2024-05-14T12:36:51-05:00 2022-06-30 320530003 QUIGLEY & MIRON 3550 WILSHIRE BLVD 1660 LOS ANGELES CA 90010 990 2021-07-01 953411462 HILL & DALE FAMILY LEARNING CENTER HILL 3104502803 2801 25TH STREET SANTA MONICA CA 90405 AGATHA PEREZ EXECUTIVE DIRECTOR 3104502803 2024-05-13 AGATHA PEREZ 999009999 JONI FUJIHARA P01370973 2136393550 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X AGATHA PEREZ 2801 25TH STREET SANTA MONICA CA 90405 1902750 0 X WWW.HILLNDALE.ORG X 1979 CA EARLY CHILDHOOD EDUCATION TO NURTURE THE DEVELOPMENT OF CHILDREN, FAMILIES, AND EDUCATORS 11 11 48 11 0 0 602765 95867 1044165 1797539 407 327 1789 2986 1649126 1896719 0 0 0 0 1204477 1538216 0 0 33058 270552 385448 1475029 1923664 174097 -26945 1423804 1251116 95198 85169 1328606 1165947 X HILL & DALE FAMILY LEARNING CENTER IS AN EARLY CHILDHOOD EDUCATION PROGRAM DEVOTED TO NURTURING THE INDIVIDUAL DEVELOPMENT OF CHILDREN, FAMILIES, AND EDUCATORS WITHIN THE COMMUNITY. 0 0 1398670 1797539 ORGANIZATION-THE HILL & DALE FAMILY LEARNING CENTER (ORGANIZATION), A NONPROFIT CALIFORNIA CORPORATION, PROVIDES CHILDHOOD EDUCATION AND CARE FOR CHILDREN FROM BIRTH TO SIX YEARS OLD. THE ORGANIZATION ALSO PROVIDES EDUCATIONAL AND TRAINING PROGRAMS TO MEET THE DIVERSE NEEDS OF EARLY CHILDHOOD EDUCATORS AND FAMILIES IN THE COMMUNITY. IN ADDITION, THE ORGANIZATION OFFERS AN ANNUAL TUITION REDUCTION PROGRAM.DUE TO COVID-19 HEALTH AND SAFETY GUIDELINES, THE ORGANIZATION WAS UNABLE TO OPERATE AT CAPACITY ENROLLMENT NUMBERS UNTIL THE VERY END FISCAL YEAR. ENROLLMENT AVERAGED 93% OF CAPACITY BEFORE GETTING TO 100% CAPACITY BY MAY 2022. DUE TO A SIGNIFICANT INCREASE IN EXPENSES RELATED TO COVID-19 MEASURES AND STAFF RETENTION, OVERALL REVENUE CAME IN AT 51% BELOW TARGET.THE PRINCIPAL ACCOMPLISHMENTS DURING THE 2022 FISCAL YEAR WERE THE ORGANIZATION'S ABILITY TO SAFELY OPERATE DURING A PANDEMIC, RETAIN A MAJORITY IF ITS STAFF AND BUILD UP ENROLLMENT NUMBERS WHILE OPERATING UNDER CONTINUED COVID-19 GUIDELINES. MAJOR FUNDRAISING EVENTS, LIKE THE ANNUAL GALA, RETURNED DURING THIS FISCAL YEAR FURTHER UNIFYING THE COMMUNITY AND PROVIDING A SENSE OF NORMALITY. 1398670 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 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 0 0 0 0 1 0 0 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 3104502803 2801 25TH STREET SANTA MONICA CA 90405 THEODORE CHO PRESIDENT 4.00 X X 0 0 0 ASHLEY WARNE DIRECTOR 2.00 X 0 0 0 CAROLINE MCKENZIE DIRECTOR 2.00 X 0 0 0 JASON HARP DIRECTOR 2.00 X 0 0 0 LINSDSEY VERMEYEN DIRECTOR 2.00 X 0 0 0 JULIA GREENBERG DIRECTOR 2.00 X 0 0 0 MAYUMI NAKAMURA DIRECTOR 2.00 X 0 0 0 MATTHEW NILES DIRECTOR 2.00 X 0 0 0 NORBERT GOR DIRECTOR 2.00 X 0 0 0 VICTORIA GOR DIRECTOR 2.00 X 0 0 0 AMALIA PALIOBEIS DIRECTOR 2.00 X 0 0 0 AGATHA PEREZ EXECUTIVE DIRECTOR 40.00 X 89702 0 5538 89702 0 5538 0 0 0 0 0 33460 62407 95867 LEARNING CTR TUITION 624410 844676 844676 DISCOVERY CTR TUITION 624410 819441 819441 OTHER TUITION AND FEES 611600 133422 133422 1797539 327 327 6031 33460 6031 0 OTHER INCOME 900099 2986 2986 2986 1896719 1797539 0 3313 X 95472 7161 81150 7161 1177709 988308 168891 20510 148953 120934 25127 2892 116082 91057 22530 2495 