Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
990 • Fiscal year 2019 • EIN 58-2644893
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 138.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Up$1,313,341
Up $89,966 (+7.4%) from 2018
Net Assets
Up$1,285,691
Up $76,065 (+6.3%) from 2018
Liabilities
Up$27,650
Up $13,901 (+101%) from 2018
Revenue
Up$243,570
Up $39,173 (+19%) from 2018
Expenses
Up$167,505
Up $40,221 (+32%) from 2018
Net Income
Down$76,065
Down $1,048 (-1.4%) from 2018
Provide child care services to staff, faculty, and students of georgia tech, and to residents of the home park community.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $786,182 | $774,156 | ▼ $12,026 |
| Savings and Temporary Cash Investments | $354,177 | $426,418 | ▲ $72,241 |
| Prepaid Expenses and Deferred Charges | $20,183 | $34,183 | ▲ $14,000 |
| Accounts Receivable | - | $20,584 | - |
| Total Assets | $1,223,375 | $1,313,341 | ▲ $89,966 |
| Other Assets Total | $62,833 | $58,000 | ▼ $4,833 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $13,749 | $27,650 | ▲ $13,901 |
| Total Liabilities | $13,749 | $27,650 | ▲ $13,901 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,146,793 | $1,227,691 | ▲ $80,898 |
| Temporarily Rstr Net Assets | $62,833 | $58,000 | ▼ $4,833 |
| Total Net Assets Fund Balance | $1,209,626 | $1,285,691 | ▲ $76,065 |
| Total Liabilities and Net Assets / Fund Balance | $1,223,375 | $1,313,341 | ▲ $89,966 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $732,272 | $885,023 | $1,617,295 |
| Equipment | $41,884 | $2,204 | $44,088 |
| Name | Title | Other | Total |
|---|---|---|---|
| James G Fortner | Former Treas | $336,021 | $336,021 |
| Paul Strouts | Former Direc | $155,714 | $155,714 |
| Robert Junko | Assistant Tr | $147,475 | $147,475 |
| Kelly Macarthur | Assistant Tr | $95,353 | $95,353 |
| Kira Freeman | Vice Preside | $91,121 | $91,121 |
| Stacey Hood | Assistant Se | $64,826 | $64,826 |
| Name | Title |
|---|---|
| Carolina Amero | President |
| Christopher Burke | Director |
| Janet Kinard | Director |
| Kimberly Kurtis | Director |
| Paul Fortson | Director |
| Paul Strouts | Former Director |
| James G Fortner | Former Treasurer |
| Aisha Oliver-staley | Secretary |
| Amy Herron | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $167,505 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $56,114 | - | - | $56,114 |
| Fees for Services Accounting | - | $5,000 | - | $5,000 |
| Other Expenses | $4,915 | $1,488 | - | $4,915 |
| Occupancy | $4,833 | - | - | $4,833 |
| All Other Expenses | $3,858 | $30 | - | $3,888 |
| Total Functional Expenses | $160,987 | $6,518 | $0 | $167,505 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $181,206 |
| Expenses per Audited Statements | $167,505 |
| Total Expenses per Form 990 | $167,505 |
| Expenses Not Reported on Form 990 | $13,701 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board consists of five members: three are appointed by the president of the georgia institute of technology (the institute); two are appointed by the home park community improvement association.”
“The secretary of home park learning center, inc. Emails a draft of the form 990 to the full board of directors for their review prior to filing with the irs. If the review results in any changes, the revised form 990 is distributed to the board prior to filing.”
“Conflict of interest policy applies to each member of the board of directors and to all officers of the organization. The policy also serves as guidance for all persons employed by the georgia institute of technology who have significant responsibilities for the activities of the organization. The policy requires each director and officer annually to (1)review the policy (2)disclose any possible personal, familial or business relationships that reasonably could give rise to a conflict of interest involving the organization and (3)acknowledge by his or her signature that they are in accordance with the letter and spirit of the policy. Disclosure forms are distributed and collected by the executive director of the organization who provides any positive responses to the board of directors in executive session as appropriate. Directors and officers are requested to disclose substantive relationships they or members of their family maintain with organizations that do business with the organization or which otherwise could be construed to potentially affect their independent, unbiased judgment in light of their decision- making authority or responsibility. Directors or officers who have declared or have been found to have a conflict of interest refrain from consideration of proposed transactions unless for special reasons the board requests information or interpretation. Persons with the conflicts do not vote, participate in the discussion or attend the meeting during vote. Any proposed transaction in which a conflict of interest has been declared or found to exist must be approved by a majority of the disinterested members of the board or the appropriate committee of the board after disclosure of the conflict of interest.”
“Hplc's articles of incorporation and bylaws are on the hplc website (www.hplc.gatech.edu). Hplc's audited financial statements are available on the legal affairs & risk management page of the georgia institute of technology's website.”
“The organization is a not-for-profit corporation and is exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no income taxes are reflected in the accompanying financial statements. Asc 740, income taxes, is applicable to not-for-profit entities in that certain matters, such as the organization's tax-exempt status, are considered tax positions taken in its annual informational tax return and thus must be assessed for potential unrecognized tax benefits. Under asc 740, the organization assesses the likelihood, based on their technical merit, that such tax positions taken in its informational tax return will be sustained by taxing authorities upon examination of the facts, circumstances and information available at the end of each financial statement period. Unrecognized tax benefits are measured and recorded as a liability where the organization has determined it to be probable a tax position would not be sustained and the amount of the unrecognized tax benefit, including associated penalties and interest, can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position, or for all uncertain tax positions in the aggregate, could differ from the amount recognized. Management has determined that there is no tax liability resulting from unrecognized tax benefits relating to uncertain income tax positions taken, or expected to be taken, on its informational tax returns as of june 30, 2019. No informational tax returns are currently under examination.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 13749 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 27650 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 20584 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE CHILD CARE SERVICES TO STAFF, FACULTY, AND STUDENTS OF GEORGIA TECH, AND TO RESIDENTS OF THE HOME PARK COMMUNITY. |
| IRS990/AllOtherContributionsAmt | 0 | 91989 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 30 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3858 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3888 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SHAWNIECE SOUTHALL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4048945570 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 221 UNCLE HEINIE WAY ROOM 325 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30332 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 242704 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 866 |
| IRS990/CYOtherExpensesAmt | 0 | 167505 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 76065 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 167505 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 243570 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 56114 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 56114 |
| IRS990/Desc | 0 | PROVIDED CHILD CARE SERVICES TO FACULTY, STAFF, AND STUDENTS OF GEORGIA TECH, AND TO RESIDENTS OF THE HOME PARK COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 160987 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 40.00 |
| 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | 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/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 22638 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 36817 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 55262 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 32863 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 55114 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 38790 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 27768 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 32695 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 16732 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 21150 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 73707 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KIMBERLY KURTIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRISTOPHER BURKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JANET KINARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL FORTSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AISHA OLIVER-STALEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CAROLINA AMERO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | AMY HERRON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT JUNKO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KELLY MACARTHUR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KIRA FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | STACEY HOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | PAUL STROUTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JAMES G FORTNER |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 234102 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 118322 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 190378 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 131274 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 125948 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 108685 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 67585 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 58426 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 48094 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 134564 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 262314 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | ASSISTANT TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | ASSISTANT TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | ASSISTANT SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | FORMER DIREC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | FORMER TREAS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | true |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 243570 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 866 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 866 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 887227 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 786182 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 774156 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1661383 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE CHILD CARE SERVICES TO STAFF, FACULTY, AND STUDENTS OF GEORGIA TECH, AND TO RESIDENTS OF THE HOME PARK COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1209626 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1285691 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 4833 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4833 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 62833 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 58000 |
