2025-02-14T14:31:03-06:00 2024-06-30 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2023-07-01 363551662 GERTRUDE B NIELSEN CHILD CARE & LEARNING CENTER GERT 8475643004 3835 WILLOW ROAD NORTHBROOK IL 60062 REAGAN DENOTTO EXECUTIVE DIRECTOR 8475643004 2025-02-13 1 1 SOLOMON MARDAKHAEV P01806552 6105653930 2025-02-11 2023 2025-03-06 01:10:19Z REAGAN DENOTTO 3835 WILLOW ROAD NORTHBROOK IL 60062 5872089 0 X WWW.GBNCHILDCARE.COM X 1987 IL TO PROVIDE A DAY SCHOOL PROGRAM FOR CHILDREN 6 WEEKS OLD TO 6 YEARS OLD. 7 5 60 10 0 0 133486 28001 3313672 3557572 536946 443827 4709 1598 3988813 4030998 45429 55580 0 0 2886447 3034749 0 0 8230 812710 837056 3744586 3927385 244227 103613 16543632 17709013 363399 385928 16180233 17323085 THE GERTRUDE B. NIELSEN CHILD CARE AND LEARNING CENTER ESTABLISHES A PARTNERSHIP WITH FAMILIES TO SUPPORT THEIR CHILDREN'S DEVELOPMENT AND MODELS EXCELLENCE IN EARLY CHILDHOOD EDUCATION. 0 0 3417421 55580 3557572 EARLY CHILD CARE AND EDUCATION PROGRAM FOR CHILDREN 6 WEEKS TO 6 YEARS OLD. THE CENTER SERVES OVER 132 CHILDREN, HAS STRONG PARENT AND COMMUNITY INVOLVEMENT AND IS NATIONALLY RECOGNIZED FOR HIGH QUALITY EARLY LEARNING SERVICE AND IS A MODEL FOR EXCELLENCE IN EARLY CHILDHOOD EDUCATION. 3417421 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 13 0 60 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X REAGAN DENOTTO 8475643004 3835 WILLOW ROAD NORTHBROOK IL 60062 REAGAN DENOTTO EXECUTIVE DIRECTOR 40.00 X X 156174 0 8235 ANDREA HERRAN SECRETARY 0.50 X X 1100 0 0 SONJA NIELSEN SMITH PRESIDENT 3.00 X X 0 0 0 ANNE RUZICKA TREASURER 3.50 X X 0 0 0 AYN KENEMAN BOARD MEMBER 0.30 X 0 0 0 TOM LEN BOARD MEMBER 0.50 X 0 0 0 LANA WEINER BOARD MEMBER 3.00 X 0 0 0 157274 0 8235 1 0 1 0 0 28001 5237 28001 TUITION & FEES 611600 3557572 3557572 3557572 152335 152335 2132583 1841091 291492 291492 291492 1598 1598 1598 4030998 3557572 0 445425 55580 55580 179323 157429 21894 2421602 2121240 300362 71568 62691 8877 174952 152904 22048 187304 164072 23232 3800 3800 25931 25931 28847 28847 125467 107752 17715 19832 16468 3364 192428 173185 19243 12883 12621 262 3428 3428 121809 109627 12182 33885 26890 6995 FOOD 188884 188884 MATERIALS/SUPPLIES 58681 58681 FUNDRAISING 8230 8230 FIELD TRIPS 4877 4877 8074 4520 3554 3927385 3417421 501734 8230 1213941 901716 3901 14896 9745 16124 10944980 4177029 6391238 6767951 8924807 10008326 16543632 17709013 188862 217580 174537 168348 363399 385928 X 16180233 17323085 16180233 17323085 16543632 17709013 103613 1039239 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8924807 1083519 10008326 11431618 -2506811 8924807 12614726 -1183108 11431618 10175580 2439146 12614726 9618652 756928 200000 10175580 1.00000 0.00000 0.00000 0 0 4926796 4926796 4703420 3257297 1446123 925702 919732 5970 389062 389062 6767951 X 5041390 1039239 1039239 4002151 28847 28847 4030998 3898538 0 3898538 28847 28847 3927385 PART V, LINE 4: THE SCHOOL REGULARLY MONITORS THE AVAILABILITY OF RESOURCES REQUIRED TO MEET ITS OPERATING NEEDS AND THE CURRENT AND FUTURE COMMITMENTS, WHILE ALSO STRIVING TO MAXIMIZE ITS AVAILABLE FUNDS. THE SCHOOL'S BOARD DESIGNATED RESERVE FUND IS AVAILABLE FOR OPERATING EXPENSES AT THE BOARD'S DISCRETION. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SIMILARLY, THE SCHOOL IS EXEMPT FROM ILLINOIS INCOME TAXES. CONTRIBUTIONS TO THE SCHOOL ARE TAX DEDUCTIBLE AS THE SCHOOL QUALIFIES UNDER SECTION 170(C) OF THE INTERNAL REVENUE CODE. 