2025-04-14T11:07:05-04:00 2024-06-30 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2023-07-01 262646032 CHILD'S PATH INC CHIL 2396433908 15275 COLLIER BLVD 201-359 NAPLES FL 34119 RUSSELL BECKNER CHAIR 2396433908 2024-12-31 true true MARC WHITFIELD CPA P00125986 2394331002 2025-04-11 2023 2025-03-06 01:10:19Z X RUSSELL BECKNER 15275 COLLIER BLVD 201-359 NAPLES FL 34119 1297479 false X WWW.CHILDSPATH.ORG X 2008 FL CHILDS PATH STRENGTHENS AND ENRICHES THE LIVES OF WORKING FAMILIES AND UNDERSERVED CHILDREN IN COLLIER COUNTY THROUGH HIGH-QUALITY EARLY CHILDHOOD EDUCATION. 1. PROVIDES TUITION-ASSISTANCE FOR CHILDREN AGED BIRTH TO 5 YEARS OLD TO ENSURE ACCESS TO SAFE, AFFORDABLE, HIGH-QUALITY, EARLY CHILDHOOD EDUCATION THEREBY ENSURING SCHOOL READINESS. 2. EMPHASIZES THE ARTS AND NATURE THROUGH EXPERIENTIAL CHILD-DIRECTED LEARNING. 3. ENCOURAGES CHILDRENS INNATE ABILITY TO DEVELOP COGNITIVE, PHYSICAL AND SOCIAL-EMOTIONAL SKILLS. 4. 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ALL OF THE CHILDREN IN BOTH PROGRAMS IMPROVED THEIR COGNITIVE, SOCIAL AND EMOTIONAL DEVELOPMENTAL MILESTONES AS MEASURED BY PRE/POST SCORES. 2317577 true true false false false false false false false 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 true false true false false false false false false true 0 0 0 false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false X X ORGANIZATION 2396433908 15275 COLLIER BLVD 201-359 NAPLES FL 34419 HEATHER SINGLETON EXECUTIVE DI 40.00 X 74114 0 0 MERCY ABRAMS SECRETARY 1.00 X X 0 0 0 ALISE BARTLEY DIRECTOR 1.00 X 0 0 0 RUSSELL BECKNER CHAIR 1.00 X X 0 0 0 ANN HORTON DIRECTOR 1.00 X 0 0 0 NICK KOURIS DIRECTOR 1.00 X 0 0 0 BILL MAHONEY DIRECTOR 1.00 X 0 0 0 BILL ROBINSON VICE CHAIR 1.00 X X 0 0 0 DARLENE TORZOLINI TREASURER 1.00 X X 0 0 0 74114 false false false 10000 26503 599328 28988 635831 TUITION 613107 613107 613107 14334 14334 661447 -661447 -661447 -661447 MISCELLANEOUS 34207 34207 34207 636032 -14133 14334 X 40184 40184 74114 70400 2223 1491 1857 1764 56 37 35660 33873 1070 717 20585 20585 2000 2000 1008190 908794 80868 18528 16779 1678 15101 62029 48832 13197 29074 11921 17153 86209 54313 31896 2636 2636 13025 13025 30005 28804 1201 32191 27339 4706 146 ERC WRITE OFF 1010165 959558 30305 20302 FOOD COSTS 44287 44287 PROGRAM SUPPLIES 32462 32462 INSTRUCTIONAL COSTS 11354 11354 21260 8404 3196 9660 2574066 2317577 205608 50881 723040 1051491 21823 684708 14564 899 2496525 0 69205 355676 1709 426590 0 X 2069935 2069935 0 2496525 0 X -1938034 12276 -144177 X false false false X 793304 1288040 1301178 1610881 635831 5629234 1723914 1822993 2269756 2475149 647314 8939126 2517218 3111033 3570934 4086030 1283145 14568360 15196 20000 5000 10000 50196 15196 20000 5000 10000 50196 14518164 5800 2208 1541 6475 14334 30358 5800 2208 1541 6475 14334 30358 2523018 3113241 3572475 4092505 1297479 14598718 0.99450 0.99690 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14623 50000 293 64916 13196 1533 106 14623 15851 -2529 126 13196 11492 4460 101 15851 11498 86 92 11492 1.00000 false false false SCHOLARSHIPS 25 40184 X 1 26503 FMV X SCHOOL SUPPLIES 75 2485 FMV false false false FURNITURE & FIXTURES 2024-02-23 52267 BOOK 591039978 FUN TIME EARLY CHILDHOOD ACADEMY 102 12TH ST N NAPLES FL 34102 501C(3) BUILDING & IMPROVEMENT 2024-02-23 524010 BOOK 591039978 FUN TIME EARLY CHILDHOOD ACADEMY 102 12TH ST N NAPLES FL 34102 501C(3) LAND 2024-02-23 86700 BOOK 591039978 FUN TIME EARLY CHILDHOOD ACADEMY 102 12TH ST N NAPLES FL 34102 501C(3) CASH 2024-02-23 134224 CASH 591039978 FUN TIME EARLY CHILDHOOD ACADEMY 102 12TH ST N NAPLES FL 34102 501C(3) false false false false true false true false FORM 990 - ORGANIZATION'S MISSION CHILDS PATH STRENGTHENS AND ENRICHES THE LIVES OF WORKING FAMILIES AND UNDERSERVED CHILDREN IN COLLIER COUNTY THROUGH HIGH-QUALITY EARLY CHILDHOOD EDUCATION. 1. PROVIDES TUITION-ASSISTANCE FOR CHILDREN AGED BIRTH TO 5 YEARS OLD TO ENSURE ACCESS TO SAFE, AFFORDABLE, HIGH-QUALITY, EARLY CHILDHOOD EDUCATION THEREBY ENSURING SCHOOL READINESS. 2. EMPHASIZES THE ARTS AND NATURE THROUGH EXPERIENTIAL CHILD-DIRECTED LEARNING. 3. ENCOURAGES CHILDRENS INNATE ABILITY TO DEVELOP COGNITIVE, PHYSICAL AND SOCIAL-EMOTIONAL SKILLS. 4. ENGAGES FAMILIES TO ASSURE THEIR CHILDRENS FUTURE OF LIFELONG LEARNING. FORM 990 CHILD'S PATH DID NOT RUN OPERATIONS ON A NORMAL BASIS POST THE FISCAL YEAR ENDED 6/30/23. IT WAS DETERMINED BY NOVEMBER 2023 THAT THE BUSINESS WAS UNDER SIGNIFICANT FINANCIAL STRESS AND THAT OPERATIONS WOULD EITHER NEED TO BE DISCONTINUED OR TRANSFERRED TO ANOTHER EARLY CHILDHOOD LEARNING CENTER. FUN TIME EARLY CHILDHOOD ACADEMY, ALSO LOCATED IN COLLIER COUNTY WAS INTERESTED AND AN AGREEMENT WAS ULTIMATELY REACHED AND THE OPERATIONS WERE TRANSFERRED TO FUN TIME EFFECTIVE 2/23/24. ALL COMMENTS REFLECTED THROUGHOUT SCHEDULE O ARE REFLECTIVE OF OPERATIONS PRIOR TO THE TRANSFER OF ASSETS TO FUN TIME EARLY CHILDHOOD ACADEMY. CHILD'S PATH USES LEARNING PRACTICES INSPIRED BY THE REGGIO EMILIA APPROACH - A PROJECT-BASED PHILOSOPHY AND CREATIVE CURRICULUM THAT IS FLEXIBLE AND EMERGES FROM CHILDREN'S IDEAS, THOUGHTS, QUESTIONS AND OBSERVATIONS. THIS