2024-02-07T15:54:20-06:00 2023-06-30 310800053 CLARK SCHAEFER HACKETT & CO 3505 COOLIDGE RD EAST LANSING MI 48823 990 2022-07-01 382388035 SPARTAN KID CARE INC SPARTAN CHILD DEVELOPMENT CENTER SPAR 5173535154 33 CRESCENT ROAD EAST LANSING MI 48823 MARY NELSON TREASURER 5173535154 2024-02-07 1 MARY NELSON 999009999 0 BRIDGET A BUSH P00234609 5173515508 2024-02-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARY NELSON 33 CRESCENT ROAD EAST LANSING MI 48823 1712459 0 X WWW.SCDC.MSU.EDU X 1981 MI PROVIDE HIGH QUALITY CARE AND EDUCATION FOR CHILDREN AGES TWO WEEKS THROUGH FIVE YEARS OF AGE. 14 13 100 13 0 0 471172 147479 1246265 1548301 2751 16438 0 241 1720188 1712459 0 0 0 0 1330780 1530932 0 0 6765 217331 375293 1548111 1906225 172077 -193766 2597563 1996927 134219 84741 2463344 1912186 PROVIDE HIGH QUALITY CARE AND EDUCATION FOR CHILDREN AGES TWO WEEKS THROUGH FIVE YEARS OF AGE. 0 0 1742556 1548301 CHILD CARE SERVICES, WEEKDAYS, SERVING APPROXIMATELY 154 CHILDREN. PROGRAM INCLUDES FOOD SERVICE WITH USDA FOOD PROGRAM. 1742556 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 100 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 MI X KAITLIN ALLEN 5173535154 33 CRESCENT ROAD EAST LANSING MI 48823 CONNIE SUNG PARENT REP/PRESIDENT 0.50 X X 0 0 0 CAITLYN SYPA PARENT REP/VICE PRESIDENT 0.50 X X 0 0 0 MARY NELSON MSU REP/TREASURER 0.50 X X 0 0 0 SANDRA HAMMER MSU REP/SECRETARY 0.50 X X 0 0 0 BROOKE WHISKIN STAFF REP 40.00 X 45313 0 0 TRISH BATTERSON-SHARMA PARENT REP 0.50 X 0 0 0 CONNIE SUNG PARENT REP 0.50 X 0 0 0 EBENEZER MFODWO PARENT REP 0.50 X 0 0 0 GARTH SABO PARENT REP 0.50 X 0 0 0 KAREN STANLEY-KIME PARENT REP 0.50 X 0 0 0 KOEN VAN GORP PARENT REP 0.50 X 0 0 0 MICHELLE SABO EARLY CHILDHOOD REP 0.50 X 0 0 0 SU WEBSTER COMMUNITY REP 0.50 X 0 0 0 CHRISTINE LEESE HONORARY MEMBER 0.50 X 0 0 0 KAITLIN ALLEN EXECUTIVE DIRECTOR (PART YEAR) 40.00 X 61105 0 10115 ELIZABETH LAUREN EXECUTIVE DIRECTOR (PART YEAR) 40.00 X 47899 0 2670 154317 0 12785 0 0 0 0 0 143800 3679 147479 CHILD CARE FEES 624410 1540825 1540825 EQUIPMENT FEE 624410 5625 5625 CHILD CARE SUPPLEMENT 624410 1851 1851 1548301 16438 16438 MISCELLANEOUS INCOME 900099 241 241 241 1712459 1548301 0 16679 167102 152063 14371 668 1145066 1042659 98216 4191 104282 94955 8944 383 114482 104236 9823 423 62482 56890 5361 231 101822 92710 8736 376 79753 72615 6843 295 7384 6723 634 27 29337 26711 2517 109 11352 10336 974 42 FOOD 77516 77516 MISCELLANEOUS 4997 4550 429 18 ACCREDITATION EXPENSE 650 592 56 2 1906225 1742556 156904 6765 317 449 1317272 1108544 1102242 758538 16960 1731 9005 232557 104892 151767 127665 2597563 1996927 73544 38390 60675 46351 134219 84741 X 1089584 1156714 1373760 755472 2463344 1912186 2597563 1996927 -193766 -357392 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55607 25806 29801 176950 79086 97864 127665 X 1712459 0 1712459 0 1712459 2263617 357392 357392 1906225 0 1906225 PART X, LINE 2: THE CENTER EVALUATES ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY U.S. GAAP. AS OF JUNE 30, 2023 AND 2022, THE CENTER DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE CENTER'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AT JUNE 30, 2023, THE CENTER'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE POLICY IS IN THE CENTER'S BROCHURE AND HANDBOOK, WHICH IS GIVEN TO PROSPECTIVE ATTENDEES. SCHEDULE E, PART I, LINE 6 MICHIGAN STATE UNIVERSITY PAYS TUITION ON BEHALF OF CHILDREN OF SOME MSU FAMILIES. FOOD EXPENSE REIMBURSEMENTS ARE RECEIVED FROM THE STATE OF MICHIGAN AND THE USDA. FORM 990, PART VI, SECTION A, LINE 2 GARTH SABO, PARENT REP, AND MICHELLE SABO, EARLY CHILDHOOD REP, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 1.MEMBERSHIP IN THE CORPORATION SHALL CONSIST OF THREE CLASSES: A.PARENT MEMBERS ARE VOTING MEMBERS OF THE CORPORATION, LIMITED TO ONE BALLOT PER CHILD ENROLLED. B.COMPLIMENTARY MEMBERS ARE NON-VOTING MEMBERS OF THE CORPORATION. C.HONORARY MEMBERS ARE NON-VOTING MEMBERS OF THE CORPORATION, UNLESS THEYARE ELECTED AS VOTING MEMBERS OF THE BOARD DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A EACH PARENT OR LEGAL GUARDIAN LISTED ON THE APPLICATION FOR ENROLLMENT,WHOSE CHILDREN ARE CURRENTLY ENROLLED IN THE CORPORATION'S CHILD CAREPROGRAMDEVELOPMENT CENTER ("CENTER") AND WHOSE FEES ARE CURRENTLY PAID INFULL, SHALL BE PARENT MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B ALL OFFICERS (PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER) SHALL BE ELECTED BY THE BOARD OF DIRECTORS FROM AMONG THE VOTING BOARD DIRECTORS IN NOVEMBER AND SHALL HOLD OFFICE FOR A TERM OF ONE YEAR (BEGINNING NOVEMBER 1 OF THE YEAR HE OR SHE IS ELECTED) OR UNTIL THEIR SUCCESSORS ARE ELECTED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TREASURER, THE PRESIDENT AND THE EXECUTIVE DIRECTOR PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SPARTAN CHILD DEVELOPMENT CENTER MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT THE ANNUAL BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE WITH BOARD APPROVAL. COMPARATIVE SALARY INFORMATION IS REVIEWED IN MAKING THE DETERMINATION. SALARY RECOMMENDATIONS FOR OTHER OFFICERS OR KEY EMPLOYEES ARE MADE BY THE EXECUTIVE DIRECTOR BASED ON COMPARATIVE INFORMATION. THESE RECOMMENDATIONS ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE IN CONNECTION WITH THE ANNUAL BUDGET APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.