Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.35x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 3.1% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Down$7,012,940
Down $83,199 (-1.2%) from 2017
Net Assets
Up$4,593,112
Up $152,371 (+3.4%) from 2017
Liabilities
Down$2,419,828
Down $235,570 (-8.9%) from 2017
Revenue And Expenses
Revenue
Up$2,560,756
Up $330,480 (+15%) from 2017
Expenses
Down$2,492,194
Down $15,576 (-0.6%) from 2017
Net Income
Up$68,562
Up $346,056 (+125%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Nov 13, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $4,216,348
Mission and Program Overview
Mission
To provide high quality, affordable child care services and a comprehensive support network so that families can achieve and maintain social and economic independence.our philosophy is supported by creating a safe and nurturing environment that promotes the physical, social, emotional and cognitive development of each child enrolled.
To provide high quality, affordable child care services and a comprehensive support network so that families can achieve and maintain social and economic independence. Our philosophy is supported by creating a safe and nurturing environment that promotes the physical, social, emotional and cognitive development of each child enrolled.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,991,058 | $3,858,764 | ▼ $132,294 |
| Investments in Publicly Traded Securities | $0 | $2,337,706 | ▲ $2,337,706 |
| Savings and Temporary Cash Investments | $2,923,013 | $618,671 | ▼ $2,304,342 |
| Pledges and Grants Receivable | $148,389 | $180,780 | ▲ $32,391 |
| Prepaid Expenses and Deferred Charges | $9,892 | $0 | ▼ $9,892 |
| Accounts Receivable | $14,899 | $8,255 | ▼ $6,644 |
| Inventories for Sale or Use | $746 | $5,951 | ▲ $5,205 |
| Intangible Assets | $7,990 | $2,663 | ▼ $5,327 |
| Cash and Non-Interest-Bearing Accounts | $152 | $150 | ▼ $2 |
| Total Assets | $7,096,139 | $7,012,940 | ▼ $83,199 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,302,416 | $2,215,363 | ▼ $87,053 |
| Accounts Payable and Accrued Expenses | $160,574 | $134,705 | ▼ $25,869 |
| Tax Exempt Bond Liabilities | $188,242 | $62,747 | ▼ $125,495 |
| Deferred Revenue | $4,166 | $7,013 | ▲ $2,847 |
| Total Liabilities | $2,655,398 | $2,419,828 | ▼ $235,570 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,432,797 | $4,593,112 | ▲ $160,315 |
| Temporarily Rstr Net Assets | $7,944 | $0 | ▼ $7,944 |
| Total Net Assets Fund Balance | $4,440,741 | $4,593,112 | ▲ $152,371 |
| Total Liabilities and Net Assets / Fund Balance | $7,096,139 | $7,012,940 | ▼ $83,199 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,346,459 | $1,162,307 | $4,508,766 |
| Equipment | $127,805 | $295,800 | $423,605 |
| Land | $384,500 | - | $384,500 |
| Leasehold Improvements | $0 | $108,782 | $108,782 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Anita Rumage | Executive Director | FT | $76,542 | $3,656 | $80,198 |
| Abagail Hoskins | Site Director | FT | $39,608 | $8,301 | $47,909 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jt Quillen | President |
| Kevin Harn | Vice President |
| Courtney Geiger | Director |
| David Grzelak | Director |
| Don Shriver | Director |
| Patricia Collins | Director |
| Yvonne Alexander | Secretary |
| Jim Hasler | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sysco Food Service | Food And Paper Products For Both Locatio | 250 WIEBOLDT DRIVE, Des Plaines, IL 60016 | $154,903 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,730,991
- Program Service Revenue
- $714,773
- Investment Income
- $112,058
- Other Revenue
- $2,934
- All Other Contributions
- $8,853
- Change in Net Assets
- $68,562
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,560,756
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $26,173
- Total Revenue per Audited Statements
- $2,586,929
- Total Revenue per Form 990
- $2,560,756
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,782,881 |
| Other Expenses | $709,313 |
| Total Fundraising Expense | $36,851 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,193,432 | $41,323 | $28,549 | $1,263,304 |
| Other Employee Benefits | $193,039 | $20,105 | $4,696 | $217,840 |
| Occupancy | $207,157 | - | - | $207,157 |
| Depreciation Depletion | $123,459 | $33,783 | - | $157,242 |
| Payroll Taxes | $123,620 | $12,165 | $2,842 | $138,627 |
| Current Officers, Directors, Trustees, and Key Employees | $48,434 | $80,883 | - | $129,317 |
| Interest | $97,587 | - | - | $97,587 |
| Pension Plan Contributions | $29,760 | $3,269 | $764 | $33,793 |
| Fees for Services Accounting | $21,174 | - | - | $21,174 |
| Insurance | $14,321 | $2,777 | - | $17,098 |
| Office Expenses | $5,246 | $8,391 | - | $13,637 |
| Fees for Service Investment Mgmnt Fees | $13,254 | - | - | $13,254 |
| Other Expenses | $7,944 | $7,074 | - | $7,074 |
| Conferences and Meetings | $4,160 | - | - | $4,160 |
| Fees for Services Other | $3,046 | - | - | $3,046 |
| Travel | - | $1,104 | - | $1,104 |
| All Other Expenses | - | $889 | - | $889 |
| Advertising | - | $96 | - | $96 |
| Total Functional Expenses | $2,243,484 | $211,859 | $36,851 | $2,492,194 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,492,194 |
| Total Expenses per Audited Statements | $2,492,194 |
| Total Expenses per Form 990 | $2,492,194 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $2,172 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | See Below | SEE BELOWELLEN TILLMAN IS CIRCLE OF LEARNING'S FORMER BOARD PRESIDENT AND WORKS AT PENSION SPECIALISTS LTD. PENSION SPECIALISTS IS THE ORGANIZATIONS RETIREMENT PLAN THIRD PARTY ADMINISTRATOR. THE TRANSACTION IS THE PROFIT SHARING CONTRIBUTION MADE BY CIRCLES OF LEARNING AND ADMINISTRATOR FEES PAID TO PENSION SPECIALISTS LTD. | No | $43,046 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- 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, Part VI, Section B, Line 11B
“The 990 is completed by an independent accounting firm and thoroughly reviewed and compared to the audited financial statements by the executive director and bookkeeper. The finance committee chair and board president also review the return before the president signs the return.”
Form 990, Part VI, Section B, Line 12C
“The board of directors sign a conflict of interest policy statement yearly that requires disclosure of all conflicts of interest. In any transaction where a conflict of interest is believed to exist, the material facts of the transaction and the interest or relationship of any director shall be disclosed to the board or to a committee consisting entirely of directors. The board or a committee authorized must approve or ratify the transaction by the affirmative votes of a majority of disinterested directors, even though the disinterested directors be less than a quorum. The presence of a director who is directly or indirectly a party to a transaction with the corporation or a director who is otherwise not disinterested, may be counted in determining whether a quorum is present at any meeting of the board of directors or a committee of the board considering such a transaction. When the board of directors or a committees of the board takes action on a transaction, any director who is directly or indirectly a party to the transaction with the corporation or any directors who is otherwise not disinterested may not be counted in determining whether or not the action was passed by the necessary majority. For this purposes, a director is indirectly a party to a transaction if the other party to the transaction is an entity in which the director has a material financial interest or of which the director is an officer, director or general partner.”
Form 990, Part VI, Section B, Line 15
“Compensation/salary review is completed annually through comparisons with similar organization and statewide compensation information. The executive director submits background information and pay scale philosophies/strategy to the personnel committee for review and the board of directors for final approval.”
Form 990, Part VI, Section C, Line 19
“Requests for reviewing the governing documents, conflict of interest policy and financial statements are available upon request at the organizations harrison park location.”
Filing and Contact Details
Filer
- Filer Name
- Circles of Learning Inc
- EIN
- 36-2737024
- Phone
- 8152268715
- Address
- 5711 WANSFORD WAY, ROCKFORD, IL 61109
Signing Officer
- Name
- Jt Quillen
- Title
- President
- Phone
- 8152268715
- Signed
- 2018-11-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jt Quillen
- Formed
- 1971
- Legal Domicile
- Il
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 101
- Volunteers
- 25
Preparer
- Firm
- Wipfli Llp
- Address
- 4949 HARRISON AVENUE SUITE 300, ROCKFORD, IL 61125-0407
- Preparer
- David R Schroepfer
- Phone
- 8153997700
Supplemental Narrative
Additional Explanations
Form 990, Page 12, Part XII, Line 2C Explanation.
“The organizations committee that assumes responsibility for oversight of the audited financial statements and selection of an independent accountant has not changed from the previous year.”
Financial Statement Notes
PART X, LINE 2:
“The organization qualifies for tax exempt status under section 501(c)(3) of the internal revenue code as an organization organized as not-for-profit. The organization accounts for income taxes in accordance with fasb asc 740 income taxes. Fasb asc 740 provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprises' financial statements and requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The organization recorded no liabilities for uncertain tax positions or unrecognized tax benefits. Federal returns for 2015 through 2017 remain subject to examination by major jurisdictions.”
Raw XML AppendixShowing 400 of 490 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 160574 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 134705 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 14899 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8255 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE HIGH QUALITY, AFFORDABLE CHILD CARE SERVICES AND A COMPREHENSIVE SUPPORT NETWORK SO THAT FAMILIES CAN ACHIEVE AND MAINTAIN SOCIAL AND ECONOMIC INDEPENDENCE. OUR PHILOSOPHY IS SUPPORTED BY CREATING A SAFE AND NURTURING ENVIRONMENT THAT PROMOTES THE PHYSICAL, SOCIAL, EMOTIONAL AND COGNITIVE DEVELOPMENT OF EACH CHILD ENROLLED. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 96 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 96 |
| IRS990/AllOtherContributionsAmt | 0 | 8853 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 889 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 889 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8152268715 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5711 WANSFORD WAY ROCKFORD IL 61109 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKFORD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 61109 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 152 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 150 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 80883 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 48434 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 129317 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 4160 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 4160 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 154903 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 250 WIEBOLDT DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | DES PLAINES |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 60016 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SYSCO FOOD SERVICE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | FOOD AND PAPER PRODUCTS FOR BOTH LOCATIO |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1730991 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 112058 |
| IRS990/CYOtherExpensesAmt | 0 | 709313 |
| IRS990/CYOtherRevenueAmt | 0 | 2934 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 714773 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 68562 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1782881 |
| IRS990/CYTotalExpensesAmt | 0 | 2492194 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 36851 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2560756 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 4166 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 7013 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 33783 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 123459 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 157242 |
| IRS990/Desc | 0 | CIRCLES OF LEARNING IS A NOT FOR PROFIT, EXCELERATE SILVER CIRCLE, STATE LICENSED CHILD CARE FACILITY PROVIDING EARLY CARE AND EDUCATION FOR CHILDREN 6 WEEKS TO 12 YEARS. THE SERVICES OFFERED INCLUDE INFANT/TODDLER CARE, ENHANCED PRE-SCHOOL EDUCATIONAL SERVICES IN COLLABORATION WITH THE ROCKFORD PUBLIC SCHOOLS EARLY CHILDHOOD PROGRAM AND BEFORE AND AFTER SCHOOL CARE INCLUDING SUMMER AND HOLIDAYS. ADDITIONAL SERVICES INCLUDE NUTRITION, ONGOING LEARNING ASSESSMENTS, FAMILY EVENTS, AND A SLIDING FEE SCALE BASED ON FAMILY SIZE AND INCOME. ENROLLMENT FOR 2017/2018 WAS 310 CHILDREN. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 101 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2243484 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 21174 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 21174 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3046 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3046 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 13254 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 13254 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 3656 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 8301 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JT QUILLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEVIN HARN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JIM HASLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | YVONNE ALEXANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICIA COLLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | COURTNEY GEIGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DAVID GRZELAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DON SHRIVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ANITA RUMAGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ABAGAIL HOSKINS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 76542 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 39608 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SITE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 2172 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 64850 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 1722138 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1720442 |
| IRS990/GrossReceiptsAmt | 0 | 4216348 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2777 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14321 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17098 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 7990 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 2663 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 97587 |
| IRS990/InterestGrp/TotalAmt | 0 | 97587 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 746 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 5951 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 47208 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 47208 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2337706 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1566889 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3991058 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3858764 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5425653 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1655592 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE HIGH QUALITY, AFFORDABLE CHILD CARE SERVICES AND A COMPREHENSIVE SUPPORT NETWORK SO THAT FAMILIES CAN ACHIEVE AND MAINTAIN SOCIAL AND ECONOMIC INDEPENDENCE.OUR PHILOSOPHY IS SUPPORTED BY CREATING A SAFE AND NURTURING ENVIRONMENT THAT PROMOTES THE PHYSICAL, SOCIAL, EMOTIONAL AND COGNITIVE DEVELOPMENT OF EACH CHILD ENROLLED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2302416 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2215363 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4440741 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4593112 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 64850 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 64850 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 2172 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 2172 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 26173 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 207157 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 207157 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8391 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5246 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13637 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4696 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 20105 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 193039 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 217840 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | GRANT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | BAD DEBT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7074 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 125902 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 31949 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7944 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 125902 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 31949 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7944 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7074 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC. REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 762 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 762 |
| IRS990/OtherRevenueTotalAmt | 0 | 762 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 28549 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 41323 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1193432 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1263304 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2842 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12165 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 123620 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 138627 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 764 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 3269 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 29760 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 33793 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 148389 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 180780 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9892 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JT QUILLEN |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 57636 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHILD CARE PARENT FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 714773 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 714773 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1585521 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 32333 |
| IRS990/PYOtherExpensesAmt | 0 | 703984 |
| IRS990/PYOtherRevenueAmt | 0 | 4369 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 608053 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -277494 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1803786 |
| IRS990/PYTotalExpensesAmt | 0 | 2507770 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2230276 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 68562 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 714773 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2923013 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 618671 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1730991 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1585521 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1627592 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2344499 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2526671 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 9815274 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 47208 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 33575 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5022 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4286 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3255 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 93346 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 3097049 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 2934 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4369 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8240 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 15790 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3847 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 35180 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98710 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98880 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 9815274 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1730991 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1585521 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1627592 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2344499 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2526671 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 9815274 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 9943800 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3346459 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1162307 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4508766 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 127805 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 295800 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 423605 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2492194 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 384500 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 384500 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 108782 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 108782 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 26173 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 26173 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2560756 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION QUALIFIES FOR TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION ORGANIZED AS NOT-FOR-PROFIT. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES. FASB ASC 740 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISES' FINANCIAL STATEMENTS AND REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION RECORDED NO LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. FEDERAL RETURNS FOR 2015 THROUGH 2017 REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3858764 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2492194 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2560756 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2586929 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2492194 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | ELLEN TILLMAN |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | SEE BELOW |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 43046 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SEE BELOWELLEN TILLMAN IS CIRCLE OF LEARNING'S FORMER BOARD PRESIDENT AND WORKS AT PENSION SPECIALISTS LTD. PENSION SPECIALISTS IS THE ORGANIZATIONS RETIREMENT PLAN THIRD PARTY ADMINISTRATOR. THE TRANSACTION IS THE PROFIT SHARING CONTRIBUTION MADE BY CIRCLES OF LEARNING AND ADMINISTRATOR FEES PAID TO PENSION SPECIALISTS LTD. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE 990 IS COMPLETED BY AN INDEPENDENT ACCOUNTING FIRM AND THOROUGHLY REVIEWED AND COMPARED TO THE AUDITED FINANCIAL STATEMENTS BY THE EXECUTIVE DIRECTOR AND BOOKKEEPER. THE FINANCE COMMITTEE CHAIR AND BOARD PRESIDENT ALSO REVIEW THE RETURN BEFORE THE PRESIDENT SIGNS THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS SIGN A CONFLICT OF INTEREST POLICY STATEMENT YEARLY THAT REQUIRES DISCLOSURE OF ALL CONFLICTS OF INTEREST. IN ANY TRANSACTION WHERE A CONFLICT OF INTEREST IS BELIEVED TO EXIST, THE MATERIAL FACTS OF THE TRANSACTION AND THE INTEREST OR RELATIONSHIP OF ANY DIRECTOR SHALL BE DISCLOSED TO THE BOARD OR TO A COMMITTEE CONSISTING ENTIRELY OF DIRECTORS. THE BOARD OR A COMMITTEE AUTHORIZED MUST APPROVE OR RATIFY THE TRANSACTION BY THE AFFIRMATIVE VOTES OF A MAJORITY OF DISINTERESTED DIRECTORS, EVEN THOUGH THE DISINTERESTED DIRECTORS BE LESS THAN A QUORUM. THE PRESENCE OF A DIRECTOR WHO IS DIRECTLY OR INDIRECTLY A PARTY TO A TRANSACTION WITH THE CORPORATION OR A DIRECTOR WHO IS OTHERWISE NOT DISINTERESTED, MAY BE COUNTED IN DETERMINING WHETHER A QUORUM IS PRESENT AT ANY MEETING OF THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD CONSIDERING SUCH A TRANSACTION. WHEN THE BOARD OF DIRECTORS OR A COMMITTEES OF THE BOARD TAKES ACTION ON A TRANSACTION, ANY DIRECTOR WHO IS DIRECTLY OR INDIRECTLY A PARTY TO THE TRANSACTION WITH THE CORPORATION OR ANY DIRECTORS WHO IS OTHERWISE NOT DISINTERESTED MAY NOT BE COUNTED IN DETERMINING WHETHER OR NOT THE ACTION WAS PASSED BY THE NECESSARY MAJORITY. FOR THIS PURPOSES, A DIRECTOR IS INDIRECTLY A PARTY TO A TRANSACTION IF THE OTHER PARTY TO THE TRANSACTION IS AN ENTITY IN WHICH THE DIRECTOR HAS A MATERIAL FINANCIAL INTEREST OR OF WHICH THE DIRECTOR IS AN OFFICER, DIRECTOR OR GENERAL PARTNER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION/SALARY REVIEW IS COMPLETED ANNUALLY THROUGH COMPARISONS WITH SIMILAR ORGANIZATION AND STATEWIDE COMPENSATION INFORMATION. THE EXECUTIVE DIRECTOR SUBMITS BACKGROUND INFORMATION AND PAY SCALE PHILOSOPHIES/STRATEGY TO THE PERSONNEL COMMITTEE FOR REVIEW AND THE BOARD OF DIRECTORS FOR FINAL APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | REQUESTS FOR REVIEWING THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS HARRISON PARK LOCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATIONS COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PREVIOUS YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 12, PART XII, LINE 2C EXPLANATION. |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $7,012,940
- Liabilities
- $2,419,828
- Net assets
- $4,593,112
- Revenue
- $2,560,756
- Expenses
- $2,492,194
- Net income
- $68,562