2019-11-13T11:37:49-08:00 2019-06-30 330302407 Guzman & Gray Certified Public Accountants 4510 E Pacific Coast Highway Suite Long Beach CA 90804 990 2018-07-01 951643333 LONG BEACH DAY NURSERY LONG 5625910509 1548 CHESTNUT AVE LONG BEACH CA 90813 WHITNEY LEATHERS Executive Director 2019-11-13 true PATRICK S GUZMAN CPA P00354029 5624980997 2018 2020-04-17 16:48:07Z 1548 CHESTNUT AVE LONG BEACH CA 90813 3609307 false false X LBDN.ORG X 1912 CA TO PROVIDE QUALITY EARLY CARE AND EDUCATION FOR YOUNG CHILDREN OF WORKING PARENTS 21 20 78 75 0 2036848 1516786 1000011 1584938 102995 82076 19330 63732 3159184 3247532 98173 37700 0 2164228 2381201 0 42771 971186 962011 3233587 3380912 -74403 -133380 6085777 5839353 503089 287941 5582688 5551412 TO PROVIDE QUALITY EARLY CARE AND EDUCATION FOR YOUNG CHILDREN OF WORKING PARENTS false false 2878721 1584938 PROVIDE QUALITY EARLY CARE AND EDUCATION TO YOUNG CHILDREN OF WORKING PARENTS THROUGH THE OPERATION OF CHILD DAY CARE CENTERS 37700 37700 PROVIDE QUALITY EARLY CARE AND EDUCATION TO YOUNG CHILDREN OF WORKING PARENTS THROUGH THE STEPPING STONES SCHOLARSHIP 2916421 true true false false false false false false false true true true false false true false true false false false false false false false true false false false true false false false false false false false false false false false false true false false false false false false false false true 17 0 true 78 true false false false false false false true true false 0 false false false false false false false false false false false false X 21 20 false false false false false false false true true false false true true true true true true true true false CA X X WHITNEY LEATHERS 5625910509 1548 CHESTNUT AVENUE LONG BEACH CA 908131623 X GINA BALLARD Director 2.00 0.00 X 0 0 0 SHARON BARKER Director 2.00 0.00 X 0 0 0 BRETT BRADBURY Treasurer 2.00 0.00 X X 0 0 0 DENISE DAHLHAUSEN Director 2.00 0.00 X 0 0 0 MICHELE DOBSON Chairman 2.00 0.00 X X 0 0 0 PAT ELLINGTON Director 2.00 0.00 X 0 0 0 JOEN GARNICA CHAIR ELECT 2.00 0.00 X X 0 0 0 ROBYN GORDON-PETERSON 1ST VICE CHAIR 2.00 0.00 X X 0 0 0 NANCY HAYS Secretary 2.00 0.00 X 0 0 0 STEVE HOCKETT Director 2.00 0.00 X 0 0 0 DEBRA KAHOOKELE 2ND VICE CHAIR 2.00 0.00 X X 0 0 0 KEVIN KELLY Director 2.00 0.00 X 0 0 0 MEGHAN KING Director 2.00 0.00 X 0 0 0 JILLIAN KOEHRING Director 2.00 0.00 X 0 0 0 THERESA LANDERS Director 2.00 0.00 X 0 0 0 KEVIN LEE Director 2.00 0.00 X 0 0 0 ANN MANTEL Director 2.00 0.00 X 0 0 0 LAURIE SHAW Director 2.00 0.00 X 0 0 0 DANIEL TAPIA Director 2.00 0.00 X 0 0 0 DEBBIE THORPE Director 2.00 0.00 X 0 0 0 NELINIA VARENAS Director 2.00 0.00 X 0 0 0 WHITNEY LEATHERS EXECUTIVE DIRECTOR 40.00 0.00 X 120927 0 0 120927 1 false false false CHILDCARE CAREERS 1548 CHESTNUT AVE LONG BEACH CA 90813 CHILDCARE 204522 1 126 22147 117440 1377073 131483 1516786 CHILD CARE FEES 900099 1584938 1584938 1584938 61970 61970 0 0 0 352192 332086 20106 20106 20106 29689 22147 29689 0 0 0 OTHER 900099 2182 2182 SUPPLEMENTAL INCOME 900099 61550 61550 63732 3247532 1668776 61970 0 37700 37700 0 0 120927 102788 15721 2418 0 1990552 1702248 263221 25083 0 129609 115129 13576 904 140113 121556 16467 2090 0 0 0 0 0 0 66472 24949 35931 5592 640 640 8983 5960 2846 177 0 0 0 0 0 0 0 0 141483 141483 0 MAINTENANCE AND OTHER 134943 117135 16595 1213 RECRUITMENT 114305 110366 2963 976 FOOD PURCHASES 109552 109552 WORKER'S COMPENSATION INS 99349 97315 1805 229 286284 229600 52595 4089 3380912 2916421 421720 42771 27763 0 940341 497281 0 140588 274659 0 0 0 0 41026 44082 4633361 2510287 