2024-07-15T08:47:52-05:00 2021-12-31 383635706 REHMANN ROBSON LLC 675 ROBINSON RD JACKSON MI 49203 990 2021-01-01 237001501 HIGHSCOPE EDUCATIONAL RESEARCH FOUNDATION HIGH 7344852000 600 N RIVER ST YPSILANTI MI 48198 LUZ ALEJANDRA BARRAZA PRESIDENT 7344852000 2024-06-25 1 LUZ ALEJANDRA BARRAZA 999009999 LAURA E COSTON CPA P01750862 5177876503 2024-02-19 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X LUZ ALEJANDRA BARRAZA 600 N RIVER ST YPSILANTI MI 48198 9194284 0 X WWW.HIGHSCOPE.ORG X 1968 MI TO LIFT LIVES THROUGH EDUCATION. 10 10 47 13 0 0 2375360 3110002 1178972 2711593 -75302 35729 2400013 2597068 5879043 8454392 0 0 0 0 3923847 3232882 0 0 226282 2367898 2810771 6291745 6043653 -412702 2410739 5127389 6787467 2100662 1181636 3026727 5605831 X HIGHSCOPE SUPPORTS THE DEVELOPMENT OF CHILDREN BIRTH THROUGH AGE EIGHT BY PROVIDING QUALITY, RESEARCH-BASED CURRICULUM, PROFESSIONAL LEARNING AND OTHER SUPPORTS WITHIN THE CONTEXT OF FAMILIES AND THEIR COMMUNITIES. 0 0 732896 2282551 DISSEMINATION AND PUBLICATION - PUBLISH TEACHER RESOURCES, CURRICULUM, AND RELATED MATERIALS BASED UPON THE HIGHSCOPE CURRICULUM AND RESEARCH FINDINGS. 961046 2278399 TRAINING - CONDUCT TRAINING IN THE HIGHSCOPE CURRICULUM METHOD TO DISSEMINATE ITS RESEARCH AND FINDINGS RELATED TO TEACHING METHODS TO EDUCATORS IN THE UNITED STATES AND ABROAD. 74843 48449 ASSESSMENT TOOLS - PROVIDE RESEARCH BASED AND VALIDATED ASSESSMENT TOOLS FOR BOTH THE OVERALL CLASSROOM AND INDIVIDUAL STUDENTS. 1437433 PROVIDE RESEARCH BASED AND VALIDATED ASSESSMENT TOOLS FOR BOTH THE OVERALL CLASSROOM AND INDIVIDUAL STUDENTS AND CONFERENCES IN THE FIELD OF EARLY CHILDHOOD EDUCATION. RENTAL HOUSES. 1437433 3206218 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 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 1 76 0 1 47 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 1 0 MI X ALISON POLIDANO 2484178401 600 N RIVER STREET YPSILANTI MI 48198 JANA MARTELLA BOARD CHAIR 4.00 X X 0 0 0 BONNIE LASH FREEMAN BOARD VICE CHAIR 4.00 X X 0 0 0 JAMES HAWKINS EMERITUS DIRECTOR 2.00 X 0 0 0 GLORIA CORRAL-TERRAZAS SECRETARY 2.00 X X 0 0 0 TERRY MURPHY DIRECTOR 2.00 X 0 0 0 SUE BREDEKAMP EMERITUS DIRECTOR 2.00 X 0 0 0 ELIZABETH MEYERS HYDE DIRECTOR 2.00 X 0 0 0 BRYAN STOKES II DIRECTOR 2.00 X 0 0 0 OSCAR BARBARIN DIRECTOR 2.00 X 0 0 0 JACK HOBAUGH TREASURER 2.00 X X 0 0 0 LUIS PEREZ-BATRES DIRECTOR 2.00 X 0 0 0 JOSEPH SHEPARD DIRECTOR 2.00 X 0 0 0 JAMES JANETZKE CHIEF FINANCIAL OFFICER(END 1/29/21) 45.00 X 27047 0 2272 LUZ ALEJANDRA BARRAZA PRESIDENT 45.00 X 183402 0 24272 KIMBERLY DIAMOND-BERRY DIRECTOR OF ECAP 45.00 X 106688 0 7749 JEFFREY BEAL EXECUTIVE DIRECTOR OF RESEARCH 45.00 X 100215 0 8528 417352 0 42821 3 0 1 0 0 2886457 223545 3110002 TRAINING & CONFERENCES 611710 2574889 2574889 ROYALTIES 611710 136704 136704 2711593 12675 12675 691821 691821 45204 37763 7441 7441 7441 84673 61619 23054 23054 23054 2491327 640510 1850817 1850817 MISCELLANEOUS 900099 46989 46989 46989 8454392 4609399 0 734991 X 460174 460174 1885554 992170 789222 104162 887154 623598 219497 44059 62283 62283 35531 35531 14970 14970 1565349 988296 515220 61833 77486 71175 6311 287052 228790 46697 11565 13435 6922 6513 13609 11009 2600 69222 56599 12623 6755 4405 2350 90442 36016 54426 68681 68681 COMPUTER SUPPORT 155751 10439 145312 FULFILLMENT EXPENSE 88939 88939 TELEPHONE AND UTILITIES 52885 12201 40684 COMMISSIONS 45473 45473 162908 41195 119650 2063 6043653 3206218 2611153 226282 151101 916962 210359 534192 314104 1465856 380840 486474 187849 280965 3146149 1830857 1370592 1315292 1485293 