Civic Intelligence

Village of Fpc

EIN 20-5630886 • 501(c)3 • California, PA

Profile

To provide quality child care services for parents attending school with the purpose of assisting the parent in completing education required for financial self-sufficiency. The village offers a fully-licensed, national association for the education of young children accredited early childhood education program, before/after school care, and summer camps for children 6 weeks through age 12. In addition to single-parent students attending on scholarship, low income parents receiving child care subsidies and full- tuition paying clients may also participate in the village program. The village recognizes that our services depend on an educated, well- trained professional staff. In order to prepare children for a lifetime of learning, emphasis is placed on social, emotional, physical, and intellectual development. Collaborative efforts with california university of pennsylvania and the local community contribute to the goal of providing the best regional early learning program that respond

408 Liberty StreetCalifornia, PA 15419

www.thevillage.yolasite.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.35x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.45x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$93,504

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,243,098

Up $405,289 (+22%) from 2023

Liabilities

Up

$795,508

Up $174,856 (+28%) from 2023

Net Assets

Up

$1,447,590

Up $230,433 (+19%) from 2023

Revenue

Up

$1,761,852

Up $260,125 (+17%) from 2023

Expenses

Up

$1,531,419

Up $157,470 (+11%) from 2023

Net Income

Up

$230,433

Up $102,655 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $190,680Liabilities 2011: $5,336Net Assets 2011: $185,3442011Assets 2012: $227,569Liabilities 2012: $5,402Net Assets 2012: $222,1672012Assets 2013: $206,490Liabilities 2013: $8,556Net Assets 2013: $197,9342013Assets 2014: $185,069Liabilities 2014: $1,354Net Assets 2014: $183,7152014Assets 2015: $205,753Liabilities 2015: $2,879Net Assets 2015: $202,8742015Assets 2016: $280,553Liabilities 2016: $5,326Net Assets 2016: $275,2272016Assets 2017: $303,401Liabilities 2017: $4,996Net Assets 2017: $298,4052017Assets 2018: $342,052Liabilities 2018: $5,395Net Assets 2018: $336,6572018Assets 2019: $417,380Liabilities 2019: $9,124Net Assets 2019: $408,2562019Assets 2020: $498,740Liabilities 2020: $18,562Net Assets 2020: $480,1782020Assets 2021: $922,282Liabilities 2021: $33,277Net Assets 2021: $889,0052021Assets 2022: $1,162,056Liabilities 2022: $72,677Net Assets 2022: $1,089,3792022Assets 2023: $1,837,809Liabilities 2023: $620,652Net Assets 2023: $1,217,1572023Assets 2024: $2,243,098Liabilities 2024: $795,508Net Assets 2024: $1,447,5902024

Highlighted filing

2024

Assets$2,243,098
Liabilities$795,508
Net Assets$1,447,590

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $251,967Expenses 2011: $217,991Net Income 2011: $33,9762011Expenses 2012: $288,7982012Revenue 2013: $315,295Expenses 2013: $339,528Net Income 2013: -$24,2332013Revenue 2014: $270,692Expenses 2014: $284,911Net Income 2014: -$14,2192014Revenue 2015: $326,455Expenses 2015: $307,296Net Income 2015: $19,1592015Revenue 2016: $457,944Expenses 2016: $385,591Net Income 2016: $72,3532016Revenue 2017: $426,795Expenses 2017: $403,617Net Income 2017: $23,1782017Revenue 2018: $506,926Expenses 2018: $468,674Net Income 2018: $38,2522018Revenue 2019: $699,353Expenses 2019: $627,754Net Income 2019: $71,5992019Revenue 2020: $790,068Expenses 2020: $718,146Net Income 2020: $71,9222020Revenue 2021: $1,259,985Expenses 2021: $851,158Net Income 2021: $408,8272021Revenue 2022: $1,555,553Expenses 2022: $1,355,179Net Income 2022: $200,3742022Revenue 2023: $1,501,727Expenses 2023: $1,373,949Net Income 2023: $127,7782023Revenue 2024: $1,761,852Expenses 2024: $1,531,419Net Income 2024: $230,4332024

