2024-04-15T11:22:43-07:00 2023-05-31 273878991 MCBRIDE ACCOUNTING LLC 1135 HWY 213 COVINGTON GA 30014 990 2022-06-01 581449533 INMAN PARK COOPERATIVE PRESCHOOL INC INMA 4048279796 760 EDGEWOOD AVENUE NE ATLANTA GA 30307 EMILY HOWLAND DIRECTOR OF EDUCATION 4048279796 2024-04-15 true EMILY HOWLAND XXX-XX-XXXX true VERONIQUE A MCBRIDE P00386382 4044804145 2024-04-15 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z IPCP EMILY HOWLAND 760 EDGEWOOD AVENUE NE ATLANTA GA 30307 1187284 false X WWW.IPCP.ORG X 1981 GA PROVIDE QUALITY LEARNING IN A DIVERSE AND CREATIVE SETTING TO PRESCHOOLERS FROM INMAN PARK AND SURROUNDING NEIGHBORHOODS. AS A CO-OPERATIVE PRESCHOOL, PARENTS ARE ACTIVE PARTICIPANTS IN THEIR CHILDREN'S EDUCATION. 13 13 31 164 0 0 297903 281110 842039 864332 192 397 -47194 -66231 1092940 1079608 2193 6033 0 627781 750141 0 3890 203718 197640 833692 953814 259248 125794 821340 1014816 113394 181076 707946 833740 PROVIDE QUALITY LEARNING IN A DIVERSE AND CREATIVE SETTING TO PRESCHOOLERS FROM INMAN PARK AND SURROUNDING NEIGHBORHOODS. AS A CO-OPERATIVE PRESCHOOL, PARENTS ARE ACTIVE PARTICIPANTS IN THEIR CHILDREN'S EDUCATION. false false 822132 6033 864332 TO PROVIDE 82 ENROLLED CHILDREN, ON A NON-DISCRIMINATORY BASIS, EDUCATION AND SOCIAL ENRICHMENT THROUGH VOLUNTARY PARENT PARTICIPATION AND STAFF GUIDANCE. THE CHILDREN INTERMINGLE THROUGH ART, MUSIC, DRAMA AND RELATE TO EACH OTHER AND THE WORLD. 822132 true false false false false false false false false false true false false true true false false false true false false false false true true false false false true false false false false false false false false false true false false false false false false false false false true 0 0 false 31 true false false false false false true true false false false false X 13 13 true false false false false true false true true false false true true true true true true true true false GA X EMILY HOWLAND 4048279796 760 EDGEWOOD AVE NE ATLANTA GA 30307 KAYLA JEREMY ILES PRESIDENT 5.00 X X 0 0 0 MARIEL JEFF BOROWITZ VICE PRESIDENT 2.00 X X 0 0 0 JASON JERI LYNN WILSON FINANCE CO-CHAIR 5.00 X X 0 0 0 JOHN BUSH TATIANA VLADINIROVNA SECRETARY 2.00 X X 0 0 0 ROSANNE DANIEL DORFMAN PERSONNEL 2.00 X X 0 0 0 KEVIN BRIANNE ERWIN BUILDINGS & GROUNDS CO-CHAIR 2.00 X X 0 0 0 DUSTIN KATIE WATTS OUTDOOR CLASSROOM 2.00 X X 0 0 0 KEITH DEVRIES SANNE KETELAAR OUTDOOR CLASSROOM 2.00 X X 0 0 0 MELISSA JB PINKSTON PARENT INVOLVEMENT AND EDUCATION CO-CHAIR 2.00 X X 0 0 0 ANASTASIA KERDOCK CHARLES MAY PARENT INVOLVEMENT AND EDUCATION CO-CHAIR 2.00 X X 0 0 0 HOLLY WILL JURAS AUCTION CO-CHAIR 5.00 X X 0 0 0 BOB SYLVIA COSTE AUCTION CO-CHAIR 5.00 X X 0 0 0 KATE ELLIOT WOOD COMMUNICATIONS 2.00 X X 0 0 0 MARY RAMIN SAGHAFI ADMISSIONS CO-CHAIR 2.00 X X 0 0 0 ERIN DUNDAS CHRIS CULLMAN ADMISSIONS CO-CHAIR 2.00 X X 0 0 0 MELISSA ADRIAN LAWRENCE