2024-02-22T13:54:00-05:00 2023-06-30 593017072 MOSS KRUSICK & ASSOCIATES LLC 501 S NEW YORK AVE STE 100 WINTER PARK FL 327894241 990 2022-07-01 593726679 EARLY LEARNING COALITION OF PINELLAS COUNTY INC EARL 7275481439 2536 COUNTRYSIDE BLVD STE 500 CLEARWATER FL 33763 ELIZABETH LOH BOARD CHAIR 7275481439 2024-02-22 true ELIZABETH LOH XXX-XX-XXXX true W ED MOSS JR P00531414 4076445811 2024-02-22 2022 2023-04-26 12:10:37Z ELIZABETH LOH 200 ALORA ST NE ST PETERSBURG FL 33704 116529967 false X WWW.ELCPINELLAS.ORG X 2001 FL REVOLUTIONIZE EARLY LEARNING TO INSPIRE CHILDREN, ENGAGE FAMILIES, AND ELEVATE EDUCATORS. 26 26 111 26 0 76543136 116529967 0 0 0 76543136 116529967 53288 404064 0 6137149 6696837 0 0 70298698 109444666 76489135 116545567 54001 -15600 5456650 11483069 4984663 11026682 471987 456387 X REVOLUTIONIZE EARLY LEARNING TO INSPIRE CHILDREN, ENGAGE FAMILIES, AND ELEVATE EDUCATORS. false false 93626028 322039 THE SCHOOL READINESS (SR) PROGRAM IS PART OF THE STATE'S EARLY CHILDHOOD EDUCATION AND PROVIDES THE ELEMENTS NECESSARY TO CHILDREN FOR SCHOOL, INCLUDING HEALTH SCREENINGS/REFERRALS AND AN APPROPRIATE EDUCATIONAL PROGRAM. THE SERVICES ARE PROVIDED ON A FULL DAY, FULL-YEAR, AND FULL- CHOICE BASIS TO THE EXTENT POSSIBLE TO ENABLE PARENTS TO WORK AND BE FINANCIALLY SELF-SUFFICIENT. THE DELIVERY OF SR PROGRAMS IS COMPRISED OF CHILDCARE PROVIDERS AND SCHOOL-BASED SITES OPERATED BY PUBLIC AND NONPUBLIC SCHOOLS THE SCHOOL READINESS PROGRAM HAS THREE SPECIFIC ELIGIBILITY REQUIREMENTS: 1) PARENT(S)/GUARDIAN(S) MUST BE WORKING OR PARTICIPATING IN AN EDUCATIONAL ACTIVITY SUCH AS ATTENDING COLLEGE OR TRADE SCHOOL AT LEAST 20 HOURS PER WEEK. 2) GROSS INCOME MUST BE AT OR BELOW 150 PERCENT OF THE FEDERAL POVERTY LEVEL FOR FAMILY SIZE. 3) FAMILIES MUST PAY A COPAYMENT FOR CHILDCARE BASED ON INCOME AND FAMILY SIZE. IN ADDITION, AS PART OF THE COVID- 19 CRISIS EMERGENCY FUNDING ASSISTANCE FOR EARLY LEARNING CHILD CARE PROVIDERS, THE COALITION RECEIVED ARPA STABILIZATION AND ARPA STABILIZATION BUILD A WORLD CLASS WORKFORCE INITIATIVES FUNDING TO SUPPORT THE EARLY LEARNING CHILD CARE PROVIDERS AND EARLY LEARNING EDUCATORS. THE PROGRAM IS FUNDED PRIMARILY BY THE FEDERAL CHILD CARE AND DEVELOPMENT FUND BLOCK GRANT AND THE ORGANIZATION HAS COMPLIED WITH THE EARMARKS AND RESTRICTIONS OF THE SR GRANT. 