2024-12-05T11:35:04-05:00 2024-06-30 993868472 MKA ADVISORY LLC 501 S NEW YORK AVE STE 100 WINTER PARK FL 327894241 990 2023-07-01 590638506 WINTER PARK DAY NURSERY INC WINT 4076470505 741 S PENNSYLVANIA AVENUE WINTER PARK FL 32789 ALESSANDRA DEMARIA EXECUTIVE DIRECTOR 4076470505 2024-12-05 true true W ED MOSS JR P00531414 4076445811 2024-12-05 2023 2024-10-15 13:58:12Z ALESSANDRA DEMARIA 741 S PENNSYLVANIA AVENUE SAME AS C ABOVE WINTER PARK FL 32789 1507715 false X WINTERPARKDAYNURSERY.ORG X 1965 FL TO SERVE AT-RISK YOUNG CHILDREN OF LOWER-INCOME FAMILIES BY PROVIDING AFFORDABLE CHILDCARE. 13 13 40 29 0 948725 864666 465444 516596 2454 4053 27766 54995 1444389 1440310 0 0 956090 1053671 0 65741 345510 254433 1301600 1308104 142789 132206 1056577 1232883 19386 32603 1037191 1200280 X THE PURPOSE OF THE WINTER PARK DAY NURSERY IS TO SERVE AT-RISK CHILDREN (6 WEEKS TO 5 YEARS OLD) OF LOWER-INCOME WORKING FAMILIES BY PROVIDING HIGH-QUALITY, AFFORDABLE CHILDCARE AND PRESCHOOL EDUCATION IN A CULTURALLY DIVERSE ENVIRONMENT. false false 1059704 516596 TO PROVIDE A SECURE, NURTURING EDUCATIONAL ENVIRONMENT THAT IS AFFORDABLE AND SUPPORTS FAMILY DIVERSITY. THE WINTER PARK DAY NURSERY CONTRIBUTES TO BUILDING A STRONGER COMMUNITY BY PROVIDING HIGH-QUALITY, AFFORDABLE EARLY CHILDHOOD EDUCATION THAT WILL PREPARE CHILDREN TO SUCCEED IN SCHOOL AND LIFE. 1059704 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false true false false false false false false false false false false false true 1 0 40 true false false false false false false false false false false false false false false X 13 13 false false true false false false false true true false false true true true true false true false false false X X ALESSANDRA DEMARIA 4076470505 741 S PENNSYLVANIA AVENUE SAME AS C ABOVE WINTER PARK FL 32789 EMILY LEMIEUX CHAIR 1.00 X X 0 0 0 DR JANELLE BARFIELD VICE CHAIR 1.00 X X 0 0 0 NICOLE R FINEGAN TREASURER 1.00 X X 0 0 0 MAGGIE BILBY SECRETARY 1.00 X X 0 0 0 PEG CORNWELL DIRECTOR 1.00 X 0 0 0 ANNETTE DENNIG DIRECTOR 1.00 X 0 0 0 ALAN LEEDS DIRECTOR 1.00 X 0 0 0 ANNDREW NEAL DIRECTOR 1.00 X 0 0 0 JP SALAZAR DIRECTOR 1.00 X 0 0 0 SAVANNAH STEWART DIRECTOR 1.00 X 0 0 0 FRED SZYDLIK DIRECTOR 1.00 X 0 0 0 MATT WILLIAMSON DIRECTOR 1.00 X 0 0 0 TAYLOR WOMACK DIRECTOR 1.00 X 0 0 0 ALESSANDRA DEMARIA EXECUTIVE DI 40.00 X X 103216 0 0 103216 1 false false false TOP LINE RECREATION 2922 HOWLAND BLVD SUITE 4 DELTONA FL 32725 SUPPLIER 221953 1 566 8268 251861 603971 864666 CHILDCARE FEES 624410 513614 513614 MISCELLANEOUS INCOME 624410 2982 2982 516596 825 825 34446 31218 3228 3228 3228 91182 8268 36187 54995 1440310 520649 103215 82572 15482 5161 798769 639014 119816 39939 78782 63026 11817 3939 72905 58324 10936 3645 13810 13810 1750 1750 551 441 110 29385 29385 30970 30970 FOOD & MILK 40455 38432 2023 REPAIRS & MAINTENANCE 36814 36814 OPERATING EXPENSES 28598 20019 5720 2859 EDUCATIONAL SUPPLIES 17842 17842 54258 43306 864 10088 1308104 1059704 182659 65741 660553 522571 3012 40 21533 19373 810648 396197 157132 414451 214347 276448 1056577 1232883 19386 32603 19386 32603 X 1037191 1200280 1037191 1200280 1056577 