EARLY LEARNING PROPERTY MANAGEMENT INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- EARLY LEARNING PROPERTY MANAGEMENT INC (EIN 58-2491036)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-09-17
- IRS object ID
- 201242639349300704
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-09-17T10:02:21-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 560574444 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERRY BEKAERT & HOLLAND LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1180 W PEACHTREE STREET SUITE 1400 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 303093482 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582491036 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EARLY LEARNING PROPERTY MGT INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | EARL | NameControl |
| Phone | 4046344049 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 57 EXECUTIVE PARK DRIVE NO 315 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30329 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DONALD K VOSHALL | Name |
| Title | CHAIRMAN | Title |
| Phone | 4046344049 | Phone |
| Date Signed | 2012-09-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHRISTINE W PIERCE | Name |
| PTIN | P00436339 | PTIN |
| Phone | 4042090954 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DONALD K VOSHALL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 57 EXECUTIVE PARK DRIVE | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30329 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2070516 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ELPM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE AFFORDABLE CLASSROOMS FOR EARLY LEARNING PROGRAMS HELPING DISADVANTAGED YOUTH IN GEORGIA THROUGH THE PURCHASE OR LEASE AND RENOVATION OR CONSTRUCTION OF CLASSROOM FACILITIES. THE FACILITIES MAY BE LEASED AT A BELOW-MARKET RATE TO EARLY LEARNING PROGRAMS, SUCH AS HEADSTART, THAT ARE 501(C)(3) ORGANIZATIONS. FACILITIES MAY ALSO BE PROVIDED TO EARLY LEARNING PROGRAMS THROUGH SALES, DIRECT FINANCING LEASES, OR DEVELOPMENT/CONSTRUCTION AGREEMENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1 | TotalNbrEmployees |
| Total Nbr Volunteers | 8 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1000000 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 998392 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1043604 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9034 | InvestmentIncomePriorYear |
| Investment Income Current Year | 7342 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 18623 | OtherRevenuePriorYear |
| Other Revenue Current Year | 19570 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1026049 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2070516 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 99454 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 99105 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1122430 | OtherExpensePriorYear |
| Other Expenses Current Year | 1254411 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1221884 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1353516 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -195835 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 717000 | RevenuesLessExpensesCY |
| Total Assets BOY | 22982737 | TotalAssetsBOY |
| Total Assets EOY | 22547414 | TotalAssetsEOY |
| Total Liabilities BOY | 3322338 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2240946 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 19660399 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 20306468 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO BUILD EARLY LEARNING CENTERS, PRIMARILY IN DISADVANTAGED NEIGHBORHOODS, THAT PROVIDE HIGH QUALITY EDUCATION AND NURTURING PROGRAMS FOR CHILDREN IN NEED FROM BIRTH THROUGH FIVE YEARS OF AGE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE ORGANIZATION PERFORMS TWO RELATED FUNCTIONS. THE FIRST IS TO PURCHASE OR BUILD FACILITIES FOR EARLY LEARING PROGRAMS RUN BY 501(C)(3) ORGANIZATIONS, SUCH AS HEADSTART. AS OF DECEMBER 31, 2011, THE ORGANIZATION HAS COMPLETED NINE CONSTRUCTION/RENOVATION PROJECTS, ALL OF WHICH ARE BEING LEASED AS EXPLAINED IN 4(B) BELOW. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1137314 | Expense |
| Revenue | 1063174 | Revenue |
| Description | UPON COMPLETION OF THE CONSTRUCTION/RENOVATION DESCRIBED IN 4(A) ABOVE, THE PROPERTIES ARE LEASED AT A BELOW-MARKET RENT TO 501(C)(3) ORGANIZATIONS WHICH PROVIDE EARLY LEARNING PROGRAMS. SUCH RENT COVERS THE COSTS OF LEASING AND MAINTAINING THE FACILITIES AS WELL AS FUTURE CAPITAL IMPROVEMENTS. AS OF DECEMBER 31, 2011, THE ORGANIZATION HAS LEASED THE NINE COMPLETED PROJECTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1137314 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 5 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 1 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARA PORTNELL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4046344049 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 57 EXECUTIVE PARK DRIVE STE 315 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30329 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| DONALD K VOSHALL | |||||||
| BOARD CHAIRMAN | 0.00 | X | X | 0 | 0 | 0 | |
| WILLIAM GARRETT | |||||||
| VICE PRESIDENT | 0.00 | X | X | 0 | 0 | 0 | |
| LYNN PATTILLO | |||||||
| SECRETARY/TREASURER | 0.00 | X | X | 0 | 0 | 0 | |
| JOHN CAMARDELLA | |||||||
| TRUSTEE | 0.00 | X | 0 | 0 | 0 | ||
| CHARLES CORNELIUS | |||||||
| TRUSTEE | 0.00 | X | 0 | 0 | 0 | ||
| KARA PORTNELL | |||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 92520 | 0 | 0 | X | |
| DONATA MAJOR | |||||||
| TRUSTEE | 0.00 | X | 0 | 0 | 0 | ||
| VICTOR RODRIGUEZ | |||||||
| TRUSTEE/FIN. COMM. CHAIR | 0.00 | X | 0 | 0 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 92520 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | CompensationCompensation |
|---|---|---|---|---|
| JE DUNN CONSTRUCTION | ||||
| 800 MT VERNON HIGHWAY STE 200 | ATLANTA | GA | 30328 | 238346 |
| MALLORY AND EVANS | ||||
| 646 KENTUCKY STREET | ATLANTA | GA | 30079 | 112332 |
| GAY CONSTRUCTION | ||||
| PO BOX 2376 | SMYRNA | GA | 30081 | 105760 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| All Other Contributions | 1000000 | AllOtherContributions |
