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Nonprofiteer
← THE CHILDRENS LEARNING CENTER INC

Form 990 for tax year 2023

Filed by THE CHILDRENS LEARNING CENTER INC.

Totals

Total revenue
$7,377,374
Total expenses
$6,384,363
Contributions and grants received
$4,686,800
Grants paid
$155,995
Program service revenue
$2,366,575
Investment income
$166,933
Other revenue
$157,066
Total assets, end of year
$13,115,998
Total liabilities, end of year
$488,170
Net assets or fund balances, end of year
$12,627,828
Program services expenses (Part IX)
$5,738,732
Management and general expenses
$282,368
Fundraising expenses
$363,263
Program service expenses (Part III)
$5,738,732

Program services were 89.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $641,244

  • 1e · Government grants (contributions)

    $3,161,377

  • 1f · All other contributions, gifts and grants

    $884,179

  • 1g · Noncash contributions included above

    $74,303

  • 2a · Program service revenue: CHILD CARE&PRESCHOOL TUITION

    total $2,366,575 · related or exempt $2,366,575

  • 3 · Investment income

    total $191,422 · related or exempt $191,422

  • 7a · Gross sales of assets other than inventory

    securities $1

  • 7b · Less cost or other basis and sales expenses

    securities $24,490

  • 7c · Gain or loss

    securities -$24,489

  • 7d · Net gain or loss

    total -$24,489 · related or exempt -$24,489

  • 8a · Fundraising events: gross income

    $155,558

  • 8c · Net income from fundraising events

    total $155,558 · excluded $155,558

  • 11a · Other revenue: MISCELLANEOUS

    total $1,508 · related or exempt $1,508

  • 11e · Other revenue, total

    $1,508

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $155,995 · program services $155,995

  • 5 · Compensation of officers, directors and key employees

    total $201,354 · management and general $80,542 · fundraising $120,812

  • 7 · Other salaries and wages

    total $3,680,307 · program services $3,479,941 · management and general $79,355 · fundraising $121,011

  • 8 · Pension plan contributions

    total $419,273 · program services $398,321 · management and general $12,230 · fundraising $8,722

  • 9 · Other employee benefits

    total $514,443 · program services $488,393 · management and general $15,104 · fundraising $10,946

  • 10 · Payroll taxes

    total $335,257 · program services $306,165 · management and general $14,638 · fundraising $14,454

  • 11b · Fees: legal

    total $11,642 · program services $9,710 · management and general $1,932

  • 11c · Fees: accounting

    total $29,437 · program services $26,947 · management and general $2,490

  • 11f · Fees: investment management

    total $16,795 · management and general $16,795

  • 11g · Fees: other

    total $252,546 · program services $177,124 · management and general $14,967 · fundraising $60,455

  • 12 · Advertising and promotion

    total $27,970 · program services $122 · management and general $5,582 · fundraising $22,266

  • 13 · Office expenses

    total $127,081 · program services $110,002 · management and general $15,506 · fundraising $1,573

  • 16 · Occupancy

    total $160,990 · program services $154,884 · management and general $4,519 · fundraising $1,587

  • 17 · Travel

    total $37,449 · program services $36,314 · management and general $1,135

  • 22 · Depreciation, depletion and amortization

    total $66,292 · program services $59,109 · management and general $5,746 · fundraising $1,437

  • 23 · Insurance

    total $53,534 · program services $44,844 · management and general $8,690

  • 24a · Other expenses: PROGRAM SUPPLIES & MEALS

    total $253,127 · program services $253,127

  • 24b · Other expenses: PARENT EXPENSES & MEETING

    total $33,758 · program services $33,758

  • 24c · Other expenses: TUITION REFUNDS & ADJ

    total $7,113 · program services $3,976 · management and general $3,137

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $480,601 · end of year $422,600

  • 2 · Savings and temporary cash investments

    beginning of year $733,425 · end of year $1,508,330

  • 3 · Pledges and grants receivable

    beginning of year $362,606 · end of year $191,695

  • 4 · Accounts receivable

    beginning of year $41,886 · end of year $15,078

  • 9 · Prepaid expenses and deferred charges

    beginning of year $46,957 · end of year $6,663

  • 10a · Land, buildings and equipment: cost or other basis

    $1,755,566

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,151,132

  • 10c · Land, buildings and equipment, net

    beginning of year $647,905 · end of year $604,434

  • 13 · Investments: program-related

    beginning of year $4,748,493 · end of year $5,760,216

  • 14 · Intangible assets

    beginning of year $5,302,629 · end of year $4,606,982

  • 15 · Other assets

    beginning of year $319

  • 17 · Accounts payable and accrued expenses

    beginning of year $442,633 · end of year $488,115

  • 19 · Deferred revenue

    beginning of year $2,250 · end of year $55

  • 27 · Net assets without donor restrictions

    beginning of year $6,617,311 · end of year $8,020,856

  • 28 · Net assets with donor restrictions

    beginning of year $5,302,627 · end of year $4,606,972

Mission and programs · 2023

Mission

CLC DEVELOPS A FOUNDATION FOR FUTURE CONTRIBUTING MEMBERS OF SOCIETY AND STRONG COMMUNITIES BY PROVIDING ACCESSIBLE AND RESEARCH-BASED PROGRAMS FOR YOUNG CHILDREN AND FAMILIES.