| IRS990/OtherExpensesGrp/Desc | 0 | MANAGEMENT CONTRACT FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1488 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 62589 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 18746 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9932 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4915 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 62589 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 18746 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11420 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4915 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 20183 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 34183 |
| IRS990/PrincipalOfficerNm | 0 | AMY HERRON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 148149 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 497 |
| IRS990/PYOtherExpensesAmt | 0 | 127284 |
| IRS990/PYOtherRevenueAmt | 0 | 55751 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 77113 |
| IRS990/PYTotalExpensesAmt | 0 | 127284 |
| IRS990/PYTotalRevenueAmt | 0 | 204397 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO INCOME TAXES ARE REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740, INCOME TAXES, IS APPLICABLE TO NOT-FOR-PROFIT ENTITIES IN THAT CERTAIN MATTERS, SUCH AS THE ORGANIZATION'S TAX-EXEMPT STATUS, ARE CONSIDERED TAX POSITIONS TAKEN IN ITS ANNUAL INFORMATIONAL TAX RETURN AND THUS MUST BE ASSESSED FOR POTENTIAL UNRECOGNIZED TAX BENEFITS. UNDER ASC 740, THE ORGANIZATION ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT SUCH TAX POSITIONS TAKEN IN ITS INFORMATIONAL TAX RETURN WILL BE SUSTAINED BY TAXING AUTHORITIES UPON EXAMINATION OF THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH FINANCIAL STATEMENT PERIOD. UNRECOGNIZED TAX BENEFITS ARE MEASURED AND RECORDED AS A LIABILITY WHERE THE ORGANIZATION HAS DETERMINED IT TO BE PROBABLE A TAX POSITION WOULD NOT BE SUSTAINED AND THE AMOUNT OF THE UNRECOGNIZED TAX BENEFIT, INCLUDING ASSOCIATED PENALTIES AND INTEREST, CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION, OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE, COULD DIFFER FROM THE AMOUNT RECOGNIZED. MANAGEMENT HAS DETERMINED THAT THERE IS NO TAX LIABILITY RESULTING FROM UNRECOGNIZED TAX BENEFITS RELATING TO UNCERTAIN INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INFORMATIONAL TAX RETURNS AS OF JUNE 30, 2019. NO INFORMATIONAL TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | CHRISTOPHER BURKE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | AISHA OLIVER-STALEY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | CAROLINA AMERO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 4 | AMY HERRON |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 5 | PAUL STROUTS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 6 | JAMES G FORTNER |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 5 | FORMER DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 6 | FORMER TREASURER |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD CONSISTS OF FIVE MEMBERS: THREE ARE APPOINTED BY THE PRESIDENT OF THE GEORGIA INSTITUTE OF TECHNOLOGY (THE INSTITUTE); TWO ARE APPOINTED BY THE HOME PARK COMMUNITY IMPROVEMENT ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SECRETARY OF HOME PARK LEARNING CENTER, INC. EMAILS A DRAFT OF THE FORM 990 TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. IF THE REVIEW RESULTS IN ANY CHANGES, THE REVISED FORM 990 IS DISTRIBUTED TO THE BOARD PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CONFLICT OF INTEREST POLICY APPLIES TO EACH MEMBER OF THE BOARD OF DIRECTORS AND TO ALL OFFICERS OF THE ORGANIZATION. THE POLICY ALSO SERVES AS GUIDANCE FOR ALL PERSONS EMPLOYED BY THE GEORGIA INSTITUTE OF TECHNOLOGY WHO HAVE SIGNIFICANT RESPONSIBILITIES FOR THE ACTIVITIES OF THE ORGANIZATION. THE POLICY REQUIRES EACH DIRECTOR AND OFFICER ANNUALLY TO (1)REVIEW THE POLICY (2)DISCLOSE ANY POSSIBLE PERSONAL, FAMILIAL OR BUSINESS RELATIONSHIPS THAT REASONABLY COULD GIVE RISE TO A CONFLICT OF INTEREST INVOLVING THE ORGANIZATION AND (3)ACKNOWLEDGE BY HIS OR HER SIGNATURE THAT THEY ARE IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE POLICY. DISCLOSURE FORMS ARE DISTRIBUTED AND COLLECTED BY THE EXECUTIVE DIRECTOR OF THE ORGANIZATION WHO PROVIDES ANY POSITIVE RESPONSES TO THE BOARD OF DIRECTORS IN EXECUTIVE SESSION AS APPROPRIATE. DIRECTORS AND OFFICERS ARE REQUESTED TO DISCLOSE SUBSTANTIVE RELATIONSHIPS THEY OR MEMBERS OF THEIR FAMILY MAINTAIN WITH ORGANIZATIONS THAT DO BUSINESS WITH THE ORGANIZATION OR WHICH OTHERWISE COULD BE CONSTRUED TO POTENTIALLY AFFECT THEIR INDEPENDENT, UNBIASED JUDGMENT IN LIGHT OF THEIR DECISION- MAKING AUTHORITY OR RESPONSIBILITY. DIRECTORS OR OFFICERS WHO HAVE DECLARED OR HAVE BEEN FOUND TO HAVE A CONFLICT OF INTEREST REFRAIN FROM CONSIDERATION OF PROPOSED TRANSACTIONS UNLESS FOR SPECIAL REASONS THE BOARD REQUESTS INFORMATION OR INTERPRETATION. PERSONS WITH THE CONFLICTS DO NOT VOTE, PARTICIPATE IN THE DISCUSSION OR ATTEND THE MEETING DURING VOTE. ANY PROPOSED TRANSACTION IN WHICH A CONFLICT OF INTEREST HAS BEEN DECLARED OR FOUND TO EXIST MUST BE APPROVED BY A MAJORITY OF THE DISINTERESTED MEMBERS OF THE BOARD OR THE APPROPRIATE COMMITTEE OF THE BOARD AFTER DISCLOSURE OF THE CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | HPLC'S ARTICLES OF INCORPORATION AND BYLAWS ARE ON THE HPLC WEBSITE (WWW.HPLC.GATECH.EDU). HPLC'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE LEGAL AFFAIRS & RISK MANAGEMENT PAGE OF THE GEORGIA INSTITUTE OF TECHNOLOGY'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
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