Highlighted filing

2024

Revenue$1,761,852
Expenses$1,531,419
Net Income$230,433

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.24$0.80$1.45$1.76$1.53$0.23
2023Detailed filing. Detailed filing data is available for this year.$1.84$0.62$1.22$1.50$1.37$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.07$1.09$1.56$1.36$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.03$0.89$1.26$0.85$0.41
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$0.79$0.72$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$0.70$0.63$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.34$0.51$0.47$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.43$0.40$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.28$0.46$0.39$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.20$0.33$0.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.18$0.27$0.28$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.21$0.01$0.20$0.32$0.34$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.01$0.22$0.29
2011Summary only. Only limited summary data is available for this year.$0.19$0.01$0.19$0.25$0.22$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,777,255
Mission and Program Overview

Mission

To provide high-quality education for children whose parents attend school fulltime with the purpose of assisting the parent in completing education required for financial self-suficiency. The village offers a licensed, national association for the education of young children (naeyc) accredited program for children aged 6 weeks through pre-k. The village also holds the highest pennsylvania keystone star 4 quality rating. Before/after school care and summer day camps for young school-aged children are provided. In addition to single-parent students attending on scholarship, parents receiving subsidies and full-tuition paying clients may also participate in the village program. The village also operates the rutledge institute for early childhood education, which offers preschool and pre-k classes. The rutledge institute is accredited by naeyc and is a keystone star 4 facility. Through a gift to california university of pennsylvania from the rutledge family foundation, qualifying familes

The village provides high-quality early childhood education for children ages six weeks through pre-kindergarten, as well as before, after, and summer care for young school-aged students. The program welcomes families from diverse backgrounds, including single-parent students on scholarships, parents receiving subsidies, and full tuition-paying clients. The village is accredited by the national association for the education of young children (naeyc) and holds the highest keystone star 4 quality rating. The village also operates the rutledge institute for early childhood education, offering preschool and pre-kindergarten classes. As an naeyc- accredited and keystone star 4 facility, the rutledge institute provides state-of-the-art early learning opportunities at no tuition cost to qualifying families, made possible through a generous gift from the rutledge family foundation. The core values of the rutledge institute include: o a secure environment - we ensure a safe and nurturing atmosp

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,635,356$1,954,854▲ $319,498
Land, Buildings, and Equipment, Net$136,623$100,380▼ $36,243
Cash and Non-Interest-Bearing Accounts$29,866$68,259▲ $38,393
Prepaid Expenses and Deferred Charges$12,376$12,376→ $0
Accounts Receivable$5,129$5,238▲ $109
Investments in Publicly Traded Securities$3,914$4,584▲ $670
Total Assets$1,837,809$2,243,098▲ $405,289
Other Assets Total$14,545$97,407▲ $82,862
Liabilities
Deferred Revenue$566,081$648,031▲ $81,950
Other Liabilities$14,545$97,155▲ $82,610
Accounts Payable and Accrued Expenses$40,026$50,322▲ $10,296
Total Liabilities$620,652$795,508▲ $174,856
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,217,157$1,447,590▲ $230,433
Total Net Assets Fund Balance$1,217,157$1,447,590▲ $230,433
Total Liabilities and Net Assets / Fund Balance$1,837,809$2,243,098▲ $405,289

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$64,404$88,310$152,714
Equipment$28,426$70,900$99,326
Other Land Buildings$7,550$19,435$26,985
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cherie SearsPresidentFT$93,504$93,504
Ashley RothExecutive DiFT$72,092$72,092

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$349,555
Program Service Revenue
$1,355,985
Investment Income
$55,072
Other Revenue
$1,240
All Other Contributions
$334,633
Change in Net Assets
$230,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,183,089
Other Expenses$348,330
Total Fundraising Expense$19,835
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$871,990$185,566$16,772$1,074,328
Payroll Taxes$77,260$16,441$1,486$95,187
Occupancy$35,574$1,872-$37,446
Depreciation Depletion$37,180--$37,180
Insurance$11,714$4,137$131$15,982
Advertising$15,642--$15,642
Pension Plan Contributions$11,017$2,345$212$13,574
Other Expenses$10,940$861$887$10,940
Fees for Services Accounting-$8,650-$8,650
All Other Expenses$4,644$390$347$5,381
Fees for Services Legal-$2,079-$2,079
Total Functional Expenses$1,263,253$248,331$19,835$1,531,419
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,776
Fundraising Direct Expenses$15,337
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Shoe Bash$30,698$15,776$7,907$7,869
Total Events$30,698$15,776$15,337$439
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$97,155
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the president and the board of directors prior to approval and submission of the return.

Form 990, Page 6, Part VI, Line 12C

The board has a written procedure in place for determining if a conflict of interest exists as well as for handling the conflict of interest when one is present. The policy is enforced with annual conflict disclosure statements and monitored throughout the year.

Form 990, Page 6, Part VI, Line 15A

The administration committee recommends the compensation of the president, and they review the compensation of the director. The committee uses comparable salary data for the area in its determination of compensation. The board of directors approves the final compensation recommendation. The positions are reviewed annually as a part of the budgeting process of the organization.

Form 990, Page 6, Part VI, Line 15B

The administration committee recommends the compensation of the president, and they review the compensation of the director. The committee uses comparable salary data for the area in its determination of compensation. The board of directors approves the final compensation recommendation. The positions are reviewed annually as a part of the budgeting process of the organization.

Form 990, Page 6, Part VI, Line 19

Governing documents, all policies, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Village of Fpc
EIN
20-5630886
Phone
7243305525
Address
408 LIBERTY STREET, CALIFORNIA, PA 15419

Signing Officer

Name
Cherie Sears
Title
President
Phone
7243305525
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cherie Sears
Formed
2006
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
58
Volunteers
62