17726379 THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM (VPK) PREPARES EARLY LEARNERS FOR SUCCESS IN KINDERGARTEN AND BEYOND. VPK HELPS BUILD A STRONG FOUNDATION FOR SCHOOL USING EDUCATIONAL MATERIAL CORRESPONDING TO VARIOUS STAGES IN A CHILD'S DEVELOPMENT. TO BE ELIGIBLE, CHILDREN MUST LIVE IN FLORIDA AND BE 4 YEARS OLD ON OR BEFORE SEPTEMBER 1 OF THE CURRENT SCHOOL YEAR. THE PROGRAM IS DESIGNED TO ENHANCE EACH CHILD'S ABILITY TO MAKE AGE APPROPRIATE PROGRESS IN THE DEVELOPMENT OF LANGUAGE AND COGNITIVE CAPABILITIES THROUGH EDUCATION IN BASIC SKILLS. THE DELIVERY SYSTEM FOR THE VPK PROGRAM IS COMPRISED OF PRIVATE CHILDCARE CENTERS AND SCHOOLS, PUBLIC SCHOOLS, AND SPECIALIZED INSTRUCTIONAL SERVICES PROVIDERS. PARENTS CAN CHOOSE FOR THE CHILD THE SCHOOL YEAR PROGRAM THAT INCLUDES 540 INSTRUCTIONAL HOURS OR THE SUMMER PROGRAM THAT INCLUDES 300 INSTRUCTIONAL HOURS. THE PROGRAM IS FUNDED PRIMARILY WITH THE STATE GENERAL REVENUE FUNDING AND THE ORGANIZATION HAS COMPLIED WITH THE EARMARKS AND RESTRICTIONS OF THE VPK GRANT. 2880058 82025 FROM THE FUNDS IN GENERAL APPROPRIATIONS ACT, SPECIFIC APPROPRIATION 85, 30,000,000 IS PROVIDED TO EXPAND THE PROVISION OF SERVICES TO LOW INCOME FAMILIES AT OR BELOW 200 PERCENT OF THE FEDERAL POVERTY LEVEL AS LONG AS THE INCOME DOES NOT EXCEED 85 PERCENT OF THE STATE MEDIAN INCOME. TO BE ELIGIBLE FOR FUNDING, THE COALITION MUST MATCH THE STATE FUNDS ON A DOLLAR-FOR-DOLLAR BASIS AND THE LOCAL MATCH MUST COMPLY WITH FEDERAL CHILD CARE AND DEVELOPMENT BLOCK GRANT MATCHING REQUIREMENTS. DURING THE YEARS ENDED JUNE 30, 2023 AND 2022, THE LOCAL MATCHING REQUIREMENTS WERE MET. 114232465 true true false false false false false false false false true false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 887 0 true 111 true false false false false false false false false false false false false false false X 26 26 false false false false false false false true true false false true true true true true true true false false FL X X MERITA KAFEXHIU 7275481439 2536 COUNTRYSIDE BLVD SUITE 500 CLEARWATER FL 33763 RICARDO DAVIS TREASURER 1.00 X 0 0 0 ELLIOTT STERN PAST CHAIR 1.00 X 0 0 0 VICTOR LUCAS BOARD MEMBER 1.00 X 0 0 0 AMY DARBY BOARD MEMBER 1.00 X 0 0 0 SUSAN WEBER BOARD MEMBER 1.00 X 0 0 0 FAITH BORNOFF BOARD MEMBER 1.00 X 0 0 0 STEVEN MEIER BOARD MEMBER 1.00 X 0 0 0 JENNIFER MEKLER BOARD MEMBER 1.00 X 0 0 0 CELESTE FERNANDEZ BOARD MEMBER 1.00 X 0 0 0 HARRY FOGLE BOARD MEMBER 1.00 X 0 0 0 RAY HENSLEY BOARD MEMBER 1.00 X 0 0 0 FIDEL JOHNSON BOARD MEMBER 1.00 X 0 0 0 SUSAN JOHNSON BOARD MEMBER 1.00 X 0 0 0 JEFF KOSTIHA BOARD MEMBER 1.00 X 0 0 0 JACKIE LANG BOARD MEMBER 1.00 X 0 0 0 ERIC LYNN BOARD MEMBER 1.00 X 0 0 0 SANDRA HOPKINS BOARD MEMBER 1.00 X 0 0 0 CHRIS LATVALA BOARD MEMBER 1.00 X 0 0 0 MICHAEL MIKURAK BOARD MEMBER 1.00 X 0 0 0 KARL NURSE BOARD MEMBER 1.00 X 0 0 0 