INSURANCE LICENSES & PERMITS MISCELLANEOUS OFFICE SUPPLIES PAYROLL TAX EXPENSE REPAIRS SUPPLIES TELEPHONE TRAINING BANK SERVICE CHARGES
Form 990EZ, Part II, Line 24	EMPLOYEE ADVANCES 0. INVESTMENTS-LAND, BUILDINGS & EQUIPMENT 0. INVESTMENTS-OTHER 0.
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3571.
Form 990, Part IX, Line 24f	BANK SERVICE CHARGES 51. 0. 51. 0. REFUNDS 157. 157. 0. 0. REPAIRS 575. 575. 0. 0. TELEPHONE 2853. 2853. 0. 0. TRAINING 484. 484. 0. 0.