2171437 2123074 0 2662114 2789364 0 0 102508 110893 6085777 5839353 358188 172319 4729 144901 110893 503089 287941 X 4316189 4297308 14631 1251868 1254104 5582688 5551412 6085777 5839353 -133380 102104 X X false true X true false X 1488845 152563 1671958 2036848 1494639 6844853 1195359 1172187 1288193 1000011 1584938 6240688 0 0 0 2684204 1324750 2960151 3036859 3079577 13085541 0 0 13085541 50345 52382 56854 54834 61630 276045 0 50345 52382 56854 54834 61630 276045 0 1180 376 15 1571 2735729 1377508 3017020 3091693 3141207 13363157 0.97920 0.98150 0.02070 0.01820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2662114 5000 180091 147190 19525 2680490 2570012 6750 251596 146367 19877 2662114 2623284 7250 120430 161919 19033 2570012 2714231 95243 167140 19050 2623284 2838076 185174 288152 20867 2714231 0.55000 0.45000 false false false 20000 20000 3312148 1707195 1604953 942804 453254 489550 8400 373 8027 350009 349465 544 2123074 2789364 DEFERRED COMPENSATION PLAN 110893 110893 3330111 102104 102104 3228007 19525 19525 3247532 3361387 3361387 19525 19525 3380912 Part V, Line 4: Intended uses of the endowment fund. BOARD DESIGNATED ENDOWMENT IS USED TO SUPPORT THE ORGANIZATION'S GENERALOPERATING NEEDS. PERMANENT ENDOWMENT HAS DONOR-IMPOSED STIPULATIONS.GENERALLY, THE DONORS OF THESE ASSETS PERMIT THE ORGANIZATION TO USE ALLOR PART OF THE INCOME EARNED ON RELATED INVESTMENTS FOR GENERAL ORSPECIFIC PURPOSES. false SWING FOR TOTS 48627 19037 29590 29590 48627 19037 29590 29590 29590 false 0 0 STEPPING STONES SCHOLARSHIPS 2 3028 DIF OF PARENT COST & ACT. COST TO PROVIDE HIGH QUALITY CARE STEPPING STONES SCHOLARSHIPS 29 34672 DIF OF STATE REIM & COST SHORTFALL BETWEEN SATE REIM/ACTUAL Additional Supplemental Information PART I, LINE 2:THE ORGANIZATION AWARDS SCHOLARSHIPS TO CHILDREN WHOSE PARENTS DO NOT QUALIFY FOR STATE ASSISTANCE OR EXPERIENCE HARDSHIP. THE SCHOLARSHIPS ARE MONITORED THROUGH THE ORGANIZATION'S STEPPING STONE PROGRAMPART III, COLUMN (A):(A) TYPE OF GRANT OR ASSISTANCE: STEPPING STONES SCHOLARSHIPS PROVIDE FUNDING THAT ALLOWS LBDN TO CONTINUE TO ACCEPT SUBSIDIZED INFANTS AND TODDLERS; STEPPING STONES COVERS A PORTION OF THE DISPARITY IN THE COST TO PROVIDE CARE VERSUS THE INSUFFICIENT REIMBURSEMENT RATES FOR LOW INCOME STATE SUBSIDIZED INFANTS AND TODDLERS IN-KIND REVENUE 131483 false false false Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANT. A DRAFT OF THE 990 IS SUBMITTED TO THE AUDIT COMMITTEE AND FINANCE COMMITTEE FOR REVIEW. THE FINANCE COMMITTEE MAKES A MOTION TO APPROVE THE 990 AT ITS NOVEMBER COMMITTEE MEETING. THE BOARD OF DIRECTORS HAS UP TO 30 DAYS TO REVIEW AND APPROVE THE 990. FORMAL BOARD APPROVAL OCCURS AT THE BOARD OF DIRECTORS NOVEMBER MEETING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. THE ORGANIZATION RELIES ON ITS OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO DISCLOSE CONFLICTS OF INTEREST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management AN ANNUAL REVIEW FOR THE EXECUTIVE DIRECTOR IS CONDUCTED BY THE BOARD OF DIRECTORS. COMPENSATION CHANGES SUCH AS SALARY INCREASES AND BONUSES FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES ARE REVIEWED BY THE PERSONNEL AND FINANCE COMMITTEE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION REQUIRES THAT A REQUEST BE IN WRITING. ONCE THE WRITTEN REQUEST IS RECEIVED BY THE ORGANIZATION, THE INFORMATION REQUESTED WILL BE AVAILABLE FOR INSPECTION WITHIN 24 HOURS Form 990, Part XII, Line 2: Change of Oversight or Selection Process THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.