2022-09-15T15:25:17-04:00 2021-12-31 472554597 SBFR PARTNERS CPAS LLP 2425 SWEET HOME ROAD AMHERST NY 14228 990 2021-01-01 204596844 CHALLENGER LEARNING CENTER OF ORLEANS NIAGARA AND ERIE COUNTIES CHAL 7164343196 160 WASHBURN STREET LOCKPORT NY 14094 PAUL KRUPINSKI TREASURER 7162082404 2022-07-07 true PAUL KRUPINSKI XXX-XX-XXXX NICHOLAS HARRIS CPA P01718990 7163892900 2022-07-28 X 2021 2023-04-26 12:10:37Z STEVEN COTTEN 160 WASHBURN STREET LOCKPORT NY 14094 144577 false X HTTP://WWW.CLCLOCKPORT.ORG/ X 2006 NY THE ORGANIZATION IS A LIVING MEMORIAL DEDICATED TO EDUCATING STUDENTS IN SCIENCE, MATHEMATICS AND ENGINEERING. BORN OUT OF THE TRAGEDY THAT TOOK THE LIVES OF THE CHALLENGER CREW ON JANUARY 28TH, 1986, CHALLENGER LEARNING CENTERS WERE CREATED BY THE FAMILIES OF THE CREW AS A LIVING MEMORIAL TO THEIR SPIRIT OF EXPLORATION. THE FAMILIES KNEW THAT A LASTING MEMORIAL, DEDICATED TO EDUCATING STUDENTS IN SCIENCE, MATH, AND ENGINEERING, COULD PLAY A VITAL ROLE IN AMERICA'S FUTURE. 9 9 10 13442 90000 94918 12107 10342 50 15 17862 39302 120019 144577 20760 0 0 48698 61972 0 0 87267 97822 156725 159794 -36706 -15217 259235 173341 11983 6555 247252 166786 THE ORGANIZATION IS A LIVING MEMORIAL DEDICATED TO EDUCATING STUDENTS IN SCIENCE, MATHEMATICS AND ENGINEERING. false false 134914 10342 THE ORGANIZATION PROVIDES MISSION SIMULATIONS BASED ON STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS AND MATHEMATICS) STANDARDS FOR DIFFERENT GRADE LEVELS FROM FIFTH TO TENTH GRADE. STUDENTS TAKING PLACE IN THE PROGRAM WILL ASSUME THE ROLE OF A MISSION SPECIALIST OPERATING A SPACE STATION AND MISSION CONTROL TO NAVIGATE THE SPACE CRAFT AND COMPLETE THE MISSION WHILE OVERCOMING PROBLEMS. THEY WILL WORK AS A PROBLEM SOLVING TEAM PERFORMING JOBS THAT MIRROR SCIENCE AND TECHNOLOGY CAREERS IN THE REAL WORLD. THEY WILL ALSO CONDUCT EXPERIMENTS AND MODEL REAL ASTRONAUTS DURING THEIR SPACE MISSION. 134914 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 10 true true true false false false false false false false X 9 9 false false false false false false false true true false false true true true true false false true true false NY X PAUL KRUPINSKI 7164343196 160 WASHBURN STREET LOCKPORT NY 14094 STEVEN COTTEN CHAIRMAN 1.00 X X 0 0 0 PATRICK W SCHRADER VICE CHAIRMA 1.00 X X 0 0 0 PAUL KRUPINSKI TREASURER 1.00 X X 0 0 0 MICHAEL SCHIAN SECRETARY 40.00 X X 33612 0 0 BRIAN D RUSK DIRECTOR 1.00 X 0 0 0 ROBERT VASKO DIRECTOR 1.00 X 0 0 0 RONALD FRANCO DIRECTOR 1.00 X 0 0 0 MICHAEL TUCKER DIRECTOR 1.00 X 0 0 0 TITO A RODRIGUEZ DIRECTOR 1.00 X 0 0 0 KATHY M MICHAELS EXECUTIVE DI 40.00 X 7560 0 0 41172 false false false 94918 94918 CAMP FEES 611600 10342 10342 10342 15 15 PPP FORGIVENESS 25687 25687 FINGER PRINTING INCOME 561499 13442 13442 OTHER INCOME 173 173 39302 144577 36217 13442 41172 30879 10293 16376 12282 4094 4424 3318 1106 2838 2128 710 60 45 15 4255 3191 1064 12996 9747 3249 43364 41746 1618 7393 5545 1848 FRANCHISE FEE 23385 23385 TELEPHONE 1499 1124 375 PAYROLL SERVICE FEE 885 664 221 MISCELLANEOUS 852 639 213 295 221 74 159794 134914 24880 0 41912 25177 49775 437480 289316 167548 148164 259235 173341 8983 3555 3000 3000 11983 6555 X 247252 159346 7440 247252 166786 259235 173341 X -15217 -65249 X false false false X 69483 176014 77547 90000 94918 507962 69483 176014 77547 90000 94918 507962 507962 507962 74917 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 51665 17796 33869 300315 230492 69823 85500 41028 44472 148164 LONG TERM DEBT 3000 3000 X 144577 144577 144577 175268 15474 15474 159794 159794 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (IRC); ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITIONS WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2021. CERTAIN ACTIVITIES OF THE ORGANIZATION ARE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME UNDER INTERNAL REVENUE CODE SECTIONS 511 TO 513. THE ORGANIZATION WILL BE SUBJECT TO FILE EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T AND CT-13) WITH THE IRS AND NYS, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XII, LINE 2D RENT ON 990T 464 UTILITIES ON 990T 433 OFFICE ON 990T 693 WAGES ON 990T 10,892 PAYROLL TAXES ON 990T 833 INSURANCE ON 990T 1,203 TELEPHONE ON 990T 244 PROFESSIONAL FEES ON 990T 462 NYS TAXES ON 990T 250 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND QUESTIONS ARE DIRECTED TO THE TREASURER OR THE ACCOUNTANTS. FORM 990, PAGE 6, PART VI, LINE 12C IN ACCORDANCE WITH THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, EACH OFFICER AND MEMBER OF THE BOARD OF DIRECTOR'S SHALL ANNUALLY COMPLETE A FORM THAT AFFIRMS THAT: A) SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAS READ AND UNDERSTAND THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, D) UNDERSTANDS THAT IN ORDER TO MAINTAIN ITS FEDERAL EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS EXEMPT PURPOSE. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF EXECUTIVE DIRECTOR AND OTHER EMPLOYEES IS REVIEWED AND APPROVED BY BOARD OF DIRECTORS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF EXECUTIVE DIRECTOR AND OTHER EMPLOYEES IS REVIEWED AND APPROVED BY BOARD OF DIRECTORS FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 RELEASE OF RESTRICTED GRANTS -49,775 EXPENSES RECORDED ON 990T -15,474 TOTAL -65,249