Preparer

Firm
Guthrie Belczyk & Associates Pc
Address
1024 ROUTE 519 SUITE 200, EIGHTY FOUR, PA 15330-2866
Preparer
Charles R Guthrie CPA
Phone
7242239000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The village provides high-quality early childhood education for children ages six weeks through pre-kindergarten, as well as before, after, and summer care for young school-aged students. The program welcomes families from diverse backgrounds, including single-parent students on scholarships, parents receiving subsidies, and full tuition-paying clients. The village is accredited by the national association for the education of young children (naeyc) and holds the highest keystone star 4 quality rating. The village also operates the rutledge institute for early childhood education, offering preschool and pre-kindergarten classes. As an naeyc- accredited and keystone star 4 facility, the rutledge institute provides state-of-the-art early learning opportunities at no tuition cost to qualifying families, made possible through a generous gift from the rutledge family foundation. The core values of the rutledge institute include: o a secure environment - we ensure a safe and nurturing atmosphere where children and staff experience the joy of learning. O excellence - we cultivate strong relationships among our staff, children, families, and the broader community. O gratefulness - we instill a spirit of gratitude and giving in children, encouraging them to help others and express thankfulness. The village recognizes that its success is built upon an educated, well- trained professional staff. Our program emphasizes the social, emotional, physical, and intellectual development of children, preparing them for a lifetime of learning. Through collaborative efforts with pennwest california and community partners, the village is committed to delivering the highest-quality early childhood education and ensuring that all children learn and thrive. Since opening in 2008, thirty-one parents have graduated from college or trade school prepared for professional careers and the village has cared for over 450 children.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization qualifies as a tax exempt organization under section 501 (c)(3) of the internal revenue code; therefore, no provision for income taxes has been made. Federal taxes on unrelated business income, if applicable, are provided at statutory rates. The organization has been classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in the code. Village of fpc has reviewed the impact of financial accounting standards board (fasb) accounting standards codification (asc) 740 10 accounting for uncertainty in income taxes (formerly fin 48) which clarifies the accounting for uncertainty in income taxes. Asc 740 10 prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management has determined that there are no material uncertain tax positions or unrecognized tax benefits and there is no material impact on the financial statements. In addition, no penalties or interest were recognized on the statements of activities and changes in net assets. The organization's asc 740 10 evaluation was performed for the fiscal years december 31, 2021 through 2024, which are the years that remain subject to examination by the internal revenue service and various state agencies as of december 31, 2024.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE VILLAGE PROVIDES HIGH-QUALITY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES SIX WEEKS THROUGH PRE-KINDERGARTEN, AS WELL AS BEFORE, AFTER, AND SUMMER CARE FOR YOUNG SCHOOL-AGED STUDENTS. THE PROGRAM WELCOMES FAMILIES FROM DIVERSE BACKGROUNDS, INCLUDING SINGLE-PARENT STUDENTS ON SCHOLARSHIPS, PARENTS RECEIVING SUBSIDIES, AND FULL TUITION-PAYING CLIENTS. THE VILLAGE IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND HOLDS THE HIGHEST KEYSTONE STAR 4 QUALITY RATING. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, OFFERING PRESCHOOL AND PRE-KINDERGARTEN CLASSES. AS AN NAEYC- ACCREDITED AND KEYSTONE STAR 4 FACILITY, THE RUTLEDGE INSTITUTE PROVIDES STATE-OF-THE-ART EARLY LEARNING OPPORTUNITIES AT NO TUITION COST TO QUALIFYING FAMILIES, MADE POSSIBLE THROUGH A GENEROUS GIFT FROM THE RUTLEDGE FAMILY FOUNDATION. THE CORE VALUES OF THE RUTLEDGE INSTITUTE INCLUDE: O A SECURE ENVIRONMENT - WE ENSURE A SAFE AND NURTURING ATMOSP
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IRS990/Form990PartVIISectionAGrp/PersonNm11ASHLEY ROTH
IRS990/Form990PartVIISectionAGrp/PersonNm12PHILLIP GIANNETTI
IRS990/Form990PartVIISectionAGrp/PersonNm13ROBERT PRAH