TREVOR PETTIFORD BOARD MEMBER 1.00 X 0 0 0 LASHONDA WATSON-CLARK BOARD MEMBER 1.00 X 0 0 0 JACK GELLER BOARD MEMBER 1.00 X 0 0 0 SCOTT MATTHEWS BOARD MEMBER 1.00 X 0 0 0 JANET LONG BOARD MEMBER 1.00 X 0 0 0 MERITA KAFEXHUI CFO 45.00 X 133234 0 21188 LINDSAY CARSON CEO 45.00 X 145139 0 30090 278373 51278 2 false true false X 113730163 2799804 116529967 116529967 404064 404064 329650 329650 4903676 3896935 1006741 409914 307603 102311 628155 469140 159015 425442 318818 106624 476709 299189 177520 6202 6202 36000 36000 282782 126541 156241 69274 69274 344327 280667 63660 43818 31831 11987 6883 6883 44311 44311 DIRECT PROVIDER EXPENSES 108049850 108049850 COMMUNICATIONS 63123 36815 26308 DUES & SUBSCRIPTIONS 15950 15950 OTHER EXPENSES 2937 1629 1308 2500 2500 116545567 114232465 2313102 0 4015882 4405126 1389328 5059342 43862 16196 122678 105150 7578 17528 1984877 5456650 11483069 4874021 9026032 110642 8600 1992050 4984663 11026682 X 471987 456387 471987 456387 5456650 11483069 -15600 X false true X true true true X 51517744 59539652 68731992 76543136 116529967 372862491 51517744 59539652 68731992 76543136 116529967 372862491 372862491 372862491 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 122678 105150 17528 17528 OPERATING LEASE ROU ASSET 1956027 SECURITY DEPOSIT 28850 1984877 LEASE LIABILITY 1648922 CURRENT PORTION OF LEASE LIABILITY 343128 1992050 X 116534967 5000 5000 116529967 116529967 116550567 5000 5000 116545567 116545567 SCHEDULE D, PAGE 3, PART X THE COALITION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE NO INCOME TAX PROVISION IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED ITS VARIOUS FEDERAL AND STATE FILING POSITIONS AND BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS ARE WELL DOCUMENTED AND SUPPORTED, AND THAT NO ACCRUALS FOR TAX LIABILITIES ARE NECESSARY. THEREFORE, NO RESERVES FOR UNCERTAIN INCOME TAX POSITIONS HAVE BEEN RECORDED. true SR - SCHOLARSHIPS 81 322039 OTHER - SCHOLARSHIPS 36 82025 X X X X false false false false false false false false false MERITA KAFEXHUI CFO 133234 7216 13972 154422 LINDSAY CARSON CEO 145139 8069 22021 175229 FORM 990, PAGE 2, PART III, LINE 4A THE SCHOOL READINESS (SR) PROGRAM IS PART OF THE STATE'S EARLY CHILDHOOD EDUCATION AND PROVIDES THE ELEMENTS NECESSARY TO CHILDREN FOR SCHOOL, INCLUDING HEALTH SCREENINGS/REFERRALS AND AN APPROPRIATE EDUCATIONAL PROGRAM. THE SERVICES ARE PROVIDED ON A FULL DAY, FULL-YEAR, AND FULL- CHOICE BASIS TO THE EXTENT POSSIBLE TO ENABLE PARENTS TO WORK AND BE FINANCIALLY SELF-SUFFICIENT. THE DELIVERY OF SR PROGRAMS IS COMPRISED OF