| Total Contributions | 1000000 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MINNIE HOWELL | 531120 | 179490 | 179490 |
| EASTER SEAL GUICE | 531120 | 170133 | 170133 |
| SYLVAN HILLS | 531120 | 152421 | 152421 |
| ATLANTA INN | 531120 | 108012 | 108012 |
| BROOKVALLEY | 531120 | 98851 | 98851 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 334697 | TotalRevenueColumn |
| Related Or Exempt Function Income | 334697 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1043604 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7342 | TotalRevenueColumn |
| Exclusion | $7,342 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TENANT REIMBURSEMENT | 531120 | 13964 | 13964 |
| CONSTRUCTION MANAGEMEN | 531120 | 5606 | 5606 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 19570 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2070516 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1063174 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $7,342 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92520 | Total |
| Management And General | 92520 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6585 | Total |
| Management And General | 6585 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54634 | Total |
| Management And General | 54634 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25405 | Total |
| Management And General | 25405 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1369 | Total |
| Management And General | 1369 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 876 | Total |
| Management And General | 876 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11690 | Total |
| Management And General | 11690 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 682170 | Total |
| Program Services | 679587 | ProgramServices |
| Management And General | 2583 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73032 | Total |
| Program Services | 65247 | ProgramServices |
| Management And General | 7785 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| REPAIRS & MAINTENANCE | 275100 | 275100 | |
| RENTAL EXPENSE | 63631 | 63631 | |
| BAD DEBT EXPENSE | 53749 | 53749 | |
| MISCELLANEOUS | 7087 | 7087 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5668 | Total |
| Management And General | 5668 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1353516 | Total |
| Program Services | 1137314 | ProgramServices |
| Management And General | 216202 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3096420 | BOY |
| EOY | 2577633 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4033263 | BOY |
| EOY | 4033679 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6050 | BOY |
| EOY | 6203 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 19472332 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6951537 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12111811 | BOY |
| EOY | 12520795 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3735193 | BOY |
| EOY | 3409104 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22982737 | BOY |
| EOY | 22547414 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10544 | BOY |
| EOY | 22996 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 807086 | BOY |
| EOY | 708626 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2504708 | BOY |
| EOY | 1509324 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3322338 | BOY |
| EOY | 2240946 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17013052 | BOY |
| EOY | 17799365 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 507347 | BOY |
| EOY | 367103 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2140000 | BOY |
| EOY | 2140000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19660399 | BOY |
| EOY | 20306468 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22982737 | BOY |
| EOY | 22547414 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 717000 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -70931 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 206000 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 500 | CurrentTaxYearMinus3Years |
| Current Tax Year | 1000000 | CurrentTaxYear |
| Total | 1206500 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1032780 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1069567 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1014367 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 998392 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1043604 | CurrentTaxYear |
| Total | 5158710 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1238780 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1070067 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1014367 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 998392 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2043604 | CurrentTaxYear |
| Total | 6365210 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 100000 | CurrentTaxYearMinus4Years |
| Total | 100000 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 794285 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 862174 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 823719 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 814078 | CurrentTaxYearMinus1Year |
| Current Tax Year | 756456 | CurrentTaxYear |
| Total | 4050712 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 894285 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 862174 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 823719 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 814078 | CurrentTaxYearMinus1Year |
| Current Tax Year | 756456 | CurrentTaxYear |
| Total | 4150712 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 2214498 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 148693 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 101067 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8754 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 9034 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7342 | CurrentTaxYear |
| Total | 274890 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 148693 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 101067 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8754 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 9034 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7342 | CurrentTaxYear |
| Total | 274890 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1387473 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1171134 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1023121 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1007426 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2050946 | CurrentTaxYear |
| Total | 6640100 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.33350 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.13470 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.04140 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.05680 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 636537 | BeginningOfYearBalance |
| Contributions | 105754 | Contributions |
| Investment Earnings Or Losses | 17250 | InvestmentEarningsOrLosses |
| End Of Year Balance | 759541 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 570916 | BeginningOfYearBalance |
| Contributions | 65526 | Contributions |
| Investment Earnings Or Losses | 95 | InvestmentEarningsOrLosses |
| End Of Year Balance | 636537 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 485179 | BeginningOfYearBalance |
| Contributions | 84739 | Contributions |
| Investment Earnings Or Losses | 998 | InvestmentEarningsOrLosses |
| End Of Year Balance | 570916 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 392486 | BeginningOfYearBalance |
| Contributions | 81829 | Contributions |
| Investment Earnings Or Losses | 10864 | InvestmentEarningsOrLosses |
| End Of Year Balance | 485179 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.73060 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.26940 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1580000 | OtherCostOrOtherBasis |
| Book Value | 1580000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16460650 | OtherCostOrOtherBasis |
| Depreciation | 6130182 | Depreciation |
| Book Value | 10330468 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1431682 | OtherCostOrOtherBasis |
| Depreciation | 821355 | Depreciation |
| Book Value | 610327 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 12520795 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| MINIMUM LEASE PAYMENT RECEIVABLE | 3396462 |
| RENTS RECEIVABLE | 12642 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3409104 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEPOSIT | $9,324 |
| NOTE PAYABLE | $1,500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1509324 | TotalOfAmounts |
| Total Revenue | 2070516 | TotalRevenue |
| Total Expenses | 1353516 | TotalExpenses |
| Excess Or Deficit For Year | 717000 | ExcessOrDeficitForYear |
| Other | -$70,931 | OtherAmount |
| Total Adjustments | -70931 | TotalAdjustments |
| Excess Or Deficit Per FS | 646069 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2151150 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 80634 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 80634 | RevenueNotRptdF990 |
| Revenue Subtotal | 2070516 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2070516 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1505081 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 151565 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 151565 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1353516 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1353516 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE -151,565. DONATED RENTAL AND LEGAL EXENSE 80,634. TOTAL TO SCHEDULE D, PART XI, LINE 8: -70,931. |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: DIFFERENCES IN ACCOUNTING FOR EXPENSES PER GAAP (AUDITED FINANCIAL STATEMENTS) AND TAX RETURN INCLUDE: DEPRECIATION EXPENSE 151,565 PART X, LINE 2 FIN 48 FOOTNOTE: MANAGEMENT BELIEVES THAT THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT DECEMBER 31, 2011. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT AFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2011. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | LYNN PATTILLO-DIROFF ELPM | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | ENTITY MORE THAN 35% OWNED BY A FAMILY MEMBER OF LYNN PATTILLO | Relationship |
| Amount Of Transaction | 5057 | AmountOfTransaction |
| Description Of Transaction | PATTILLO CONSTRUCTION CORPORATION ("PCC") PREVIOUSLY PROVIDED MAINTENANCE/CONSTRUCTION SERVICES TO ELPM IN 2009. MOST OF THESE SERVICES WERE TAKEN OVER IN 2010 AND WERE PROVIDED DIRECTLY BY ELPM. HOWEVER, PATTILLO CONSTRUCTION CORPORATION CONTINUED TO PROVIDE A RELATIVELY SMALL AMOUNT OF THESE SERVICES DURING THIS TIME PERIOD AND WILL CONTINUE TO PROVIDE A SIMILAR LEVEL OF SERVICES GOING FORWARD AS THIS IS MORE COST EFFECTIVE. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE EXECUTIVE DIRECTOR FORWARDED COPIES OF FORM 990 TO EACH OF THE BOARD MEMBERS TO REVIEW. THE BOARD DISCUSSED THE FORM 990 AT A BOARD MEETING AND ADDRESSED ANY COMMENTS AND/OR CHANGES TO THE FORM 990. THE BOARD APPROVED THE FORM 990 PRIOR TO ITS FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY POTENTIAL CONFLICTS OF INTEREST ARE PRESENTED AT BOARD MEETINGS. THE PARTY INVOLVED IN THE POTENTIAL CONFLICT MAKES A PRESENTATION TO THE BOARD OF ALL RELEVANT FACTS AND THEN THE BOARD MEETS TO DISCUSS THE CONFLICT WITHOUT THE PARTY VOTING. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT EXISTS AND IF IT IS A PROHIBITED CONFLICT OF INTEREST. IF IT IS A PROHIBITED CONFLICT OF INTEREST, THE BOARD WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. | |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD CHAIR AND THE EXECUTIVE COMMITTEE CONDUCT AN ANNUAL COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR POSITION. ANY COMPENSATION ADJUSTMENTS ARE PROVIDED IN WRITING TO THE ACCOUNTING MANAGER, THE EXECUTIVE DIRECTOR, AND THE PAYROLL COMPANY. CONTROLS RELATED TO SEGREGATION OF DUTIES EXIST BETWEEN THE BOARD CHAIR, ACCOUNTING MANAGER, AND EXECUTIVE DIRECTOR. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | DONATED SERVICES AND USE OF FACILITIES: -70,931. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| PAGE 6, PART VI, SECTION B, LINE 12C - | EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT, WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. FURTHERMORE, PERIODIC REVIEWS ARE CONDUCTED TO DETERMINE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE THE RESULTS OF ARM'S-LENGTH BARGAINING AND TO DETERMINE WHETHER THE POLICY HAS BEEN FOLLOWED OR IS IN NEED OF REVISION. | COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY: |