2026-02-06T10:18:16-05:00 2024-12-31 412009053 DAO T NGUYEN CPA 4011 WEST BROADWAY AVE ROBBINSDALE MN 55422 990 2024-01-01 464224707 EARLY STEPS LEARNING FOUNDATION % GARSHENA STEWART EARL 7632002532 6122 42ND AVE NORTH CRYSTAL MN 55422 GARSHENA STEWART EXECUTIVE DIRECTOR 7632002532 2025-05-14 true true DAO NGUYEN CPA P00247730 7637577685 2026-02-06 2024 2025-03-06 01:10:19Z GARSHENA STEWART 6122 42ND AVE NORTH CRYSTAL MN 55422 466853 false X www.esl-foundationabc.org X 2016 MN Early Steps Learning Foundation provides high quality childcare to children from 16 months to 5 years of age. We emphasize on providing a safe, fun learning environment where children can explore while their growth and development is nurtured. 5 5 7 2 0 0 0 347904 451272 0 37049 15581 384953 466853 0 0 184406 232670 0 0 243809 218194 428215 450864 -43262 15989 101174 115027 33766 25000 67408 90027 Early Steps Learning Foundation provides high quality childcare to children from 16 months to 5 years of age. We emphasize on providing a safe, fun learning environment where children can explore while their growth and development is nurtured. 449914 These Program service expenses were required to run a daycare program. 449914 true false false false false false false false false false true false 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 false false false false false true 0 0 true 7 true false false false false false false false false false false false false false false false false false X 5 5 true false false false false false false true true false false true true true true true true true true false MN X GARSHENA STEWART 7632002532 6122 42ND AVE NORTH CRYSTAL MN 55422 GARSHENA STEWART EXECUTIVE DIRECTOR 50.00 0.00 X 62820 0 0 NORA KELLY VICE CHAIRWOMAN 40.00 0.00 X X 27984 0 0 TIFFANY MCGEE TREASURER 40.00 0.00 X 23065 0 0 MARY BADY SECRETARY 1.00 0.00 X 0 0 0 MARZELL MCGEE BOARD MEMBER 1.00 0.00 X 0 0 0 113869 0 0 0 false false false DAYCARE INCOME 624410 451272 451272 451272 STATE GRANT 624100 15581 15581 15581 466853 466853 0 0 X 113869 113869 88815 88815 29986 29986 3250 3250 6751 6751 10232 10232 100992 100992 1284 1284 3634 3634 CENTER FOOD AND SUPPLIES 45183 45183 PAYROLL PROCESSING FEES 5682 5682 DUES AND SUBSCRIPTION 3081 3081 38105 37155 950 450864 449914 950 0 23884 23464 51325 69232 31507 9176 25965 22331 101174 115027 25000 25000 8766 33766 25000 X 67408 90027 67408 90027 101174 115027 X 15989 6630 0 X false false false X 238180 271518 346562 414074 479517 1749851 238180 271518 346562 414074 479517 1749851 1749851 1749851 1.00000 1.00000 X 20000 2000 18000 11507 7176 4331 22331 Officer directors etc family relationship Part VI line 2 All of Early Steps Learning Foundations Board of Directors share a family relationship. Marzell McGee is the mother of Nora Kelly and Mary Bady; Garshena Stewart and Tiffany McGee are the daughters of Nora Kelly. Form 990 governing body review Part VI line 11 The organization 990 is compiled by our accountant with the assistance of the Treasurer of Early Steps Learning Foundations. Once the 990 has been completed it is shared amongst the Board of Directors over a virtual meeting for review and open for comment prior to the approval of filing. All comments and questions are resolved prior to filing, primarily through email between all board members. Conflict of interest policy compliance Part VI line 12c Early Steps Learning Foundations Conflict of interest policy is viewed annually by each board member. During this time all board members collectively review each Board Members statement and discuss any questions members may have. In the event conflict shall need to be resolved, Board Members anonymously vote to reach conflict resolution. Members are bound to report any changes to their situation throughout the year. The Executive Chairperson will poll the board as to their status at annual board meetings and those results are compiled in minutes. CEO executive director top management comp Part VI line 15a During the organization structure of Early Steps Learning Foundation as an entity, it was agreed upon by the Governing Board of Directors that all Board Members will receive a salary upon working hourly at the onsite locatins as an employee. The Board also established that upon the growth of revenue of Early Steps Learning Foundation, the board would meet again to establish a salary for the Board of Directors according to their professional work ethic. The salary would also reflect the preferred salary of firms such as the Minnesota Council for Non-Profit. Other officer or key employee compensation Part VI line 15b During the organization structure of Early Steps Learning Foundation as an entity, it was agreed upon by the Governing Board of Directors that all Board Members will receive a salary upon working hourly at the onsite locations as an employee. The Board also established that upon the growth of revenue of Early Steps Learning Foundation, the board would meet again to establish a salary for the Board of Directors according to their professional work ethic. The salary would also reflect the preferred salary of firms such as the Minnesota Council for Non-Profit. Governing documents etc available to public Part VI line 19 Form 990 is available to the public upon request. Explanation of other changes in net assets or fund balances Part XI line 9 The Organization applied and received 2nd PPP loan in the amount of $31,327. It was forgiven as of 12/31/2021. List of other expenses Part IX line 24e Protective Gears: 6236; Training and Certification: 1475 Weekly Cleaning: 14100 Graduation Expenses: 2300 Pest Control: 798 Staff Expenses: 650 Summer Calendar Expenses: 7284 Utilities: 7282 Maintenance: 7875 Professional Services: 5260