2025-05-14T08:37:47-05:00 2024-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2023-07-01 251151974 THE EARLY LEARNING INSTITUTE EARL 4124202308 1405 SHADY AVENUE PITTSBURGH PA 152171360 BARRY SHEPARD INTERIM CEO 4124202308 2025-05-09 1 0 ERIN F WOOD P01710275 4122613644 2023 2025-03-06 01:10:19Z BARRY SHEPARD 1405 SHADY AVENUE PITTSBURGH PA 152171360 3977749 0 X N/A X 1973 PA TO HEAL. TO TEACH. TO EMPOWER. TO AMAZE. 20 19 30 19 0 0 36958 1157840 1575517 1799653 130442 1274 18557 1018982 1761474 3977749 0 0 0 0 1421310 1491751 0 0 0 838657 1085885 2259967 2577636 -498493 1400113 123907 2304912 386995 1167887 -263088 1137025 X TO HEAL. TO TEACH. TO EMPOWER. TO AMAZE. 0 0 1892823 0 1799653 THE EARLY LEARNING INSTITUTE (TELI) CONTINUES AS AN AFFILIATE OF THE INTERVENTION SERVICES. THIS AFFILIATION PROVIDES AN OPPORTUNITY TO LEVERAGE THE CHILDREN'S INSTITUTE OF PITTSBURGH AND THE EARLY LEARNING INSTITUTE'S COMBINED STRENGTHS, PROVIDING BETTER ACCESS TO CARE, AND SERVING EVEN MORE CHILDREN AND FAMILIES ACROSS OUR REGION. THE AFFILIATION CONTINUES PROVIDING THERAPEUTIC EARLY INTERVENTION FOR CHILDREN BIRTH TO AGE THREE AND HAS HELPED COUNTLESS FAMILIES AND THEIR CHILDREN ACHIEVE RESULTS BY BUILDING THEIR STRENGTHS AND ABILITIES. **SEE SCHEDULE O FOR CONTINUATION**THE WORKPLACE AT THE EARLY LEARNING INSTITUTE IS A COMMUNITY OF DEDICATED STAFF MEMBERS. THE TEAM MEMBERS TAKE PRIDE IN THEIR WORK, TEAM, AND ORGANIZATION. BECAUSE OF THIS, THE TEAM IS THE ORGANIZATION'S GREATEST ASSET, EXCEEDING EXPECTATIONS BY CONTINUING TO DEVELOP THROUGH TRAINING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO ENHANCE DIRECT CARE OF THE CHILDREN AND FAMILIES WE SERVE. SHARING THEIR PROFESSIONAL EXPERTISE. BY ENSURING THAT TEAM MEMBERS UTILIZE BEST PRACTICES AND DELIVER EXCELLENT SERVICES, THE EARLY LEARNING INSTITUTE CAN IMPROVE THE QUALITY OF LIFE FOR MORE CHILDREN AND THEIR FAMILIES.IN FISCAL YEAR 2024, THE EARLY LEARNING INSTITUTE SERVED 1,283 PATIENTS AND PROVIDED OVER $760,000 IN UNCOMPENSATED CARE. THE CHILDREN'S INSTITUTE OF PITTSBURGH FULLY ABSORBED THESE EARLY INTERVENTION SERVICES WITHIN THE CURRENT RANGE OF SERVICES PROVIDED AND PHASED OUT THE TELI BRAND AT THE END OF FY 24. 