2024-04-01T11:08:52-04:00 2023-06-30 593017072 MOSS KRUSICK & ASSOCIATES LLC 501 S NEW YORK AVE STE 100 WINTER PARK FL 327894241 990 2022-07-01 593651961 EARLY LEARNING COALITION OF BREVARD COUNTY INC EARL 3216371800 PO BOX 560692 ROCKLEDGE FL 32956 AMARIS ROSARIO DIRECTOR OF FINANCE 3216371800 2024-04-01 true AMARIS ROSARIO XXX-XX-XXXX true W ED MOSS JR P00531414 4076445811 2024-04-01 2022 2023-04-26 12:10:37Z ALAN BERGMAN PO BOX 560692 ROCKLEDGE FL 32956 77517407 false X ELCBREVARD.ORG X 2000 FL TO PROVIDE LEADERSHIP AND SUPPORT FOR SCHOOL READINESS AND VOLUNTARY PRE- KINDERGARTEN PROGRAMS SO THAT CHILDREN HAVE THE OPPORTUNITY TO BENEFIT FROM THE HIGHEST QUALITY EARLY LEARNING ENVIRONMENTS. 20 20 60 20 0 43288936 77516902 0 10 505 0 43288946 77517407 0 0 3079288 3007861 0 0 40282557 74409470 43361845 77417331 -72899 100076 7426755 9701447 7198939 9373555 227816 327892 X TO PROVIDE LEADERSHIP AND SUPPORT FOR SCHOLL READINESS AND VOLUNTARY PRE- KINDERGARTEN PROGRAMS SO THAT CHILDREN HAVE THE OPPORTUNITY TO BENEFIT FROM THE HIGHEST QUALITY EARLY LEARNING ENVIRONMENTS. false false 26830777 ELC OF BREVARD HAS DEVELOPED PROGRAMS AND INITIATIVES TO MEET THE DIVERSE NEEDS OF FAMILIES, SCHOOL READINESS (SR) PROGRAM, VOLUNATRY PREKINDERGARTEN (VPK) EDUCATION PROGRAM AND CHILD CARE RESOURCE AND REFERRAL SERVICES (CCR&R). ELC OF BREVARD IS RESPONSIBLE FOR PROVIDING DIRECT SERVICES TO FAMILIES AND PROVIDERS IN THEIR COMMUNITIES. HIGH QUALITY EDUCATION HAS PROVEN SUCCESS STATISTICS - HIGHER GRADUATION RATES, HIGHER RATES OF FUTURE EMPLOYMENT AND INCREASED LIFELONG SUCCESS IN SOCIAL AND EMOTIONAL ENVIEONMENTS. THE INVESTMNET OF HIGH-QUAILITY EARLY CHILDHOOD EDUCATION HAS IMPACT NOT JUST ON EDUCATIONAL SUCCESS BUT AN OVERALL COMMUNITY SUCCESS AS WE BUILD A FRAMEOWRK OF HEALTHY FAMILIES, LITERACY IN EARLY LIFE, AND AN EDUCATED WORKFORCE OF THE FUTURE. BY PARTNERING WITH OTHER STATE AGENCIES AND NON-PROFIT ORGANIZATIONS, FAMILIES CAN CONNECT WITH RESOURCES TO IMPROVE THE QUALITY OF LIFE FOR THEIR CHILDREN. SCHOOL READINESS PROGRAM OFFERS LOW-INCOME FAMILIES FINANCIAL ASSISTANCE TO ASSIST WITH ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION FOR THEIR CHILDREN WHILE THEY WORK OR PARTICIPATE IN JOB TRAINING. ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION IS VITAL SO YOUNF CHILDREN CAN BE SUCCESSFUL IN SCHOOL AND LIFE. CCR&R SERVICES ARE PROVIDED AT NO COST AND INCLUDE, BUT ARE NOT LIMITED TO, INFORMATION ABOUT AVAILABLE FINANCIAL AND COMMUNITY RESOURCES, CHILDCARE LISTINGS, EARLY LREARNING OPTIONS FOR FAMILIES, PARENT AND CONSUMER EDUCATION AND TRAINING AND TECHNICAL ASSISTANCE FOR CURRENT AND PROSPECTIVE CHILDCARE PROVIDERS. INTEGRATING STATE AND LOCAL EFFORTS ENSURE THAT ALL FAMILIES IN FLORIDA HAVE EQUAL ACCESS TO QUALITY CHILDCARE INFORMATION AND RESOURCES. 15464752 VOLUNTARY PREKINDERGARDEN (VPK) EDUCATION PROGRAM PREPARES CHILDREN FOR SUCCESS AND LIFE. THE PROGRAM IS A FREE, HIGH-QUALITY EDUCATION PROGRAM AVAILABLE TO ALL 4- YEAR OLD CHILDREN RESIDING IN THE STATE. PARENTS OF 4- YEAR-OLDS WITH BIRTHDAYS FROM FEBRUARY 2 THROUGH SEPTEMBER 1 MAY WAIT TO ENROLL THEIR CHILD THE FOLLOWING YEAR WHEN THEY ARE 5. 33253103 OTHER PROGRAM SERVICES. 