2024-02-23T14:11:49-06:00 2023-06-30 390758449 WIPFLI LLP 2501 W BELTLINE HWY STE 401 MADISON WI 53713 990 2022-07-01 362717649 CHILDREN'S LEARNING CENTER INC CHIL 8157563506 PO BOX 531 DEKALB IL 60115 AMANDA WARD PRESIDENT 8157563506 2024-02-22 1 AMANDA WARD 999009999 1 QUINN DUGAN P02267768 6082741980 2024-02-22 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMANDA WARD PO BOX 531 DEKALB IL 60115 1195412 0 X WWW.CLCDAYCARE.ORG X 1968 IL CHILDRENS LEARNING CENTER IS A NOT-FOR-PROFIT EARLY EDUCATION AND CHILD CARE CENTER. 11 11 50 11 0 0 1407039 949053 206105 227362 451 7273 1904 11724 1615499 1195412 0 0 0 0 1157161 1235504 0 0 62127 234809 260185 1391970 1495689 223529 -300277 1772528 1485155 101135 84650 1671393 1400505 X PROVIDES HIGH QUALITY, COMPREHENSIVE, EARLY CHILDHOOD EDUCATION AND CHILD CARE IN A SAFE AND NURTURING ENVIRONMENT FOR DEKALB AREA FAMILIES. THE EXPERIENCED TEACHERS AND STAFF PROVIDE AGE-APPROPRIATE CURRICULUM THROUGH PLAY BASED LEARNING WHILE PROMOTING THE SOCIAL, EMOTIONAL, PHYSICAL, AND COGNITIVE DEVELOPMENT OF EVERY CHILD. 0 0 1202437 0 227362 PROVIDING SUBSIDIZED CHILD CARE SERVICES TO LOW AND MODERATE INCOME FAMILIES. THE CENTER OFFERS EARLY CHILDHOOD PROGRAMS FOR INFANTS, TODDLERS, PRESCHOOL GROUPS, BEFORE AND AFTER SCHOOL PROGRAMS, AND SCHOOL HOLIDAY AND SUMMER CARE PROGRAMS. IN THE 2022-2023 YEAR, 25 CHILDREN WERE IN THE INFANT/TODDLER GROUP, 23 ATTENDED PRESCHOOL, 32 CHILDREN ATTENDED BEFORE/AFTER CARE AND SCHOOL HOLIDAY AND SUMMER CARE PROGRAMS. ALL OF THESE PROGRAMS ARE ONGOING. THE ONGOING CRISIS OF HIRING AND RETAINING QUALIFIED TEACHERS IS STILL A CHALLENGE. THIS CONTINUES TO CHALLENGE CLC'S ABILITY TO RETURN TO FULL ENROLLMENT. CHILDREN'S LEARNING CENTER REMAINS COMMITTED TO PROVIDING HIGH QUALITY EARLY EDUCATION AND CHILD CARE. THE TEACHER SHORTAGE MAKES THIS NEARLY IMPOSSIBLE. HOWEVER, THE STAFF REMAIN AT THE TOP OF THEIR PROFESSIONALISM.CHILDREN'S LEARNING CENTER CONTINUES TO BE A GOLD CIRCLE OF QUALITY FROM THE EXCELERATE ILLINOIS PROGRAM. THIS DEMONSTRATES THE ONGOING EFFORTS TO PROVIDE HIGH QUALITY EARLY CHILDHOOD EDUCATION FOR THE FAMILIES.CHILDREN'S LEARNING CENTER RENEWED ITS ACCREDITATION THROUGH EARLY LEARNING LEADERS NATIONAL ACCREDITATION COMMISSION. WE STARTED ALLOWING ENTRY FOR FAMILES BACK INTO THE CENTER IN MAY 2023. ALONG WITH USING PROCARE FOR COMMUNICATION WE IMPLENMENTED A CONTACTLESS SIGN-IN/OUT PROCESS FOR PARENTS TO SCAN A QR CODE USING A UNQUIE BARCODE THAT ALLOWS THE USE OF A SMART PHONE. WE ALSO HAVE AN IPAD THAT IS USED IN THE OFFICE FOR PARENTS WHO DO NOT HAVE THIER SMART PHONE TO USE. WE HELD OUR FIRST ICE CREAM TRUCK SOCIAL AND TRUNK OR TREAT FOR FAMILIES IT WAS VERY EXCITING AND FUN. 1202437 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 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 0 0 1 1 0 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 IL X SHANNON ALAMIA 8157563506 PO BOX 531 DEKALB IL 60115 TRIS OTTOLINO PRESIDENT 1.00 X X 0 0 0 AMANDA WARD VICE PRESIDENT 1.00 X X 0 0 0 VICKI MAERTZ SECRETARY (THRU APRIL 2023) 1.00 X X 0 0 0 CRAIG ROSE TREASURER 1.00 X X 0 0 0 MARCELLUS ANDERSON DIRECTOR 1.00 X 0 0 0 STEPHANIE FAULKNER DIRECTOR 1.00 X 0 0 0 BRITTANY HEIDEN SECREATRY 1.00 X 0 0 0 NICHOLAS HENSON DIRECTOR 1.00 X 0 0 0 BECQUI HUNT DIRECTOR 1.00 X 0 0 0 DIANE LIZER DIRECTOR 1.00 X 0 0 0 SARAH SCHNEEMAN DIRECTOR 1.00 X 0 