2026-04-08T16:30:38-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-07-01 910890115 THE CHILDREN'S SCHOOL CHIL 2065236899 7400 WOODLAWN AVE NE SEATTLE WA 98115 NICOLE NOONE PRESIDENT 2065236899 2026-04-07 1 1 ALLEN GILBERT CPA P01380103 4252506100 2026-04-07 2024 2025-03-06 01:10:19Z NICOLE NOONE 7400 WOODLAWN AVE NE SEATTLE WA 98115 469627 0 X WWW.TCSSEATTLE.ORG X 1965 WA ASSIST AND NURTURE, IN A HEALTHY & CARING ENVIRONMENT, THE EDUCATIONAL, SOCIAL, EMOTIONAL, AND PHYSICAL DEVELOPMENT OF YOUNG CHILDREN. 5 5 19 5 0 0 34008 74284 520128 388343 1 0 32 4538 554169 467165 0 0 0 0 407162 346692 0 0 12094 171949 153393 579111 500085 -24942 -32920 267864 232600 131571 129227 136293 103373 OUR MISSION IS TO ASSIST AND NURTURE, IN A HEALTHY AND CARING ENVIRONMENT, THE EDUCATIONAL, SOCIAL, EMOTIONAL, AND PHYSICAL DEVELOPMENT OF YOUNG CHILDREN. 0 0 425933 0 390343 THE CHILDREN'S SCHOOL (TCS) IS A PRESCHOOL PROGRAM IN NE SEATTLE. WE PROVIDE A SOLID PRE-SCHOOL FOUNDATION FOR APPROXIMATELY 30 CHILDREN AGED 2.5 TO 6 YEARS. DRAWING ON OUR 60-YEAR HISTORY, WE SUPPORTED OUR FAMILIES THROUGH ANOTHER CHALLENGING YEAR OF ECONOMIC HEADWINDS, AND WE CONTINUE TO PROVIDE A SAFE, SUPPORTIVE AND NURTURING ENVIRONMENT FOR OUR STUDENTS. 425933 1 1 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 1 3 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X GREGORY NOONE 2062457900 2314 N 40TH ST SEATTLE WA 98103 FRANCINE PELAEZ EXECUTIVE DIRECTOR 35.00 X 70875 0 9393 NICOLE NOONE BOARD PRESIDENT 8.00 X X 0 0 0 JOSH JACOBSEN BOARD SECRETARY 2.00 X X 0 0 0 GREGORY NOONE TREASURER 2.00 X X 0 0 0 JILL KENDALL DIRECTOR 1.00 X 0 0 0 CYD PAIVA DIRECTOR 1.00 X 0 0 0 70875 0 9393 0 0 0 0 0 10000 64284 7500 74284 TUITION 611110 387946 387946 REGISTRATION FEES 611110 397 397 388343 5000 10000 2462 2538 2538 MISCELLANEOUS 611110 2000 2000 2000 467165 390343 0 2538 81893 49136 24568 8189 203804 203804 34284 34284 26711 23907 2103 701 19782 19782 10366 9278 816 272 5994 5994 96641 86498 7607 2536 897 897 4302 3850 339 113 5674 5078 447 149 5112 4576 402 134 MISC PROGRAM EXPENSE 4625 4625 500085 425933 62058 12094 75777 46186 232711 47297 191087 185414 1000 1000 267864 232600 1252 907 130319 128320 131571 129227 X 136293 103373 136293 103373 267864 232600 -32920 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 226952 41538 185414 5759 5759 0 185414 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT OF THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED ANNUALLY (IN JANUARY OR FEBRUARY) IN NEWSPAPERS WHICH SERVE THE COMMUNITIES FROM WHICH MOST STUDENTS ARE DRAWN. THE POLICY WAS PUBLISHED IN FEBRUARY 2016 IN "CITY LIVING SEATTLE" (PUBLISHED BY PACIFIC PUBLISHING). SCHEDULE E, PART I, LINE 4 IT WOULD BE DISCRIMINATORY TO RECORD THE RACIAL COMPOSITION OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 2 BOARD PRESIDENT (NICOLE NOONE) AND BOARD TREASURER (GREGORY NOONE) ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, A COPY OF THE PREPARED 990 IS REVIEWED BY PRESIDENT AND TREASURER, THEN FULL BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS AND IS REVIEWED ANNUALLY. THE POLICY INCLUDES A DUTY TO DISCLOSE CONFLICTS. THE POLICY STIPULATES THAT ANY DIRECTOR MAY RECUSE THEMSELVES AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE HAS OR MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR EXECUTIVE COMMITTEE MEETING, BUT AFTER THE PRESENTATION, THEY SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION, ARRANGEMENT, OR OTHER MATTER INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE BOARD OR EXECUTIVE COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER TCS CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A FINANCIAL CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A FINANCIAL CONFLICT OF INTEREST, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN TCS'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY: A. IF THE BOARD OR EXECUTIVE COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR EXECUTIVE COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE THE ACCOUNTANT INCORRECTLY CHECKED THE ACCRUAL BASIS ON THE PRIOR YEAR FORM 990; HOWEVER, WE ADOPTED THE MODIFIED CASH BASIS AS OUR ACCOUNTING METHOD FOR PREPARING THE FORM 990.