15300 15300 35376 35376 52086 19366 32720 70494 30731 39763 68 68 33259 4055 29204 36748 3675 33073 6925 6925 PROGRAM SUPPLIES 100897 99088 1809 REPAIRS & MAINTENANCE 34295 34295 1923664 1398670 491936 33058 311398 160961 437036 437363 47509 48710 23802 13537 772206 474501 175505 297705 428554 292840 1423804 1251116 82423 83394 12775 1775 95198 85169 X 900052 873107 428554 292840 1328606 1165947 1423804 1251116 -26945 -135714 0 X X 0 1 X 1 0 X 81031 63829 818319 602765 95867 1661811 1529857 1623953 1298288 1044165 1797539 7293802 70000 70000 70000 70000 70000 350000 1680888 1757782 2186607 1716930 1963406 9305613 376340 374723 259482 153712 123820 1288077 176716 273298 45171 100140 434332 1029657 553056 648021 304653 253852 558152 2317734 6987879 660 1353 1142 407 327 3889 660 1353 1142 407 327 3889 6913 1580 3089 1789 2986 16357 1688461 1760715 2190838 1719126 1966719 9325859 0.74930 0.74580 0.00040 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 597845 391823 206022 174361 82678 91683 297705 FACILITY LEASE 292840 292840 X 1901005 4286 4286 1896719 0 1896719 2063664 140000 140000 1923664 0 1923664 PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE AN ORGANIZATION TO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT JUNE 30, 2022. GENERALLY, THE ORGANIZATION'S INFORMATION RETURNS REMAIN OPEN FOR EXAMINATION THREE YEARS (FEDERAL) OR FOUR YEARS (STATE OF CALIFORNIA) FROM THE DATE OF FILING. ANNUAL EVENT 39491 33460 6031 6031 39491 33460 6031 6031 6031 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE IN ADDITION TO THE FINANCE COMMITTEE REVIEWS FORM 990 IN DETAIL BEFORE IT IS MADE AVAILABLE TO THE FULL BOARD. THESE PROCESSES ARE PERFORMED PRIOR TO SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED ANNUALLY TO UPDATE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE OFFICERS BASED ON PERFORMANCE AND COMPARIBILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS AND POLICIES ON ITS PUBLIC WEBSITE, AND ITS FINANCIAL STATEMENTS UPON REQUEST. FORM 990 PAGE 1 PART B - AMENDED RETURN THE FINANCIAL INFORMATION PREVIOUSLY REPORTED IN THE ORIGINAL RETURN OF HILL & DALE FAMILY LEARNING CENTER REFLECTED UNAUDITED BALANCES. AFTER THE AUDIT WAS COMPLETED, THESE BALANCES CHANGED. AS A RESULT, THE RETURN IS BEING AMENDED. THIS AMENDED RETURN CONTAINS THE FOLLOWING CHANGES TO THE AMOUNTS PREVIOUSLY REPORTED IN THE ORIGINAL RETURN: PART I SUMMARY LINE 15 CHANGED FROM 1,538,215 TO 1,538,216 LINE 17 CHANGED FROM 388,918 TO 385,448 LINE 18 CHANGED FROM 1,927,133 TO 1,923,664 LINE 19 CHANGED FROM -30,414 TO -26,945 LINE 20 CHANGED FROM 1,242,372 TO 1,251,116 LINE 21 CHANGED FROM 79,894 TO 85,169 LINE 22 CHANGED FROM 1,162,478 TO 1,165,947 PART III STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS LINE 4A EXPENSES CHANGED FROM 1,567,991 TO 1,398,670 LINE 4E EXPENSES CHANGED FROM 1,567,991 TO 1,398,670 PART IV CHECKLIST OF REQUIRED SCHEDULES LINE 12A CHANGED FROM NO TO YES. PART IX STATEMENT OF FUNCTIONAL EXPENSES LINE 7B CHANGED FROM 1,107,858 TO 988,308 LINE 7C CHANGED FROM 45,075 TO 168,891 LINE 7D CHANGED FROM 24,776 TO 20,510 LINE 9B CHANGED FROM 135,632 TO 120,934 LINE 9C CHANGED FROM 9,908 TO 25,127 LINE 9D CHANGED