2026-04-07T16:55:55-04:00 2025-12-31 993868472 MKA ADVISORY LLC 501 S NEW YORK AVE STE 100 WINTER PARK FL 327894241 990 2025-01-01 871309240 EARLY LEARNING SHARED SERVICES ALLIANCE INC EARL 4074841444 2605 COCHISE TRAIL WINTER PARK FL 32789 KATHERINE BYRNE PRESIDENT 4074841444 2026-04-07 true W ED MOSS JR P00531414 4076445811 2026-04-07 2025 2025-03-06 01:10:19Z KATHERINE BYRNE 2605 COCHISE TRAIL WINTER PARK FL 32789 303383 false X WWW.EARLYLEARNINGSERVICES.ORG X 2021 FL TO PROVIDE CHILDCARE CENTERS AND HOME-BASED PROVIDERS WITH CENTRALIZED BACK-OFFICE SUPPORT, SO THAT PROVIDERS CAN GROW THEIR BUSINESSES, ACHIEVE FINANCIAL STABILITY AND FOCUS ON QUALITY PROGRAMMING AND EDUCATION. 5 5 8 4 0 366937 286843 0 41327 14814 0 408264 301657 0 0 676787 422756 0 550 465452 188152 1142239 610908 -733975 -309251 871749 322447 270523 30472 601226 291975 TO PROVIDE CHILDCARE CENTERS AND HOME-BASED PROVIDERS WITH CENTRALIZED BACK-OFFICE SUPPORT, SO THAT PROVIDERS CAN GROW THEIR BUSINESSES, ACHIEVE FINANCIAL STABILITY AND FOCUS ON QUALITY PROGRAMMING AND EDUCATION. false false 521656 ELSSA SERVES AS A SOLUTION TO THE BUSINESS CHALLENGES FACED BY SMALL CHILDCARE PROVIDERS IN CENTRAL FLORIDA'S LOW INCOME NEIGHBORHOODS. A SHARED SERVICE ALLIANCE IS A PARTNERSHIP OF CHILDCARE PROVIDERS WORKING TOGETHER TO SHARE COSTS AND DELIVER SERVICES IN A STREAMLINED AND EFFICIENT WAY. THE CONCEPT ALLOWS BOTH CENTERS AND HOME-BASED CHILDCARE PROVIDERS TO SHARE A PORTION OF THE FINANCIAL BURDEN OF OPERATING A HIGH QUALITY PROGRAM. PROVIDERS DO THIS BY RELYING ON A CENTRALIZED STAFF FOR ADMINISTRATIVE SUPPORT, INCLUDING BOOKKEEPING, FINANCIAL REPORTING, MARKETING AND ENROLLMENT MANAGEMENT, STAFF RECRUITING, PAYROLL AND BENEFITS MANAGEMENT AND OTHER FUNCTIONS. 521656 true false false false false false false false false false true false false false false true true false false false 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 true 5 0 8 true false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false false true true true true true true false false FL X X KATHERINE BYRNE 4074841444 2605 COCHISE TRAIL WINTER PARK FL 32789 X KATHERINE BYRNE PRESIDENT 15.00 X X 0 0 0 ROBERT BYRNE VICE PRESIDE 1.00 X X 0 0 0 JACKI CHURCHILL TREASURER 1.00 X X 0 0 0 DENISE GORDEN SECRETARY 1.00 X X 0 0 0 DEBORAH LOUGHEED BOARD CHAIR 1.00 X X 0 0 0 false false false 286843 26725 286843 15790 15790 750 1726 -976 -976 -976 301657 -976 15790 359498 311129 48369 38374 33211 5163 24884 21536 3348 11100 7875 3225 27109 19234 7875 3000 3000 4590 4590 95 95 1451 1451 OPERATING EXPENSES 114082 100495 13037 550 NON-FINANCIAL EXPENSES 26725 26725 610908 521656 88702 550 194589 43250 654526 270316 12200 1575 5216 5264 5468 3426 5218 2042 871749 322447 119190 30472 151333 270523 30472 X 601226 291975 601226 291975 871749 322447 -309251 X false true X true false X 737738 2264082 366937 286843 3655600 737738 2264082 366937 286843 3655600 3655600 13500 41327 15790 70617 3726217 X 5468 3426 2042 2042 X 328382 26725 26725 301657 301657 637633 26725 26725 610908 610908 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS ORGANIZED AS A FLORIDA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATION IS REQUIRED TO PAY INCOME TAXES ON THE EXCESS OF REVENUES DERIVED FROM ACTIVITIES UNRELATED TO THE TAX-EXEMPT PURPOSE OF THE ORGANIZATION OVER THE RELATED EXPENSES. THE ORGANIZATION HAD NO LIABILITY FOR SUCH TAXES FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024. THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATIONS INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT CONTINUALLY EVALUATES TAX POSITIONS REFLECTED IN THE ORGANIZATIONS TAX FILINGS AND DOES NOT BELIEVE ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. THE ORGANIZATION FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION. X 1 26725 false false false FORM 990, PAGE 6, PART VI, LINE 11B RETURN WILL BE REVIEWED BY THE PRESIDENT AND BOARD OF THE ORGANIZATION PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C (A) IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. (B) IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A TO DETERMINE COMPENSATION FOR OUR TEAM, WE REVIEW SIMILAR JOB POSTINGS FOR NON-PROFIT ORGANIZATIONS ON INDEED AND FACTOR IN THE CANDIDATE'S LEVEL OF EXPERIENCE AND RELATIVE QUALIFICATIONS FOR THE JOB. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST