2024-11-15T13:20:26-06:00 2023-12-31 420714325 RSM US LLP 4622 Pennsylvania Ave Ste 1100 Kansas City MO 64112 990 2023-01-01 351163554 Elkhart Child Development Center Inc ELKH 5742935316 2121 Prairie Street Elkhart IN 46517 Paula Mumaw Executive Director 5748751557 2024-11-14 1 1 Kevin Ensminger P01310558 8167533000 2024-11-14 2023 2024-10-15 13:58:12Z Paula Mumaw 2121 Prairie Street Elkhart IN 46517 722633 0 X www.elkhartchildcare.org X 1969 IN To provide high quality comprehensive child care services primarily to children of lower income families while working to educate and the strengthen the primary family unit. 5 4 20 10 0 0 430909 265483 165070 451552 46 2761 6726 2837 602751 722633 0 0 0 0 425498 441941 0 0 0 149989 160377 575487 602318 27264 120315 599896 512117 219681 8121 380215 503996 To provide high quality child care and educational services to children of lower income families in Elkhart county, which includes physical, social, emotional and intellectual development of the child, while strengthening the family unit. 0 0 487994 0 451552 Maintain National Accreditation, Indiana Paths to Quality Program and Daycare - Preschool 487994 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 2 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X Paula Mumaw 5742935316 2121 Prairie Street Elkhart IN 46517 Tammy Holobyn Staff Rep 35.00 X 24471 0 0 Melanie Sizemore President 1.00 X X 0 0 0 Heidi Herr Vice-President 1.00 X X 0 0 0 Ashley Wilson Secretary 1.00 X X 0 0 0 Ellen Graber-McCrae Board Member 1.00 X 0 0 0 Paula Mumaw Executive Director 40.00 X 53783 0 0 78254 0 0 0 0 0 0 0 262608 2875 265483 Fees for Service 624410 451552 451552 451552 2761 2761 2837 2837 2837 722633 451552 0 5598 78254 24471 53783 330213 313740 16473 1207 999 208 2571 2129 442 29696 24588 5108 4500 4500 26062 11625 14437 4206 4206 8412 8412 27706 25499 2207 2251 2251 132 132 27639 25400 2239 4143 3807 336 Food Costs 45319 45319 Teaching Supplies 5004 5004 Bad Debts 1533 1533 Dues & Subscriptions 1530 1530 1940 1632 308 602318 487994 114324 0 6558 16018 360613 156923 13741 25985 3541 3469 1635 2220 834680 557536 186916 277144 26892 30358 599896 512117 7449 7641 1890 480 488 0 209854 0 219681 8121 X 380215 503996 380215 503996 599896 512117 X 120315 3466 X 0 1 X 0 0 X 42280 73375 388516 430909 265483 1200563 386699 403025 128390 165070 451552 1534736 428979 476400 516906 595979 717035 2735299 0 0 0 2735299 133 40 18 46 2761 2998 133 40 18 46 2761 2998 214 214 4577 6726 2837 14140 429112 476440 521715 602751 722633 2752651 0.99370 0.99510 0.00110 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 26892 3466 30358 31207 -4315 26892 26272 4935 31207 22646 3626 26272 19751 2895 22646 1.00000 0.00000 0.00000 1 0 36926 36926 607692 429780 177912 42837 22197 20640 147225 105559 41666 277144 Elkhart Co Comm Foundation Endowment 30358 30358 X 726099 3466 3466 722633 0 722633 602318 0 602318 0 602318 Part V, Line 4: Currently distributions from the endowment fund are included in contributions revenue and used for general expenses and salary reimbursement for staff. Part X, Line 2: The Organization is exempt from income tax under Internal Revenue Code Section 501(c)(3) and a similar section of the Indiana Code, except for tax on income derived from business activities that are unrelated to our exempt purpose. Managment has been determined to not be a private foundation under Internal Revenue Code Section 509(a)(2). The Organization recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. Examples of tax positions include the tax-exempt status of the Organization and positions related to the potential sources of unrelated business taxable income. Management has not identified any uncertain tax positions taken or expected to be taken in a tax return, and there are no unrecognized tax benefits recorded as liabilities in the accompanying financial statements. The Organization classifies interest and penalties, if any, associated with uncertain tax positions as a component of income tax expense, and there was no accrued interest or any penalties related to unrecognized tax benefits at either December 31, 2023 or 2022, or any interest or penalties expense related to unrecognized tax benefits for the years then ended. The Organization is no longer subject to examination by the Internal Revenue Service or the State of Indiana for years prior to December 31, 2020. Part XI, Line 2d - Other Adjustments: Change in value of beneficial interest in assets held by others 3,466. Form 990, Part VI, Section A, line 6 The members of the corporation shall consist of sponsoring member's general members and parental members all as more fully set forth in the Articles of Incorporation. All are community members. Form 990, Part VI, Section B, line 11b The Form 990 is emailed to the Treasurer and the President to view and then to the board members. They will send the approval or disapproval to the Executive Director and it will be shared with the board President. Form 990, Part VI, Section B, line 12c An annual board disclosure statement is filled out and signed by each member for the current reporting year. Form 990, Part VI, Section B, line 15a The Executive Director does an annual review on the lead staff and the lead staff do reviews on their assistants. The Executive Director then looks at all of the reviews. The Board of Directors sets the salary according to the education and experience for the Executive Director. Form 990, Part VI, Section C, line 19 The governing documents and financial statements are available upon request for the same period of time as set forth in IRC Section 6104(D). Form 990, Part XI, line 9: Change in value of beneficial interest in assets held by others 3,466.