BOONE BEGINNINGS EARLY CHILDHOOD AND FAMILY DEVELOPMENT CENTER INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: BOONE BEGINNINGS EARLY CHILDHOOD AND FAMILY DEVELOPMENT CENTER INC (EIN 83-3102498)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-15
IRS object ID: 202113199349313516
Schema version: 2020v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-11-15T13:10:02-06:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	470552214	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SCHUMACHER SMEJKAL HERLEY & ELM PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 280 3403 27TH STREET	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	686020280	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	833102498	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOONE BEGINNINGS EARLY CHILDHOOD	BusinessNameLine1Txt
Business Name Line2	AND FAMILY DEVELOPMENT CENTER INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	BOON	BusinessNameControlTxt
Phone	4023953356	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 66	AddressLine1Txt
City	ALBION	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68620	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAY WOLF	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	4023953356	PhoneNum
Signature	2021-11-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAY	PersonFirstNm
Person Last	WOLF	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SCOTT T SMEJKAL	PreparerPersonNm
PTIN	P00429344	PTIN
Phone	4025641366	PhoneNum
Preparation	2021-11-05	PreparationDt

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ANDY ROBERTS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2936 300TH STREET	AddressLine1Txt
City	ALBION	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68620	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,524,812	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://BOONEBEGINNINGS.COM/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2018	FormationYr
Legal Domicile State	NE	LegalDomicileStateCd
Activity Or Mission	PROVIDE CHILDCARE AND HIGH-QUALITY PROGRAMMING FOR CHILDREN IN BOONE COUNTY.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$409,270	PYContributionsGrantsAmt
CY Contributions Grants	$1,521,186	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$3,626	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$409,270	PYTotalRevenueAmt
CY Total Revenue	$1,524,812	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$15	PYOtherExpensesAmt
CY Other Expenses	$7,730	CYOtherExpensesAmt
PY Total Expenses	$15	PYTotalExpensesAmt
CY Total Expenses	$7,730	CYTotalExpensesAmt
PY Revenues Less Expenses	$409,255	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,517,082	CYRevenuesLessExpensesAmt
Total Assets BOY	$409,255	TotalAssetsBOYAmt
Total Assets EOY	$1,926,337	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$409,255	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,926,337	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE CHILDCARE AND HIGH-QUALITY PROGRAMMING FOR CHILDREN IN BOONE COUNTY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,011	ExpenseAmt
Desc	PROVIDE CHILDCARE AND HIGH-QUALITY PROGRAMMING FOR CHILDREN IN BOONE COUNTY.	Desc
Total Program Service Expenses	$1,011	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	GAY SANDMAN	PersonNm
Phone	4027410866	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1385 SOUTH 6TH STREET	AddressLine1Txt
City	ALBION	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68620	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
LINDSEY JARECKI
SECRETARY	25.00	Yes (X)	Yes (X)	$0	$0	$0
KENDRA KROHN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CAROL KUSEK
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
MICHELLE OLSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANDY ROBERTS
CHAIR	15.00	Yes (X)	Yes (X)	$0	$0	$0
THERESA WILKE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAY WOLF
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BIERMAN CONTRACTING INC
PO BOX 1887	COLUMBUS	NE	686021887	CONSTRUCTION	$189,545
RDG PLANNING & DESIGN
1302 HOWARD STREET	OMAHA	NE	68102	ARCHITECT FEES	$169,432
SENTINEL BUILDING SYSTEMS
PO BOX 348	ALBION	NE	68620	CONSTRUCTION	$105,654

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,521,186	AllOtherContributionsAmt
Noncash Contributions	$115,000	NoncashContributionsAmt
Total Contributions	$1,521,186	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,626	TotalRevenueColumnAmt
Exclusion	$3,626	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,524,812	TotalRevenueColumnAmt
Exclusion	$3,626	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$375	TotalAmt
Management And General	$375	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,011	TotalAmt
Program Services	$1,011	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$263	TotalAmt
Management And General	$263	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,061	TotalAmt
Management And General	$6,061	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	DUES & SUBSCRIPTIONS	Desc
Total	$20	TotalAmt
Management And General	$20	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,730	TotalAmt
Program Services	$1,011	ProgramServicesAmt
Management And General	$6,719	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$401,430	BOYAmt
EOY	$738,682	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$578,626	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$115,000	LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$115,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,825	BOYAmt
EOY	$494,029	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$409,255	BOYAmt
EOY	$1,926,337	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$409,255	BOYAmt
EOY	$1,926,337	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$409,255	BOYAmt
EOY	$1,926,337	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$409,255	BOYAmt
EOY	$1,926,337	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,517,082	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$409,270	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,521,186	CurrentTaxYearAmt
Total	$1,930,456	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$409,270	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,521,186	CurrentTaxYearAmt
Total	$1,930,456	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$1,930,456	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$3,626	CurrentTaxYearAmt
Total	$3,626	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$1,934,082	TotalSupportAmt
First5 Years170	Yes (X)	First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$115,000	OtherCostOrOtherBasisAmt
Book Value	$115,000	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$115,000	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	CONSTRUCTION IN PROGRESS	Desc
Book Value	$494,029	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$494,029	TotalBookValueOtherAssetsAmt

Schedule M IRS990ScheduleM

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$115,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	ASSESSOR'S VALUATION	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD REVIEWS THE FORM 990 AT A REGULAR BOARD MEETING BEFORE THE RETURN IS FILED.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ALL OF THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.