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/MissionDesc0THE VILLAGE PROVIDES HIGH-QUALITY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES SIX WEEKS THROUGH PRE-KINDERGARTEN, AS WELL AS BEFORE, AFTER, AND SUMMER CARE FOR YOUNG SCHOOL-AGED STUDENTS. THE PROGRAM WELCOMES FAMILIES FROM DIVERSE BACKGROUNDS, INCLUDING SINGLE-PARENT STUDENTS ON SCHOLARSHIPS, PARENTS RECEIVING SUBSIDIES, AND FULL TUITION-PAYING CLIENTS. THE VILLAGE IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND HOLDS THE HIGHEST KEYSTONE STAR 4 QUALITY RATING. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, OFFERING PRESCHOOL AND PRE-KINDERGARTEN CLASSES. AS AN NAEYC- ACCREDITED AND KEYSTONE STAR 4 FACILITY, THE RUTLEDGE INSTITUTE PROVIDES STATE-OF-THE-ART EARLY LEARNING OPPORTUNITIES AT NO TUITION COST TO QUALIFYING FAMILIES, MADE POSSIBLE THROUGH A GENEROUS GIFT FROM THE RUTLEDGE FAMILY FOUNDATION. THE CORE VALUES OF THE RUTLEDGE INSTITUTE INCLUDE: O A SECURE ENVIRONMENT - WE ENSURE A SAFE AND NURTURING ATMOSP
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 95,785
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1GROSS INCOME FROM FUNDRAISING.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. FEDERAL TAXES ON UNRELATED BUSINESS INCOME, IF APPLICABLE, ARE PROVIDED AT STATUTORY RATES. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN THE CODE. VILLAGE OF FPC HAS REVIEWED THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 10 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FORMERLY FIN 48) WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740 10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, NO PENALTIES OR INTEREST WERE RECOGNIZED ON THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. THE ORGANIZATION'S ASC 740 10 EVALUATION WAS PERFORMED FOR THE FISCAL YEARS DECEMBER 31, 2021 THROUGH 2024, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VILLAGE PROVIDES HIGH-QUALITY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES SIX WEEKS THROUGH PRE-KINDERGARTEN, AS WELL AS BEFORE, AFTER, AND SUMMER CARE FOR YOUNG SCHOOL-AGED STUDENTS. THE PROGRAM WELCOMES FAMILIES FROM DIVERSE BACKGROUNDS, INCLUDING SINGLE-PARENT STUDENTS ON SCHOLARSHIPS, PARENTS RECEIVING SUBSIDIES, AND FULL TUITION-PAYING CLIENTS. THE VILLAGE IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND HOLDS THE HIGHEST KEYSTONE STAR 4 QUALITY RATING. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, OFFERING PRESCHOOL AND PRE-KINDERGARTEN CLASSES. AS AN NAEYC- ACCREDITED AND KEYSTONE STAR 4 FACILITY, THE RUTLEDGE INSTITUTE PROVIDES STATE-OF-THE-ART EARLY LEARNING OPPORTUNITIES AT NO TUITION COST TO QUALIFYING FAMILIES, MADE POSSIBLE THROUGH A GENEROUS GIFT FROM THE RUTLEDGE FAMILY FOUNDATION. THE CORE VALUES OF THE RUTLEDGE INSTITUTE INCLUDE: O A SECURE ENVIRONMENT - WE ENSURE A SAFE AND NURTURING ATMOSPHERE WHERE CHILDREN AND STAFF EXPERIENCE THE JOY OF LEARNING. O EXCELLENCE - WE CULTIVATE STRONG RELATIONSHIPS AMONG OUR STAFF, CHILDREN, FAMILIES, AND THE BROADER COMMUNITY. O GRATEFULNESS - WE INSTILL A SPIRIT OF GRATITUDE AND GIVING IN CHILDREN, ENCOURAGING THEM TO HELP OTHERS AND EXPRESS THANKFULNESS. THE VILLAGE RECOGNIZES THAT ITS SUCCESS IS BUILT UPON AN EDUCATED, WELL- TRAINED PROFESSIONAL STAFF. OUR PROGRAM EMPHASIZES THE SOCIAL, EMOTIONAL, PHYSICAL, AND INTELLECTUAL DEVELOPMENT OF CHILDREN, PREPARING THEM FOR A LIFETIME OF LEARNING. THROUGH COLLABORATIVE EFFORTS WITH PENNWEST CALIFORNIA AND COMMUNITY PARTNERS, THE VILLAGE IS COMMITTED TO DELIVERING THE HIGHEST-QUALITY EARLY CHILDHOOD EDUCATION AND ENSURING THAT ALL CHILDREN LEARN AND THRIVE. SINCE OPENING IN 2008, THIRTY-ONE PARENTS HAVE GRADUATED FROM COLLEGE OR TRADE SCHOOL PREPARED FOR PROFESSIONAL CAREERS AND THE VILLAGE HAS CARED FOR OVER 450 CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE PRESIDENT AND THE BOARD OF DIRECTORS PRIOR TO APPROVAL AND SUBMISSION OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD HAS A WRITTEN PROCEDURE IN PLACE FOR DETERMINING IF A CONFLICT OF INTEREST EXISTS AS WELL AS FOR HANDLING THE CONFLICT OF INTEREST WHEN ONE IS PRESENT. THE POLICY IS ENFORCED WITH ANNUAL CONFLICT DISCLOSURE STATEMENTS AND MONITORED THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ADMINISTRATION COMMITTEE RECOMMENDS THE COMPENSATION OF THE PRESIDENT, AND THEY REVIEW THE COMPENSATION OF THE DIRECTOR. THE COMMITTEE USES COMPARABLE SALARY DATA FOR THE AREA IN ITS DETERMINATION OF COMPENSATION. THE BOARD OF DIRECTORS APPROVES THE FINAL COMPENSATION RECOMMENDATION. THE POSITIONS ARE REVIEWED ANNUALLY AS A PART OF THE BUDGETING PROCESS OF THE ORGANIZATION.

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