2024-04-25T13:56:43-04:00 2023-06-30 593017072 MOSS KRUSICK & ASSOCIATES LLC 501 S NEW YORK AVE STE 100 WINTER PARK FL 327894241 990 2022-07-01 650974035 EARLY LEARNING COALITION OF PALM BEACH COUNTY INC EARL 5612148000 2300 HIGH RIDGE RD SUITE 115 BOYNTON BEACH FL 33426 ANDREA KEISER VICE CHAIR 5612148000 2024-04-25 true ANDREA KEISER 999009999 true W ED MOSS JR P00531414 4076445811 2024-04-25 2022 2023-04-26 12:10:37Z ANDREA KEISER 2300 HIGH RIDGE RD SUITE 115 BOYTON BEACH FL 33426 276591843 false X WWW.ELCPALMBEACH.ORG X 1999 FL A COMPREHENSIVE, INTEGRATED SYSTEM OF EARLY EDUCATION AND CARE PROGRAMS IN PALM BEACH COUNTY. 22 16 258 0 176420768 276548005 37382 43838 0 0 176458150 276591843 0 0 14782466 16957565 0 0 162105368 256962281 176887834 273919846 -429684 2671997 18260336 23524919 17808573 20401159 451763 3123760 X TO MANAGE, IMPROVE AND EVALUATE AN INTEGRATED AND QUALITY SEAMLESS SERVICE DELIVERY SYSTEM FOR ALL PUBLICLY-FUNDED EARLY CARE AND EDUCATION PROGRAMS SERVING CHILDREN FROM BIRTH TO FIVE YEARS OF AGE AND SCHOOL-AGE SIBLINGS TO SERVE FAMILIES IN PALM BEACH COUNTY. false false 269804352 269977303 HELP PREPARE CHILDREN FOR KINDERGARTEN, PROVIDE CHILDCARE TO MEET THE NEEDS OF CHILDREN AND PARENTS, AND DEVELOP AND TRAIN CHILDCARE PROVIDERS. THE COALITION PROVIDED CHILD CARE SERVICES TO 29,212 CHILDREN IN THE SCHOOL READINESS PROGRAM AND 11,052 IN THE VOLUNTARY PRE-KINDGARTEN PROGRAM. 269804352 true true false true false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false true false false false false false false false false false false false true 215 0 258 true false false false false false false false false false false false false false false X 22 16 false false false false false false false true true false false true true true true true true true true false FL X MICHELLE DEPALMA 5612147426 2300 HIGH RIDGE ROAD SUITE 115 BOYNTON BEACH FL 33426 WARREN R ELDRIDGE CEO 45.00 X 205165 0 42952 CHRISTIE YOUNG COO 45.00 X 168273 0 37693 ARUNA GILBERT CPO 45.00 X 163194 0 46597 MICHELLE DEPALMA CFO 45.00 X 198165 0 52742 JOSE ABREU CIO 45.00 X 132756 0 43065 HOWARD BURNSTON CHAIR 5.00 X X 0 0 0 ANDREA KEISER VICE CHAIR 5.00 X X 0 0 0 CONNIE CHIARA SECRETARY 5.00 X X 0 0 0 CHRISTINA WORLEY BOARD MEMBER 5.00 X 0 0 0 ISIS WILLIAMS BOARD MEMBER 5.00 X 0 0 0 EDWIN FERGUSON BOARD MEMBER 2.00 X 0 0 0 SANDRA WRIGHT BOARD MEMBER 2.00 X 0 0 0 JYOTHIS GUNTA BOARD MEMBER 2.00 X 0 0 0 LISA WILLIAMS-TAYLOR BOARD MEMBER 2.00 X 0 0 0 RAFAEL REYES BOARD MEMBER 2.00 X 0 0 0 JULIAN SERRANO BOARD MEMBER 2.00 X 0 0 0 GLENDNA SHEFFIELD BOARD MEMBER 2.00 X 0 0 0 PILAR TUCKER BOARD MEMBER 2.00 X 0 0 0 NICHOLA GRIFFITHS-BUTTS BOARD MEMBER 2.00 X 0 0 0 ANOUSKA DELICAT BOARD MEMBER 2.00 X 0 0 0 TAMMY FIELDS BOARD MEMBER 2.00 X 0 0 0 CONNOR LEWIS BOARD MEMBER 2.00 X 0 0 0 JEREMY BOWERMAN BOARD MEMBER 2.00 X 0 0 0 NICHOLE JAMES BOARD MEMBER 2.00 X 0 0 0 THAIS SULLIVAN BOARD MEMBER 2.00 X 0 0 0 NANCY BOURNE BOARD MEMBER 2.00 X 0 0 0 ANDREW MASSIE BOARD MEMBER 2.00 X 0 0 0 867553 223049 5 false true false 275755900 792105 276548005 PROGRAM REVENUE 43838 43838 43838 276591843 43838 867553 295950 571603 11936033 10280955 1655078 964804 797014 167790 2231031 1843031 388000 958144 791512 166632 53168 53168 36450 36450 754363 659086 95277 529374 497430 31944 816197 666134 150063 446958 252566 194392 73430 70620 2810 513418 513418 135068 108070 26998 DIRECT SERVICES 252470374 252470374 PROFESSIONAL