FROM 3,413 TO 2,892 LINE 10A CHANGED FROM 116,081 TO 116,082 LINE 10B CHANGED FROM 102,084 TO 91,057 LINE 10C CHANGED FROM 11,112 TO 22,530 LINE 10D CHANGED FROM 2,885 TO 2,495 LINE 11C COLUMN C CHANGED FROM 0 TO 15,300 LINE 11G COLUMN A CHANGED 50,676 TO 35,376 LINE 11G COLUMN B CHANGED FROM 5,664 TO 0. LINE 11G COLUMN C CHANGED FROM 45,012 TO 35,376 LINE 13B CHANGED FROM 15,184 TO 19,366 LINE 13B CHANGED FROM 36,902 TO 32,720 LINE 16A CHANGED FROM 70,495 TO 70,494 LINE 16B CHANGED FROM 48,933 TO 30,731 LINE 16C CHANGED FROM 21,562 TO 39,763 LINE 17B CHANGED FROM 68 TO 0 LINE 17C CHANGED FROM 0 TO 68 LINE 19B CHANGED FROM 17,390 TO 4,055 LINE 19C CHANGED FROM 15,869 TO 29,204 LINE 22A CHANGED FROM 40,217 TO 36,748 LINE 22B CHANGED FROM 2,153 TO 3,675 LINE 22C CHANGED FROM 38,064 TO 33,073 LINE 24 A PROGRAM SUPPLIES COLUMN B CHANGED FROM 98,513 TO 99,088 LINE 24 A PROGRAM SUPPLIES COLUMN C CHANGED FROM 2,384 TO 1,809 LINE 24 B REPAIRS & MAINTENANCE COLUMN B CHANGED FROM 27,351 TO 34,295 LINE 24 B REPAIRS & MAINTENANCE COLUMN C CHANGED FROM 6,944 TO 0 LINE 25 A CHANGED FROM 1,927,133 TO 1,923,664 LINE 25 B CHANGED FROM 1,567,991 TO 1,398,670 LINE 25 C CHANGED FROM 320,907 TO 491,936 LINE 25 D CHANGED FROM 38,235 TO 33,058 PART X BALANCE SHEET LINE 10A CHANGED FROM 766,931 TO 772,206 LINE 10B CHANGED FROM 477,970 TO 474,501 LINE 10C COLUMN B CHANGED FROM 288,961 TO 297,705 LINE 16 COLUMN B CHANGED FROM 1,242,372 TO 1,251,116 LINE 17 COLUMN B CHANGED FROM 78,119 TO 83,394 LINE 26 COLUMN B CHANGED FROM 79,894 TO 85,169 LINE 27 COLUMN B CHANGED FROM 869,638 TO 873,107 LINE 32 COLUMN B CHANGED FROM 1,162,478 TO 1,165,947 LINE 33 COLUMN B CHANGED FROM 1,242,372 TO 1,251,116 PART XI RECONCILIATION OF NET ASSETS LINE 2 CHANGED FROM 1,927,133 TO 1,923,664 LINE 3 CHANGED FROM -30,414 TO -26,945 LINE 10 CHANGED FROM 1,162,478 TO 1,165,947 PART XII FINANCIAL STATEMENTS AND REPORTING LINE 2B CHANGED FROM NO TO YES LINE 2C CHANGED FROM BLANK TO YES SCHEDULE A PG 3 LINE 7A E CHANGED FROM 118,820 TO 123,820 LINE 7A F CHANGED FROM 1,283,077 TO 1,288,077 LINE 7C E CHANGED FROM 553,152 TO 558,152 LINE 7C F CHANGED FROM 2,312,734 TO 2,317,734 LINE 8 F CHANGED FROM 6,992,879 TO 6,987,879 LINE 15 CHANGED FROM 74.98% TO 74.93% SCHEDULE D PG 2 PART VI LAND, BUILDINGS, AND EQUIPMENT LINE 1B B CHANGED FROM $597,844 TO $597,845 LINE 1B C CHANGED FROM $393,416 TO $391,823 LINE 1B D CHANGED FROM $204,428 TO $206,022 LINE 1D B CHANGED FROM $169,087 TO $174,361 LINE 1D C CHANGED FROM $84,554 TO $82,678 LINE 1D D CHANGED FROM $84,533 TO $91,683 TOTAL BOOK VALUE CHANGED FROM 288,961 TO 297,705 SCHEDULE D PG 4 PART XI RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH REVENUE PER RETURN LINE 1 CHANGED FROM 0 TO $1,901,005 LINE 2B CHANGED FROM 0 TO $4,286 LINE 2E CHANGED FROM 0 TO $4,286 LINE 3 CHANGED FROM 0 TO $1,896,719 LINE 5 CHANGED FROM 0 TO $1,896,719 PART XII RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH EXPENSES PER RETURN LINE 1 CHANGED FROM 0 TO $2,063,664 LINE 2A CHANGED FROM 0 TO $140,000 LINE 2E CHANGED FROM 0 TO $140,000 LINE 5 CHANGED FROM 0 TO $1,923,664 FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS IS UNCHANGED FROM THE PRIOR YEAR.