2024-04-14T07:32:10-07:00 2023-07-31 271661785 CMRosen LLC 17440 Dallas Pkwy Ste 218 Dallas TX 75287 990 2022-08-01 465572398 Its a Sensory World Inc ITSA 9722398100 13617 Neutron Road Farmers Branch TX 75244 Angela Stephens Executive Director 2024-04-12 true Angela Stephens 999009999 true Chad M Rosen CPA P01071321 9728181400 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Angela Stephens 13617 Neutron Road Farmers Branch TX 75244 1801660 false X www.itsasensoryworld.org X 2014 TX At It's a Sensory World!, we provide integrative and therapeutic education, recreation, and support for neurodiverse individuals and their families. We offer full-time education at our Academy, recreational programming, and seasonal camps for individuals ages 2 to 22. 6 6 50 203 0 511662 545889 1102649 1072820 11 28 -2024 27811 1612298 1646548 0 0 1009662 1216851 0 133772 492463 527350 1502125 1744201 110173 -97653 1303748 1678388 865009 1340354 438739 338034 We serve children with special needs and their families with customized, sensory-based programs to maximize developmental potential leading to independence and inclusion. false false 1030375 850214 Education - Our ISW Academy program served 50 students during FY23, and we successfully transitioned 13 students out of ISW Academy to their programs of choice. 455789 222606 Recreation - Our seasonal camps had 96 unduplicated campers in FY23 and an average of 51 campers per week during the summer. Our InterActive Kids program served 23 clients, our Sensory Circuit program served 32 clients, and our Sensory Bus program served approximately 811 children, teens, and adults during the year. 1486164 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false false false false false true false false false false true true false false false false false false false true X 6 0 true 50 true false false false false false true true false 0 false false false false false false false X 6 6 false false true false false false false true false false false true true true true true false true true false X Angela Stephens 9722398100 13617 Neutron Road Farmers Branch TX 75244 Angela Stephens Pres & Exec Dir 60.00 0.00 X 81750 0 3126 Ashley Deaver Secretary 40.00 0.00 X 61115 0 3126 Rekha Suryanarayana Chair/Treas/VP 10.00 0.00 X X 0 0 0 Louis N Buddy Lee Director 1.00 0.00 X 0 0 0 Janet Keckeisen Finance Chair 1.00 0.00 X 0 0 0 Scott Winkler Director 1.00 0.00 X 0 0 0 John Foley Vice Chair 1.00 0.00 X 0 0 0 Sharilyn Getz Recording Sec 1.00 0.00 X 0 0 0 142865 6252 0 false false false 0 2610 25488 231169 286622 33515 545889 Educational tuition/fees 611600 850214 850214 Recreational tuition 611600 222606 222606 1072820 28 28 0 566 566 4400 11450 -7050 -7050 -7050 0 174177 25488 142812 31365 31365 3780 850 2930 2930 0 0 1646548 1072820 27839 0 0 0 0 143636 80601 38758 24277 0 956865 878291 10073 68501 0 42628 39443 381 2804 73722 64114 3559 6049 0 0 0 0 0 0 44996 12245 32751 44255 20415 12478 11362 45436 35265 5184 4987 9821 5439 3398 984 0 225420 210070 7607 7743 23133 20931 305 1897 0 6093 2780 1793 1520 3191 2999 96 96 0 32178 30248 965 965 10025 9146 587 292 Educational materials 45103 45067 18 18 Dues, trainings, & volunteer 37699 29110 6312 2277 0 1744201 1486164 124265 133772 261881 193506 106606 156614 134422 5000 27332 14717 2000 0 1000 0 0 17043 30712 226327 133251 105912 93076 0 0 0 0 649552 1182763 1303748 1678388 54885 25748 66535 75040 743589 1239566 865009 1340354 X 335127 299354 103612 38680 438739 338034 1303748 1678388 X -97653 -3052 X false true X false false X 284305 309979 475007 511662 545889 2126842 0 0 284305 309979 475007 511662 545889 2126842 117820 2009022 4341 588 598 652 594 6773 33037 61 11308 27245 71651 0 2205266 4695267 0.91100 0.85690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 71726 42719 29007 118963 65807 53156 35638 24725 10913 93076 Contractual tuition & fees receivable 610478 Operating lease right-of-use assets 568618 Security deposit 3667 1182763 Contractual unearned tuition & fees 610478 Finance lease liabilities 20037 Operating lease liabilities 596677 Refundable grant advances 12374 1239566 X 1675856 8058 21250 29308 1646548 1646548 1773509 8058 21250 29308 1744201 1744201 Part X : FIN48 Footnote Management has concluded that any tax positions which would not meet the more-likely-than-not