Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $21,495

• 2a · Program service revenue: MEDICAID

  total $810,849 · related or exempt $810,849

• 2b · Program service revenue: CONTRACT SERVICE REVENUE

  total $314,778 · related or exempt $314,778

• 10a · Gross sales of inventory

  $119,520

• 10b · Cost of goods sold

  $119,520

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: MISCELLANEOUS REVENUE

  total $3,023 · excluded $3,023

• 11e · Other revenue, total

  $3,023

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $697,414 · program services $550,227 · management and general $147,187

• 9 · Other employee benefits

  total $46,764 · program services $43,741 · management and general $3,023

• 10 · Payroll taxes

  total $53,258 · program services $41,903 · management and general $11,355

• 11c · Fees: accounting

  total $17,000 · management and general $17,000

• 12 · Advertising and promotion

  total $880 · program services $551 · management and general $329

• 13 · Office expenses

  total $34,552 · program services $9,098 · management and general $25,454

• 16 · Occupancy

  total $143,122 · program services $127,895 · management and general $15,227

• 17 · Travel

  total $50,626 · program services $50,626

• 22 · Depreciation, depletion and amortization

  total $74,860 · program services $66,788 · management and general $8,072

• 23 · Insurance

  total $57,661 · program services $57,419 · management and general $242

• 24a · Other expenses: SUPPLIES

  total $76,081 · program services $57,670 · management and general $18,411

• 24b · Other expenses: FOOD EXPENSE

  total $2,997 · management and general $2,997

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $235,715 · end of year $193,238

• 4 · Accounts receivable

  beginning of year $95,894 · end of year $106,030

• 8 · Inventories for sale or use

  beginning of year $7,653 · end of year $1,771

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,286 · end of year $1,406

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

  $2,573,905

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

  $2,201,498

• 10c · Land, buildings and equipment, net

  beginning of year $415,156 · end of year $372,407

• 17 · Accounts payable and accrued expenses

  beginning of year $795,279 · end of year $819,497

• 25 · Other liabilities

  beginning of year $1,539,918 · end of year $1,539,918

• 27 · Net assets without donor restrictions

  beginning of year -$1,579,493 · end of year -$1,684,563

The filer's explanations (Part III)

PART I, LINE 3

LOUISE GRAHAM REGENERATION CENTER, INC.'S EXECUTIVE DIRECTOR IS EMPLOYED BY R'CLUB CHILD CARE, INC., A RELATED 501(C)(3) ORGANIZATION. THE FOLLOWING METHODS ARE UTILIZED BY R'CLUB CHILD CARE, INC. TO ESTABLISH COMPENSATION FOR THE EXECUTIVE DIRECTOR: - COMPENSATION SURVEY OR STUDY - WRITTEN EMPLOYMENT CONTRACTS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE

PART I, LINE 4B

R'CLUB CHILD CARE, INC., A RELATED 501(C)(3) ORGANIZATION, MAINTAINS A NON-QUALIFIED RETIREMENT PLAN AS INDUCEMENT AND MOTIVATION TO EMPLOYEES PURSUANT TO SECTION 457(B) OF THE IRC OF 1986. KEY EMPLOYEES, AS DETERMINED BY THE SOLE DISCRETION OF THE BOARD OF DIRECTORS, ARE ELIGIBLE TO PARTICIPATE. R'CLUB CHILD CARE, INC.'S CONTRIBUTIONS TO THE PLAN ARE DISCRETIONARY AND ARE LIMITED TO THE MAXIMUM AMOUNT ALLOWABLE UNDER THE IRC. THE FOLLOWING WAS CONTRIBUTED TO THE PLAN ON BEHALF OF THE FILING ORGANIZATION'S EXECUTIVES: DEBRA BALLINGER - $16,152 TIMOTHY YEAZELL - $10,272