ADMISSIONS CO-CHAIR 2.00 X X 0 0 0 CHRISTINE ANDREW ROBERTS PLANNING & DEVELOPMENT CO-CHAIR 2.00 X X 0 0 0 SARAH HERSH JARED BECKERMAN PLANNING & DEVELOPMENT CO-CHAIR 2.00 X X 0 0 0 RAMONA FINNIE PAUL HOYT DIVERSITY, EQUITY & INCLUSION CO-CHAIR 2.00 X X 0 0 0 MIRIAM JULIUS HAMILTON DIVERSITY, EQUITY & INCLUSION CO-CHAIR 2.00 X X 0 0 0 MORGAN FEINSTEIN ALUMNI AT LARGE 2.00 X X 0 0 0 MATT MICHELE KOTHEIMER ALUMNI AT LARGE 2.00 X X 0 0 0 ROBERT DASOM HUBER STRATEGIC PLANNING/CONSTRUCTION 2.00 X X 0 0 0 JESICCA ESTEP JOHANN WEBER STRATEGIC PLANNING/CONSTRUCTION 2.00 X X 0 0 0 BETH BUYERT ASSISTANT DIRECTOR 40.00 X X 39004 0 0 LAURA LANCASTER ARCHER OFFICE MANAGER 22.50 X 38272 0 0 EMILY HOWLAND DIRECTOR 40.00 X X 66831 0 0 144107 0 0 false false false 118272 156337 6501 60298 281110 TUITION 611710 612593 0 0 TUITION - SUMMER 611710 58628 0 0 SUPPLEMENTAL PROGRAMS 611710 177003 0 0 16108 0 0 864332 397 0 397 41445 118272 107676 -66231 0 -66231 1079608 864332 0 -65834 6033 6033 106652 50630 52682 3340 589159 551652 37507 0 54330 51461 2869 0 6713 3692 2954 67 4993 2746 2197 50 105569 97123 8446 0 12145 11173 972 0 23634 12999 10399 236 SCHOOLWIDE NONCURRICULUM EXPENSES 14693 8081 6465 147 TEACHERS CURRICULUM EXPENSES 21316 20250 1066 0 HOSPITALITY EXPENSE 621 342 273 6 PAYROLL SERVICE FEE 816 449 359 8 7140 5501 1603 36 953814 822132 127792 3890 X 174119 155203 370432 570830 2492 199 925611 745601 168255 180010 106042 108574 821340 1014816 3000 5420 61897 136137 48497 39519 113394 181076 X 707946 833740 707946 833740 821340 1014816 X 125794 X true X false true false X 0 0 0 0 0 115054 115054 253833 188877 64956 417546 417546 0 139178 139178 0 180010 ERTC RECEIVABLE 101217 PREPAID EXPENSE 5857 SECURITY DEPOSIT 1500 108574 PAYROLL LIABILITIES 34000 CREDIT CARDS PAYABLE 5519 ERTC PROFESSIONAL FEES PAYABLE 0 39519 true true true true true true true false false false false false false false false false false true Line 3 THE NONDISCRIMINATION CLAUSE IS AVAILABLE TO THE GENERAL PUBLIC ON THE SCHOOL'S WEBSITE, AS WELL AS IN ADMISSIONS MATERIALS GIVEN TO PROSPECTIVE PARENTS WHEN THEY TOUR THE SCHOOL. THE SCHOOL DOES NOT HAVE AN EXTENSIVE SOLICITATION PROGRAM. SEE SCH E PART I LINE 3 X true KELLY DOUGLAS AUCTION false 152856 15132 137724 152856 15132 137724 GA AUCTION 152856 83782 69074 3463 1600 16605 19822 152856 83782 69074 3463 1600 16605 19822 41490 27584 true TUITION ASSISTANCE 1 5023 0 NA NA X AUCTION ITEMS DONATED 109 60298 RETAIL false false false Pt VI, Line 2 ALL BOARD MEMBERS ARE PARENTS OF THE KIDS AT THE SCHOOL SO THERE ARE RELATED BOARD MEMBERS WHERE BOTH PARENTS ARE ON THE BOARD Pt VI, Line 7a ANY VACANCY OCCURRING IN THE BOARD OF DIRECTORS BY REASON OF DEATH, RESIGNATION, REMOVAL OR INCAPACITY TO SERVE MAY BE FILLED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE REMAINING BOARD MEMBERS BUT ONLY FOR A TERM