CHILDCARE PROVIDERS AND SCHOOL-BASED SITES OPERATED BY PUBLIC AND NONPUBLIC SCHOOLS THE SCHOOL READINESS PROGRAM HAS THREE SPECIFIC ELIGIBILITY REQUIREMENTS: 1) PARENT(S)/GUARDIAN(S) MUST BE WORKING OR PARTICIPATING IN AN EDUCATIONAL ACTIVITY SUCH AS ATTENDING COLLEGE OR TRADE SCHOOL AT LEAST 20 HOURS PER WEEK. 2) GROSS INCOME MUST BE AT OR BELOW 150 PERCENT OF THE FEDERAL POVERTY LEVEL FOR FAMILY SIZE. 3) FAMILIES MUST PAY A COPAYMENT FOR CHILDCARE BASED ON INCOME AND FAMILY SIZE. IN ADDITION, AS PART OF THE COVID- 19 CRISIS EMERGENCY FUNDING ASSISTANCE FOR EARLY LEARNING CHILD CARE PROVIDERS, THE COALITION RECEIVED ARPA STABILIZATION AND ARPA STABILIZATION BUILD A WORLD CLASS WORKFORCE INITIATIVES FUNDING TO SUPPORT THE EARLY LEARNING CHILD CARE PROVIDERS AND EARLY LEARNING EDUCATORS. THE PROGRAM IS FUNDED PRIMARILY BY THE FEDERAL CHILD CARE AND DEVELOPMENT FUND BLOCK GRANT AND THE ORGANIZATION HAS COMPLIED WITH THE EARMARKS AND RESTRICTIONS OF THE SR GRANT. FORM 990, PAGE 2, PART III, LINE 4B THE VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM (VPK) PREPARES EARLY LEARNERS FOR SUCCESS IN KINDERGARTEN AND BEYOND. VPK HELPS BUILD A STRONG FOUNDATION FOR SCHOOL USING EDUCATIONAL MATERIAL CORRESPONDING TO VARIOUS STAGES IN A CHILD'S DEVELOPMENT. TO BE ELIGIBLE, CHILDREN MUST LIVE IN FLORIDA AND BE 4 YEARS OLD ON OR BEFORE SEPTEMBER 1 OF THE CURRENT SCHOOL YEAR. THE PROGRAM IS DESIGNED TO ENHANCE EACH CHILD'S ABILITY TO MAKE AGE APPROPRIATE PROGRESS IN THE DEVELOPMENT OF LANGUAGE AND COGNITIVE CAPABILITIES THROUGH EDUCATION IN BASIC SKILLS. THE DELIVERY SYSTEM FOR THE VPK PROGRAM IS COMPRISED OF PRIVATE CHILDCARE CENTERS AND SCHOOLS, PUBLIC SCHOOLS, AND SPECIALIZED INSTRUCTIONAL SERVICES PROVIDERS. PARENTS CAN CHOOSE FOR THE CHILD THE SCHOOL YEAR PROGRAM THAT INCLUDES 540 INSTRUCTIONAL HOURS OR THE SUMMER PROGRAM THAT INCLUDES 300 INSTRUCTIONAL HOURS. THE PROGRAM IS FUNDED PRIMARILY WITH THE STATE GENERAL REVENUE FUNDING AND THE ORGANIZATION HAS COMPLIED WITH THE EARMARKS AND RESTRICTIONS OF THE VPK GRANT. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE AND MANAGEMENT WILL REVIEW AND ACCEPT THE FORM 990. THE BOARD OF DIRECTORS WILL ALSO APPROVE THE FORM. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE. THE STAFF AND THE MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN THE FORM ANNUALLY. IN THE EVENT THAT AN ACTION TAKEN BY THE BOARD PRESENTS A CONFLICT OF INTEREST FOR A BOARD MEMBER, THE BOARD MEMBER MUST DISCLOSE THEIR CONFLICT TO THE BOARD OF DIRECTORS AND ABSTAIN FROM THE VOTE. ADDITIONALLY, THE BOARD MEMBER IS REQUIRED TO