  • CLC'S TETON COUNTY, WYOMING TUITION-BASED CHILDCARE PROGRAM PROVIDES EARLY CHILDHOOD CARE FOR CHILDREN FROM BIRTH THROUGH AGE 5. TUITION ASSISTANCE IS AVAILABLE FOR FAMILIES BASED ON FINANCIAL NEED. CHILDREN ARE SERVED IN INCLUSIVE CLASSROOMS, IN WHICH CHILDREN WITH SPECIAL NEEDS LEARN ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS. 213 CHILDREN WERE SERVED BY THIS PROGRAM. IN-KIND GIFTS OF SERVICES, SUPPLIES AND FACILITIES TO THIS PROGRAM TOTALED 402,518.

    Expenses $2,631,382 · Grants $128,220 · Revenue $2,307,935

  • CLC'S SUBLETTE COUNTY, WYOMING PROGRAMS INCLUDE SPECIAL EDUCATION SERVICES AND A TUITION-BASED CHILDCARE PROGRAM. THROUGH DEVELOPMENTAL SCREENINGS, STAFF MEMBERS IDENTIFY CHILDREN BIRTH THROUGH AGE 5 WHO ARE ELIGIBLE TO RECEIVE SPECIAL EDUCATION SERVICES. 200 CHILDREN ARE SERVED BY THESE PROGRAMS. THROUGH THE TUITION-BASED CHILDCARE PROGRAM, CHILDREN AGES 3 TO 5 ATTEND PRESCHOOL IN INCLUSIVE CLASSROOMS, IN WHICH CHILDREN WITH SPECIAL NEEDS LEARN ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS. PROVIDES EARLY CHILDHOOD EDUCATION TO CHILDREN FROM 3 TO 5 YEARS OLD. 56 CHILDREN ARE SERVED. THESE PROGRAMS ARE OFFERED IN PINEDALE AND BIG PINEY, WYOMING.

    Expenses $795,246 · Grants $64 · Revenue $58,640

  • EARLY HEAD START AND HEAD START PROGRAMS SERVE AT-RISK FAMILIES IN TETON COUNTY, WYOMING. TO QUALIFY FOR SERVICES, FAMILIES MUST BE AT OR BELOW THE FEDERAL POVERTY LEVEL, BE EXPERIENCING HOMELESSNESS, OR MEET OTHER PERTINENT RISK FACTORS. EARLY HEAD START SERVES 37 CHILDREN FROM BIRTH TO 3 YEARS OLD, WHILE HEAD START SERVES 42 CHILDREN FROM 3 TO 5 YEARS OLD. IN-KIND GIFTS OF SERVICES, SUPPLIES AND FACILITIES TO THIS PROGRAM TOTALED 204,203, PLUS UNVALUED SERVICES FROM COMMUNITY RESOURCE AGENCIES.

    Expenses $1,356,639 · Grants $12,157

  • TETON COUNTY SPECIAL EDUCATION PROGRAM PROVIDES SCREENING, EDUCATION, AND THERAPY FOR CHILDREN FROM BIRTH TO 5 YEARS OLD. THE PROGRAM IDENTIFIES CHILDREN WITH SPECIAL NEEDS THROUGH DEVELOPMENTAL SCREENING AND PROVIDES SERVICES UNTIL THEY BEGIN KINDERGARTEN. 257 CHILDREN WERE SERVED THROUGH SCREENING AND SPECIAL EDUCATION PROGRAMS. IN-KIND GIFTS OF SERVICES, SUPPLIES AND FACILITIES TO THIS PROGRAM TOTALED 139,429.

    Expenses $955,465 · Grants $15,554

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Karina Carrillo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • Courtney Marvin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Marina Hoggan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.6

  • Leslie Nate

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Melanie Bennett

    CO-CHAIR

    Total calculated
    $0
    Hours/week
    0.67

  • Katie Mannen

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Tami Trover Crosson

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.8

  • Marilee Gordon

    CO-CHAIR

    Total calculated
    $0
    Hours/week
    2.6

  • Stephanie Hardeman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.6

  • David Park

    TREASURER

    Total calculated
    $0
    Hours/week
    0.9

  • Tote Turner

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.75

  • Emily Frupport

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.65

  • Natalie Sims

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.23

  • Patricia Boyd

    EXECUTIVE DI

    Total calculated
    $201,354
    From this org
    $175,052
    From related orgs
    $0
    Other
    $26,302
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,052
    Bonus
    not reported
    Other
    not reported
    Deferred
    $26,302
    Nontaxable benefits
    not reported
    Filer's total
    $201,354

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
22 February 2025
IRS schema version
2023v6.0
Source object
202520799349300137

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