2025-09-23T12:57:52-04:00 2024-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2024-01-01 351163554 ELKHART CHILD DEVELOPMENT CENTER INC ELKH 5742935316 2121 PRAIRIE STREET ELKHART IN 46517 AMBER BOWERS EXECUTIVE DIRECTOR 5742935316 2025-09-04 false BRADLEY J FETHEROLF CPA P01766977 5742339366 2025-09-05 2024 2025-03-06 01:10:19Z AMBER BOWERS 2121 PRAIRIE ST ELKHART IN 46517 745469 false X ECDCENTER.ORG X 1969 IN TO PROVIDE HIGH QUALITY COMPREHENSIVE CHILD CARE AND EDUCATIONAL SERVICES PRIMARILY 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. 6 6 25 10 0 265483 98754 451552 638858 2761 4980 2837 2877 722633 745469 0 0 441941 477781 0 0 160377 206830 602318 684611 120315 60858 512117 590664 8121 21977 503996 568687 X TO PROVIDE HIGH QUALITY COMPREHENSIVE CHILD CARE AND EDUCATIONAL SERVICES PRIMARILY 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. false false 566445 638585 IN 2024, ECDC EXPANDED ITS IMPACT TO HELP REVERSE THE DECLINE OF KINDERGARTEN READINESS. SUCCESSFULLY SERVED A POPULATION RANGE IN AGE FROM ONE TO FIVE. TOTAL ATTENDANCE IN 2024 INCREASED 14.5% TO 11,585. 566445 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 25 true false false false false false false false false false false false false false false X 6 6 false false false false true false false true true false false true true true true true true true false false IN X AMBER BOWERS 5742935316 2121 PRAIRIE ST ELKHART IN 46517 PAULA MUMAW EXECUTIVE DI 40.00 X 54774 0 0 AMBER BOWERS EXECUTIVE DI 40.00 X 1271 0 0 KELLY REGIER DIRECTOR 1.00 X 0 0 0 DEB HAJICEK DIRECTOR 1.00 X 0 0 0 HEIDI HERR VICE PRESIDE 1.00 X X 0 0 0 ELLEN GRABER-MCCRAE SECRETARY 1.00 X X 0 0 0 ALEXA GARCIA TREASURER 1.00 X X 0 0 0 MELANIE SIZEMORE PRESIDENT 1.00 X X 0 0 0 56045 false false false 88277 10477 98754 DAY CARE FEES 624410 638858 638858 638858 4980 4980 MISCELLANEOUS 2877 2877 2877 745469 641735 4980 56045 17374 38671 382291 367326 14965 1541 1291 250 4399 3686 713 33505 28077 5428 23635 23635 22778 14316 8462 5538 5538 9493 9493 32177 29594 2583 674 674 30 30 33106 30424 2682 5510 5064 446 FOOD EXPENSES 56185 56185 TEACHING SUPPLIES 9276 9276 PAYROLL SERVICES 4988 4988 OTHER 1963 1728 235 1477 1430 47 684611 566445 118166 0 16018 20847 156923 240403 25985 46025 3469 2684 2220 2477 834680 590643 277144 244037 30358 34191 512117 590664 7641 10642 480 535 10800 8121 21977 X 503996 568687 503996 568687 512117 590664 X 60858 3833 X false true X false false X 73375 388516 430909 265483 98754 1257037 403025 128390 465070 451552 641735 2089772 476400 516906 895979 717035 740489 3346809 3346809 40 18 46 2761 4980 7845 40 18 46 2761 4980 7845 214 214 4577 6726 2837 2877 17017 476440 521715 902751 722633 748346 3371885 0.99260 0.99370 0.00000 0.00000 X PART III, LINE 12 MISCELLANEOUS 17,017 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30358 3833 34191 26892 3466 30358 31207 -4315 26892 26272 4935 31207 22646 3626 26272 1.00000 true false 36925 36925 607693 454969 152724 42837 24681 18156 147225 110993 36232 244037 BENEFICIAL INTEREST IN COMMUNITY FDN 34191 34191 REFUNDABLE GRANT ADVANCES 10800 10800 X 749302 3833 3833 745469 745469 684611 684611 684611 SCHEDULE D, PAGE 2, 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. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE 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% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE 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. WE CLASSIFY 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, 2024 OR 2023, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO DECEMBER 31, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST IN COMMUNITY FDN 3,833 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE HIGH QUALITY COMPREHENSIVE CHILD CARE AND EDUCATIONAL SERVICES PRIMARILY 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. FORM 990, PAGE 6, PART VI, LINE 6 THE MEMBERS OF THE CORPORATION SHALL CONSIST OF SPONSORING MEMBERS, GENERAL MEMBERS, AND PARENTAL MEMBERS ALL AS MORE FULLY SET FORTH IN THE ARTICLES OF INCORPORATION. ALL ARE COMMUNITY MEMBERS. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 12C AN ANNUAL BOARD DISCLOSURE STATEMENT IS FILLED OUT AND SIGNED BY EACH MEMBER FOR THE CURRENT REPORTING YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR PERFORMS AN ANNUAL REVIEW ON THE LEAD STAFF AND THE LEAD STAFF PEFORMS REVIEW 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, PAGE 6, PART VI, 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 BENEFICIAL INTEREST IN COMMUNITY FDN 3,833