2024-03-22T08:06:08-05:00 2023-06-30 370980065 WEST & COMPANY LLC 501 E EVERGREEN AVENUE EFFINGHAM IL 62401 990 2022-07-01 370964189 EFFINGHAM CHILD DEVELOPMENT CENTER EFFI 2173423062 1101 HOLLY DRIVE EFFINGHAM IL 62401 KAYLA DUNCAN TREASURER 2173423062 2024-03-21 1 KAYLA DUNCAN 999009999 0 SHANTA WILL P01315228 2173475181 2024-03-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X KAYLA DUNCAN 1101 HOLLY DRIVE EFFINGHAM IL 62401 811328 0 X N/A X 1972 IL PROVIDE CHILD CARE FOR WORKING PARENTS WHO CAN'T AFFORD TRADITIONAL DAYCARE. 8 8 36 15 0 0 593044 447848 356085 363250 211 230 0 0 949340 811328 0 0 0 0 663601 609529 0 0 2492 236439 260898 900040 870427 49300 -59099 811014 719455 248860 216400 562154 503055 PROVIDE CHILD CARE (INFANTS TO 13 YEARS OLD) FOR WORKING PARENTS WHO CAN'T AFFORD TRADITIONAL CHILD CARE FACILITY COSTS. 0 0 800838 363250 PROVIDE CHILD CARE (INFANTS TO 13 YEARS OLD) FOR WORKING PARENTS WHO CANNOT AFFORD TRADITIONAL CHILD CARE FACILITY COSTS. THE CENTER WAS OPEN 5 DAYS PER WEEK, MONDAY THROUGH FRIDAY, THROUGHOUT THE YEAR ENDED 6/30/23. HOURS OF OPERATIONS WERE 6:30 AM - 5:00 PM AND APPROXIMATELY 135 CHILDREN WERE CARED FOR DURING THE YEAR ENDED 6/30/23. 800838 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 36 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 IL X ROCHELLE FRENCH 2173423062 1101 HOLLY DRIVE EFFINGHAM IL 62401 LAURA LINDERS BOARD MEMBER 0.50 X 0 0 0 LEAH TEDRICK CHAIR PERSON 1.00 X X 0 0 0 COURTNEY REED BOARD MEMBER 0.50 X 0 0 0 KAYLA DUNCAN TREASURER 1.00 X X 0 0 0 BRIENNE HILLIARD BOARD MEMBER 0.50 X 0 0 0 JEANINE HEUERMAN BOARD MEMBER 0.50 X 0 0 0 BRETT WARD BOARD MEMBER 0.50 X 0 0 0 JORDAN KOERNER BOARD MEMBER 0.50 X 0 0 0 ROCHELLE FRENCH FACILITY DIRECTOR 40.00 X 49843 0 0 49843 0 0 0 0 0 0 0 4609 421692 21547 447848 FEES FROM PARENTS 624410 363250 363250 363250 230 230 811328 363250 0 230 51119 4594 44210 2315 508246 508246 50164 46605 3382 177 19505 19505 2289 2289 41226 41226 35619 35619 2185 2185 17005 17005 6113 6113 40165 40165 9226 9226 FOOD AND MILK FOR CHILD 83013 83013 DUES AND SUBSCRIPTIONS 701 701 LICENSES AND PERMITS 175 175 3676 3676 870427 800838 67097 2492 124855 73905 152366 133696 20935 39161 896511 423818 512858 472693 811014 719455 134968 121595 113892 94805 248860 216400 X 544508 460103 17646 42952 562154 503055 811014 719455 -59099 0 X X 0 1 X 1 0 X 306269 508888 522835 593044 447848 2378884 399086 386071 312613 356085 363250 1817105 705355 894959 835448 949129 811098 4195989 0 0 0 4195989 44 33 108 211 230 626 44 33 108 211 230 626 705399 894992 835556 949340 811328 4196615 0.99990 0.99990 0.00010 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66204 66204 583011 359268 223743 246496 63959 182537 800 591 209 472693 X 811328 0 811328 0 811328 870427 0 870427 0 870427 PART X, LINE 2: ACCOUNTING FOR UNCERTAIN TAX POSITIONS - THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FASB ASC 740-10. FASB ASC 740-10 PROVIDES GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION OF TAX AUTHORITIES. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF ILLINOIS. THE ORGANIZATION'S FEDERAL AND STATE INFORMATIONAL RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, BOTH THE FEDERAL INFORMATIONAL RETURN AND THE STATE INFORMATIONAL RETURN HAVE A THREE YEAR STATUTE OF LIMITATIONS. THE ORGANIZATION IS NOT CURRENTLY UNDER AN EXAMINATION BY THESE TAX AUTHORITIES. AS OF JUNE 30, 2023, THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES AT THIS TIME. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CPA FIRM WHO DELIVERS TO TREASURER. THE TREASURER REVIEWS THE RETURN AND DELIVERS TO THE BOARD MEMBERS VIA PERSON OR EMAIL PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION C, LINE 19 EFFINGHAM CHILD DEVELOPMENT CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION. THESE RECORDS ARE MAINTAINED AT THE CENTER AND MAY BE OBTAINED UPON REQUEST OR IN WRITING. FORM 990, PART XII, LINE 2C: FORM 990, PART XII, LINE 2C: THE AUDITOR IS SELECTED BY THE ENTIRE BOARD THROUGH VOTE AT A MONTHLY BOARD MEETING. THE TREASURER AND FACILITY DIRECTOR OVERSEE THE AUDIT. FORM 990 - AMENDED RETURN CHANGES THE RETURN FOR THIS ENTITY WAS MEANT TO BE EXTENDED DUE TO THE INDEPENDENT AUDIT NOT BEING COMPLETED. INSTEAD, THE RETURN WAS ELECTRONICALLY FILED BY MISTAKE PRIOR TO ITS COMPLETION. THE RETURN FILED WAS MOSTLY COMPLETED, WITH THE EXCEPTION OF RECONCILING THE ITEMS TO THE AUDITED FINANCIAL STATEMENTS. THE FOLLOWING ITEMS WERE ADJUSTED: PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS, LINE 4A - NUMBER OF STUDENTS SERVED HAD NOT BEEN UPDATED. THE STUDENTS SERVED SHOULD BE 135. PART VIII, STATEMENT OF REVENUE - ALLOCATION BETWEEN GOVERNMENT GRANTS AND OTHER CONTRIBUTIONS WAS CHANGED. PART IX, STATEMENT OF FUNCTIONAL EXPENSES - ALLOCATION OF EXPENSES BETWEEN PROGRAM SERVICE, MANAGEMENT AND GENERAL, AND FUNDRAISING WAS ADJUSTED TO AGREE TO THE FINANCIAL STATEMENTS. IN ADDITION, OTHER EXPENSES AMOUNT WAS ADJUSTED BY $1 IN ORDER FOR TOTAL EXPENSES TO RECONCILE TO THE FINANCIAL STATEMENTS. PART X, BALANCE SHEET - VARIOUS ROUNDING OF BALANCES, INCLUDING NET ASSETS IN ORDER TO RECONCILE TO FINANCIAL STATEMENTS. SCHEDULE B, PART I - INCORRECT CONTRIBUTOR NAME WAS USED. SIEMER MILLING SHOULD HAVE BEEN SOUTHEASTERN ILLINOIS COMMUNITY FOUNDATION. SCHEDULE D, PART XII - TOTAL EXPENSES WAS ADJUSTED BY $1 TO RECONCILE TO FINAL FINANCIAL STATEMENTS.