2025-06-27T10:58:48-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH 6TH STREET MINNEAPOLIS MN 55402 990 2023-09-01 237099244 WESTMORELAND CHILDREN'S CENTER INC WEST 3012297161 1 WESTMORELAND CIRCLE BETHESDA MD 20816 HELANE LIBBY KING EXECUTIVE DIRECTOR 3012297161 2025-06-25 1 0 CHICHI MSANGI P01972113 6123764500 2025-06-25 2023 2025-03-06 01:10:19Z HELANE LIBBY KING 1 WESTMORELAND CIRCLE BETHESDA MD 20816 2592378 0 X WWW.WCCBETHESDA.COM X 1971 MD TO PROVIDE QUALITY EARLY CHILDHOOD EDUCATION AND NURTURING CHILD CARE. 8 8 35 10 0 0 41788 10740 2256303 2473397 81696 108241 0 -5571 2379787 2586807 28907 18348 0 0 1423926 1720128 0 0 0 739831 721041 2192664 2459517 187123 127290 2913547 3198403 886310 739456 2027237 2458947 X OUR MISSION IS TO PROVIDE QUALITY EARLY CHILDHOOD EDUCATION AND CARING, NURTURING CHILD CARE IN A WAY THAT VALUES AND RESPECTS EACH CHILD'S INDIVIDUALITY, AND FACILITATES GROWTH IN ALL ASPECTS OF THE CHILD'S DEVELOPMENT. TO CARRY OUT THIS MISSION, THE WESTMORELAND CHILDREN'S CENTER IS COMMITTED TO EMPLOYING OUTSTANDING DEDICATED STAFF; FOSTERING A STRONG SCHOOL-PARENT PARTNERSHIP; AND ENCOURAGING SOCIAL RESPONSIBILITY. 0 0 2132789 18348 2473397 PRESCHOOL:NURSERY SCHOOL WITH FULL DAY CHILDCARE AS AN OPTION. 2132789 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 1 0 0 X CLARE CAHILL 3012297161 1 WESTMORELAND CIRCLE BETHESDA MD 20816 ARIEL MOYER CHAIR 1.00 X X 0 0 0 EMILY SCILIANO VICE CHAIR 1.00 X X 0 0 0 LAYLA GIBBONS SECRETARY 1.00 X X 0 0 0 NIUSHA FOSTER TREASURER 1.00 X X 0 0 0 KASIE BRILL FUNDRAISING 1.00 X 0 0 0 NEAL KUMAR LONG RANGE PLANNING 1.00 X 0 0 0 CHRISTINE RODDY PERSONNEL/FUNDRAISING 1.00 X 0 0 0 MARTELL GALLOWAY TEACHER REP 1.00 X 0 0 0 HELANE LIBBY KING EXECUTIVE DIRECTOR 60.00 X 132385 0 10859 132385 0 10859 1 0 0 0 0 7473 1467 1800 10740 TUITION REVENUE 611600 2424782 2424782 APPLICATION FEES 611600 48615 48615 2473397 108241 108241 0 7473 5571 -5571 -5571 2586807 2473397 0 102670 18348 18348 135231 47332 87899 1314257 1219487 94770 40385 39675 710 122338 108917 13421 107917 94744 13173 11471 11471 69546 69546 18420 18420 37772 33994 3778 8124 7313 811 267173 240455 26718 10224 9202 1022 26966 26750 216 22843 20559 2284 FOOD & FOOD EQUIPMENT 104919 104919 EDUCATION SUPPLIES & EQ 40376 40376 HEALTH & SAFETY 27828 27828 STAFF TRAINING 27802 27802 47577 46668 909 2459517 2132789 326728 0 270578 276407 2240 4423 5717 528918 456251 68334 72667 2175137 2602565 14768 378067 241047 2913547 3198403 104324 112005 248480 230267 150000 150000 383506 247184 886310 739456 X 2019742 2451452 7495 7495 2027237 2458947 2913547 3198403 127290 304420 0 X X 1 X 0 0 0 X 271684 266786 4898 141942 82184 59758 87978 87978 0 27314 19303 8011 72667 RIGHT OF USE ASSET 241047 241047 RIGHT OF USE LIABILITY 247184 247184 X PART X, LINE 2: OPERATIONS OF THE CENTER ARE EXEMPT FROM INCOME TAXES (OTHER THAN UNRELATED BUSINESS INCOME) PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE CENTER REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THERE WAS NO INCOME DERIVED IN THE YEARS ENDED AUGUST 31, 2024 AND 2023, FROM ANY UNRELATED TRADE OR BUSINESS. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE CENTER AT AUGUST 31, 2024 AND 2023. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 IN OUR WEBSITE AND APPLICATION 1 SIBLING DISCOUNTS 22 16524 N/A N/A SCHOLARSHIP AWARDS 1 1824 N/A N/A PART I, LINE 2: A SCHOLARSHIP WAS AWARDED IN CURRENT YEAR. SIBLING AND STAFF DISCOUNTS WERE AWARDED TO STUDENTS SPONSORED BY A WESTMORELAND EMPLOYEE AND TO STUDENTS WHO ALREADY HAVE A SIBLING ATTENDING WESTMORELAND. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPOSED OF FOUR OFFICERS OF THE BOARD AND THE EXECUTIVE DIRECTOR. THE FOUR BOARD OFFICERS COMPRISING THE EXECUTIVE COMMITTEE ARE THE CHAIRPERSON, VICE-CHAIRPERSON, TREASURER, AND SECRETARY. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER AND AUTHORITY TO MAKE RECOMMENDATIONS TO THE BOARD FOR ACTION BY THE FULL BOARD ON MATTERS, WHICH ARE TO BE TAKEN UP IN THE ORDINARY COURSE OF BUSINESS. THE EXECUTIVE COMMITTEE SHALL ALSO HAVE THE POWER AND AUTHORITY TO ACT, IN EMERGENCY, FOR AND ON BEHALF OF THE FULL BOARD. THE EXECUTIVE COMMITTEE SHALL PREPARE AN ANNUAL PERFORMANCE APPRAISAL AND REVIEW OF THE EXECUTIVE DIRECTOR, AND PRESENT THIS REVIEW TO HIM/HER ON A TIMELY BASIS. FORM 990, PART VI, SECTION B, LINE 11B THE ENTIRE BOARD RECEIVES COPIES OF THE 990 TO REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR SALARY BY REVIEWING SALARY OF COMPARABLE SCHOOLS EXECUTIVE. SALARY INCREASES ARE DOCUMENTED USUALLY AT THE LAST OR SECOND TO LAST BOARD MEETING OF THE FISCAL YEAR IN THE BOARD MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.