1665193 821530 0 92412 0 113309 122533 5127389 6787467 597321 764294 681811 417342 821530 0 2100662 1181636 X 2191099 4367948 835628 1237883 3026727 5605831 5127389 6787467 X 2410739 159141 9224 X X 0 1 X 1 0 X 1309897 2020603 1874317 1323160 1646334 8174311 1309897 2020603 1874317 1323160 1646334 8174311 8174311 238611 1041524 955492 124735 194583 2554945 -16403 -5681 -129786 -200192 0 -352062 41446 74481 46989 162916 10540110 0.77550 0.75900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1584504 94416 56000 7547 1615373 1631196 73512 106000 14204 1584504 2224008 301366 872470 21708 1631196 4181833 -212447 1720000 25378 2224008 4695137 575664 1060000 28968 4181833 1.00000 1 0 251281 251281 1510377 866413 643964 481314 150382 330932 903177 814062 89115 1315292 X 9284401 159141 685838 844979 8439422 14970 14970 8454392 6705297 676614 676614 6028683 14970 14970 6043653 PART V, LINE 4: TO PROVIDE LONG-TERM SUPPORT FOR THE ORGANIZATION PART X, LINE 2: THE ORGANIZATION'S ACTIVITIES ARE GENERALLY TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3) AND, ACCORDINGLY, NO INCOME TAXES ARE REPORTED IN THESE FINANCIAL STATEMENTS. ALTHOUGH THE ORGANIZATION WAS GRANTED AN INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS INCOME." THE ORGANIZATION HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATION CONSIDERS WHETHER IT HAS ENGAGED IN ACTIVITIES THAT JEOPARDIZE ITS CURRENT TAX EXEMPT STATUS WITH THE INTERNAL REVENUE SERVICE. FURTHERMORE, THE ORGANIZATION DETERMINES WHETHER IT HAS ANY UNRELATED BUSINESS INCOME, WHICH MAY BE SUBJECT TO FEDERAL OR STATE INCOME TAXES. THE ORGANIZATION TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS MANAGEMENT AND GENERAL EXPENSES. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR THE YEARS 2018 THROUGH 2021, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2021. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTB AT DECEMBER 31, 2021 OR 2020, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED 37,763. COGS NETTED 640,510. MISCELLANOUS REVENUE REALLOCATED -1,659. CHANGE IN BENEFICIAL INTEREST 9,224. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 37,763. COST OF GOODS SOLD 640,510. MISCELLANOUS REVENUE REALLOCATED -1,659. X X X X 0 0 0 0 0 0 0 0 0 LUZ ALEJANDRA BARRAZA PRESIDENT 183402 0 0 0 0 0 4738 0 19534 0 207674 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE ON BEHALF OF THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C WE HAVE A WRITTEN OUTSIDE CONSULTING AND EMPLOYMENT POLICY AND CONFLICT OF INTEREST & BUSINESS ETHICS POLICY. TDOKE ADHERE TO THIS AND INFORMS THEIR SUPERIOR OF OUTSIDE WORK. EXECUTIVE TEAM & HR MONITORS AND APPROVES THIS WORK. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S SALARY IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE OF THE BOARD. A COMPENSATION ANALYSIS IS CONDUCTED BY HR TO DETERMINE THE APPROPRIATE JOB GRADE AND RECOMMENDED SALARY. EXECUTIVE TEAM REVIEWS AND APPROVES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 976,670. MANAGEMENT AND GENERAL EXPENSES 515,220. FUNDRAISING EXPENSES 61,833. TOTAL EXPENSES 1,553,723. OTHER FEES: PROGRAM SERVICE EXPENSES 11,626. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,626. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 9,224. OTHER ADJUSTMENTS TO NET ASSETS FORM 990, PART XII, LINE 2C: THE PROCESS FOR SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VIII, LINE 1E IN MARCH 2021, THE ORGANIZATION RECEIVED AN ADDITIONAL $846,254 THROUGH THE PPP, OBTAINED THROUGH THE CONSOLIDATED APPROPRIATIONS ACT ("CAA") WHICH ALLOWED FOR A SECOND ROUND OF ECONOMIC STIMULUS FUNDING. ADDITIONALLY, THE ORGANIZATION HAS CLAIMED AN EMPLOYEE RETENTION TAX CREDIT OF $617,414 IN 2021. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS MET THE APPLICABLE CRITERIA TO CLAIM THE CREDIT ON THE RELATED EMPLOYER PAYROLL TAXES AND HAS ELECTED TO ANALOGIZE TO INTERNATIONAL ACCOUNTING STANDARDS ("IAS") 20 - ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE, RECOGNIZING THE CREDIT ON A SYSTEMATIC BASIS OVER THE PERIOD IN WHICH THE RELATED EXPENSES WERE INCURRED. ACCORDINGLY, THE COMPANY HAS RECOGNIZED THE AMOUNT AS OTHER INCOME IN 2021 STATEMENT OF ACTIVITIES. THE OUTSTANDING AMOUNT OF THE EMPLOYEE RETENTION TAX CREDIT THAT HAS NOT BEEN RECEIVED IS INCLUDED AS "EMPLOYEE RETENTION TAX CREDIT" ON THE 2021 STATEMENT OF FINANCIAL POSITION. SUBSEQUENTLY, IN 2023, THE ORGANIZATION COLLECTED APPROXIMATELY $382,000 OF THE OUTSTANDING EMPLOYEE RETENTION TAX CREDIT. AMENDED RETURN EXPLANATION: THE 990 HAS BEEN AMENDED TO ADJUST FOR CHANGES TO THE FINANCIALS AFTER THE 2021 AUDIT WAS COMPLETED. PART VIII, LINE 1E CHANGED FROM 2,196,980 TO 2,886,457; PART VIII, LINE 1H CHANGED FROM 2,420,525 TO 3,110,002; PART VIII, LINE 5 CHANGED FROM 0 TO 691,821; PART VIII, LINE 6A CHANGED FROM 44,700 TO 45,204; PART VIII, LINE 6C CHANGED FROM 6,937 TO 7,441; PART VIII, LINE 6D CHANGED FROM 6,937 TO 7,441; PART VIII, LINE 10A CHANGED FROM 3,173,676 TO 2,491,327; PART VIII, LINE 10B CHANGED FROM 981,946 TO 640,510; PART VIII, LINE 10C(A) & 10C(B) CHANGED FROM 2,191,730 TO 1,850,817; PART VIII, LINE 11A(A) & 11A(B) CHANGED FROM 24,324 TO 46,989; PART VIII, LINE 12(A) CHANGED FROM 7,390,838 TO 8,454,392; PART VIII, LINE 12(B) CHANGED FROM 4,927,647 TO 4,609,399; PART VIII, LINE 12(D) CHANGED FROM 42,666 TO 734,991; PART IX, LINE 25B CHANGED FROM 3,169,490 TO 3,206,218; PART IX, LINE 25C CHANGED FROM 2,599,814 TO 2,611,153; PART IX, LINE 25D CHANGED FROM 226,286 TO 226,282; PART X, LINE 3B CHANGED FROM 486,729 TO 534,192; PART X, LINE 4B CHANGED FROM 1,450,871 TO 848,442; PART X, LINE 8B CHANGED FROM 563,346 TO 486,474; PART X, LINE 9B CHANGED FROM 160,223 TO 280,965; PART X, LINE 10C(B) CHANGED FROM 1,320,292 TO 1,315,292; PART X, LINE 11B CHANGED FROM 1,665,191 TO 1,665,193; PART X, LINE 13B CHANGED FROM 284,273 TO 0; PART X, LINE 14B CHANGED FROM 101,545 TO 0; PART X, LINE 15B CHANGED FROM 113,309 TO 739,947; PART X, LINE 17B CHANGED FROM 643,124 TO 764,294; PART X, LINE 19B CHANGED FROM 424,343 TO 417,342; PART X, LINE 27B CHANGED FROM 5,179,932 TO 4,367,948; PART X, LINE 28B CHANGED FROM 815,352 TO 1,237,883; SCHEDULE D, PART V, LINE 1E(B) CHANGED FROM 150,000 TO 106,000; SCHEDULE D, PART V, LINE 1G(B) CHANGED FROM 1,540,504 TO 1,584,504; SCHEDULE D, PART V, LINE 1A(A) CHANGED FROM 1,540,504 TO 1,584,504; SCHEDULE D, PART V, LINE 1E(B) CHANGED FROM 0 TO 56,000; SCHEDULE D, PART V, LINE 1G(A) CHANGED FROM 1,627,373 TO 1,615,373; SCHEDULE D, PART VI, LINE 1D(B) CHANGED FROM 909,177 TO 903,177; SCHEDULE D, PART VI, LINE 1D(C) CHANGED FROM 815,062 TO 814,063; SCHEDULE D, PART VI, LINE 1D(D) CHANGED FROM 94,115 TO 89,115; SCHEDULE D, PART IX, LINE 1B CHANGED FROM 0 TO 122,533; SCHEDULE D, PART IX, LINE 2B CHANGED FROM 0 TO 617,414; SCHEDULE D, PART XI, LINE 1 CHANGED FROM 7,816,944 TO 9,284,401; SCHEDULE D, PART XI, LINE 2A CHANGED FROM -518,210 TO 159,141; SCHEDULE D, PART XI, LINE 2D CHANGED FROM 1,022,286 TO 685,838; SCHEDULE D, PART XII, LINE 1 CHANGED FROM 6,999,005 TO 6,705,297; SCHEDULE D, PART XII, LINE 2B CHANGED FROM -1,324 TO 0; SCHEDULE D, PART XII, LINE 2D CHANGED FROM 1,019,709 TO 676,614.