COMPLETE FORM 8B "MEMORANDUM OF VOTING CONFLICT FOR COUNTY, MUNICIPAL, AND OTHER PUBLIC OFFICERS". FORM 990, PAGE 6, PART VI, LINE 15A THE SALARIES OF THE EXECUTIVE AND KEY EMPLOYEES ARE REVIEWED AND BENCHMARKED AGAINST THOSE OF OTHER EARLY LEARNING COALITIONS, LIKE-SIZED AREA NOT FOR PROFITS AND RELEVANT PUBLIC SALARY SURVEYS. CEO SALARY IS DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VIII THE ORGANIZATION RECEIVED ADDITIONAL ARPA PROVIDER STABILIZATION FUNDING TO SUPPORT PRIVATE EARLY LEARNING/CHILD CARE PROVIDERS THAT WERE LICENSED/REGISTERED, CERTIFIED, REGULATED BY OR BEFORE MARCH 11, 2021 OR THAT ARE PROVIDING EARLY LEARNING/CHILD CARE SERVICES ON THE DATE OF APPLICATION, TO ASSIST THEM IN REMAINING OPEN DURING THE COVID-19 CRISIS. PROVIDERS MUST HAVE REMAINED OPEN AND OPERATIONAL, EXCEPT FOR TEMPORARY CLOSURES DUE TO PUBLIC HEALTH, FINANCIAL HARDSHIP, OR OTHER REASONS RELATED TO THE COVID-19 PUBLIC HEALTH EMERGENCY. THE BASE SUB GRANTS WERE BASED ON THE PROVIDER ENROLLMENT AT THE TIME OF THE APPLICATION, WITH A MINIMUM OF 12,000 PER PROVIDER. BASE SUB GRANTS WERE CALCULATED DEPENDING ON THE AGE OF ENROLLMENTS. PROVIDERS ALSO RECEIVED ADDITIONAL FUNDING PER SCHOOL READINESS CHILD ENROLLED AT THE TIME OF THE APPLICATION. IN ADDITION, PROVIDERS RECEIVED SUPPLEMENTAL BONUSES CALCULATED AS PERCENTAGES OF THEIR BASE SUB GRANT ACCORDING TO CERTAIN CRITERIA. FURTHERMORE, TO SUPPORT CHILDCARE PROVIDERS AND THE EARLY LEARNING WORKFORCE IN FLORIDA DURING THE COVID 19 STATE OF EMERGENCY AS DECLARED BY THE PRESIDENT OF THE UNITED STATES AND THE GOVERNOR OF FLORIDA, THE ORGANIZATION RECEIVED FUNDING FOR THE ARP ACT BUILD A WORLD CLASS WORKFORCE AND STRENGTHEN ADULT CHILD INTERACTION INITIATIVES. HIGH QUALITY ADULT CHILD INTERACTIONS CREATE AN ENVIRONMENT WHERE CHILDREN CAN THRIVE. THESE POSITIVE INTERACTIONS ARE THE CORNERSTONE OF QUALITY IN EARLY CARE AND EDUCATION AND THE CLASSROOM ASSESSMENT SCORING SYSTEM (CLASS) FOR PROGRAM ASSESSMENT, WHICH MEASURES THESE HIGH QUALITY INTERACTIONS AROUND TEN DIMENSIONS, WAS EXPENDED DURING THE YEAR. THE ORGANIZATION-PRIORITIZED INVESTMENTS THAT WILL BUILD THE KNOWLEDGE AND SKILLS THAT DRIVE HIGH QUALITY ADULT CHILD INTERACTIONS. THESE INVESTMENTS EXTEND FROM THE NEWEST TEACHER TO THE MOST EXPERIENCED TEACHER AND THE CHILDCARE PROGRAM DIRECTOR. THE ORGANIZATION'S FOCUS CONTINUES WITH TRAINING THE CURRENT WORKFORCE, BUILDING TRAINING, AND COACHING CAPACITY TO ENSURE THAT EFFORTS TO UPSKILL FLORIDA'S EARLY CARE AND EDUCATION WORKFORCE WILL BE SUSTAINED LONG AFTER THESE ONE TIME INVESTMENTS HAVE BEEN EXPENDED.