PHILOSOPHY AND CURRICULUM SUPPORTS THE BELIEF THAT CHILDREN ARE FULL OF POTENTIAL AND THAT THEIR NATURAL CURIOSITY WILL LEAD THEIR EARNING.CHILDREN ARE ENCOURAGED TO ENGAGE AND WORK WITH THEIR PEERS TO ACHIEVE COMMON GOALS AND DEVELOP CONFIDENCE AS THEY LEARN AT THEIR OWN PACE. LEARNING GOALS ARE BASED ON EACH CHILD'S INDIVIDUAL INTERESTS AND THE TEACHERS SERVE AS PARTNERS AND COLLABORATORS. LEARNING IS ACTIVE AND ENGAGING, AS OPPOSED TO ROTE AND TEACHER DRIVEN. REGGIO AND CREATIVE CURRICULUM-INSPIRED LEARNING VIEWS YOUNG CHILDREN AS INDIVIDUALS WHO ARE CHILD'S PATH, INC. CURIOUS ABOUT THEIR WORLD AND HAVE THE POWERFUL POTENTIAL TO LEARN FROM ALL THAT SURROUNDS THEM. EDUCATION, PSYCHOLOGICAL AND SOCIOLOGICAL INFLUENCES ARE IMPORTANT FACTORS TO CONSIDER IN UNDERSTANDING CHILDREN AND WORKING TO STIMULATE AND ENHANCE LEARNING IN APPROPRIATE WAYS. RESOURCES ARE REQUIRED TO ENSURE THE LEARNING ENVIRONMENT IS WARM, NURTURING, HEALTHY, SAFE, ART-BASED, NATURE-INSPIRED AND FLEXIBLE, AS IT PROMOTES CREATIVITY, PROBLEM SOLVING AND ENGAGED LEARNING. ADDITIONALLY, CHILD'S PATH UTILIZES CONSCIOUS DISCIPLINE, WHICH IS A SOCIAL-EMOTIONAL LEARNING CURRICULUM THAT IS NATIONALLY RECOGNIZED AND EVIDENCE BASED.CONSCIOUS DISCIPLINE ASSISTS CHILDREN IN CULTIVATING CONFLICT RESOLUTION AND PROBLEM-SOLVING SKILLS, MANAGING FEELINGS AND BEHAVIORS, BUILDING POSITIVE RELATIONSHIPS AND PREVENT BULLYING. CREATING CARING, COOPERATIVE CLASSROOMS TEACHES CHILDREN TO MAKE HEALTHY CHOICES AND BUILDS AUTHENTIC FAMILY PARTNERSHIPS.CHILD'S PATH USES A PEO FOR PAYROLL PURPOSES.CHILD'S PATH CENTER IN SANTA BARBARA HAS BEEN ACCREDITED THROUGH THE NATIONAL ACCREDITATION COMMISSION OF THE ASSOCIATION FOR EARLY LEARNING LEADERS SINCE 2020. THIS ACCREDITATION HOLDS CHILD'S PATH TO THE HIGHEST OF QUALITY AND SAFETY STANDARDS IN EARLY EDUCATION.CHILD'S PATH HAS RECOGNIZED THE IMPORTANCE OF TEACHING OUR CHILDREN THE CRITICAL SKILLS TO OVERCOME TRAUMA AND BUILD RESILIENCY. WE HAVE SUCCESSFULLY SOUGHT FUNDING AND IMPLEMENTED OUR BRIGHT PATH RESILIENCY PROGRAM WHICH BUILDS THESE SKILLS IN OUR CLASSROOM FAMILIES ON A DAILY BASIS THROUGH CLASSROOM ACTIVITIES, COMMUNITY PARTNERSHIPS, TEACHER TRAINING AND SPECIFIC CLASSROOM MATERIALS. WE USE A VARIETY OF TECHNIQUES INCLUDING DEVELOPING "SAFE PLACES- AND "DEEP BREATHING" TO REINFORCE THESE SKILLS. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS ARE AN ASSET IN OUR CLASSROOMS TO PROVIDE ONE-ON-ONE SUPPORT TO CHILDREN OR ASSISTANCE TO THE TEACHERS. SOME OF THE SUPPORT VOLUNTEERS PROVIDED DURING THE YEAR INCLUDE DELIVERY OF VIRTUAL STORY TIME, MUSIC AND ART PROGRAMS AND YOGA. VOLUNTEERS ALSO PROVIDE VALUABLE SERVICES AS MEMBERS OF OUR BOARD OF DIRECTORS AND VARIOUS COMMITTEES. THE COMMITTEES IN OPERATION DURING THE 2023/24 YEAR INCLUDED THE MARKETING & DEVELOPMENT COMMITTEE, THE AUDIT AND FINAINCE COMMITTEE, THE BUILDINGS AND FACILITIES COMMITTEE, THE EXECUTIVE COMMITTEE AND THE GOVERNANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE AUDIT & FINANCE COMMITTEE AND THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO IT BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C NO CONTRACT OR TRANSACTION BETWEEN CHILD'S PATH AND ONE OR MORE OF ITS MEMBERS, BOARD OF DIRECTORS, OR OFFICERS, OR BETWEEN THE AGENCY AND ANY OTHER ORGANIZATION IN WHICH ONE OR MORE OF ITS MEMBERS, DIRECTORS, OR OFFICERS ARE MEMBERS, DIRECTORS OR OFFICERS, OR A FINANCIAL INTEREST, SHALL BE VOID OR VOIDABLE SOLELY FOR REASON, OR SOLELY BECAUSE THE MEMBER, DIRECTOR, OR OFFICER IS PRESENT AT OR PARTICIPATES IN THE MEETING OF THE BOARD OR COMMITTEE WHICH AUTHORIZES THE CONTRACT OR TRANSACTION, OR SOLELY BECAUSE HIS OR THEIR VOTES ARE COUNTED FOR SUCH PURPOSE IF: A. THE FACT OF SUCH RELATIONSHIP OR INTEREST IS DISCLOSED OR KNOWN TO THE BOARD OR THE COMMITTEE WHICH AUTHORIZES THE CONTRACT OR TRANSACTION BY A VOTE OR CONSENT SUFFICIENT FOR THE PURPOSE WITHOUT COUNTING THE VOTES OR CONSENTS OF SUCH INTERESTED DIRECTORS: AND, B.THE CONTRACT OR TRANSACTION IS FAIR AND REASONABLE AS TO THE AGENCY AS OF THE TIME IT IS AUTHORIZED BY THE BOARD OF DIRECTORS OR A COMMITTEE. COMMON OR INTERESTED BOARD OF DIRECTORS MEMBERS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OR A COMMITTEE WHICH AUTHORIZES, APPROVES, OR RECTIFIES SUCH CONTRACT OR TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE CHILD'S PATH BOARD OF DIRECTORS CONDUCT AN EVALUATION OF THE CHIEF EXECUTIVE OFFICER AT THE END OF EACH FISCAL YEAR, USUALLY IN JUNE. BASED ON THE EVALUATION, THE BOARD OF DIRECTORS DETERMINES WHETHER TO INCREASE THE CEO'S COMPENSATION. THE CEO'S BASE SALARY IS DETERMINED BASED ON PUBLISHED DATA LISTING AVERAGE NONPROFIT CEO/EXECUTIVE DIRECTOR SALARIES COLLECTED BY CANDID GUIDESTAR. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND A COPY OF THE 990 IS AVAILABLE ON GUIDESTAR. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES 1,487 3,039 0 CONTRACT SERVICES 11,637 16,746 0 LEASED EMPLOYEE EXPENSE 862,571 27,242 18,262 PAYROLL PROCESSING FEES 12,593 398 266 OTHER PROFESSIONAL FEES 0 10,000 0 CONSULTING 20,506 23,443 0 TOTAL 908,794 80,868 18,528 FORM 990, PART XI, LINE 9 FUND BALANCE TRANSFER TO FUN TIME -144,177