2025-12-11T13:11:04-05:00 2025-08-31 341639529 MCMANUS DOSEN & CO 7251 ENGLE RD STE 406 MIDDLEBURG HEIGHTS OH 441303400 990 2024-09-01 341460564 MIDDLEBURG EARLY EDUCATION CENTER MIDD 4408889922 7171 PEARL ROAD MIDDLEBURG HTS OH 441304946 TONYA FARRAN EXECUTIVE DIRECTOR 4408889922 2025-12-10 true true MICHAEL D MCMANUS CPA P00299019 4402433400 2025-12-10 2024 2025-03-06 01:10:19Z TONYA FARRAN 7171 PEARL ROAD MIDDLEBURG HTS OH 441304946 583702 false X WWW.MEEC.US/ X 1984 OH MIDDLEBURG EARLY EDUCATION CENTER'S MISSION IS TO SERVE ALL CHILDREN AND THEIR FAMILIES IN A LOVING AND CARING ENVIRONMENT. THE SPIRITUALITY OF EACH CHILD IS NURTURED TO GUIDE THEM TOWARD POSITIVE VALUES AND TO DEVELOP THEIR SELF-ESTEEM. THE SCHOOL IS COMMITTED TO QUALITY EDUCATION FOR ALL CHILDREN IN THE LEAST RESTRICTIVE ENVIRONMENT. ALL CLASSES AND CLASS SIZES ARE TAILORED TO MEET THE INDIVIDUAL NEEDS OF EACH CHILD. A POSITIVE LEARNING ENVIRONMENT HELPS FACILITATE LEARNING THROUGH DEVELOPMENTALLY AND INDIVIDUALLY APPROPRIATE PRACTICES IN NON-CATEGORICAL CLASSES. SERVICES WERE PROVIDED TO OVER 80 STUDENTS. 11 9 15 0 111737 48432 445042 512950 10596 13090 2693 7448 570068 581920 0 0 396721 436753 0 0 61675 40410 458396 477163 111672 104757 551195 629172 2690 2690 548505 626482 X MIDDLEBURG EARLY EDUCATION CENTER'S MISSION IS TO SERVE ALL CHILDREN AND THEIR FAMILIES IN A LOVING AND CARING ENVIRONMENT. THE SPIRITUALITY OF EACH CHILD IS NURTURED TO GUIDE THEM TOWARD POSITIVE VALUES AND TO DEVELOP THEIR SELF-ESTEEM. THE SCHOOL IS COMMITTED TO QUALITY EDUCATION FOR ALL CHILDREN IN THE LEAST RESTRICTIVE ENVIRONMENT. ALL CLASSES AND CLASS SIZES ARE TAILORED TO MEET THE INDIVIDUAL NEEDS OF EACH CHILD. A POSITIVE LEARNING ENVIRONMENT HELPS FACILITATE LEARNING THROUGH DEVELOPMENTALLY AND INDIVIDUALLY APPROPRIATE PRACTICES IN NON-CATEGORICAL CLASSES. SERVICES WERE PROVIDED TO OVER 80 STUDENTS. false false 392030 512950 M.E.E.C. IS A PRESCHOOL WHERE ALL CLASSES FEATURE FULL INCLUSION. CHILDREN WITH SPECIAL NEEDS LEARN SIDE BY SIDE WITH TYPICALLY DEVELOPING PEERS. CHILDREN AGES 18 MONTHS TO 6 YEARS ATTEND CLASSES, WITH EARLY INTERVENTION AND SPEECH-LANGUAGE THERAPY SERVICES AVAILABLE. 392030 true true false false false false false false false false true false false false true true false false 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 true 0 0 true 15 true false false false false false false false false false false false false false false X 11 9 false false false false false false false true true false false false true true true true true true true false OH X X CINDY TODOROV 4408889922 7171 PEARL ROAD MIDDLEBURG HEIGHTS OH 44130 ANITA HOLTZ TRUSTEE 0.50 X 0 0 0 MERRI KARP TRUSTEE 0.50 X X 0 0 0 NANCY KUDER CHAIRMAN 0.50 X X 0 0 0 LOIS MINUT SECRETARY 0.50 X 0 0 0 MARILYN SOMMERFELD VICE CHAIRMA 0.50 X 0 0 0 EDWARD SALEM TRUSTEE 0.50 X 0 0 0 MIKE ST CLAIR TRUSTEE 0.50 X 0 0 0 LAURA TEAGNO TRUSTEE 0.50 X 0 0 0 CINDY TODOROV BOOKKEEPER 32.00 X X 37533 0 0 TONYA FARRAN EXECUTIVE DI 32.00 X 52039 0 0 89572 false false false 48432 48432 TUITION AND PROGRAM FEES 512950 512950 512950 13090 13090 9230 1782 7448 7448 581920 