FAIRPLEX LEARNING AND DEVELOPMENT CENTER: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FAIRPLEX LEARNING AND DEVELOPMENT CENTER (EIN 95-4662070)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202631349349312378
- Schema version
- 2024v5.5
- 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) |
|---|---|---|
| Return | 2026-05-14T17:41:33-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954662070 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fairplex Learning and Development Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FAIR | BusinessNameControlTxt |
| Phone | 9098654101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 W McKinley Ave | AddressLine1Txt |
| City | Pomona | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91768 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Bernard Bernstein | PersonNm |
| Person Title | Co-Chair | PersonTitleTxt |
| Phone | 9098654101 | PhoneNum |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kim Hunwardsen CPA | PreparerPersonNm |
| PTIN | P00484560 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2026-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | Roberto Viramontes | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 W McKinley Ave | AddressLine1Txt |
| City | Pomona | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91768 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,044,680 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://fairplex.com/fldc/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | To provide innovative, educational programs & experiences that bring learning to life. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 160 | TotalEmployeeCnt |
| Total Volunteers | 209 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,001,470 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,032,372 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,119,502 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,545,948 | CYProgramServiceRevenueAmt |
| PY Investment Income | $548,679 | PYInvestmentIncomeAmt |
| CY Investment Income | $725,357 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,785 | PYOtherRevenueAmt |
| CY Other Revenue | $34,710 | CYOtherRevenueAmt |
| PY Total Revenue | $5,675,436 | PYTotalRevenueAmt |
| CY Total Revenue | $5,338,387 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,752,884 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,647,076 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,429,374 | PYOtherExpensesAmt |
| CY Other Expenses | $1,772,889 | CYOtherExpensesAmt |
| PY Total Expenses | $5,182,258 | PYTotalExpensesAmt |
| CY Total Expenses | $6,419,965 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $493,178 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,081,578 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,889,263 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,910,124 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,152,892 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,440,015 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,736,371 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,470,109 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Fairplex Learning and Development Center (FLDC) provides innovative, enriching, educational programs and experiences that bring learning to life. Serving diverse communities, FLDC offers hands-on, career-focused, early childhood, and art-based programs that support learners from cradle to career, preparing them for lifelong success. By addressing the unmet educational needs of children and youth from across the region, and fostering growth through impactful opportunities, FLDC empowers children, youth and families, and creates lasting community impact. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,898,251 | ExpenseAmt |
| Revenue | $1,527,728 | RevenueAmt |
| Desc | The Child Development Center is both publicly and privately funded, having contracts with the California Department of Education, California Department of Social Services, and receiving funds from non-subsidized childcare fees. The Center serves children from eight weeks to six years of age with specially designed infant, toddler, preschool, and kindergarten classrooms, which emphasize developmentally appropriate experiences for children. The center provided 53,013 days of childcare services during the year and served 106,438 meals to children attending the program. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $760,881 | ExpenseAmt |
| Revenue | $18,220 | RevenueAmt |
| Desc | The Career and Technical Education Center (CTEC), provides a wide spectrum of Workforce Development, hands-on and transformational programs that prepare our students for long-term career pathways. CTEC provides vocational skills training that is a supplement to the local high school curriculum, to help high school juniors and seniors stay in school, graduate on time, go on to entry-level employment, and obtain industry certifications, internships, formal job training, and additional vocational education. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $40,449 | ExpenseAmt |
| Desc | The FairKids Field Trip program, held during the L.A. County Fair, offers K-12 students and educators a unique opportunity to explore an interactive, educational experience, we proudly call "A Day Full of Learning Cleverly Disguised as Fun!" Through self-guided tours, students and chaperones can immerse themselves in hands-on learning across a wide range of subjects, including agriculture, science, history, culture, and the arts. This engaging and enriching experience brings classroom lessons to life in a dynamic fairground setting. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,699,581 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 160 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Juan Soto | PersonNm |
| Phone | 9096233111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 W McKinley Ave | AddressLine1Txt |
| City | Pomona | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91768 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Bernie Bernstein | |||||||
| President Co-Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Mike Beckman | |||||||
| President Co-Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Chris Dennis | |||||||
| Vice President Co-Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Avo Kechichian | |||||||
| Vice President Co-Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Ben Wong | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| David Prenovost | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Margarita Luna | |||||||
| Member | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tami Miller | |||||||
| Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Todd Wagner | |||||||
| Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Brian Bustamante | |||||||
| Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Leticia Casillas-Sanchez | |||||||
| Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Sandy Christensen | |||||||
| Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Cindy Giamo-Ballard | |||||||
| Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Stan Logan | |||||||
| Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Roberto Viramontes | |||||||
| Executive Director | 40.00 | 0.00 | Yes (X) | $229,646 | $0 | $1,730 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $229,646 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,730 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LHH Recruitment Solutions | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4800 Deerwood Campus Parkway Build | AddressLine1Txt |
| City | Jacksonville | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Accounting & Administration | ServicesDesc |
| Compensation | $134,870 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $24,047 | FundraisingAmt |
| Government Grants | $2,085,094 | GovernmentGrantsAmt |
| All Other Contributions | $923,231 | AllOtherContributionsAmt |
| Noncash Contributions | $8,201 | NoncashContributionsAmt |
| Total Contributions | $3,032,372 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition and Fees | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $1,326,177 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,326,177 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $219,771 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $219,771 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,545,948 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $630,170 | TotalRevenueColumnAmt |
| Exclusion | $630,170 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,761,777 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,666,590 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $95,187 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $95,187 | TotalRevenueColumnAmt |
| Exclusion | $95,187 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $74,413 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $24,047 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $39,703 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,710 | TotalRevenueColumnAmt |
| Exclusion | $34,710 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,338,387 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,545,948 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $760,067 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,468 | TotalAmt |
| Management And General | $209,468 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,370,077 | TotalAmt |
| Program Services | $3,345,204 | ProgramServicesAmt |
| Management And General | $24,873 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,417 | TotalAmt |
| Program Services | $92,908 | ProgramServicesAmt |
| Management And General | $6,509 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $635,668 | TotalAmt |
| Program Services | $594,053 | ProgramServicesAmt |
| Management And General | $41,615 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $332,446 | TotalAmt |
| Program Services | $310,682 | ProgramServicesAmt |
| Management And General | $21,764 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,835 | TotalAmt |
| Program Services | $14,128 | ProgramServicesAmt |
| Management And General | $10,707 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,463 | TotalAmt |
| Program Services | $53,789 | ProgramServicesAmt |
| Management And General | $4,674 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,422 | TotalAmt |
| Management And General | $31,422 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508,985 | TotalAmt |
| Program Services | $264,171 | ProgramServicesAmt |
| Management And General | $244,814 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,499 | TotalAmt |
| Management And General | $6,499 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,456 | TotalAmt |
| Program Services | $123,164 | ProgramServicesAmt |
| Management And General | $27,292 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,116 | TotalAmt |
| Program Services | $116,882 | ProgramServicesAmt |
| Management And General | $17,234 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,961 | TotalAmt |
| Program Services | $9,093 | ProgramServicesAmt |
| Management And General | $3,868 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,276 | TotalAmt |
| Program Services | $218,634 | ProgramServicesAmt |
| Management And General | $1,642 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,091 | TotalAmt |
| Program Services | $32,462 | ProgramServicesAmt |
| Management And General | $19,629 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Food Service Supplies | $253,074 | $228,228 | $24,846 |
| Maintenance | $167,157 | $156,642 | $10,515 |
| Employee Relations & Ed | $78,890 | $65,925 | $12,965 |
| Instructional Materials | $73,664 | $73,616 | $48 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,419,965 | TotalAmt |
| Program Services | $5,699,581 | ProgramServicesAmt |
| Management And General | $720,384 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $557,314 | BOYAmt |
| EOY | $493,237 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,315 | BOYAmt |
| EOY | $588,718 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,980 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $31,389 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,686 | BOYAmt |
| EOY | $128,975 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,395,764 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,713,848 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,348,731 | BOYAmt |
| EOY | $1,681,916 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,616,237 | BOYAmt |
| EOY | $13,985,889 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,889,263 | BOYAmt |
| EOY | $16,910,124 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $533,971 | BOYAmt |
| EOY | $922,478 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618,921 | BOYAmt |
| EOY | $1,517,537 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,152,892 | BOYAmt |
| EOY | $2,440,015 | 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 | $3,192,667 | BOYAmt |
| EOY | $4,491,833 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,543,704 | BOYAmt |
| EOY | $9,978,276 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,736,371 | BOYAmt |
| EOY | $14,470,109 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,889,263 | BOYAmt |
| EOY | $16,910,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,081,578 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $366,848 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $7,448,468 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 Minus4 Years | $1,045,353 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,636,898 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,276,960 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,001,470 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,032,372 | CurrentTaxYearAmt |
| Total | $10,993,053 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,045,353 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,636,898 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,276,960 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,001,470 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,032,372 | CurrentTaxYearAmt |
| Total | $10,993,053 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $10,993,053 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$101,833 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$525,819 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $297,304 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $548,679 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $630,170 | CurrentTaxYearAmt |
| Total | $848,501 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,670 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,063 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,785 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $23,018 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,864,572 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,545,948 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.92650 | PublicSupportCY170Pct |
| Public Support PY170 | 0.87740 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,543,704 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $472,343 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,016,047 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,097,575 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $446,129 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,543,704 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,817,949 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $279,626 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,097,575 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,338,670 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$520,721 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,817,949 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,666,876 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $671,794 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,338,670 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $99,336 | OtherCostOrOtherBasisAmt |
| Depreciation | $58,657 | DepreciationAmt |
| Book Value | $40,679 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,400,998 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,267,467 | DepreciationAmt |
| Book Value | $1,133,531 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $678,311 | OtherCostOrOtherBasisAmt |
| Depreciation | $348,837 | DepreciationAmt |
| Book Value | $329,474 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $217,119 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,887 | DepreciationAmt |
| Book Value | $178,232 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,681,916 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Child Development Reserve | $158,340 |
| Due to Related Parties | $613,227 |
| Refundable Advance | $745,970 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,517,537 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,042,020 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $366,848 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $2,328,504 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $39,703 | OtherRevenueAmt |
| Revenue Not Reported | $2,735,055 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,306,965 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $31,422 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $31,422 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,338,387 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,756,750 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $2,328,504 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $39,703 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,368,207 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,388,543 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $31,422 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $31,422 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,419,965 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Organization's endowment fund was established to provide additional funds to subsidize child development programs and to provide additional resources to the programs that would not otherwise be available to the Organization. |
| Part X, Line 2: | Management believes that the entity has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| Part XI, Line 2d - Other Adjustments: | Special Event Direct Expenses 39,703. |
| Part XII, Line 2d - Other Adjustments: | Special Event Direct Expenses 39,703. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Cheers | Event1Nm |
| Gross Receipts Event1 | $89,473 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $24,047 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $65,426 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $8,811 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $2,400 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $23,174 | OtherDirectExpensesEvent1Amt |
| Event2 | Generosity on the Rocks | Event2Nm |
| Gross Receipts Event2 | $8,987 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $8,987 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $2,888 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $2,430 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $98,460 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $24,047 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $74,413 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $11,699 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $2,400 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $25,604 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $39,703 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $34,710 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Roberto Viramontes | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $202,743 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $24,850 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $2,053 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $1,967 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $231,613 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | Furthermore, in January 2023, FLDC engaged LTC Performance to conduct a comprehensive total compensation analysis. As part of this review, the consultant utilized established market data sources, including the Economic Research Institute (ERI) and CompAnalyst databases, to inform compensation for benchmarking and recommendations. Performance and compensation are reviewed annually. The organization's practice is to obtain an updated third-party compensation analysis approximately every five years, or on an ad hoc basis in connection with position recruitment or other organizational needs. Compensation recommendations are reviewed internally and presented to the governing board for consideration and approval, providing independent oversight and ensuring compensation decisions are informed by appropriate comparability data. |
| Part I, Line 7 | The Executive Director's bonus is determined and approved by the Board of Directors. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 2 | Fairplex Learning and Development Center was formed as the result of a merger of two not-for-profit entities Fairplex Child Development Center and The Learning Centers at Fairplex on July 1, 2024. Both entities shared the common mission of supporting educational programs. Through their merger by combining resources, the entities will be able to provide more opportunities for expanded and enhanced programming, including an emphasis on cradle to career education for children, youth, and families throughout Pomona and the surrounding region. |
| Form 990, Part VI, Section A, line 1a | The Executive Committee shall have and may exercise the powers of the Board in the management of the business and affairs of the corporation. |
| Form 990, Part VI, Section B, line 11b | Each board member was given an opportunity to review a copy of the Form 990 prior to filing. |
| Form 990, Part VI, Section B, line 12c | Board members are required to sign a conflict of interest statement. The manager and officers review the statements to determine if any conflicts exist. Board members are requested to eliminate the conflict or recuse themselves from any direct involvement of the issues related to the conflict. |
| Form 990, Part VI, Section B, line 15a | The FLDC Executive Committee reviews and recommends Roberto's (ED) salary, which is then approved by the full Board. The Executive Committee individually fills out a performance evaluation for Roberto, then Nena Hernandez (VP, External Affairs) aggregates those results. The Board then reviews the collective results and makes edits as they see fit. A recommendation is then made for his salary and any bonus, which is then taken to the next Board meeting and in an Executive Session, they review the aggregated evaluation and provide their recommendation on his salary and bonus. The final salary and bonus is then voted on by the Board. Furthermore, in January 2023, FLDC engaged LTC Performance to conduct a comprehensive total compensation analysis. As part of this review, the consultant utilized established market data sources, including the Economic Research Institute (ERI) and CompAnalyst databases, to inform compensation for benchmarking and recommendations. Performance and compensation are reviewed annually. The organization's practice is to obtain an updated third-party compensation analysis approximately every five years, or on an ad hoc basis in connection with position recruitment or other organizational needs. Compensation recommendations are reviewed internally and presented to the governing board for consideration and approval, providing independent oversight and ensuring compensation decisions are informed by appropriate comparability data. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy and annual financial statements available to the public upon request by contacting the organization at the corporate address. |
| Form 990, Part XI, line 9: | Transfer of Assets Due to Merger 7,448,468. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Los Angeles County Fair Association | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 W McKinley Ave | AddressLine1Txt |
| City | Pomona | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91768 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 961660585 | EIN |
| Primary Activities | Fair | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(5) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Los Angeles County Fair Association | ||
| O | $1,490,919 | Actual Amount |
| Los Angeles County Fair Association | ||
| N | $776,205 | Actual Amount |