CYPRESS PRESCHOOL INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CYPRESS PRESCHOOL INC (EIN 65-0795293)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-09-18
IRS object ID: 201302619349300525
Schema version: 2012v2.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-09-18T15:21:26-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GERALD M PEPPER & ASSOCIATES PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1515 N UNIVERSITY DR SUITE 114	AddressLine1
City	CORAL SPRINGS	City
State	FL	State
ZIP Code	330716086	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	650795293	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CYPRESS PRE-SCHOOLINC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CYPR	NameControl
Phone	9549463799	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1777 NORTH DIXIE HIGHWAY	AddressLine1
City	FTLAUDERDALE	City
State	FL	State
ZIP Code	33305	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BARBARA FITZSIMMONS	Name
Title	PRESIDENT	Title
Phone	9549463799	Phone
Date Signed	2013-09-19	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LEONARD BLUMSTEINCPA	Name
Phone	9547555007	Phone
Date Prepared	2013-09-18	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	BARBARA FITZSIMMOMS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1777 N DIXIE HWY	AddressLine1
City	FT LAUDERDALE	City
State	FL	State
ZIP Code	33305	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	282829	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	CHRISTIAN PRESCHOOL	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	11	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	9850	ContributionsGrantsPriorYear
Contributions Grants Current Year	13636	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	252279	ProgramServiceRevenuePriorYear
Program Service Revenue CY	269193	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	262129	TotalRevenuePriorYear
Total Revenue Current Year	282829	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	169543	SalariesEtcPriorYear
Salaries Etc Current Year	186306	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	690	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	1820	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1820	TotalFundrsngExpCurrentYear
Other Expense Prior Year	109172	OtherExpensePriorYear
Other Expenses Current Year	108229	OtherExpensesCurrentYear
Total Expenses Prior Year	279405	TotalExpensesPriorYear
Total Expenses Current Year	296355	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-17276	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-13526	RevenuesLessExpensesCY
Total Assets BOY	1903	TotalAssetsBOY
Total Assets EOY	1000	TotalAssetsEOY
Total Liabilities BOY	88637	TotalLiabilitiesBOY
Total Liabilities EOY	101260	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-86734	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-100260	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	CHRISTIAN PRESCHOOL	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	TO PROVIDE A CHRISTIAN LEARNING ATMOSPHERE FOR PRE-SCHOOL CHILDREN OPEN TO ALL APPLICANTS. AVEREAGE ATTENDANCE-50 STUDENTS. HOURS 7AM-6PM-MONDAY TO FRIDAY	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	FOLLOW CHRISTIAN CURRICULUM FOR CLASSES: AGES 2 1/2-5 YEARS. DEVELOP SOCIAL,EMOTIONAL,PHYSICAL,AND SPIRITUAL GROWTH.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	AGE APPROPRIATE ACTIVITIES TO PROVIDE DEVELOPEMENT OF CHILDREN. ENCOURAGE SOCIAL INTERACTION BETWEEN PARENTS,TEACHERS AND CHILDREN.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	294535	Expense
Description	HOT MEALS BY THE KID GORMET INC. OF MIAMI,FL. ARE PROVIDED BY REQUEST AND PAID FOR BY PARENTS.SNACKS ARE PROVIDE IN AM & PM.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	294535	TotalOfOtherProgramServiceExp
Total Program Service Expense	294535	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	11	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	GERALD M PEPPERCPA'S	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9547555007	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1515 UNIVERSITY DR	AddressLine1
City	CORAL SPRINGS	City
State	FL	State
ZIP Code	33071	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BARBARA FITZSIMMON
PRESIDENT	X	X	0	0	0
BEN TAYLOR
TRUSTEE	X		0	0	0
CHRISTOPHER E HAMMAN
VICE PRESIDE		X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	13636	AllOtherContributions
Total Contributions	13636	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PRE-SCHOOL TUITION	268873	268873
OTHER	320	320

Field	Value	IRS element (for citing)
Total Program Service Revenue	269193	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	282829	TotalRevenueColumn
Related Or Exempt Function Income	269193	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	167246	Total
Program Services	167246	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	19060	Total
Program Services	19060	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1059	Total
Program Services	1059	ProgramServices

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	1820	Total
Fundraising	1820	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	9331	Total
Program Services	9331	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	684	Total
Program Services	684	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4101	Total
Program Services	4101	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	812	Total
Program Services	812	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	42100	Total
Program Services	42100	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	904	Total
Program Services	904	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3271	Total
Program Services	3271	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	17548	Total
Program Services	17548	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
ELECTRICITY	7135	7135
SECURITY SERVICE	5446	5446
FEES& PENALTIES	3486	3486
REPAIRS & MAINTENANCE	2788	2788

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	9564	Total
Program Services	9564	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	296355	Total
Program Services	294535	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	1820	Fundraising

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	36993	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	36993	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1903	BOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	1000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1903	BOY
EOY	1000	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	19	BOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	47904	BOY
EOY	45709	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	40714	BOY
EOY	55551	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	88637	BOY
EOY	101260	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	-86734	BOY
EOY	-100260	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-86734	BOY
EOY	-100260	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1903	BOY
EOY	1000	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-13526	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	36993	OtherCostOrOtherBasis
Depreciation	36993	Depreciation

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Book Value	1000	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1000	TotalBookValueOtherAssets
Federal Income Tax Liability	30920	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
BANK OVERDRAFT	$15,507
LEASE PAYABLE	$9,124

Field	Value	IRS element (for citing)
Total Of Amounts	55551	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	HOT MEALS BY THE KID GORMET INC. OF MIAMI,FL. ARE PROVIDED BY REQUEST AND PAID FOR BY PARENTS.SNACKS ARE PROVIDE IN AM & PM.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC