The Children'S Learning Center Inc

“Reviewed by board prior to filing.”

“All employees read and sign the standards of conduct upon employment, and the standards are discussed regularly. Compliance with employment standards, including hiring procedures, is the responsibility of the program directors and is overseen by the human resources director in association with the finance and executive directors. Compliance with financial standards is the responsibility of all employees who make purchases and/or submit payroll information for clc. These procedures are overseen by the finance director, in association with the executive director.”

“The executive committee meets to evaluate the executive director using a performance appraisal and other source materials in determining compensation.”

“The children's learning center's governing documents, tax returns, standards of conduct, and financial statements are available to the public upon request.”

“In february 2018, children's learning center transfered ownership of the newly completed mercill building to teton county wyoming government. The transfer of the facility is include on line 24a, part ix and allocated to program, administrative, and fundraising facilities. Teton county wyoming and the children's learning center have a long-term arrangment that the mercill building will be used by clc for a period of 25 years. The use of the building is considered to be an in-kind donation of the same amount (5,368,975) and as such, is not included in the form 990 as revenue or expense.”

“Included i program service costs for fiscal year 2017-2018 are the costs associated with the transfer of ownership to teton county, wy of the mercill building in february 2018. The costs are allocated by square- footage of space as follows: - program accomplishment 1, teton county tuition-based programs 2,393,166 - program accomplishment 3, early head start and head start 1,142,193”

“Teton county special education program: provides education and therapy for infants and pre-school children with special needs. The program offers screenings to identify children with developmental and physical special needs through observation by multi- disciplinary teams. 618 children were served through screening and special education programs. In-kind gifts of services, supplies and facilities to this program totaled 86,105.”

“Event expenses 123,319 timing difference 287 event expenses -123,319 book / tax depreciation difference -392,581 total -392,294”