Civic Intelligence

Spartan Kid Care Inc Spartan Child Development Center

EIN 38-2388035 • 501(c)3 • East Lansing, MI

Profile

Provide high quality care and education for children ages two weeks through five years of age.

33 Crescent RoadEast Lansing, MI 48823

www.scdc.msu.edu

Siviq Scores

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

Liabilities / Assets

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

39th percentile

0.03x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$65,285

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

88th percentile

41%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

87th percentile

67%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$2,198,137

Up $636,510 (+41%) from 2024

Liabilities

Up

$96,393

Up $30,662 (+47%) from 2024

Net Assets

Up

$2,101,744

Up $605,848 (+41%) from 2024

Operations
Liabilities / Revenue39th percentileNet Margin73rd percentile

Revenue

Up

$2,975,015

Up $1,196,167 (+67%) from 2024

Expenses

Up

$2,369,167

Up $174,029 (+7.9%) from 2024

Net Income

Up

$605,848

Up $1,022,138 (+246%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $582,256Liabilities 2011: $108,078Net Assets 2011: $474,1782011Assets 2012: $637,006Liabilities 2012: $104,009Net Assets 2012: $532,9972012Assets 2013: $714,278Liabilities 2013: $109,579Net Assets 2013: $604,6992013Assets 2014: $794,599Liabilities 2014: $105,201Net Assets 2014: $689,3982014Assets 2015: $844,102Liabilities 2015: $110,784Net Assets 2015: $733,3182015Assets 2016: $865,209Liabilities 2016: $122,886Net Assets 2016: $742,3232016Assets 2017: $858,605Liabilities 2017: $157,817Net Assets 2017: $700,7882017Assets 2018: $989,384Liabilities 2018: $161,422Net Assets 2018: $827,9622018Assets 2019: $1,064,411Liabilities 2019: $165,631Net Assets 2019: $898,7802019Assets 2020: $2,920,502Liabilities 2020: $281,775Net Assets 2020: $2,638,7272020Assets 2021: $2,773,585Liabilities 2021: $93,070Net Assets 2021: $2,680,5152021Assets 2022: $2,597,563Liabilities 2022: $134,219Net Assets 2022: $2,463,3442022Assets 2023: $1,996,927Liabilities 2023: $84,741Net Assets 2023: $1,912,1862023Assets 2024: $1,561,627Liabilities 2024: $65,731Net Assets 2024: $1,495,8962024Assets 2025: $2,198,137Liabilities 2025: $96,393Net Assets 2025: $2,101,7442025

Highlighted filing

2025

Assets$2,198,137
Liabilities$96,393
Net Assets$2,101,744
Open 2025 Filing

Operations Trend

Revenue Growth87th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,195,4822011Expenses 2012: $1,235,7942012Revenue 2013: $1,310,814Expenses 2013: $1,239,112Net Income 2013: $71,7022013Revenue 2014: $1,283,848Expenses 2014: $1,264,146Net Income 2014: $19,7022014Revenue 2015: $1,308,060Expenses 2015: $1,264,140Net Income 2015: $43,9202015Revenue 2016: $1,297,441Expenses 2016: $1,288,436Net Income 2016: $9,0052016Revenue 2017: $1,353,422Expenses 2017: $1,394,957Net Income 2017: -$41,5352017Revenue 2018: $1,521,322Expenses 2018: $1,394,148Net Income 2018: $127,1742018Revenue 2019: $1,550,167Expenses 2019: $1,479,349Net Income 2019: $70,8182019Revenue 2020: $1,299,257Expenses 2020: $1,436,601Net Income 2020: -$137,3442020Revenue 2021: $1,668,896Expenses 2021: $1,307,819Net Income 2021: $361,0772021Revenue 2022: $1,720,188Expenses 2022: $1,548,111Net Income 2022: $172,0772022Revenue 2023: $1,712,459Expenses 2023: $1,906,225Net Income 2023: -$193,7662023Revenue 2024: $1,778,848Expenses 2024: $2,195,138Net Income 2024: -$416,2902024Revenue 2025: $2,975,015Expenses 2025: $2,369,167Net Income 2025: $605,8482025

Highlighted filing

2025

Revenue$2,975,015
Expenses$2,369,167
Net Income$605,848
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,198,137
Liabilities
$96,393
Net assets
$2,101,744
Revenue
$2,975,015
Expenses
$2,369,167
Net income
$605,848
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.20$0.10$2.10$2.98$2.37$0.61
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.07$1.50$1.78$2.20$0.42
2023Detailed filing. Detailed filing data is available for this year.$2.00$0.08$1.91$1.71$1.91$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.13$2.46$1.72$1.55$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.77$0.09$2.68$1.67$1.31$0.36
2020Detailed filing. Detailed filing data is available for this year.$2.92$0.28$2.64$1.30$1.44$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.17$0.90$1.55$1.48$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.16$0.83$1.52$1.39$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.16$0.70$1.35$1.39$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.12$0.74$1.30$1.29$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.11$0.73$1.31$1.26$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.11$0.69$1.28$1.26$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.11$0.60$1.31$1.24$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.10$0.53$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.11$0.47$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 15, 2026
Return Version
2024v5.0
Gross Receipts
$2,975,015
Mission and Program Overview

Mission

Provide high quality care and education for children ages two weeks through five years of age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,038,567$1,012,808▼ $25,759
Pledges and Grants Receivable$377,786--
Land, Buildings, and Equipment, Net$128,729$85,452▼ $43,277
Cash and Non-Interest-Bearing Accounts$257$5,524▲ $5,267
Prepaid Expenses and Deferred Charges$15,060$3,547▼ $11,513
Accounts Receivable$1,228--
Total Assets$1,561,627$2,198,137▲ $636,510
Other Assets Total-$1,090,806-
Liabilities
Deferred Revenue$61,361$88,439▲ $27,078
Accounts Payable and Accrued Expenses$4,370$7,954▲ $3,584
Total Liabilities$65,731$96,393▲ $30,662
Net Assets / Fund Balance
Net Assets With Donor Restrictions$390,673$1,103,693▲ $713,020
Net Assets Without Donor Restrictions$1,105,223$998,051▼ $107,172
Total Net Assets Fund Balance$1,495,896$2,101,744▲ $605,848
Total Liabilities and Net Assets / Fund Balance$1,561,627$2,198,137▲ $636,510

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$59,355$124,244$183,599
Leasehold Improvements$26,097$29,511$55,608
Other Assets Org$1,090,806--
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kaitlin AllenExecutive DiFT$65,285$65,285

Board Members and Trustees

NameTitle
Kimberly Steed-pagePresident
Su WebsterCommunity Re
Michelle SaboEarly Childh
Jennifer BurnsParent Rep
Luci DavilaParent Rep
Telia McdonaldParent Rep
Yetunde AlabedeParent Rep
Carolyn IsaacSecretary
Renee WillardStaff Rep
Mary NelsonTreasurer
Caitylyn StypaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,096,152
Program Service Revenue
$1,842,380
Investment Income
$26,895
Other Revenue
$9,588
All Other Contributions
$1,096,152
Change in Net Assets
$605,848

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$1,090,806Fair Market Value
Total Noncash Contributions1$1,090,806-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,690,812
Other Expenses$678,355
Total Fundraising Expense$13,383
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,266,127$118,265$6,957$1,391,349
Occupancy$344,135$32,144$1,891$378,170
Payroll Taxes$110,402$10,312$607$121,321
Other Employee Benefits$102,700$9,593$564$112,857
Current Officers, Directors, Trustees, and Key Employees$59,410$5,549$326$65,285
Depreciation Depletion$39,381$3,678$215$43,274
Fees for Services Other$35,124$3,281$193$38,598
Office Expenses$22,305$2,083$123$24,511
Insurance$13,503$1,261$74$14,838
All Other Expenses$11,138$790$2,055$13,983
Other Expenses$9,932$1,378$81$9,932
Conferences and Meetings$6,278$587$35$6,900
Total Functional Expenses$2,162,405$193,379$13,383$2,369,167
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Membership in the corporation shall consist of three classes: a. Parent members are voting members of the corporation, limited to one ballot per child enrolled. B. Complimentary members are non-voting members of the corporation. C. Honorary members are non-voting members of the corporation, unless they are elected as voting members of the board of directors.”

Form 990, Page 6, Part VI, Line 7A

“Each parent or legal guardian listed on the application for enrollment, whose children are currently enrolled in the corporation's child care program development center ("center") and whose fees are currently paid in full, shall be parent members of the corporation.”

Form 990, Page 6, Part VI, Line 7B

“All officers (president, vice president, secretary, and treasurer) shall be elected by the board of directors from among the voting board of directors in november and shall hold office for a term of one year(beginning november 1 of the year he or she is elected) or until their successors are elected.”

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

“The form 990 is reviewed by the treasurer, the president, and the executive director prior to filing.”

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

“The spartan child development center monitors and enforces compliance with the conflict of interest policy at the annual board meeting.”

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

“The executive director's compensation is determined by the executive committee with board approval. Comparative salary information is reviewed in making the determination.”

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

“Salary recommendations for other officers or key employees are made by the executive director based on comparative information. These recommendations are reviewed and approved by the finance committee in connection with the annual budget approval process.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available for review upon request.”

Filing and Contact Details

Filer

Filer Name
Spartan Kid Care Inc
EIN
38-2388035
Phone
5173535154
Address
33 CRESCENT ROAD, EAST LANSING, MI 48823
Doing Business As
Spartan Child Development Center

Signing Officer

Name
Kaitlin Allen
Title
Executive Director
Phone
5173535154
Signed
2026-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kaitlin Allen
Formed
1981
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
46
Volunteers
14

Preparer

Firm
Schultz & Associates Plc
Address
6900 N HAGGERTY ROAD, CANTON, MI 48187
Preparer
Jeffrey W Schultz CPA
Phone
7343542380
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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/Form990PartVIISectionAGrp/TitleTxt7EARLY CHILDH
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMUNITY RE
IRS990/Form990PartVIISectionAGrp/TitleTxt11STAFF REP
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IRS990/InsuranceGrp/ProgramServicesAmt013503
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt026895
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IRS990/MembersOrStockholdersInd0true
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IRS990/MissionDesc0PROVIDE HIGH QUALITY CARE AND EDUCATION FOR CHILDREN AGES TWO WEEKS THROUGH FIVE YEARS OF AGE.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OccupancyGrp/ManagementAndGeneralAmt032144
IRS990/OccupancyGrp/ProgramServicesAmt0344135
IRS990/OccupancyGrp/TotalAmt0378170
IRS990/OfficeExpensesGrp/FundraisingAmt0123
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02083
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IRS990/OfficeExpensesGrp/TotalAmt024511
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01090806
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0564
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09593
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0102700
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0112857
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1JANITORIAL
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3PROGRAM EXPENSES
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IRS990/OtherExpensesGrp/FundraisingAmt181
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04458
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11378
IRS990/OtherExpensesGrp/ProgramServicesAmt079484
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IRS990/OtherExpensesGrp/ProgramServicesAmt214757
IRS990/OtherExpensesGrp/ProgramServicesAmt39932
IRS990/OtherExpensesGrp/TotalAmt079484
IRS990/OtherExpensesGrp/TotalAmt152449
IRS990/OtherExpensesGrp/TotalAmt216216
IRS990/OtherExpensesGrp/TotalAmt39932
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09588
IRS990/OtherRevenueTotalAmt09588
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06957
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0118265
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01266127
IRS990/OtherSalariesAndWagesGrp/TotalAmt01391349
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0607
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010312
IRS990/PayrollTaxesGrp/ProgramServicesAmt0110402
IRS990/PayrollTaxesGrp/TotalAmt0121321
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0377786
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03547
IRS990/PrincipalOfficerNm0KAITLIN ALLEN
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IRS990/ProgramServiceRevenueGrp/Desc0CHILDCARE TUITION
IRS990/ProgramServiceRevenueGrp/Desc1APPLICATION FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01838485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13895
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06052
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt029948
IRS990/PYOtherExpensesAmt0590877
IRS990/PYOtherRevenueAmt0250
IRS990/PYProgramServiceRevenueAmt01742598
IRS990/PYRevenuesLessExpensesAmt0-416290
IRS990/PYSalariesCompEmpBnftPaidAmt01604261
IRS990/PYTotalExpensesAmt02195138
IRS990/PYTotalRevenueAmt01778848
IRS990/ReconcilationRevenueExpnssAmt0605848
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01038567
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01012808
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt059355
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0124244
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0183599
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026097
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029511
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt055608
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01090806
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET - LEASE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085452
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01090806
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS IN THE CENTER'S BROCHURE AND HANDBOOK, WHICH IS GIVEN TO PROSPECTIVE ATTENDEES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1MICHIGAN STATE UNIVERSITY (MSU) PAYS TUITION ON BEHALF OF CHILDREN OF SOME MSU FAMILIES. FOOD EXPENSE REIMBURSEMENTS ARE RECEIVED FROM THE STATE OF MICHIGAN.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0USE OF FACILITY
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt01090806
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE CORPORATION SHALL CONSIST OF THREE CLASSES: A. PARENT MEMBERS ARE VOTING MEMBERS OF THE CORPORATION, LIMITED TO ONE BALLOT PER CHILD ENROLLED. B. COMPLIMENTARY MEMBERS ARE NON-VOTING MEMBERS OF THE CORPORATION. C. HONORARY MEMBERS ARE NON-VOTING MEMBERS OF THE CORPORATION, UNLESS THEY ARE ELECTED AS VOTING MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH PARENT OR LEGAL GUARDIAN LISTED ON THE APPLICATION FOR ENROLLMENT, WHOSE CHILDREN ARE CURRENTLY ENROLLED IN THE CORPORATION'S CHILD CARE PROGRAM DEVELOPMENT CENTER ("CENTER") AND WHOSE FEES ARE CURRENTLY PAID IN FULL, SHALL BE PARENT MEMBERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICERS (PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER) SHALL BE ELECTED BY THE BOARD OF DIRECTORS FROM AMONG THE VOTING BOARD OF DIRECTORS IN NOVEMBER AND SHALL HOLD OFFICE FOR A TERM OF ONE YEAR(BEGINNING NOVEMBER 1 OF THE YEAR HE OR SHE IS ELECTED) OR UNTIL THEIR SUCCESSORS ARE ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE TREASURER, THE PRESIDENT, AND THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SPARTAN CHILD DEVELOPMENT CENTER MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT THE ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE WITH BOARD APPROVAL. COMPARATIVE SALARY INFORMATION IS REVIEWED IN MAKING THE DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALARY RECOMMENDATIONS FOR OTHER OFFICERS OR KEY EMPLOYEES ARE MADE BY THE EXECUTIVE DIRECTOR BASED ON COMPARATIVE INFORMATION. THESE RECOMMENDATIONS ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE IN CONNECTION WITH THE ANNUAL BUDGET APPROVAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE MADE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalVolunteersCnt014
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