2025-02-13T11:08:09-05:00 2024-06-30 993868472 MKA ADVISORY LLC 501 S NEW YORK AVE STE 100 WINTER PARK FL 327894241 990 2023-07-01 593651961 EARLY LEARNING COALITION OF BREVARD COUNTY INC EARL 3216371800 PO BOX 560692 ROCKLEDGE FL 32956 AMARIS ROSARIO CFO 3216371800 2025-02-13 true true W ED MOSS JR P00531414 4076445811 2025-02-13 2023 2025-03-06 01:10:19Z ALAN BERGMAN PO BOX 560692 ROCKLEDGE FL 32956 50126405 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. 17 17 60 17 0 77516902 50125896 0 505 -1261 0 77517407 50124635 0 0 3007861 3465378 0 0 74409470 45572718 77417331 49038096 100076 1086539 9701447 6405063 9373555 4990632 327892 1414431 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 30261717 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. 12470665 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. 5017726 OTHER PROGRAM SERVICES. 5017726 47750108 true true 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 true false false false false false true false false false false false false false false false false false true 52 0 true 60 true false false false false false false false false false false false false false false X 17 17 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 TRACI KLINKBEIL DIRECTOR 2.00 X 0 0 0 ANDREA MCDONOUGH DIRECTOR 2.00 X 0 0 0 MARCI MURPHY DIRECTOR 2.00 X 0 0 0 ROBIN BUCKMASTER DIRECTOR 2.00 X 0 0 0 MICHAEL CADORE DIRECTOR 2.00 X 0 0 0 LINDA GRAHAM DIRECTOR 2.00 X 0 0 0 TERRI BARLOW TREASURER 2.00 X 0 0 0 JAMES BOX DIRECTOR 2.00 X 0 0 0 DEE HELBIG DIRECTOR 2.00 X 0 0 0 SHELLI BUCKLEY DIRECTOR 2.00 X 0 0 0 ROSA AVIDO DIRECTOR 2.00 X 0 0 0 CAITLIN RICE VICE CHAIR 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 MICHAEL BLAKE SECRETARY 2.00 X 0 0 0 LAURA GAMBINO CEO 40.00 X 150900 0 0 AMARIS ROSARIO CFO 40.00 X X 139105 0 0 290005 2 false true false DIVISION OF EARLY LEARNING 2671 EAU GALLIE BLVD MELBOURNE FL 32935 CHILDCARE 6529849 BREVARD COUNTY SCHOOL BOARD VPK PO BOX 560692 ROCKLEDGE FL 32956 CHILDCARE 2400436 TEACHING STRETEGY LLC 4500 E-W HWY STE 300 BETHESDA MD 20814 CHILDCARE 548970 MARCOPOLO LEARNING INC 501 E KENNEDY BLVD 14TH FLOOR TAMP FL 33602 CHILDCARE 500032 LENA FOUNDATION 361 CENTENNIAL PKWY STE 100 LOUISVILLE CO 80027 CHILDCARE 432000 5 239139 49867309 19448 787 50125896 509 509 1770 -1770 -1770 -1770 50124635 -1770 509 290005 290005 2431409 1633589 797820 233676 206353 27323 303597 267416 36181 206691 151558 55133 23669 23669 22259 12465 9794 34256 15659 18597 95712 29671 66041 290309 162573 127736 25643 4103 21540 149321 149321 29952 16174 13778 DIRECT SERVICES 38386160 38386160 PROVIDER SERVICES 5101263 5101263 EDUCATIONAL SUPPLIES 1099065 1099065 PUBLIC EDUCATION 147043 113223 33820 168066 111510 56556 49038096 47750108 1287988 0 7457546 3018352 746278 854040 36544 29781 205015 213265 255559 205958 70895 49601 1186896 1185169 1053128 9701447 6405063 4423963 3920381 3755495 1409 1194097 1068842 9373555 4990632 X 60892 1147431 267000 267000 327892 1414431 9701447 6405063 X 1086539 X false true X true true true X 36566767 37707294 43288936 77516902 50125896 245205795 36566767 37707294 43288936 77516902 50125896 245205795 245205795 16 34 10 505 509 1074 245206869 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 255559 205958 49601 49601 OPERATING LEASE ROU ASSET 1053128 1053128 LEASE LIABILITY 1068842 1068842 X 50135725 9320 1770 11090 50124635 50124635 49049186 9320 1770 11090 49038096 49038096 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 6/30/24, 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. SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSS ON ASSETS - NET WITH REVENUE 1,770 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON ASSETS - NET WITH REVENUE 1,770 false false false false false false false false false LAURA GAMBINO CEO 150900 150900 JAMES BOX - JUST FOR KIDS BOARD MEMBER 1227287 SR, VPK, ARPA false JAMES BOX - JUST FOR KIDS TITUSVILL BOARD MEMBER 238815 SR, VPK, ARPA false JAMES BOX - JUST FOR KIDS EAST BOARD MEMBER 477216 SR, VPK, ARPA false JAMES BOX - JUST FOR KIDS PALM BAY BOARD MEMBER 87877 SR, VPK, ARPA false SCHEDULE L, PART V JAMES BOX, IS A BOARD MEMBER OF THE ELC OF BREVARD. MR. BOX IS ONE OF THE OWNING MEMBERS OF HOVIS AND BOX LLC, THAT IS A PARENT ORGANIZATION FOR JUST FOR KIDS - TITUSVILLE, EAST, AND PALM BAY. THESE CHILDCARE CENTERS RECEIVED PAYMENT FOR PROVIDING SCHOOL READINESS, VOLUNTARY PREKINDERGARTEN, AND ARPA 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. FORM 990, PART XI, LINE 9 LOSS ON ASSETS - NET WITH REVENUE 1,770 LOSS ON ASSETS - NET WITH REVENUE -1,770