2024-06-26T11:09:42-05:00 2022-12-31 910189318 MOSS ADAMS LLP 6565 AMERICAS PARKWAY NE STE 600 ALBUQUERQUE NM 87110 990 2022-01-01 850475097 SSTPS INC SSTP 5052377237 1301 BRITT STREET SE ALBUQUERQUE NM 87123 LISA OPPERMAN EXECUTIVE DIRECTOR 5052377237 2024-06-25 1 LISA OPPERMAN 999009999 1 PAMELA ALEXANDERSON P01218925 5058787200 2024-06-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X LA LUZ EARLY CHILDHOOD CENTER LISA OPPERMAN 1301 BRITT STREET SE ALBUQUERQUE NM 87123 1205500 0 X WWW.LALUZECC.ORG X 2000 NM OPERATE A PRE-SCHOOL AND DAYCARE FACILITY. 4 2 42 2 0 0 619569 237854 827613 967011 370 635 0 0 1447552 1205500 0 0 0 0 751584 873737 0 0 4006 297834 271370 1049418 1145107 398134 60393 309295 876822 42757 549277 266538 327545 OUR MISSION IS TO OFFER A CHILD CENTERED LEARNING ENVIRONMENT PROVIDING DEVELOPMENTALLY APPROPRIATE CARE AND EDUCATION IN A NURTURING ATMOSPHERE. 0 0 956803 967011 WE HAVE DEMONSTRATED A COMMITMENT TO PROVIDING A QUALITY EARLY EDUCATION PROCESS TO RESIDENTS OF ALBUQUERQUE, NM; THROUGH OUR AUDIT WE BELIEVE WE HAVE VERIFIED THIS RESPONSIBILITY. 956803 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 42 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 NM X X LISA OPPERMAN 5052377237 1301 BRITT STREET SE ALBUQUERQUE NM 87123 LISA OPPERMAN EXECUTIVE DIRECTOR 42.00 X X 72314 0 5401 CAROL PISKORKI PROGRAM DIRECTOR 16.50 X 28479 0 938 HEATHER BROWN DIRECTOR 0.50 X 0 0 0 LARRY CLEVENGER DIRECTOR (THROUGH 3/25/2022) 0.50 X 0 0 0 STACI DORSEY DIRECTOR 0.50 X 0 0 0 100793 0 6339 0 0 0 0 0 7809 229725 320 237854 TUITION, FEES AND CYFD 624110 967011 967011 967011 635 635 1205500 967011 0 635 107132 50798 52328 4006 678025 610223 67802 5926 5333 593 21931 19738 2193 60723 54651 6072 9464 9464 1281 1281 117348 108116 9232 3010 3010 105213 95857 9356 70 70 23751 23751 STAFF DEVELOPMENT 6963 6963 4270 3843 427 1145107 956803 184298 4006 31518 276632 371431 1145 3606 30791 30791 0 0 0 501785 309295 876822 31206 33641 11551 14101 501535 42757 549277 X 266538 327545 266538 327545 309295 876822 X 60393 614 X 0 1 X 0 0 X 12250 15545 36016 619569 237854 921234 1168810 1252034 930862 827613 967011 5146330 1181060 1267579 966878 1447182 1204865 6067564 0 0 0 6067564 360 523 529 370 635 2417 360 523 529 370 635 2417 2777 1331 4108 1184197 1269433 967407 1447552 1205500 6074089 0.99890 0.99900 0.00040 0.00030 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANOUS - 2018 AMOUNT: $ 2,777. 2019 AMOUNT: $ 1,331. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30791 30791 0 0 RIGHT-OF-USE ASSET 501785 501785 X 1205500 0 1205500 0 1205500 1145107 0 1145107 0 1145107 PART X, LINE 2: LA LUZ IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN LA LUZ'S FINANCIAL STATEMENTS. LA LUZ'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. LA LUZ BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AND, AS SUCH, HAS NOT RECOGNIZED ANY CHANGES TO THE FINANCIAL STATEMENTS FOR UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE 990 IS CIRCULATED VIA EMAIL AND DISCUSSED EITHER BY EMAIL OR DURING A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION DOES HAVE A CONFLICT OF INTEREST POLICY IN WHICH ALL MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY CONFLICTS. IF A CONFLICT EXISTS, THAT MEMBER RECUSES THEMSELVES FROM VOTING ON THE CONFLICTED MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY CONDUCTING A MARKET ANALYSIS. THE BOARD OF DIRECTORS VOTES TO APPROVE THE SALARY IN AN EXECUTIVE COMMITTEE SESSION. THIS PROCESS IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ADJUSTMENT FOR IMPLEMENTATION OF NEW STANDARD 614. AMENDED RETURN EXPLANATION THIS RETURN IS BEING AMENDED BECAUSE THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS WERE ISSUED AFTER THE EXTENDED DEADLINE FOR THE RETURN. THE UPDATES IN THE RETURN REFLECT CHANGES IN THE AUDITED FINANCIAL STATEMENTS FROM THE FINANCIAL STATEMENTS USED TO PREPARE THE ORIGINAL RETURN. THE PARTS AND SCHEDULES OF THIS FORM 990 THAT HAVE BEEN AMENDED ARE: FORM 990, PART I, PART VI, PART VIII, PART IX, PART X, AND PART XI SCHEDULE A, PART III SCHEDULE D, PART XI AND PART XII