OF OFFICE CONTINUING UNTIL THE NEXT ANNUAL ELECTION OF BOARD MEMBERS BY THE GENERAL MEMBERSHIP BODY. THE BOARD MEMBERS MAY FILL A VACANCY CREATED BY AN INCREASE IN THE NUMBER OF BOARD MEMBERS, BUT ONLY FOR A TERM OF OFFICE CONTINUING UNTIL THE NEXT ANNUAL ELECTION OF THE BOARD MEMBERS BY THE MEMBERS AND THE ELECTION AND QUALIFICATION OF SUCH BOARD MEMBER'S SUCCESSOR. IF NO APPOINTEE CAN BE DETERMINED TO FULFILL THE DUTY OF THE VACANCY, THE MANAGEMENT TEAM ASSUMES RESPONSIBILITY FOR THAT CHAIR AND COMMITTEE. IN THE EVENT NO VOLUNTEERS ARE NOMINATED FOR A BOARD SEAT, THE MANAGEMENT TEAM MAY APPOINT A CHAIR TO FULFILL THE TERM WITHOUT ELECTION BY THE GENERAL BODY. THESE OFFICERS AND DIRECTORS BOARD SHALL TAKE OFFICE EFFECTIVE JUNE 1. THE MEMBERSHIP WILL ALSO APPROVE ANY REVISIONS TO THE COOPERATIVE WORK REQUIREMENTS FOR THE SUBSEQUENT YEAR AND/OR ANY REVISIONS TO POLICIES AND PROCEDURES. Pt VI, Line 11b THE TAXPAYERS ACCOUNTING FIRM FORWARDED FORM 990 TO THE HEAD OF SCHOOL, WHO IN TURN FURNISHES COPIES OF FORM 990 TO THE EXECUTIVE COMMITTEE CONSISTING OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND HEAD OF PERSONNEL. AFTER REVIEW BY THE EXECUTIVE COMMITTEE ALL QUESTIONS ARE FORWARDED TO THE TAXPAYERS ACCOUNTING FIRM FOR ANSWERING. ONCE ADDRESSED, THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW. QUESTIONS ARE FORWARDED TO THE TREASURER WHO EITHER ADDRESSES THE QUESTIONS OR FORWARDS THEM TO THE ACCOUNTING FIRM. Pt VI, Line 12c BOARD MEMBERS AND KEY EMPLOYEES ARE ASKED TO COMPLETE ANNUAL FORMS TO DISCLOSE ANY CONFLICTS OF INTEREST Pt VI, Line 15a ALL CORPORATE OFFICERS ARE MEMBERS OF THE BOARD OF DIRECTORS. DIRECTORS DO NOT RECEIVE ANY COMPENSATION OR BENEFITS OF ANY KIND. BOARD DETERMINES THE COMPENSATION FOR THE HEAD DIRECTOR OF THE SCHOOL AND SETS POLICY GUIDELINES AS TO ANNUAL SALARY INCREASES FOR ALL OTHER EMPLOYEES. Pt VI, Line 15b COMPENSATION IS DETERMINED BY PERSONNEL COMMITTEE AND BOARD AFTER RESEARCH OF SIMILAR COMPENSATION Pt VI, Line 19 AVAILABLE BY REQUEST Pt XI Ln 9 BOOK DEPRECIATION IS LOWER THAN TAX DEPRECIATION BY 8,840. Pt XI PPP LOAN RECEIVED ON 5/12/2020 $110,900. THE 2019 RETURN REPORTED IT AS A LOAN PAYABLE UNTIL FORGIVEN. $25,768 WAS SPENT ON UTILITIES ($623) PAYROLL ($21,945)AND RENT ($3,200)WHICH WS RECORDED AS INCOME ON THE BOOKS AS OF 5/31/2020. Pt XI REMAINDER OF PPP LOAN OF $85,132 WAS SPENT ON UTILIIES (3,028) PAYROLL ($72,504) AND RENT ($9,600) WHICH WAS RECORDED AS INCOME ON THE BOOKS AS OF 5/31/2021. Pt X Ln 25 PPP2 LOAN WAS RECEIVED ON 3/17/2021, BUT NOT SPENT UNTIL JUNE 2021, SO ENTIRE LOAN IS A RECORDED AS A CONDITIONAL GRANT UNTIL CONDITIONS ARE MET, WHICH IS TO SPEND THE FUNDS ON QUALIFYING EXPENSES. Pt X EMPLOYEE RETENTION CREDIT INCOME OF $101,217 IS EXPECTED TO BE RECEIVED IN THE NEXT FISCAL YEAR, LESS PROFESSIONAL FEES $15,133 WHICH HAVE BEEN PAID IN FULL.