33253103 75548632 true false false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false true 130 0 true 60 true false false false false false false false false X 20 20 false false false false false false false true true false true true true true true true true true true true false FL X X AMARIS ROSARIO 3216371800 1018 FLORIDA AVE ROCKLEDGE FL 32955 ALAN BERGMAN BOARD CHAIR 2.00 X 0 0 0 TERRI BARLOW SECRETARY 2.00 X 0 0 0 LINDA HALPIN DIRECTOR 2.00 X 0 0 0 TRACI KLINKBEIL DIRECTOR 2.00 X 0 0 0 PRISCILLA DENINO DIRECTOR 2.00 X 0 0 0 JANA BAUER DIRECTOR 2.00 X 0 0 0 ROBIN BUCKMASTER DIRECTOR 2.00 X 0 0 0 LINDA GRAHAM DIRECTOR 2.00 X 0 0 0 KHALED JARRAH VICE CHAIR 2.00 X 0 0 0 DEE HELBIG DIRECTOR 2.00 X 0 0 0 ALTHEA PUZIO DIRECTOR 2.00 X 0 0 0 CAITLIN RICE TREASURER 2.00 X 0 0 0 PATRICK CULHANE DIRECTOR 2.00 X 0 0 0 BILL DREXLER DIRECTOR 2.00 X 0 0 0 VINCE DONATO DIRECTOR 2.00 X 0 0 0 PHIL SCARPELLI DIRECTOR 2.00 X 0 0 0 AUDREY WANICH DIRECTOR 2.00 X 0 0 0 MICHAEL BLAKE SECRETARY 2.00 X 0 0 0 LAURA GAMBINO EXECUTIVE DI 40.00 X 128138 0 0 AMARIS ROSARIO DIRECTOR OF 40.00 X X 111953 0 0 240091 2 false false false 267000 77215977 33925 77516902 505 505 77517407 505 240092 120046 120046 2044186 1022093 1022093 188265 84719 103546 321791 145197 176594 213527 113169 100358 2220 2220 79409 44469 34940 32530 14451 18079 83020 25736 57284 293462 159339 134123 20881 3341 17540 19747 19747 29022 15672 13350 DIRECT SERVICES 39755083 39755083 PROVIDER SERVICES 33118058 33118058 EDUCATIONAL SUPPLIES 683290 683290 PROGRAM ENHANCEMENTS 135045 135045 157703 89177 68526 77417331 75548632 1868699 0 4145945 7457546 2934546 746278 36544 256032 205015 258877 187982 62518 70895 27714 1185169 7426755 9701447 3140619 4423963 4030606 3755495 27714 1194097 7198939 9373555 X -39184 60892 267000 267000 227816 327892 7426755 9701447 100076 X false true X true true true X 32397554 36566767 37707294 43288936 77516902 227477453 32397554 36566767 37707294 43288936 77516902 227477453 227477453 22 16 34 10 505 587 1026 1026 227479066 1.00000 1.00000 X PART II, LINE 10 1,026 258877 187982 70895 70895 OPERATING LEASE ROU ASSET 1185169 1185169 LEASE LIABILITY 1194097 1194097 X 77519807 2400 2400 77517407 77517407 77419731 2400 2400 77417331 77417331 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRED THAT THE IMPACT OF TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. AT 6/30/23, THERE WERE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS WITH US FEDERAL AND OTHER TAX AUTHORITIES FOR WHICH STATUE LIMITATIONS MAY GO BACK TO THE YEAR ENDED 2019. KHALED JARRAH - CORAL REEF STACK BOARD MEMBER 840647 SCHOOL READINESS AND false KHALED JARRAH - CORAL REEF NASA BOARD MEMBER 367385 SCHOOL READINESS AND false SCHEDULE L, PART V KHALED JARRAH IS A BOARD MEMBER OF THE ELC OF BREVARD. MR.JARRAH IS ONE OF THE OWNING MEMBERS OF A SANDCASTLE OF PALM BAY INC THAT IS THE PARENT ORGANIZATION FOR CORAL REEF - STACK AND CORAL REEF - NASA CHILDCARE CENTERS THAT RECEIVED FUNDS FOR PROVIDING SCHOOL READINESS AND VOLUNTARY PREKINDERGARTEN SERVICES TO CHILDREN WITHIN OUR COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4A ELC OF BREVARD HAS DEVELOPED PROGRAMS AND INITIATIVES TO MEET THE DIVERSE NEEDS OF FAMILIES, SCHOOL READINESS (SR) PROGRAM, VOLUNATRY PREKINDERGARTEN (VPK) EDUCATION PROGRAM AND CHILD CARE RESOURCE AND REFERRAL SERVICES (CCR&R). ELC OF BREVARD IS RESPONSIBLE FOR PROVIDING DIRECT SERVICES TO FAMILIES AND PROVIDERS IN THEIR COMMUNITIES. HIGH QUALITY EDUCATION HAS PROVEN SUCCESS STATISTICS - HIGHER GRADUATION RATES, HIGHER RATES OF FUTURE EMPLOYMENT AND INCREASED LIFELONG SUCCESS IN SOCIAL AND EMOTIONAL ENVIEONMENTS. THE INVESTMNET OF HIGH-QUAILITY EARLY CHILDHOOD EDUCATION HAS IMPACT NOT JUST ON EDUCATIONAL SUCCESS BUT AN OVERALL COMMUNITY SUCCESS AS WE BUILD A FRAMEOWRK OF HEALTHY FAMILIES, LITERACY IN EARLY LIFE, AND AN EDUCATED WORKFORCE OF THE FUTURE. BY PARTNERING WITH OTHER STATE AGENCIES AND NON-PROFIT ORGANIZATIONS, FAMILIES CAN CONNECT WITH RESOURCES TO IMPROVE THE QUALITY OF LIFE FOR THEIR CHILDREN. SCHOOL READINESS PROGRAM OFFERS LOW-INCOME FAMILIES FINANCIAL ASSISTANCE TO ASSIST WITH ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION FOR THEIR CHILDREN WHILE THEY WORK OR PARTICIPATE IN JOB TRAINING. ACCESS TO HIGH-QUALITY CHILDCARE AND EARLY EDUCATION IS VITAL SO YOUNF CHILDREN CAN BE SUCCESSFUL IN SCHOOL AND LIFE. CCR&R SERVICES ARE PROVIDED AT NO COST AND INCLUDE, BUT ARE NOT LIMITED TO, INFORMATION ABOUT AVAILABLE FINANCIAL AND COMMUNITY RESOURCES, CHILDCARE LISTINGS, EARLY LREARNING OPTIONS FOR FAMILIES, PARENT AND CONSUMER EDUCATION AND TRAINING AND TECHNICAL ASSISTANCE FOR CURRENT AND PROSPECTIVE CHILDCARE PROVIDERS. INTEGRATING STATE AND LOCAL EFFORTS ENSURE THAT ALL FAMILIES IN FLORIDA HAVE EQUAL ACCESS TO QUALITY CHILDCARE INFORMATION AND RESOURCES. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS. THE EXECUTIVE/FINANCE COMMITTEE, WHICH ACTS AS THE AUDIT COMMITTEE FOR THE ORGANIZATION, WILL APPROVE THE FINAL VERSION BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTOR OF BUSINESS OPERATIONS AND QUALITY ASSURANCE ADMINISTRATOR MONITOR AND PROVIDE UPDATES TO THE BOARD AT LEAST ON A SEMI-ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY, COMPENSATION DATA IS GATHERED FORM SURROUNDING EARLY LEARNING COALITIONS WITH SIMILAR BUDGETS AND SERVICES. IN ADDITION, COMPENSATION FOR LOCAL NON-PROFIT OPRGANIZATION WAS COMPARED TO THE SALARY FOR THE EXECUTIVE DIRECTOR, THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE REVIEWED INFORMATION, DISCUSSED PERFORMANCE FOR THE PAST YEAR AND DEVELOPED GOALS FOR THE UPCOMING YEAR. BASED ON PERFORMANCE AND COMPENDSATION DATA REVIEWED, SALARY FOR THE EXECUTIVE DIRECTOR WAS DETERMINED FOR THE YEAR. THE EXECUTIVE DIRECTOR DETERMINES THE SALARY FOR KEY EMPLOYEES BASED ON COMPARABLE COMPENSATION, EXPERIENCE AND PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 15B ANNUALLY, COMPENSATION DATA IS GATHERED FORM SURROUNDING EARLY LEARNING COALITIONS WITH SIMILAR BUDGETS AND SERVICES. IN ADDITION, COMPENSATION FOR LOCAL NON-PROFIT OPRGANIZATION WAS COMPARED TO THE SALARY FOR THE EXECUTIVE DIRECTOR, THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE REVIEWED INFORMATION, DISCUSSED PERFORMANCE FOR THE PAST YEAR AND DEVELOPED GOALS FOR THE UPCOMING YEAR. BASED ON PERFORMANCE AND COMPENDSATION DATA REVIEWED, SALARY FOR THE EXECUTIVE DIRECTOR WAS DETERMINED FOR THE YEAR. THE EXECUTIVE DIRECTOR DETERMINS THE SALARY FOR KEY EMPLOYEES BASED ON COMPARABLE COMPENSATION, EXPERIENCE AND PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS ARE PROVIDED UPON REQUEST, ARE POSTED ON THE ORGANIZATION'S INTERNET AND ARE AVAILABLE FROM WWW.GUIDESTAR.ORG.