criterion of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740-10, Accounting for Income Taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the statement of financial position. Federal and state tax returns of the Organization are generally open to examination by the relevant taxing authorities for a period of three years from the date on which the returns are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Expenses reducing 990's rental income $11450 Discounts and rebates reported as income $9800 Part XII, Line 2d: Other expenses and losses per audited F/S Expenses reducing 990's rental income $11450 Discounts and rebates reported as income $9800 false Gala 197565 25488 172077 42574 31305 31305 21183 5673 197565 25488 172077 42574 31305 31305 21183 5673 132040 40037 See Part V Exec dir See Part V X 4000 2000 false false false 2000 Schedule L, Part V Supplemental Information Part II, Line (1), Column (a) - Name of interested person: Angela StephensPart II, Line (1), Column (c) - Purpose of loan: This was not a loan but rather the advanced payment of wages, reported in the same section as loans as required. It was made with the understanding that she will forgo salary payments for future periods and remain employed until the advance is recovered. It was indeed recovered subsequent to the end of the tax year. X 1 1500 Price of comps X 5876 Price of comps X 1 3489 Price of comps X 1 450 Sales price X 6 2486 Price of comps X Class supplies 56 10657 Price of comps X Jewelry 2 2390 Price of comps X Gift cards, etc 32 6667 Price of comps false false true Part I, Line 32, Hire and Use of Third Parties The services of an auctioneering firm were obtained to sell items at auction during a fundraising event. Form 990, Part VI, Section A, Line 4 The bylaws were modified as follows: (a) language referring to the fiscal year-end was updated to reflect the change, made in a previous year, to the current July year-end; (b) clarification was made to the responsibilities of the separate officer position of Secretary and any appointed recording secretary; and (c) the title of Vice President was changed from being a required officer position to an optional one. Form 990, Part VI, Section A, Line 8b There are no such committees. Form 990, Part VI, Section B, Line 11b This Form 990 was distributed to all directors via email for their review and approval before filing. Form 990, Part VI, Section B, Line 12c Persons covered - Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest. Monitoring proposed or ongoing transactions for conflicts - An interested person must disclose the existence of an actual or potential financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.Dealing with potential conflicts and the level at which determinations of whether a conflict exists are made - After any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Dealing with actual conflicts, the level at which actual conflicts are reviewed, and restrictions imposed on the interested person - An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. Form 990, Part VI, Section B, Line 15a A majority of independent directors approved the Executive Director's compensation upon review of data from the public websites of PayScale and Salary.com. This process was last undertaken in October 2022 and was documented in the minutes. Form 990, Part VI, Section B, Line 15b The other paid officer not only serves as Secretary but also on staff as the Director of Administration. In FY19, a majority of independent directors determined her compensation upon review of data published by PayScale and other sources. In subsequent years, the Executive Director determined appropriate raises as appropriate, based on performance, changes to her job description, and inflation. The updated annual compensation amounts were then presented for board approval as part of the budgeting process. Form 990, Part VI, Section C, Line 19 These are available upon request. Form 990, Part XI, Line 9 Prior period adjustment (no material effect on Sch. A) = -$3052 Form 990, Part V, Line 7h - Form 1098-C Though this Form 990 reports that the vehicle received by donation had a value of $3,489, the donor valued it much lower and provided a claimed value of only $1. Accordingly, Form 1098-C was appropriately not filed.