0 0 KAREN TOYOTA DIRECTOR 1.00 X 0 0 0 NANCY JS TEBODA EXECUTIVE DIRECTOR (THRU JAN 2023) 40.00 X 79776 0 2994 SHANNON ALAMIA EXECUTIVE DIRECTOR 40.00 X 58569 0 2994 138345 0 5988 0 0 0 0 0 10834 699899 238320 949053 PARENT FEES 624410 227362 227362 227362 7273 7273 MISCELLAENOUS 900099 11724 11724 11724 1195412 227362 0 18997 122058 122058 995019 889169 50277 55573 34860 32381 455 2024 83567 66854 12535 4178 13998 13998 1184 1184 12135 4419 7364 352 1343 537 806 57904 54730 3174 5727 5588 139 9253 9253 54350 51632 2718 12665 10765 1900 FOOD SUPPLIES 57064 57064 PROGRAM SUPPLIES 17318 17318 MISCELLANEOUS 14517 14517 MEDICAL SUPPLIES 2727 2727 1495689 1202437 231125 62127 750471 356942 0 301095 5000 10000 234908 60128 1480 1503 2323 1425 1423236 1013467 463442 409769 314904 344293 1772528 1485155 93643 80712 7492 3938 101135 84650 X 1346963 1041457 324430 359048 1671393 1400505 1772528 1485155 -300277 29389 0 X X 0 1 X 1 0 X 1070138 950407 1526904 1407039 949053 5903541 1070138 950407 1526904 1407039 949053 5903541 5903541 1922 1769 425 451 7273 11840 11849 1334 15998 1904 11724 42809 5958190 1145552 0.99080 0.99240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 200. 2019 AMOUNT: $ 1,334. 2020 AMOUNT: $ 1,456. 2021 AMOUNT: $ 1,821. 2022 AMOUNT: $ 11,724. FUNDRAISING - 2018 AMOUNT: $ 11,649. 2020 AMOUNT: $ 14,542. 2021 AMOUNT: $ 83. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 314904 29389 344293 387392 -72488 314904 298011 92718 3337 387392 312493 579 12000 3061 298011 321718 6936 13000 3161 312493 0.00000 0.00000 1.00000 1 0 1181020 817359 363661 242216 196108 46108 409769 X 1224801 29389 29389 1195412 0 1195412 1495689 0 1495689 0 1495689 PART V, LINE 4: CHILDRENS LEARNING CENTER IS AN INCOME BENEFICIARY OF AN ENDOWMENT HELD BY DEKALB COUNTY COMMUNITY FOUNDATION. UNDER THE ENDOWMENT AGREEMENT, CHILDRENS LEARNING CENTER IS TO RECEIVE THE INTEREST INCOME EACH YEAR. THE FAIR VALUE OF THE PRINCIPAL OF THE ENDOWMENT IS ACCOUNTED FOR AS A NET ASSET WITH DONOR RESTRICTIONS. INCOME FROM THE ENDOWMENT FUND IS USED FOR OPERATIONS. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES. FASB ASC 740 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS AND REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION RECORDED NO LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION UPDATED THE BYLAWS IN APRIL OF 2023. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, TREASURER, AND FINANCE COMMITTEE THOROUGHLY REVIEW THE IRS 990 COMPARING IT TO THE AUDITED FINANCIAL STATEMENTS PRIOR TO SUBMITTING IT TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY WHEN VOTED ONTO THE BOARD, AND ANY CONFLICTS THAT ARISE ARE DISCUSSED AT THE BOARD MEETING. THE POLICY IS REVIEWED AND REINFORCED WITH BOARD MEMBERS AT THE ANNUAL BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS ESTABLISHED A PREDETERMINED WRITTEN COMPENSATION PACKAGE SCALE. EACH YEAR THE BOARD REVIEWS THE CURRENT SALARIES AND WAGES, PERFORMANCE REVIEWS, AND THE BUDGET TO DETERMINE INCREASES IN PAY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE CHILDREN'S LEARNING CENTER DURING NORMAL BUSINESS HOURS. FORM 990, PAGE 12, PART XI, 2C THE ORGANIZATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR TO PERFORM THE AUDIT OF THE FINANCIAL STATEMENTS AND OVERSEES THE AUDIT PROCESS AND REPORTING. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.