2024-07-29T17:58:29-05:00 2023-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2023-01-01 840632406 COLORADO SPRINGS CHILD NURSERY CENTERS INC DBA EARLY CONNECTIONS LEARNING CENTERS % ELIZABETH DENSON COLO 7196321754 104 EAST RIO GRANDE ST COLORADO SPRINGS CO 80903 Elizabeth denson CEO 7196321754 2024-11-15 true true DOREEN B MERZ P00841439 7196301186 2023 2024-08-08 14:25:15Z ELIZABETH DENSON 104 EAST RIO GRANDE ST COLORADO SPRINGS CO 80903 6489990 false X WWW.EARLYCONNECTIONS.ORG X 1924 CO The organization provides a comprehensive program of social, emotional, and cognitive development for the children in the Pikes Peak region. 13 13 133 78 0 2616604 1804692 4464637 4602494 1687 4699 -25202 18929 7057726 6430814 0 0 0 0 4503195 4745363 0 0 429054 1576830 1674839 6080025 6420202 977701 10612 4692692 4791489 294629 307381 4398063 4484108 X THE COLORADO SPRINGS CHILD NURSERY CENTERS, INC. DBA EARLY CONNECTIONS LEARNING CENTERS (THE CENTER)OFFERS A COMPREHENSIVE PROGRAM OF SOCIAL, EMOTIONAL AND (CONTINUED- SCH O) false false 5621437 4602494 THE COLORADO SPRINGS CHILD NURSERY CENTERS WAS ESTABLISHED IN 1897 TO DELIVER HIGH QUALITY, COMPREHENSIVE EARLY CARE AND EDUCATION SERVICES TO CHILDREN FROM FAMILIES OF LIMITED MEANS AND WE REMAIN TRUE TO OUR MISSION. A SLIDING SCALE, BASED ON INCOME, IS USED TO DETERMINE PARENT FEES. OUR STUDENT POPULATION IS BOTH ETHNICALLY AND SOCIO-ECONOMICALLY DIVERSE. 80% OF OUR CHILDREN QUALIFY FOR THE COLORADO CHILD CARE ASSISTANCE PROGRAM, 69% QUALIFY FOR FREE OR REDUCED COST MEALS THROUGH THE CHILD AND ADULT CARE FOOD PROGRAM and 98% OF FAMILIES RECEIVE TUITION ASSISTANCE. 5621437 true true false false false false false false false true true false false true false true true true false false false false false false true false false false false true false false false false false false false false false false false false true true true true false false true 13 0 133 true false false false false false true true false false false false false false X 13 13 false false false false false false false true true false false false true true true true true true false false CO X X ELIZABETH DENSON 7196321754 104 EAST RIO GRANDE ST COLORADO SPRINGS CO 80903 Elizabeth Denson CEO 40.0 1.0 X 134329 0 26010 Cynthia Morgan Employee (To 12/2023) 40.0 0.0 X 122238 0 1143 Susan RoseVP finTo 112023 employee-consult(from 12/2023) 40.0 0.0 X 109518 0 10519 george luke Chair 1.0 1.0 X X 0 0 0 Tammy Havens vice chair 1.0 0.0 X X 0 0 0 Claire Nutter Treasurer 1.0 1.0 X X 0 0 0 Barb Aylward board member 1.0 0.0 X 0 0 0 Robert Gonzales Board Member 1.0 0.0 X 0 0 0 Sandy Jaray Board Member 1.0 0.0 X 0 0 0 Sandy Schroeder Board Member 1.0 0.0 X 0 0 0 Kim Roberson Board Member 1.0 0.0 X 0 0 0 Deborah Layne Board Member 1.0 0.0 X 0 0 0 Lauren Ragland Secretary 1.0 0.0 X X 0 0 0 Janet Brugger Board Member 1.0 0.0 X 0 0 0 Janae Langreck Board Member 1.0 0.0 X 0 0 0 Maureen Lawrence Board Member 1.0 0.0 X 0 0 0 366085 0 37672 3 false true false AMNET 219 W COLORADO AVE STE 200 COLORADO SPRINGS CO 80903 CONTRACTOR SERVICES 132473 1 10148 78150 240000 296916 1179478 14537 1804692 PARENT FEES 624410 695423 695423 GOVERNMENT PROGRAM FEES 624410 3907071 3907071 4602494 4699 4699 0 0 0 0 0 0 78105 78150 59176 18929 18929 0 0 0 0 0 0 0 6430814 4602494 23628 0 0 0 0 160339 139129 9215 11995 0 3912833 3364929 251189 296715 4405 3965 220 220 325095 293682 15800 15613 342691 295939 21576 25176 0 0 0 0 0 0 181995 147556 25332 9107 88946 77947 4408 6591 95200 70336 7742 17122 100627 92665 3981 3981 0 253937 228543 12697 12697 19953 18545 643 765 0 20182 10114 157 9911 0 0 56524 49176 6783 565 25483 23155 1164 1164 FOOD 444970 444812 79 79 EQUIPMENT REPAIR & MAINT 161545 146341 7602 7602 MATERIALS & SUPPLIES 109913 109849 46 18 HOME NETWORK EXPENSE 47486 47486 68078 57268 1077 9733 6420202 5621437 369711 429054 139107 42285 690665 1071512 763867 365038 329243 208210 0 0 0 0 0 0 0 0 68700 23917 1625057 1100709 495708 524348 0 0 0 0 0 0 0 0 2205402 2556179 4692692 4791489 279629 284015 0 0 15000 23366 0 0 0 0 0 0 0 0 0 0 0 0 294629 307381 X 2262782 2632355 2135281 1851753 4398063 4484108 4692692 4791489 10612 75433 X X false true X true true true X 4702085 5507228 5584547 2616604 1804692 20215156 805938 525338 604650 4464637 4602494 11003057 0 0 5400 5400 10800 5508023 6032566 6189197 7086641 6412586 31229013 91275 33500 95515 128466 105237 453993 0 91275 33500 95515 128466 105237 453993 30775020 11 24461 665 1687 4699 31523 0 11 24461 665 1687 4699 31523 18929 18929 0 5508034 6057027 6189862 7088328 6436214 31279465 0.98387 0.98636 0.00101 0.00089 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2178605 422922 240000 2361527 2534770 43949 -400114 0 2178605 2044383 362036 370114 