2024-11-04T16:43:16-08:00 2023-12-31 680416775 David J Fisher CPA 100 Professional Center Dr 111 Rohnert Park CA 94928 990 2023-01-01 680422263 FOSTERING EARLY LEARNING INSTITUTE FOST 7075910170 2300 NORTHPOINT PARKWAY SANTA ROSA CA 95407 MICHELE ROGERS President 2024-11-04 true true David J Fisher P00234317 7075889700 X 2023 2024-10-15 13:58:12Z X MICHELE ROGERS 2300 NORTHPOINT PARKWAY SANTA ROSA CA 95407 4235823 false X WWW.EARLYLEARNINGINSTITUTE.COM X 1998 CA SERVING YOUNG CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES. 10 10 84 25 0 3335640 3573421 393865 662402 0 0 3729505 4235823 0 0 3048346 3172417 0 0 979258 1096784 4027604 4269201 -298099 -33378 647051 615595 108962 1977539 538089 -1361944 SERVING YOUNG CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES. false false 4093058 SERVICES FOR YOUNG CHILDREN 0-5, ESPECIALLY THOSE WITH DISABILITIES. HOMEVISITS FOR NEW PARENTS. INCLUSIVE SOCIAL PLAYGROUPS. 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Form 990, Part VI, Section B, Line 12c THE ORGANIZATION ANNUALLY REVIEWS THE COMPLIANCE WITH THE CONFLICT OFINTEREST POLICY. Form 990, Part VI, Section C, Line 19 COPIES OF NOT-FOR-PROFIT TAX RETURNS ARE AVAILABLE ON CALIFORNIA DEPARTMENT OF CHARITABLE TRUSTS WEBSITE. Statement Note 1 PRIOR-PERIOD ADJUSTMENT-----------------------TAXPAYER DID NOT REPORT AMOUNTS OWED TO THE INTERNAL REVENUE SERVICE FOR UNPAID PAYROLL TAX LIABILITIES IN PRIOR YEARS ON THEIR BOOKS FOR 2019 TO 2022. PAYROLL LIABILITIES WERE REPORTED AS GRANTS REVENUE IN TAXPAYER'S LEDGER, WHICH OVERSTATED GRANTS REVENUE FOR THOSE YEARS AND UNDERSTATED LIABILITIES. THE MISCLASSIFICATION OF PAYROLL LIABILITIES AS GRANTS REVENUE RESULTED IN PAYROLL TAX LIABILITIES AND GRANTS REVENUE NOT BEING PROPERLY REPORTED ON TAXPAYER'S BOOKS AND TAX RETURNS FOR TAX YEARS 2019 THROUGH 2022.TAX PREPARER DISCOVERED THIS ERROR IN THE PROCESS OF PREPARING THE ORGANIZATION'S 2023 EXEMPT ORGANIZATION TAX RETURNS. THUS, TAX PREPARER MADE A PRIOR-PERIOD ADJUSTMENT FOR FEDERAL PAYROLL TAXES OWED AS OF DECEMBER 31, 2022 OF $1,866,655 ON TAXPAYER'S 2023 TAX RETURN(S).FEDERAL PAYROLL TAXES, PENALTIES AND INTEREST THAT WERE STILL OWED TO THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2023 WERE AS FOLLOWS: Q1 2019 $ 56,978 Q2 2019 152,040 Q3 2019 127,696 Q4 2019 162,285 Q1 2020 267,462 Q2 2020 118,282 Q3 2020 106,141 Q4 2020 119,096 Q1 2021 44,951 Q2 2021 251,741 Q3 2021 232,893 Q4 2021 140,750 Q1 2022 1,541 Q2 2022 69,802 ---------- TOTAL $1,851,658 ==========TAXPAYER HAS BEEN ADVISED AMENDED TAX RETURNS FOR PRIOR YEARS MAY BE REQUIRED AND WILL EXAMINE WHAT STEPS MAY BE NEEDED TO COMPLY WITH FEDERAL AND CALIFORNIA TAX LAWS.