2025-05-09T08:49:34-05:00 2024-06-30 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-07-01 581485225 THE ADAPTIVE LEARNING CENTER FOR INFANTS AND CHILDREN INC ADAP 7705093909 125 TOWNPARK DRIVE 300 KENNESAW GA 30144 CHARLES SCHOEN EXECUTIVE DIRECTOR 7705093909 2025-05-08 1 1 TIFFANY T ORR CPA P01559485 7703948000 2025-05-07 2023 2025-03-06 01:10:19Z CHARLES SCHOEN 125 TOWNPARK DRIVE 300 KENNESAW GA 30144 857575 0 X WWW.ADAPTIVELEARNINGCENTER.ORG X 1982 GA THE ADAPTIVE LEARNING CENTER MAXIMIZES THE POTENTIAL OF YOUNG CHILDREN WITH SPECIAL NEEDS AND CREATES AWARENESS AND ACCEPTANCE BETWEEN TYPICAL CHILDREN AND CHILDREN WITH SPECIAL NEEDS. ALC ACHIEVES THIS THROUGH AN EARLY INTERVENTION PROGRAM THAT INTEGRATES CHILDREN WITH SPECIAL NEEDS INTO TYPICAL PRESCHOOL CLASSROOMS WITH SUPPORT. 10 10 25 0 0 0 252423 583566 247044 140875 15760 41178 0 270 515227 765889 29006 28593 0 0 503733 576906 0 0 84673 166025 194956 698764 800455 -183537 -34566 919361 1079773 102586 256535 816775 823238 X THE ADAPTIVE LEARNING CENTER MAXIMIZES THE POTENTIAL OF YOUNG CHILDREN WITH SPECIAL NEEDS AND CREATES AWARENESS AND ACCEPTANCE BETWEEN TYPICAL CHILDREN AND CHILDREN WITH SPECIAL NEEDS. ALC ACHIEVES THIS THROUGH AN EARLY INTERVENTION PROGRAM THAT INTEGRATES CHILDREN WITH SPECIAL NEEDS INTO TYPICAL PRESCHOOL CLASSROOMS WITH SUPPORT. 0 0 616556 28593 140875 SPECIAL INSTRUCTION - WE PROVIDE FACILITATION SERVICES TO YOUNG CHILDREN WITH SPECIAL NEEDS IN AN INCLUSIVE ENVIRONMENT AT TYPICAL PRESCHOOLS. THESE CHILDREN ARE PLACED IN CLASSROOMS WITH THEIR TYPICAL PEERS AND ARE PROVIDED WITH A SPECIAL EDUCATOR TO SUPPORT THEM DURING THE SCHOOL DAY. DURING THE 2023/2024 SCHOOL YEAR, WE SERVED 10 STUDENTS WITH SPECIAL NEEDS. RESOURCE AND REFERRAL - WE PROVIDE RESOURCE AND REFERRALS TO ANY INDIVIDUAL THAT CONTACTS OUR OFFICE. ALC PROVIDES INFORMATION TO FAMILIES WHO ARE LOOKING FOR PRESCHOOL SERVICES FOR THEIR YOUNG CHILD AND IF OUR PROGRAM DOES NOT MEET THEIR NEEDS, WE REFER THEM ON TO OTHER PROGRAMS THAT MAY PROVIDE A BETTER MATCH FOR THEIR CHILD'S NEEDS. ALC PROVIDES CONSULTATION TO TYPICAL STUDENTS IN OUR PARTNERING PRESCHOOLS WHO HAVE BEEN IDENTIFIED AS AT-RISK. ALC IS ALSO A RESOURCE AVAILABLE TO TEACHERS AT PARTNERING PRESCHOOLS. 616556 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 25 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 GA X SUSAN DANSER 7705093909 125 TOWNPARK DRIVE 300 KENNESAW GA 30144 DAVID STEPHENSON PRESIDENT 0.50 X X 0 0 0 LEE HORD IMMEDIATE PAST PRESIDENT 0.50 X X 0 0 0 SANDY BOWEN SECRETARY/TREASURER 0.50 X X 0 0 0 DARRICK GRAHAM BOARD MEMBER 0.50 X 0 0 0 JENNIFER KOVANIS MS OTRL BOARD MEMBER 0.50 X 0 0 0 TYESE LAWYER BOARD MEMBER 0.50 X 0 0 0 ANNA MUIR BOARD MEMBER 0.50 X 0 0 0 TED SULLIVAN BOARD MEMBER 0.50 X 0 0 0 SUSAN TAUBER BOARD MEMBER 0.50 X 0 0 0 ED WAITS BOARD MEMBER 0.50 X 0 0 0 CHARLES SCHOEN EXECUTIVE DIRECTOR 40.00 X 72500 0 0 72500 0 0 0 0 0 0 0 30641 40634 512291 583566 TUITION AND FEES 624100 140875 140875 140875 21826 21826 111038 91686 19352 19352 19352 MISCELLANEOUS INCOME 900099 270 270 270 765889 140875 0 41448 28593 28593 72500 72500 455409 429014 26395 48997 35278 2204 11515 46063 8640 36343 1080 20080 7631 12449 7091 1492 4787 812 3238 984 1832 422 14974 6974 8000 122 80 42 12714 3963 5530 3221 FUNDRAISING EXPENSE 67623 67623 EMPLOYEE RECRUITMENT 16921 16921 PAYROLL SERVICE 2880 2764 116 GIFTS AND FLOWERS 1501 1501 1749 221 1528 800455 616556 99226 84673 156191 45865 15434 161815 85179 75686 6399 115500 4727 4059 30222 30222 0 0 628190 674858 23241 1990 919361 1079773 18881 1086 65656 18049 255449 102586 256535 X -108964 -106102 925739 929340 816775 823238 919361 1079773 X -34566 40214 815 X X 0 1 X 1 0 X 568423 315206 551554 252423 583566 2271172 568423 315206 551554 252423 583566 2271172 324077 1947095 17254 14610 19215 15760 21826 88665 270 270 2360107 1734917 0.82500 0.82110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 628190 28593 599597 586478 70718 29006 628190 692239 -76563 29198 586478 587886 4990 132369 33006 692239 606189 22496 40799 587886 0.00000 1.00000 0.00000 0 0 30222 30222 0 0 OPERATING RIGHT OF USE LIABILITY 1990 A/R RECLASS (TUITION) 253459 255449 X 783756 40214 6246 -28593 17867 765889 0 765889 778108 6246 6246 771862 28593 28593 800455 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF ONE DONOR-RESTRICTED FUND ESTABLISHED FOR SCHOLARSHIPS. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ADAPTIVE LEARNING CENTER FOR INFANTS AND CHILDREN, INC. IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. COLLECTIVELY, THE CENTER DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. THE CENTER UTILIZES THE ACCOUNTING REQUIREMENTS ASSOSIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30 2024 AND 2023, THE CENTER HAS NO UNCERTAIN TAX PROVISIONS THAT QUIALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE -28,593. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 28,593. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL LITERATURE INCLUDES ALC'S RACIALLY NONDISCRIMINATORY POLICY. ALC'S FINANCIAL SUBSIDIES ARE PROVIDED ON A RACIALLY NONDISCRIMINATORY BASIS. 1 SCHOLARSHIPS AND FINANCIAL AID 4 28593 PART I, LINE 2: THE CENTER UTILIZES AN ONLINE APPLICATION PROCESS THROUGH SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS). IF APPLICATION PROCESS INDICATES NEED FOR FINANCIAL AID, THEN THE CENTER'S FINANCIAL AID COMMITTEE CONVENES AND MAKES A DECISION REGARDING THE AMOUNT THE CENTER IS ABLE TO OFFER. ALL AWARDS ARE APPLIED DIRECTLY TO THE STUDENT'S ACCOUNT THROUGH THE BUSINESS OFFICE. FORM 990, PART VI, SECTION B, LINE 11B THE OFFICE MANAGER EMAILS A COPY OF THE DRAFT 990 TO THE BOARD AND ASKS FOR THEIR REVIEW PRIOR TO APPROVING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS SELECTED A SEARCH COMMITTEE FOR THE EXECUTIVE DIRECTOR. THE BOARD OF DIECTORS LOOKED AT OTHER NON-PROFIT ORGANIZATIONS OF SIMILAR BUDGETS AND THE HISTORY OF THE ORGANIZATION'S COMPENSATION OF EXECUTIVE DIRECTORS. THE BOARD OF DIRECTORS REVIEWED QUALIFIED APPLICANTS AND BASED COMPENSATION ON EXPERIENCE AND EDUCATION. KEY EMPLOYEE COMPENSATION AMOUNTS WERE BASED ON EDUCATION AND EXPERIENCE AS WELL AS AMOUNTS PAID AT SIMILAR SIZED NOT FOR PROFIT ORANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES PUBLIC THE MAJORITY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT 815. FORM 990, PART XII, LINE 2: AS OF THE DUE DATE OF THE ORGANIZATION'S FORM 990, THE ORGANIZATION'S FINANCIAL STATEMENTS HAD NOT YET BEEN FINALIZED. THEREFORE, THE FORM 990 IS BEING FILED WITH PRELIMINARY INFORMATION. ONCE THE FINAL INFORMATION IS AVAILABLE, THE FORM 990 WILL BE AMENDED TO REFLECT ANY CHANGES. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR