2024-05-14T13:48:35-05:00 2023-06-30 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-07-01 581485225 THE ADAPTIVE LEARNING CENTER FOR INFANTS AND CHILDREN INC ADAP 7705093909 125 TOWNPARK DRIVE 300 KENNESAW GA 30144 CHARLES SCHOEN EXECUTIVE DIRECTOR 7705093909 2024-05-14 1 CHARLES SCHOEN 999009999 0 TIFFANY T ORR CPA P01559485 7703948000 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLES SCHOEN 125 TOWNPARK DRIVE 300 KENNESAW GA 30144 515227 0 X WWW.ADAPTIVELEARNINGCENTER.ORG X 1982 GA THE ADAPTIVE LEARNING CENTER MAXIMIZES THE POTENTIAL OF YOUNG CHILDREN WITH SPECIAL NEEDS AND CREATES AWARENESS AND ACCEPTANCE BETWEEN TYPICAL CHILDREN AND CHILDREN WITH SPECIAL NEEDS. ALC ACHIEVES THIS THROUGH AN EARLY INTERVENTION PROGRAM THAT INTEGRATES CHILDREN WITH SPECIAL NEEDS INTO TYPICAL PRESCHOOL CLASSROOMS WITH SUPPORT. 10 10 23 0 0 0 551554 252423 402383 247044 19215 15760 0 0 973152 515227 19785 29006 0 0 537347 503733 0 0 67333 196559 166025 753691 698764 219461 -183537 969725 919361 6797 102586 962928 816775 X THE ADAPTIVE LEARNING CENTER MAXIMIZES THE POTENTIAL OF YOUNG CHILDREN WITH SPECIAL NEEDS AND CREATES AWARENESS AND ACCEPTANCE BETWEEN TYPICAL CHILDREN AND CHILDREN WITH SPECIAL NEEDS. ALC ACHIEVES THIS THROUGH AN EARLY INTERVENTION PROGRAM THAT INTEGRATES CHILDREN WITH SPECIAL NEEDS INTO TYPICAL PRESCHOOL CLASSROOMS WITH SUPPORT. 0 0 559665 29006 247044 SPECIAL INSTRUCTION - WE PROVIDE FACILITATION SERVICES TO YOUNG CHILDREN WITH SPECIAL NEEDS IN AN INCLUSIVE ENVIRONMENT AT TYPICAL PRESCHOOLS. THESE CHILDREN ARE PLACED IN CLASSROOMS WITH THEIR TYPICAL PEERS AND ARE PROVIDED WITH A SPECIAL EDUCATOR TO SUPPORT THEM DURING THE SCHOOL DAY. DURING THE 2022/2023 SCHOOL YEAR, WE SERVED 71 STUDENTS WITH SPECIAL NEEDS IN CLASSROOMS WITH APPROXIMATELY 600 PEER STUDENTS. RESOURCE AND REFERRAL - WE PROVIDE RESOURCE AND REFERRALS TO ANY INDIVIDUAL THAT CONTACTS OUR OFFICE. ALC PROVIDES INFORMATION TO FAMILIES WHO ARE LOOKING FOR PRESCHOOL SERVICES FOR THEIR YOUNG CHILD AND IF OUR PROGRAM DOES NOT MEET THEIR NEEDS, WE REFER THEM ON TO OTHER PROGRAMS THAT MAY PROVIDE A BETTER MATCH FOR THEIR CHILD'S NEEDS. ALC PROVIDES CONSULTATION TO TYPICAL STUDENTS IN OUR PARTNERING PRESCHOOLS WHO HAVE BEEN IDENTIFIED AS AT-RISK. ALC IS ALSO A RESOURCE AVAILABLE TO TEACHERS AT PARTNERING PRESCHOOLS. 559665 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 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 0 1 0 0 23 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 GA X SUSAN DANSER 7705093909 125 TOWNPARK DRIVE 300 KENNESAW GA 30144 LEE HORD BOARD PRESIDENT 0.50 X X 0 0 0 SANDY BOWEN SECRETARY/TREASURER 0.50 X 0 0 0 DARRICK GRAHAM BOARD MEMBER 0.50 X 0 0 0 JENNIFER KOVANIS MS OTRL BOARD MEMBER 0.50 X 0 0 0 TYESE LAWYER BOARD MEMBER 0.50 X 0 0 0 ANNA MUIR BOARD MEMBER 0.50 X 0 0 0 DAVID STEPHENSON BOARD PRESIDENT 0.50 X X 0 0 0 TED SULLIVAN BOARD MEMBER 0.50 X 0 0 0 SUSAN TAUBER BOARD MEMBER 0.50 X X 0 0 0 ED WAITS BOARD MEMBER 0.50 X 0 0 0 CHARLES SCHOEN EXECUTIVE DIRECTOR 40.00 X 72500 0 0 72500 0 0 0 0 0 0 0 252423 252423 TUITION AND FEES 624100 247044 247044 247044 15760 15760 515227 247044 0 15760 29006 29006 72500 68875 3625 395339 372801 22538 35894 31159 4735 11570 5880 4955 735 16020 6065 9955 9135 7310 1312 513 13592 6075 7517 10119 6810 3309 FUNDRAISING EXPENSE 70152 4194 65958 EMPLOYEE RECRUITMENT 16760 16760 SCHOLARSHIP ACCOUNT FEE 6684 6684 SUPPLIES 3487 3320 40 127 8506 5604 2902 698764 559665 71766 67333 201737 156191 15742 15434 140136 85179 8867 6399 6805 4727 30222 30222 0 0 596438 628190 0 23241 969725 919361 2722 18881 4075 65656 0 18049 6797 102586 X 221887 -108964 741041 925739 962928 816775 969725 919361 -183537 56591 -19207 0 X 0 1 X 1 0 X 355156 568423 315206 551554 252423 2042762 355156 568423 315206 551554 252423 2042762 284716 1758046 31431 17254 14610 19215 15760 98270 2141032 0.82110 0.80390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 586478 70718 29006 628190 692239 -76563 29198 586478 587886 4990 132369 33006 692239 606189 22496 40799 587886 599991 35429 8608 20623 606189 0.79590 0.20410 0 0 30222 30222 0 0 OPERATING RIGHT OF USE LIABILITY 15004 FINANCE RIGHT OF USE LIABILITY 3045 18049 X 548661 56591 5849 -29006 33434 515227 0 515227 675607 5849 5849 669758 29006 29006 698764 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF ONE DONOR-RESTRICTED FUND ESTABLISHED FOR SCHOLARSHIPS. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ADAPTIVE LEARNING CENTER FOR INFANTS AND CHILDREN, INC. IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. COLLECTIVELY, THE CENTER DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. THE CENTER UTILIZES THE ACCOUNTING REQUIREMENTS ASSOSIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30 2023 AND 2022, THE CENTER HAS NO UNCERTAIN TAX PROVISIONS THAT QUIALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE -29,006. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 29,006. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL LITERATURE INCLUDES ALC'S RACIALLY NONDISCRIMINATORY POLICY. ALC'S FINANCIAL SUBSIDIES ARE PROVIDED ON A RACIALLY NONDISCRIMINATORY BASIS. 1 SCHOLARSHIPS AND FINANCIAL AID 5 29006 PART I, LINE 2: THE CENTER UTILIZES AN ONLINE APPLICATION PROCESS THROUGH SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS). IF APPLICATION PROCESS INDICATES NEED FOR FINANCIAL AID, THEN THE CENTER'S FINANCIAL AID COMMITTEE CONVENES AND MAKES A DECISION REGARDING THE AMOUNT THE CENTER IS ABLE TO OFFER. ALL AWARDS ARE APPLIED DIRECTLY TO THE STUDENT'S ACCOUNT THROUGH THE BUSINESS OFFICE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE EMAILED TO THE BOARD OF DIRECTORS FOR COMMENTS, QUESTIONS, AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS SELECTED A SEARCH COMMITTEE FOR THE EXECUTIVE DIRECTOR. THE BOARD OF DIECTORS LOOKED AT OTHER NON-PROFIT ORGANIZATIONS OF SIMILAR BUDGETS AND THE HISTORY OF THE ORGANIZATION'S COMPENSATION OF EXECUTIVE DIRECTORS. THE BOARD OF DIRECTORS REVIEWED QUALIFIED APPLICANTS AND BASED COMPENSATION ON EXPERIENCE AND EDUCATION. KEY EMPLOYEE COMPENSATION AMOUNTS WERE BASED ON EDUCATION AND EXPERIENCE AS WELL AS AMOUNTS PAID AT SIMILAR SIZED NOT FOR PROFIT ORANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES PUBLIC THE MAJORITY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, GENERAL FOOTNOTE AS OF THE DUE DATE OF THE ORGANIZATION'S FORM 990, THE ORGANIZATION'S FINANCIAL STATEMENTS HAD NOT YET BEEN FINALIZED. THEREFORE, THE FORM 990 IS BEING FILED WITH PRELIMINARY INFORMATION. ONCE THE FINAL INFORMATION IS AVAILABLE, THE FORM 990 WILL BE AMENDED TO REFLECT ANY CHANGES.