2026-08-14T16:53:06-05:00 2024-12-31 332384639 CAPSTONE ACCOUNTING 3539 HEATHROW WAY SUITE 108 MEDFORD OR 97504 990 2024-01-01 931258855 OREGON CENTER FOR CREATIVE LEARNING DBA KID TIME OREG 5417729922 413 W MAIN ST MEDFORD OR 97501 SUNNY SPICER EXECUTIVE DIRECTOR 5417729922 2026-07-23 1 0 BRYCE C WILBERGER P01305978 5417796600 2026-07-23 2024 2025-03-06 01:10:19Z X SUNNY SPICER 9467971 0 X WWW.TCMSO.ORG X 1998 OR TO ENCOURAGE ALL CHILDREN TO LEARN & GROW THROUGH CREATIVE PLAY 10 10 94 221 0 0 987582 8176682 4007701 1194409 1035 1019 1640 64776 4997958 9436886 0 129329 0 0 2348203 2775947 0 0 174476 958553 1441954 3306756 4347230 1691202 5089656 9423049 20517544 2907896 2613567 6515153 17903977 TO ENCOURAGE ALL CHILDREN TO LEARN & GROW THROUGH CREATIVE PLAY 0 0 826914 546187 ADMISSIONS AND MEMBERSHIPS FOR DAY USE OF CHILDRENS GROWTH AND NUTURING FACILITIES INCLUDING GIFT AND SNACKSHOP TO SUPPORT CHILDRENS PLAY 3161092 129329 663780 IVY SCHOOL PRESCHOOL IMPLEMENTING THE PRESCHOOL PROMISE PROGRAMS BY PROVIDING HIGH QUALITY PRESCHOOL TO FAMILIES AT OR BELOW THE 200% POVERTY LEVEL 0 6209 CHILDRENS AND ADULT AFTER HOURS FACILITY FOR GATHERINGS TO FOSTER CHILDRENS GROWTH AND NEEDS SUPPORT THROUGH COMMUNITY 3988006 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 94 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OR X SUNNY SPICER 5417729922 413 W MAIN ST MEDFORD OR 97501 ALICIA WELDER PRESIDENT 2.00 X X 0 0 0 AMANDA OLSON SECRETARY 2.00 X X 0 0 0 ANDY BATZER TREASURER 2.00 X X 0 0 0 MAGGIE MAYERS BOARD MEMBER 2.00 X 0 0 0 KATIE LARSON VICE PRESIDENT 2.00 X X 0 0 0 JEREMY MARKIEWICZ BOARD MEMBER 2.00 X 0 0 0 MINDY FOLSOM BOARD MEMBER 2.00 X 0 0 0 CALIE KLOKE BOARD MEMBER 2.00 X 0 0 0 JEREMY CRISWELL BOARD MEMBER 2.00 X 0 0 0 JONATHAN CHAVEZ BAEZ BOARD MEMBER 2.00 X 0 0 0 SUNNY SPICER EXECUTIVE DIRECTOR 40.00 X 125200 0 12520 125200 0 12520 1 0 0 0 0 3863889 4312793 2750906 8176682 IVY SCHOOL 611110 646291 646291 MUSEUM INCOME 713990 544048 544048 SUMMER CAMP 611600 4070 4070 1194409 1019 1019 74094 31085 43009 43009 SPONSORSHIP 900099 15350 15350 OTHER INCOME 900099 6417 6417 21767 9436886 1216176 0 44028 129329 129329 125199 109474 9903 5822 2148648 1908565 122208 117875 110653 96755 8753 5145 49762 43512 3936 2314 341685 305347 16483 19855 10012 10012 152661 152661 64091 64091 5709 5709 24533 24533 430938 408076 11431 11431 23257 23257 5784 5784 240672 216604 12034 12034 30797 30797 IVY SCHOOL 135291 135291 SUPPLIES 120338 120338 REPAIR AND MAINTENANCE 104178 104178 MISCELLANEOUS 93693 93693 4347230 3988006 184748 174476 4006376 4581501 1157 7297621 3270 3270 9401344 910437 5413403 8490907 143088 9423049 20517544 121831 269471 2380999 2000000 196000 190227 209066 153869 2907896 2613567 X 6515153 10277556 7626421 6515153 17903977 9423049 20517544 X 5089656 6353036 -53868 X 0 0 0 X 935283 2582444 3677945 3965607 7721331 18882610 935283 2582444 3677945 3965607 7721331 18882610 18882610 289 828 1162 1035 1019 4333 344487 3950 1640 82818 432895 19319838 4526982 0.97740 X SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME SPECIAL EVENTS: 2021 AMOUNT: $157,034 2022 AMOUNT: $3,950 2023 AMOUNT: $1,640 2024 AMOUNT: $74,094 SBA PPP LOAN FORGIVENESS 2021 AMOUNT: $187,453 OTHER INCOME 2024 AMOUNT: $21,767 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1732500 1732500 1017500 12719 1004781 6149528 469807 5679721 89068 48599 40469 412748 379312 33436 8490907 LEASE PAYABLE 153869 153869 X 9467971 31085 31085 9436886 0 9436886 4378315 31085 31085 4347230 0 4347230 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE CODE. INTERNAL REVENUE CODE SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. THE ORGANIZATION HAS NOT IDENTIFIED ANY UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION'S FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AND ANNUAL FILINGS WITH THE STATE OF OREGON, ARE SUBJECT TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION HAS CONCLUDED NO MATERIAL UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN ON ANY OPEN TAX RETURNS. FOR THE CURRENT YEAR, MANAGEMENT BELIEVES ALL TAX POSITIONS ARE FULLY SUPPORTABLE BY EXISTING FEDERAL LAW AND RELATED INTERPRETATIONS AND THERE ARE NO UNCERTAIN TAX POSITIONS TO CONSIDER. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FROM FUNDRAISING PART VIII LINE 8B 31,085. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FROM FUNDRAISING PART VIII LINE 8B 31,085. ACORNS AND IVY 31769 31769 13555 OTHER EVENTS 42325 42325 17530 74094 74094 31085 31085 43009 0 SCHOLARSHIPS 4 27360 0 X 1 2750000 FAIR MARKET VALUE X OTHER GOODS 1 906 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE GOVERNING BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING FORM 990, PART VI, SECTION B, LINE 12C IF A CONFLICT OF INTEREST IS PRESENT, THE INDIVIDUAL EXCUSES THEMSELF FORM 990, PART VI, SECTION C, LINE 19 NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XI, LINE 9: DISCOUNT ON PLEDGES RECEIVABLE -53,868. FORM 990 THE FORM 990 IS BEING AMENDED TO CORRECT INCOME, EXPENSES, ASSETS AND LIABILITIES. THE RETURN HAD BEEN COMPLETED BEFORE THE FINANCIAL STATEMENTS OF THE ORGANIZATION AND IN PREPARING THE FINANCIAL STATEMENTS CHANGES WERE MADE TO THE TRIAL BALANCE WHICH WERE NOT REFLECTED ON THE ORIGINAL FILED 990