1892823 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 6 0 1 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 19 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AR CA FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OK OR PA RI SC TN VA WA WV WI X JOHN JUBAS 4124202308 1405 SHADY AVENUE PITTSBURGH PA 152171350 WENDY A PARDEE PHD PRESIDENT & CEO 2.00 48.00 X X 0 367275 26284 JA KATARINCIC JR CHAIRMAN 0.25 2.00 X X 0 0 0 SUSAN L BOYLE VICE CHAIRMAN 0.25 2.00 X X 0 0 0 BRIAN M MCINERNEY VICE CHAIRMAN 0.25 2.00 X X 0 0 0 HENRY B STAFFORD VICE CHAIRMAN 0.25 2.00 X X 0 0 0 ROMAYNE L BOTTI TREASURER 0.25 2.00 X X 0 0 0 URMI ASHAR BOARD MEMBER 0.25 1.75 X 0 0 0 MARSHALL L BALK MD BOARD MEMBER 0.25 1.75 X 0 0 0 MCCALL CRAVENS BOARD MEMBER 0.25 1.75 X 0 0 0 THOMAS A DORAN BOARD MEMBER 0.25 1.75 X 0 0 0 BRIAN J FERGUSON BOARD MEMBER 0.25 1.75 X 0 0 0 BRETT FULESDAY BOARD MEMBER 0.25 1.75 X 0 0 0 ANTHONY GABBIANELLI BOARD MEMBER 0.25 1.75 X 0 0 0 ROBERT I GLIMCHER BOARD MEMBER 0.25 1.75 X 0 0 0 DANICA GRIFFITH SECRETARY 0.25 2.00 X 0 0 0 STEFFANIE J JASPER BOARD MEMBER 0.25 1.75 X 0 0 0 JONATHAN M KAMIN BOARD MEMBER 0.25 1.75 X 0 0 0 ELIZABETH L MACDOUGALL BOARD MEMBER 0.25 1.75 X 0 0 0 MARIA M PALUSELLI BOARD MEMBER 0.25 1.75 X 0 0 0 DONNA J STURGESS BOARD MEMBER 0.25 1.75 X 0 0 0 JOHN JUBAS CHIEF FINANCIAL OFFICER 2.00 48.00 X 0 210689 12865 0 577964 39149 0 0 1 0 0 1985 1140651 15204 1157840 EARLY INTERVENTION SERVICES 900099 1799653 1799653 1799653 1274 0 1274 1274 1274 1018982 1018982 1018982 3977749 1799653 0 1020256 1238495 1092531 145964 38810 37629 1181 112166 103976 8190 102280 92583 9697 5445 5445 142024 125680 16344 19091 1296 17795 5018 5018 24698 249 24449 58493 58493 1265 1233 32 4695 4695 SUPPORT SERVICE EXPENSE 795777 375620 420157 MEDICAL/PATIENT RELATED 4701 3533 1168 MEMBERSHIP DUES 787 787 23891 23891 2577636 1892823 684813 0 106386 2300216 7280 0 23476 18780 9391 4696 850 0 123907 2304912 151669 162431 235326 1005456 386995 1167887 X -263088 1137025 -263088 1137025 123907 2304912 1400113 0 X X 0 1 X 1 0 X 67891 147909 1128765 36958 1157840 2539363 67891 147909 1128765 36958 1157840 2539363 24284 2515079 137615 42898 85966 132285 0 398764 179 18557 1018982 1037718 3975845 9408105 0.63260 0.68790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 850 850 6208367 405186 6612703 850 7109864 -860789 40708 6208367 5733881 1419620 43637 7109864 6005879 58002 330000 5733881 23476 18780 4696 4696 INTERCOMPANY PAYABLE 1005456 1005456 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC. ACCORDINGLY, NO PROVISION FOR TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAX UNDER APPLICABLE STATE STATUTES. THE ORGANIZATION FOLLOWS THE CODIFICATION TOPIC ON INCOME TAXES. THE TOPIC PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2024 AND 2023 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2021. 0 0 0 0 0 0 0 0 0 WENDY A PARDEE PHD PRESIDENT & CEO 0 312533 0 47500 0 7242 0 15011 0 11273 0 393559 0 0 JOHN JUBAS CHIEF FINANCIAL OFFICER 0 178591 0 30528 0 1570 0 10381 0 2484 0 223554 0 0 PART I, LINE 3 THE EARLY LEARNING INSTITUTE DOES NOT COMPENSATE THE PRESIDENT AND CEO, OR CFO WHO ARE REPORTED IN PART VII. WITH RESPECT TO SHARED SERVICES PROVIDED BY THE CHILDREN'S INSTITUTE PARENT COMPANY (THE "PARENT COMPANY"), COMPENSATION IS AWARDED BY THE PARENT COMPANY PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION DURING THE PERIOD BETWEEN THE MEETINGS OF THE BOARD, SUBJECT TO ANY PRIOR LIMITATIONS IMPOSED BY THE MEMBER OR BOARD AND WITH THE UNDERSTANDING THAT ALL MATTERS OF MAJOR IMPORTANCE WILL BE REFERRED TO THE BOARD FOR APPROVAL, SUBJECT TO THE RESERVED POWERS OF THE MEMBER. MINUTES OF THE EXECUTIVE COMMITTEE MEETINGS AND REPORTS OF ITS ACTIONS SHALL BE SUBMITTED TO THE BOARD AND ITS ACTIONS SHALL BE SUBJECT TO RATIFICATION AT THE NEXT REGULAR BOARD MEETING. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: URMI ASHAR, MARSHALL L. BALK, M.D., ROMAYNE L. BOTTI, SUSAN L. BOYLE, MCCALL CRAVENS, THOMAS A. DORAN, BRIAN J. FERGUSON, BRETT FULESDAY, ANTHONY GABBIANELLI, ROBERT I. GLIMCHER, DANICA GRIFFITH, STEFFANIE J JASPER, JOHN JUBAS, JONATHAN M. KAMIN, J.A. KATARINCIC JR., ELIZABETH L. MACDOUGALL, BRIAN M. MCINERNEY, MARIA M. PALUSELLI, WENDY A. PARDEE, PHD, HENRY B. STAFFORD, DONNA J. STURGESS. FORM 990, PART VI, SECTION A, LINE 6 THE CHILDREN'S INSTITUTE OF PITTSBURGH IS THE SOLE CORPORATE MEMBER OF TELI AS OF NOVEMBER 1, 2020. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEETING, THE MEMBER, THE CHILDREN'S INSTITUTE OF PITTSBURGH, SHALL SELECT THE DIRECTORS AND APPOINT THE OFFICERS OF TELI. FORM 990, PART VI, SECTION A, LINE 7B RESERVED POWERS OF THE MEMBER: -ADOPT AMEND, MODIFY OR RESTATE THE ARTICLES OF INCORPORATION OR BYLWAYS OF THE CORPORATION -APPROVE ANY MERGER, CONSOLIDATION, OR THE SALE OF ALL OR SUBSTANTIALLY ALL OF THE OPERATING ASSETS OF THE CORPORATION -APPROVE THE TRANSFER OR RELINQUISHMENT OF MEMBERSHIP RIGHTS OVER OR CHANGE IN CONTROL OF THE CORPORATION OR ANY SUBSIDIARIES THEREOF (CONTROL BEING DEFINED AS THE OWNERSHIP OF 51% OR MORE OF THE VOTING INTERESTS OF SUCH ENTITY INCLUDING, FOR A NONPROFIT CORPORATION, SERVING AS THE SOLE CORPORATE MEMBER OF OR A MEMBER HOLDING A MAJORITY (51% OR MORE) MEMBERSHIP INTEREST IN, ANY ENTITY) -APPROVE ANY DISSOLUTION, WINDING UP OR ABANDONMENT OF OPERATIONS, LIQUIDATION, FILING OF ACTION IN BANKRUPTCY, RECEIVERSHIP OR SIMILAR ACTION AFFECTING THE CORPORATION -APPROVE ANY FORMATION OR DISSOLUTION OF NEW SUBSIDIARIES OR CONTROLLED AFFILIATES, OR THE ENTRY INTO OR TERMINATION OF