512950 20538 89572 76136 13436 306638 260642 45996 40543 34462 6081 10700 10700 966 966 1240 1240 6410 6410 2899 2899 SCHOOL SUPPLIES 12088 12088 MISCELLANEOUS 2841 2841 CERTIFICATIONS 2292 2292 TELEPHONE 974 974 477163 392030 85133 0 3846 15091 498711 575198 4574 1153 361 438 141461 104169 43703 37292 551195 629172 2690 2690 2690 2690 X 548505 626482 548505 626482 551195 629172 104757 -26780 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 67647 30355 37292 73814 73814 37292 DEPOSITS 2690 2690 X 581920 581920 581920 477163 477163 477163 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE ISSUED A DETERMINATION LETTER ON MARCH 11, 1981, EXEMPTING THE CENTER FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. ON DECEMBER 4, 1985, THE INTERNAL REVENUE SERVICE ISSUED AN ADDITIONAL DETERMINATION LETTER CLASSIFYING THE CENTER AS AN ORGANIZATION THAT IS PUBLICLY SUPPORTED AS DEFINED IN SECTION 509 (A)(1) OF THE INTERNAL REVENUE CODE. THESE DETERMINATION LETTERS WERE ISSUED BASED ON INFORMATION SUPPLIED BY THE CENTER UNDER THE ASSUMPTION THAT THE OPERATIONS OF THE CENTER WILL BE AS STATED IN ITS APPLICATION FOR EXEMPTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE CENTER MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS DETERMINED THAT THE CENTER DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND THE ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CENTER BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO FISCAL YEAR 2022. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 MIDDLEBURG EARLY EDUCATION CENTER'S NON-DISCRIMINATION POLICY IS POSTED ON THE WEBSITE IN THE PARENT HANDBOOK. FORM 990 - ORGANIZATION'S MISSION MIDDLEBURG EARLY EDUCATION CENTER'S MISSION IS TO SERVE ALL CHILDREN AND THEIR FAMILIES IN A LOVING AND CARING ENVIRONMENT. THE SPIRITUALITY OF EACH CHILD IS NURTURED TO GUIDE THEM TOWARD POSITIVE VALUES AND TO DEVELOP THEIR SELF-ESTEEM. THE SCHOOL IS COMMITTED TO QUALITY EDUCATION FOR ALL CHILDREN IN THE LEAST RESTRICTIVE ENVIRONMENT. ALL CLASSES AND CLASS SIZES ARE TAILORED TO MEET THE INDIVIDUAL NEEDS OF EACH CHILD. A POSITIVE LEARNING ENVIRONMENT HELPS FACILITATE LEARNING THROUGH DEVELOPMENTALLY AND INDIVIDUALLY APPROPRIATE PRACTICES IN NON-CATEGORICAL CLASSES. SERVICES WERE PROVIDED TO OVER 80 STUDENTS. FORM 990, PAGE 6, PART VI, LINE 11B THE INDEPENDENT ACCOUNTING FIRM PREPARES FORM 990 IN CONNECTION WITH THE ANNUAL REVIEW OF THE ORGANIZATION. THE RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN. AFTER REVIEW, THE EXECUTIVE DIRECTOR DIRECTS THE ACCOUNTING FIRM TO ELECTRONICALLY FILE THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS ARE REVIEWED ANNUALLY AT THE JANUARY BOARD OF TRUSTEES MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES REVIEWS AND DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. THE BOARD CONSIDERS COMPARABLE SALARIES IN THE MARKET PLACE AS WELL AS THE QUALIFICATIONS AND PERFORMANCE OF THE INDIVIDUAL. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION HAS NO COMPENSATED OFFICERS OR KEY EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE PROVIDED TO MEMBERS OF THE PUBLIC UPON REQUEST.