DEVELOPMENT 786768 784780 1988 COMMUNICATIONS 246356 189175 57181 DUES & SUBSCRIPTIONS 85019 50090 34929 15338 11115 4223 273919846 269804352 4115494 0 8295770 7527938 81389 81097 9621142 12201258 2018 14999 256395 484204 45937 16708 3622 29229 2473243 712951 18260336 23524919 11104778 13564215 6613441 6049329 728663 90354 58952 17808573 20401159 X 451763 3123760 451763 3123760 18260336 23524919 2671997 X false true X true true true X 103462002 127655124 145832530 176420768 276548005 829918429 173922 173922 173922 173922 172951 868639 103635924 127829046 146006452 176594690 276720956 830787068 830787068 63 63 830787131 133499 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 48135 48135 false SCHEDULE C, PART II-B, LINE 1 ELCPBC ENGAGED A CONSULTING FIRM, SOUTHERN STRATEGY GROUP TO DEVELOP AND IMPLEMENT A STATE LEGISLATIVE/POLICY AGENDA THAT WOULD INCREASE THE QUALITY OF CHILD CARE IN PALM BEACH COUNTY AND THAT WOULD MEET THE UNIQUE MISSION AND VISION OF ELCPBC. 45937 16708 29229 29229 DUE TO FUNDERS-SLOTS 58952 58952 X 276764794 172951 172951 276591843 276591843 274092797 172951 172951 273919846 273919846 SCHEDULE D, PAGE 3, PART X THE COALITION EVALUATES ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH STATES THAT MANAGEMENT'S DETERMINATION OF THE TAXABLE STATUS OF AN ENTITY, INCLUDING ITS STATUS AS A TAX-EXEMPT ENTITY, IS A TAX POSITION SUBJECT TO THE STANDARDS REQUIRED FOR ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES. MANAGEMENT DOES NOT BELIEVE THAT THE COALITION HAS ANY SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS. false false false false false false false false false WARREN R ELDRIDGE CEO 205165 30542 12410 248117 CHRISTIE YOUNG COO 168273 25313 12380 205966 ARUNA GILBERT CPO 163194 25276 21321 209791 MICHELLE DEPALMA CFO 198165 30952 21790 250907 JOSE ABREU CIO 132756 21166 21899 175821 EDWIN FERGUSON DIRECTOR 24696019 PROVIDER PAYMENT false JULIAN SERRANO DIRECTOR 814823 PROVIDER PAYMENT false NICOLA GRIFFTHS-BUTTS DIRECTOR 79768 PROVIDER PAYMENT false THAIS SULLIVAN DIRECTOR 10000 CONTRIBUTION false PILAR TUCKER DIRECTOR 528928 PROVIDER PAYMENT false LISA WILLIAMS-TAYLOR DIRECTOR 33419517 GRANT false SANDRA WRIGHT DIRECTOR 31570 GRANT false SCHEDULE L, PART V (A) NAME OF PERSON: EDWIN FERGUSON (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DIRECTOR (C) AMOUNT OF TRANSACTION: 24,696,019 (D) DESCRIPTION OF TRANSACTION: EDWIN FERGUSON IS A BOARD MEMBER OF THE PALM BEACH COUNTY SCHOOL DISTRICT AND ALSO SERVES ON THE BOD FOR THE ELC. THE COALITION MAINTAINS A CONTRACT WITH PBCSD FOR CHILD CARE SERVICES AND PAYS FOR SERVICES ACCORDINGLY. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: JULIAN SERRANO (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DIRECTOR (C) AMOUNT OF TRANSACTION: 814,823 (D) DESCRIPTION OF TRANSACTION: DR. SERRANO IS THE EXECUTIVE DIRECTOR OF LUTHERAN SERVICES HEAD START AND SERVICES ON THE BOD OF THE ELC. THE COALITION MAINTAINS A CONTRACT WITH LUTHERAN SERVICES FOR CHILD CARE SERVICES AND PAYS FOR SERVICES ACCORDINGLY. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: NICOLA GRIFFITHS-BUTTS (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DIRECTOR (C) AMOUNT OF TRANSACTION: 79,768 (D) DESCRIPTION OF TRANSACTION: NICOLA GRIFFITHS-BUTTS IS THE OWNER/OPERATOR OF THE NICOLA-GRIFFTHS-BUTTS FAMILY CHILDCARE AND ALSO SERVES IN ON THE BOARD OF DIRECTORS FOR ELC. THE COALITION MAINTAINS A CONTRACT FOR CHILD CARE SERVICES AND PAYS FOR SERVICES ACCORDINGLY. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: THAIS SULLIVAN (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DIRECTOR (C) AMOUNT OF TRANSACTION: 10,000 (D) DESCRIPTION OF TRANSACTION: MS. SULLIVAN IS A SENIOR VICE PRESIDENT OF VALLEY NATIONAL BANK; THE COALITION RECEIVED A 10,000 CONTRIBUTION FROM VNB. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: PILAR TUCKER (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DIRECTOR (C) AMOUNT OF TRANSACTION: 528,928 (D) DESCRIPTION OF TRANSACTION: MS. TUCKER IS THE DIRECTOR OF FAITH LUTHERAN SCHOOL AND ALSO SERVCES ON TEH BOD FOR THE ELC. THE COALITION MAINTAINS A CONTRACT FOR CHILD CARE SERVICES AND PAYS FOR SERVICES ACCORDINGLY. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: LISA WILLIAMS TAYLOR (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DIRECTOR (C) AMOUNT OF TRANSACTION: 33,419,517 (D) DESCRIPTION OF TRANSACTION: DR. WILLIAMS TAYLOR IS THE EX DIRECTOR OF THE CSC OF PALM BEACH AND ALSO SERVES ON THE BOD OF THE ELC. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: SANDRA WRIGHT (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DIRECTOR (C) AMOUNT OF TRANSACTION: 31,570 (D) DESCRIPTION OF TRANSACTION: MS. WRIGHT IS A DIRECTOR AT CAREER SOUCE AND ALSO SERVES ON THE BOD OF THE ELC. (E) SHARING OF ORGANIZATION REVENUES? = NO FORM 990 - ORGANIZATION'S MISSION TO MANAGE, IMPROVE AND EVALUATE AN INTEGRATED AND QUALITY SEAMLESS SERVICE DELIVERY SYSTEM FOR ALL PUBLICLY-FUNDED EARLY CARE AND EDUCATION PROGRAMS SERVING CHILDREN FROM BIRTH TO FIVE YEARS OF AGE AND SCHOOL-AGE SIBLINGS TO SERVE FAMILIES IN PALM BEACH COUNTY. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE BOARD TREASURER. A FINAL VERSION OF THE FORM 990 TAX RETURN IS PRESENTED TO THE COALITION'S BOARD AT THE NEXT REGULARLY SCHEDULED MEETING FOR REVIEW AND APPROVAL. AFTER APPROVAL BY THE BOARD, THE BOARD TREASURER SIGNS THE AUTHORIZATION TO E-FILE THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C ALL NEW BOARD MEMBER BACKGROUNDS ARE INVESTIGATED FOR POSSIBLE CONFLICTS OF INTEREST. ALL NEW BOARD MEMBERS RECEIVE AN ORIENTATION EXPLAINING THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE IMPORTANCE OF DISCLOSURE OF CONFLICTS OF INTEREST AND REINFORCEMENT OF THE CONFLICT OF INTEREST POLICY IS PERFORMED AT BOARD OF DIRECTORS AND COMMITTEE MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARY FOR THE CEO IS DETERMINED BY THE EXECUTIVE COMMITTEE, A SUBCOMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE REVIEWS THE CEO'S PERFORMANCE AND ADJUSTS HIS COMPENSATION ANNUALLY BASED ON THE REVIEW, THE CEO'S RESPONSIBILITIES, AND COMPARATIVE MARKET COMPENSATION. ALL SALARIES ARE BUDGETED AND SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL OF THE ANNUAL BUDGET. THE BOARD OF DIRECTORS THEN REVIEWS THE BUDGET AND APPROVES THE SALARIES BY ADOPTING THE ANNUAL BUDGET. FORM 990, PAGE 6, PART VI, LINE 15B ALL SALARIES ARE BUDGETED AND SUBMITTED TO THE FINANCIAL COMMITTEE FOR REVIEW AND APPROVAL OF THE ANNUAL BUDGET. THE BOARD OF DIRECTORS THEN REVIEWS THE BUDGET AND EMPLOYEE SALARIES AND APPROVES THE SALARIES BY ADOPTING THE ANNUAL BUDGET. FORM 990, PAGE 6, PART VI, LINE 19 PER FLORIDA STATUTES, THE ORGANIZATION'S RECORDS ARE PUBLIC DOCUMENTS. THE COALITION MAKES ITS RECORDS AVAILABLE TO ANY INDIVIDUAL THAT MAKES A VALID PUBLIC RECORDS REQUEST.