2026-02-19T11:48:45-08:00 2025-06-30 954401626 VASIN HEYN AND COMPANY 5000 N PKWY CALABASAS STE 104 CALABASAS CA 91302 990 2024-07-01 954630336 Around the Korner Center for School-Age Enrichment AROU 8188948037 13939 Nordhoff Street Arleta CA 91331 Kelly Magallanes President 2026-02-19 true true Rolland Vasin P00644882 8182223500 2024 2025-03-06 01:10:19Z Kelly Magallanes 13939 Nordhoff Street Arleta CA 91331 11046187 false X N/A X 1997 CA To provide childcare services for infants, toddlers and school age children. 6 4 145 0 7675239 10798749 193904 246749 270 112 577 7869413 11046187 0 0 5410830 6701254 0 0 3143524 4317477 8554354 11018731 -684941 27456 4705233 4812175 3913344 3178920 791889 1633255 To provide childcare services for infants, toddlers and school age children. false false 10458785 246749 School Age, Infant Toddler Care and Preschool Programs: Childcare Services and facilities provided on a needs basis to the Arleta community. 10458785 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 false false false false false false false false false false false false false false false false false false true 14 0 true 145 true false false false false false false false 0 false false false false false false false false false false X 6 4 false false false false false false false true false false false true true true true false true true true false CA X X Kelly Magallanes 8188948037 13939 Nordhoff Street Arleta CA 91331 Kelly Magallanes President&ExDir 40.00 0.00 X X 123941 0 2300 Joe Gonzalez Vice-Chair 0.00 0.00 X X 0 0 0 Yadira Jauregui Treasurer 40.00 0.00 X X 0 0 0 Raul Estevane Secretary 2.00 0.00 X X 0 0 0 Stacy Martinez Director 0.00 0.00 X X 0 0 0 Angela Talamantes Director 0.00 0.00 X 0 0 0 123941 2300 1 false false false Pedro Gonzalez Construction 13948 Del Sur St Pacoima CA 91331 Contractor 295310 Azucena Gonzalez Landscaping 13834 Weidner St Pacoima CA 91331 Landscaping 174932 Sweet Air Solutions 15918 Bryant St North Hills CA 91343 Equipment Maintenance 104066 3 9786384 1012365 10798749 Parent Fees nonsubsidized 624410 240649 240649 Parent Fees, subsidized 624410 6100 6100 246749 112 112 0 0 0 0 0 0 0 Other Income/Fundraising 900099 577 577 577 11046187 247326 112 0 0 0 0 124146 124146 0 5717715 5400154 317561 0 389718 389718 469675 444144 25531 0 4685 4685 90080 90080 0 0 0 0 0 272644 272644 0 0 429079 434662 -5583 0 0 71322 71322 0 0 0 250650 242814 7836 Renovations and repairs 1135425 1135425 Supplies 681631 681631 Repairs and Maintenance 621804 621804 Supplies, food service 425655 425655 334502 209981 124521 11018731 10458785 559946 0 606266 754411 914422 915246 663295 186955 31373 28517 0 0 0 0 52340 66749 3052783 610794 1770914 2441989 0 0 0 0 666623 418308 4705233 4812175 251095 235953 36400 36400 1976213 1546960 17464 201856 182528 1430316 1177079 3913344 3178920 X 791889 1633255 791889 1633255 4705233 4812175 X 27456 813910 X false true X true true true X 4298911 4610311 6252865 7675239 10798749 33636075 0 0 4298911 4610311 6252865 7675239 10798749 33636075 0 33636075 61 270 112 443 0 348 338 577 1263 33637781 0.99990 0.99950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 130000 130000 631423 319614 311809 2102406 232740 1869666 180980 50466 130514 7974 7974 2441989 Right of use assets 418308 418308 Child Development Reserves 726298 Right-of-use operating li 450781 1177079 X 11860097 813910 813910 11046187 11046187 11018731 11018731 11018731 Part X : FIN48 Footnote The Agency is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Agency has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2024, the Agency had no material unrecognized tax benefits, tax penalties or interest. The Agencys Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.The Agencys Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2023, 2022, 2021, and 2020, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Mortgage loan forgiveness $16250 Government funded assets $797660 Cynthia Stallcup-Riding Family Member 74916 Lease Payments false Joe Gonzalez Vice-Chair 208124 Service Payments false Jesse Magallanes Family Member 10000 Service Payments false Schedule L, Part V Supplemental Information Board of Directors Member Services provided by the company of a Board of Directors member. The Agency paid the company approximately $208,124 during the year ended June 30, 2025.Family Member of a Director Parking space and school supplies provided by the family member of the Agencys Director. The Agency paid the member approximately $10,000 during the year ended June 30, 2025.Family Member of a Director School building lease provided by the family member of the Agencys Director. The Agency paid the member approximately $74,916 during the year ended June 30, 2025. Form 990, Part VI, Section B, Line 11b The Form 990 is reviewed at the Board Meeting. Form 990, Part VI, Section B, Line 12c Explanation of monitoring and enforcement of conflicts are discussed at employee meetings. Form 990, Part VI, Section B, Line 15a Comparable salary to other similar organizations. Form 990, Part VI, Section B, Line 15b Requires Board approval. Form 990, Part VI, Section C, Line 19 Available in the Agency's Administrative office upon request. Form 990, Part XI, Line 9 Government Funded Assets = $797660 Form 990, Part XI, Line 9 Mortgage loan forgiveness = $16250