2024-05-14T11:25:18-04:00 2023-12-31 351350297 DAVID CULP & CO LLP 120 S 2ND STREET GOSHEN IN 46526 990 2023-01-01 351146723 GOSHEN DAY CARE BOARD INC GOSH 5745341884 1700 SHASTA DRIVE GOSHEN IN 46526 LEE WHEELER EXECUTIVE DIRECTOR 5745341884 2024-05-14 true LEE WHEELER XXX-XX-XXXX false WILLIAM E MILLER CPA P01220933 5745334540 2024-05-14 2023 2023-04-26 12:10:37Z WALNUT HILL EARLY CHILDHOOD CENTER LEE WHEELER 1700 SHASTA DRIVE GOSHEN IN 46526 871701 false X WALNUTHILLECC.ORG X 1967 IN TO PROVIDE PROFESSIONAL, DEVELOPMENTALLY APPROPRIATE ACTIVITIES AND CARE FOR PRESCHOOL-AGED CHILDREN AT AFFORDABLE RATES. 6 6 34 1 0 285402 463761 262319 371526 0 31711 26960 579432 862247 0 0 492819 578757 0 25582 194111 275116 686930 853873 -107498 8374 1113962 1153915 191001 222580 922961 931335 TO PROVIDE PROFESSIONAL, DEVELOPMENTALLY APPROPRIATE ACTIVITIES AND CARE FOR PRESCHOOL-AGED CHILDREN AT AFFORDABLE RATES. false false 670616 371526 TO PROVIDE PROFESSIONAL, DEVELOPMENTALLY APPROPRIATE ACTIVITIES AND CARE FOR PRESCHOOL-AGED CHILDREN AT AFFORDABLE RATES. 670616 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 2 0 34 true false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true false false IN X PAM ROBERTS 5745341884 1700 SHASTA DRIVE GOSHEN IN 46526 LEE WHEELER EXECUTIVE DI 40.00 X 60179 0 0 PAM ZARAZEE CHAIRPERSON X X 0 0 0 MARY KAY LONGACRE SECRETARY X X 0 0 0 PATRICIA PLANK BOARD MEMBER X 0 0 0 LINDA SORG BOARD MEMBER X 0 0 0 JOE CHOFFELT BOARD MEMBER X 0 0 0 JORDAN MILLER BOARD MEMBER X 0 0 0 60179 false false false 328329 135432 463761 DAY CARE FEES 371526 371526 371526 36414 9454 26960 862247 371526 534238 469711 45719 18808 825 725 71 29 43694 38417 3739 1538 8300 8300 259 259 11154 10408 746 1255 1104 107 44 156 156 69677 69677 38959 34253 3334 1372 7126 6265 610 251 FOOD 45443 45443 MAINTENANCE AND REPAIRS 36930 32535 3114 1281 UTILITIES 16102 14157 1378 567 TELEPHONE/INTERNET 14197 12482 1215 500 25558 15368 10003 187 853873 670616 157675 25582 2966 75773 11 959 16381 23226 692 788 2013 1344225 293243 1089941 1050982 3183 962 1113962 1153915 23614 24072 167387 198508 191001 222580 X 922961 931335 922961 931335 1113962 1153915 8374 X false true X true false X 355333 438481 345197 285402 463761 1888174 322853 226060 275690 303304 407940 1535847 678186 664541 620887 588706 871701 3424021 3424021 115 115 115 115 678301 664541 620887 588706 871701 3424136 1.00000 0.99990 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35000 35000 1119414 181827 937587 175932 108493 67439 13879 2923 10956 1050982 LINE OF CREDIT 150000 LOAN 47546 LEASE LIABILITY - R OF U ASSET 962 198508 X 862247 862247 862247 853873 853873 853873 SCHEDULE D, PAGE 3, PART X THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND STATE INCOME TAXES UNDER CORRESPONDING PROVISIONS OF INDIANA TAX LAW. ADDITIONALLY, THE CENTER IS NOT CONSIDERED A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE CENTER HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2023 AND 2022, THERE WERE NO UNRECONGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE CENTER FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN. BENEFIT DINNER 35365 35365 7956 35365 35365 7956 7956 27409 FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR PROVIDES THE BOARD WITH A COPY OF THE 990 FOR REVIEW, AFTER FIRST REVIEWING THE RETURN WITH THE TAX PREPARER, REQUESTING COMMENTS AND FEEDBACK BY A DUE DATE PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE EXECUTIVE DIRECTOR PROVIDES THE BOARD WITH A COPY OF THE POLICY ONCE A YEAR. EACH MEMBER THEN DISCLOSES ANY CONFLICT OF INTEREST RELATIONSHIP AT THAT TIME ON THE PROVIDED DISCLOSURE FORM. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.