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 FOLLOWING NOTICE WAS PUBLISHED IN THE LOCAL NEWSPAPER AND IN THE PARENT HANDBOOK OF THE SCHOOL: THE GERTRUDE B NIELSEN CHILD CARE AND LEARNING CENTER INC, 3835 WILLOW RD, NORTHBROOK, ILLINOIS 60062, ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. SCHEDULE E, PART I, LINE 6 ILLINOIS NETWORK OF CHILD CARE RESOURCE & REFERRAL AGENCIES. 1 CHILD CARE ASSISTANCE/SCHOLARSHIP 3 55580 VALUE OF TUITION WAIVER CHILD CARE ASSISTANCE/SCHOLARSHIP PART I, LINE 2: THE SCHOOL HAS A POLICY FOR GRANTING CHILD CARE ASSISTANCE TO EMPLOYEES. THIS POLICY IS ADMINISTERED EACH YEAR BY THE SCHOOL AND APPROVED BY THE BOARD. 0 0 0 0 0 0 0 1 0 REAGAN DENOTTO EXECUTIVE DIRECTOR 134222 0 18000 0 3952 0 0 0 8235 0 164409 0 0 0 PART I, LINE 7 SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD BASED UPON PERFORMANCE. TOM LEN CUSTOM HOMES TOM LEN - BOARD DIRECTOR - OWNER 194721 CONSTRUCTION COSTS AND ROAD PAVING 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BY-LAWS ON MAY 2ND, 2024, TO CHANGE THE PROCESS OF AMENDING THE BY-LAWS BY: (I) THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF THE MEMBERS PRESENT AND VOTING, WHETHER IN PERSON OR BY PROXY, AT A MEETING FOR WHICH WRITTEN NOTICE OF THE PURPOSE HAS BEEN GIVEN; AND (II) THE AFFIRMATIVE VOTE OF AT LEAST A MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS PRESENT AND VOTING, WHETHER IN PERSON OR BY PROXY, AT A MEETING FOR WHICH WRITTEN NOTICE OF THE PURPOSE HAS BEEN GIVEN. THE ORGANIZATION AMENDED ITS BY-LAWS ON MAY 2ND, 2024, TO CHANGE THE PROCESS OF AMENDING THE ARTICLES OF INCORPORATION TO: THE BOARD OF DIRECTORS FIRST SHALL ADOPT A RESOLUTION SETTING FORTH THE PROPOSED AMENDMENT AND DIRECTING THAT IT BE SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS OF THE CENTER FOR WHICH WRITTEN NOTICE OF THE PURPOSE SHALL BE GIVEN. AT SUCH MEETING, THE PROPOSED AMENDMENT SHALL BE ADOPTED BY THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF THE MEMBERS PRESENT AND VOTING, WHETHER IN PERSON OR BY PROXY. FORM 990, PART VI, SECTION A, LINE 6 THERE WERE ORIGINALLY THREE MEMBERS OF THE SCHOOL. THESE THREE MEMBERS HAD THE SOLE AUTHORITY TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS AND THE OFFICERS OF THE SCHOOL. THE ORIGINAL MEMBERS WERE TWO SONS OF THE FOUNDER OF THE SCHOOL AND THE FAMILY'S ATTORNEY. CURRENTLY, THERE IS ONE MEMBER, ONE GRANDDAUGHTER OF THE FOUNDER OF THE SCHOOL AND THREE OFFICERS OF THE BOARD; THE PRESIDENT, SECRETARY AND TREASURER. FORM 990, PART VI, SECTION A, LINE 7A THERE IS ONE MEMBER OF THE SCHOOL, 3 OFFICERS, AND 4 ADDITIONAL MEMBERS OF THE BOARD OF DIRECTORS. THE MEMBER IS ONE GRANDDAUGHTER OF THE FOUNDER OF THE SCHOOL. THE MEMBER HAS THE RESPONSIBILITY AND THE AUTHORITY TO ELECT THE OFFICERS AND DIRECTORS OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 7B BOARD MEMBERS HAVE THE AUTHORITY TO MAKE ALL CHANGES TO THE GOVERNING DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE PRIOR TO FILING. BOARD MEMBERS ARE INFORMED THAT IT IS AVAILABLE AND IT IS MADE AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THESE ARE REVIEWED AND MONITORED BY THE BOARD ON AN ON-GOING BASIS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED IN WRITING BY THE PRESIDENT OF THE BOARD EACH YEAR AND IS BASED ON A PERFORMANCE EVALUATION. THERE HAS BEEN NO INDEPENDENT SALARY REVIEW SINCE HER HIRING NOR HAS THERE BEEN ANY SUBSTANTIAL CHANGE IN HER COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PAGE 12, PART XII LINE 2C THE FINANCE COMMITTEE AND BOARD OF DIRECTORS ACT AS THE AUDIT COMMITTEE OF THE ORGANIZATION.