1232883 X 132206 30883 X false true X true false X 614583 805798 896943 948725 864666 4130715 366692 385641 498531 527146 608603 2386613 981275 1191439 1395474 1475871 1473269 6517328 7864 9495 8374 25733 7864 9495 8374 25733 6491595 3354 1281 393 508 825 6361 3354 1281 393 508 825 6361 984629 1192720 1395867 1476379 1474094 6523689 0.99510 0.99600 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11000 11000 266353 229408 36945 426864 87236 339628 106431 79553 26878 414451 X 1538186 30883 30806 36187 97876 1440310 1440310 1375097 30806 36187 66993 1308104 1308104 SCHEDULE D, PAGE 3, PART X THE NURSERY IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) IF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE NURSERY HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. THE NURSERY ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE NURSERY BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR THE APPLICABLE STATE TAXING AUTHORITY. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES IN THE NURSERY'S FINANCIAL STATEMENTS, AS THE NURSERY BELIEVES ALL TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN ASSESSED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. WITH FEW EXCEPTIONS, THE NURSERY IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2016. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES NETTED WITH REVENUE 36,187 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES NETTED WITH REVENUE 36,187 OBJ EVENT 99450 8268 91182 36187 99450 8268 91182 36187 36187 54995 NICOLE R FINEGAN TREASURER 4560 ACCOUNTING SERVICES false SCHEDULE L, PART V (A) NAME OF PERSON: NICOLE R. FINEGAN (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: TREASURER (C) AMOUNT OF TRANSACTION: 4,560 (D) DESCRIPTION OF TRANSACTION: NICOLE FINEGAN IS THE TREASURER FOR THE WINTER PARK DAY NURSERY (WPDN) AND ALSO IS A PARTNER AT THE ORGANIZATION'S ACCOUNTING FIRM, HMS CERTIFIED PUBLIC ACCOUNTANTS. WPDN PAID HMS CERTIFIED PUBLIC ACCOUNTANTS 4,560 FOR THE YEAR FOR THE PREPARATION OF THE ORGANIZATION'S FINANCIAL STATEMENTS. (E) SHARING OF ORGANIZATION'S REVENUES?: NO FORM 990 - ORGANIZATION'S MISSION THE PURPOSE OF THE WINTER PARK DAY NURSERY IS TO SERVE AT-RISK CHILDREN (6 WEEKS TO 5 YEARS OLD) OF LOWER-INCOME WORKING FAMILIES BY PROVIDING HIGH-QUALITY, AFFORDABLE CHILDCARE AND PRESCHOOL EDUCATION IN A CULTURALLY DIVERSE ENVIRONMENT. FORM 990, PAGE 6, PART VI, LINE 4 THE ORGANIZATIONS BYLAWS WERE GIVEN A COUPLE MINOR UPDATES IN FEBRUARY 2024. TERM LIMITS WERE DEFINED MORE SPECIFICALLY AND THE EXECUTIVE COMMITTEE WAS ADDED AS A STANDING COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY FOR THEIR DETAILED REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C AT EACH ANNUAL BOARD MEETING, BOARD MEMBERS ARE GIVEN AN OPPORTUNITY TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE ALSO AVAILABLE FOR VIEW AT THE DONOR EDGE WEBSITE, HTTP://CFCF.GUIDESTAR.ORG/NONPROFITHOME.ASPX. FINANCIAL STATEMENTS ARE PUBLISHED IN THE ORGANIZATION'S ANNUAL REPORT. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES NETTED WITH REVENUE 36,187 FUNDRAISING EXPENSES NETTED WITH REVENUE -36,187