PARTNERSHIPS AND OTHER JOINT VENTURES BY THE CORPORATION -APPOINT AND REMOVE MEMBERS OF THE BOARD -APPOINT AND REMOVE OFFICERS OF THE BOARD -APPOINT AND REMOVE THE CORPORATION'S CORPORATE LEADERSHIP (WHICH SHALL INCLUDE THE EXECUTIVE DIRECTOR) AND EVALUATE THE PERFORMANCE OF THE CORPORATE LEADERSHIP; WITH INPUT FROM AND IN CONSULTATION WITH THE BOARD -ADOPT OR CHANGE THE VISION, PHILOSOPHY OR OBJECTIVES OF THE CORPORATION, IT BEING ACKNOWLEDGED AND UNDERSTOOD THAT THE MEMBER WILL PRESERVE THE SPIRIT OF THE MISSION AND PURPOSES FOR WHICH THE CORPORATION WAS INITIALLY FORMED AS SET FORTH IN THE CORPORATION'S ARTICLES OF INCORPORATION -APPROVE THE STRATEGIC PLANS OF THE CORPORATION WITH INPUT FROM THE BOARD -APPROVE THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE CORPORATION WITH INPUT FROM THE BOARD -MANAGE THE INVESTMENT POLICIES OF THE CORPORATION -APPROVE ANY LOAN TO ANY PERSON OR ENTITY OTHER THAN FOR PAYABLES AND RECEIVABLES IN THE ORDINARY COURSE OF BUSINESS -APPROVE THE INCURRENCE OF INDEBTEDNESS OR AGREEMENT TO INCUR INDEBTEDNESS AND A PREPAYMENT OF DEBT IN ANY AMOUNT WHERE SUCH LOAN DOES NOT REQUIRE PREPAYMENT, OTHER THAN AS SET FORTH IN AN APPROVED BUDGET FORM 990, PART VI, SECTION B, LINE 11B THE EARLY LEARNING INSTITUTE RECOGNIZES THAT AS PART OF THE BOARD OF DIRECTORS' GOVERNANCE ROLE, THEY SHOULD REVIEW THE IRS FORM 990. THE AFOREMENTIONED REVIEW HAS BEEN DELEGATED BY THE BOARD TO THE AUDIT COMMITTEE. THE EARLY LEARNING INSTITUTE (TELI) ALONG WITH TELI'S CERTIFIED PUBLIC ACCOUNTING FIRM ARE RESPONSIBLE FOR THE TIMELY PREPARATION OF FORM 990. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE COMPLETED FORM 990 IN ADVANCE OF AN AUDIT COMMITTEE MEETING TO ENABLE A DETAILED CONSCIENTIOUS REVIEW BY COMMITTEE MEMBERS. THE APPROPRIATE REPRESENTATIVES OF THE CERTIFIED PUBLIC ACCOUNTING FIRM AND TELI'S CHIEF FINANCIAL OFFICER ADDRESSED QUESTIONS AND CONCERNS OF THE AUDIT COMMITTEE. AFTER INPUT FROM THE AUDIT COMMITTEE WAS APPROPRIATELY ADDRESSED, A COMPLETE COPY OF THE RETURN WAS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE EARLY LEARNING INSTITUTE (TELI) HAS A CONFLICT OF INTEREST POLICY THAT IS INCLUDED IN THE CODE OF CONDUCT. THIS POLICY PROVIDES INFORMATION TO ALL DIRECTORS, OFFICERS, EMPLOYEES, PHYSICIANS AND VOLUNTEERS REGARDING REQUIREMENTS FOR DISCLOSURE AND THE SUBSEQUENT CORPORATE ACTION REQUIRED REGARDING SUCH TRANSACTIONS. TELI, THROUGH ITS BOARD OF DIRECTORS, BELIEVES IT IS ESSENTIAL THAT ALL SUCH INDIVIDUALS FULLY AND COMPLETELY UNDERSTAND THE RESPONSIBILITIES THE INDIVIDUAL HAS REGARDING POTENTIAL CONFLICTS OF INTEREST. TELI ALSO BELIEVES THAT IT IS VERY IMPORTANT THAT ALL SUCH INDIVIDUALS UNDERSTAND THE PROCEDURES UTILIZED BY TELI IN DEALING WITH POTENTIAL CONFLICTS OF INTEREST. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE APPLICABLE PENNSYLVANIA STATE LAW GOVERNING CONFLICTS OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE CORPORATIONS. TO THE EXTENT THAT THIS POLICY CONFLICTS WITH THE PROVISIONS OF APPLICABLE PENNSYLVANIA LAW GOVERNING CONFLICTS OF INTERESTS, THE APPLICABLE PROVISIONS OF PENNSYLVANIA LAW SHALL GOVERN AND CONTROL. EACH MEMBER OF THE GOVERNING BODY, EMPLOYEE AND VOLUNTEER HAS AN OBLIGATION TO EARN THE TRUST AND CONFIDENCE OF THE ORGANIZATION'S CLIENTS, THE COMMUNITY AND COLLEAGUES. ADHERENCE TO THE PRINCIPLES SET FORTH IN THIS POLICY AND THE RELATED DOCUMENTS REFERENCED HEREIN SHALL ASSIST EACH IN DOING SO. MEMBERS OF THE GOVERNING BODY, EMPLOYEES, AND VOLUNTEERS SHALL AVOID ALL CONFLICTS OF INTEREST AND THE APPEARANCE OF ANY CONFLICT OF INTEREST. A CONFLICT OF INTEREST OCCURS IN ANY SITUATION IN WHICH ONE IS POTENTIALLY NOT ABLE TO REMAIN IMPARTIAL OR MAINTAIN OBJECTIVITY IN CHOOSING BETWEEN THE INTERESTS OF THE ORGANIZATION AND ONE'S PERSONAL INTERESTS OR THE INTERESTS OF THIRD PARTIES. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION, IRS DETERMINATION LETTER AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE EARLY LEARNING INSTITUTE PREPARES AN ANNUAL REPORT THAT CONTAINS ITS SUMMARY FINANCIALS FOR PUBLIC DISTRIBUTION. THE AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION WILL BE PROVIDED UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS, INCLUDING THE BYLAWS, ARTICLES OF INCORPORATION AND CONFLICT OF INTEREST POLICIES, ARE NOT PUBLICLY AVAILABLE BUT ARE AVAILABLE UPON REQUEST. FORM 990 PART XII, FINANCIAL STATEMENTS AND REPORTING: THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE CHILDREN'S INSTITUTE FOUNDATION 1405 SHADY AVENUE PITTSBURGH PA 152171360 872684499 FUNDRAISING PA 501(C)(3) LINE 7 THE CHILDREN'S INSTITUTE PARENT COMPANY 1 THE CHILDREN'S INSTITUTE OF PITTSBRUGH 1405 SHADY AVENUE PITTSBURGH PA 152171360 232935278 TO PROVIDE SERVICES TO DISABLED CHILDREN AND THEIR FAMILIES. PA 501(C)(3) LINE 10 THE CHILDREN'S INSTITUTE PARENT COMPANY 1 THE CHILDREN'S INSTITUTE PARENT COMPANY 1405 SHADY AVENUE PITTSBURGH PA 152171360 872677614 SUPPORTING ORGANIZATION TO AFFILIATES PA 501(C)(3) LINE 12C, III-FI N/A 0 THE DAY SCHOOL 1405 SHADY AVENUE PITTSBURGH PA 152171360 872705862 SCHOOL PA 501(C)(3) LINE 2 THE CHILDREN'S INSTITUTE PARENT COMPANY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1