241763 2534770 2193322 95266 244205 2044383 1790591 791327 388596 2193322 0.00000 0.99860 0.00140 false true true 30894 30894 835778 366198 469580 758385 734511 23874 524348 BENEFICIAL INTEREST IN TRUSTS 785189 DUE FROM RELATED ORGANIZATIONS 1770990 2556179 0 0 X 6570824 75433 5400 59177 140010 6430814 6430814 6484777 5400 59175 64575 6420202 6420202 Schedule D, Part V, line 4 Endowment funds are for the purpose of supporting the operations of the organization. some of the endowment funds are held and maintained by the related organization, the colorado springs child nursery center foundation. Schedule D, Part X, Line 2 The Center, the Foundation and Home Network are exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Day Nursery Building Corp and CNC-Chelton Building Corp are exempt from federal income taxes under Section 501(c)(2) of the Internal Revenue Code. The Organization believes that it does not have any uncertain tax positions that are material to the consolidated financial statements. Schedule D, Part XI, Line 2d other: $59,177, fundraising event expense reported in expense for the audited financials reclassified to revenue for the tax return $59,176, rounding $1. Schedule D, Part XII, Line 2d other: $59,175, fundraising event expense reported in expense for the audited financials reclassified to revenue for the tax return $59,176, rounding $-1. Schedule D, Part V, Column (b), Line (c) Endowment schedule During preparation of the 2023 tax return, it was discovered an investment loss within certain endowment accounts had inadvertantly been excluded from the endowment's cumulative net investment income for 2022. Column (b) Prior year, line c Net investment earnings, gains, and losses has been updated to reflect the full investment losses for 2022. As such, the ending balance for 2022, reported on Column (B), prior year has been updated. ANNUAL GALA 156255 78150 78105 750 5808 37983 4795 9840 0 156255 78150 78105 750 5808 37983 4795 9840 59176 18929 X X X false false false false false false false false false Elizabeth Denson CEO 134329 26010 160339 FORM 990, PART III, LINE 1 (cont.): cognitive development for children in the Pikes Peak Region. This includes education with an emphasis on literacy and language development, nutrition and health, all in partnership with families. The Centers' goal is to help each child grow physically, mentally and cognitively in an atmosphere of acceptance that helps build feeling of confidence and independence. Every effort is made to consider the whole child in all environmental experiences. Home Network of the Pikes Peak Region, LLC (the Home Network) is an affiliated program providing professional development, coaching and business support to improve quality of the early childhood education programs of its members. FORM 990, PART VI, SECTION B, LINE 11 b: THE FINANCE COMMITTEE REVIEWS THE COPY OF THE 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12 C: AT EACH BOARD MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. A MAJORITY OF DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS ARE REQUIRED TO VOTE ON TRANSACTIONS INVOLVING A CONFLICT OF INTEREST. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 A & b: THE BOARD OF DIRECTORS COMPLETES AN ANNUAL PERFORMANCE REVIEW OF THE ceo. THE BOARD REVIEWS COMPENSATION INFORMATION ON THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS AND IN COMPARABLE ORGANIZATIONS. THE BOARD APPROVES ANY CHANGES IN COMPENSATION BASED ON MERIT, PERFORMANCE, AND MARKET ADJUSTMENTS. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 : THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2 C: OVERSIGHT OF AUDIT: THE FINANCE COMMITTEE OVERSEES THE AUDIT OF FINANCIAL STATEMENTS AND SELECTS THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. Home Network of the Pikes Peak Region 104 East Rio Grande Street Colorado Springs CO 80903 270287731 homecare CO 142447 135 CSCNC COLORADO SPRINGS CHILD NURSERY CENTR FDN 104 EAST RIO GRANDE STREET COLORADO SPRINGS CO 80903 841484609 MANAGE assets CO 501(C)(3) 12(a) CSCNC true CNC-Chelton Building Corp 104 EAST RIO GRANDE STREET COLORADO SPRINGS CO 80903 272098978 HOLD assets CO 501(C)(2) CSCNC true Day Nursery Building Corp 104 EAST RIO GRANDE STREET COLORADO SPRINGS CO 80903 272098675 hold assets CO 501(C)(2) CSCNC true false false true true false false false false false false false false true false false true true true COLORADO SPRINGS CHILD NURSERY CENTR FDN c 240000 cash CNC-Chelton Building Corp d 127633 ye balance Day Nursery Building Corp d 1643128 ye balance Day Nursery Building Corp r 285610 loan adv - cash schedule r, Part I, Line 1, Column A full name of disregarded entity: Home Network of the Pikes Peak Region, LLC