f Presentation to those Charged with Governance March 10, 2017 - - PowerPoint PPT Presentation

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Presentation to those Charged with Governance March 10, 2017

KNOWLEDGE QUALITY CLIENT SERVICE

INTRODUCTIONS

KNOWLEDGE QUALITY CLIENT SERVICE

SB & Company, LLC  Cynthia Borders-Byrd, Audit Principal  Chris Lehman, Audit Partner

Engagement Team Leadership

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KNOWLEDGE QUALITY CLIENT SERVICE

EXECUTIVE SUMMARY

KNOWLEDGE QUALITY CLIENT SERVICE

Scope of Services

• Audit of the June 30, 2016, financial statements
• Uniform Guidance Single Audit; Florida Single Audit; Chapter

10.650, Rules of the Auditor General; and Special Guidance Provided by the Florida Office of Early Learning

• Preparation of the 2015 Federal Form 990
• Available for year-round consultation

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KNOWLEDGE QUALITY CLIENT SERVICE

Summary of the Results

• Planning to issue an unmodified opinion on the financial statements
• No material weaknesses noted
• We did not discover any instances of fraud
• Received full cooperation from management
• Results:

2016 2015 2014 Change in Net Assets $ (12,354) $ (28,421) $ 43,124 Net Assets $ 261,602 $ 273,956 $ 302,377

• Audit journal entries
• One proposed journal entry for compensated absences liability

(restatement to beginning net assets)

• No single audit findings

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KNOWLEDGE QUALITY CLIENT SERVICE

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“Focus on Risk, Controls and Misstatement”

FORCAM Audit Approach

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Assessment of Control Environment

9 Area Points to Consider Our Assessment Control Environment

• Key executive integrity, ethics, and behavior
• Control consciousness and operating style
• Commitment to competence
• Exercise oversee responsibility
• Organizational structure, responsibility, and authority
• Enforce accountability
• HR policies and procedures

Risk Assessment

• Define objectives and risk tolerances
• Identify, analyze, and respond to risk
• Assess fraud risk
• Identify, analyze, and respond to change
• Mechanisms to anticipate, identify, and react to significant events
• Processes and procedures to identify changes in GAAP, business

practices, and internal control Control Activities

• Design control activities
• Design activities for the information system
• Implement control activities
• Existence of necessary policies and procedures
• Clear financial objectives with active monitoring
• Logical segregation of duties
• Periodic comparisons of book-to-actual and physical count-to-books
• Adequate safeguards of documents, records, and assets
• Assess controls in place

Not effective Suggested improvements Effective

KNOWLEDGE QUALITY CLIENT SERVICE

Not effective Suggested improvements Effective

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Assessment of Control Environment

(continued)

Area Points to Consider Our Assessment Information and Communication

• Use quality information
• Communicate internally
• Communicate externally
• Adequate performance reports produced from information systems
• Information systems are connected with business strategy
• Commitment of HR and finance to develop, test, and monitor IT

systems and programs

• Business continuity and disaster plan for IT
• Established communication channels for employees to fulfill

responsibilities

• Adequate communication across organization

Monitoring

• Perform monitoring activities
• Remediate deficiencies
• Periodic evaluations of internal controls
• Implementation of improvement recommendations

KNOWLEDGE QUALITY CLIENT SERVICE

Significant Accounts and Processes

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Not effective Suggested improvements Effective

A Understand the Process C What Can Go Wrong B Walk-Through D Test of Control

Evaluation of Key Processes

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Process Function A B C D Design Operation

Treasury

• Cash Management
• Investment Accounting
• Investment Monitoring
• Investment Valuation
• Investment Policy
• Reconciliation

  

Estimation

• Methodology
• Information
• Calculation

  

Financial Reporting

• Accounting Principles and Disclosure
• Closing the Books
• Report Preparation
• General Ledger and Journal Entry

Processing

• Verification and Review of Results

  

KNOWLEDGE QUALITY CLIENT SERVICE

Not effective Suggested improvements Effective

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Evaluation of Key Processes

(continued)

A Understand the Process C What Can Go Wrong B Walk-Through D Test of Control

Process Function A B C D Design Operation

Expenditures

• Purchasing
• Receiving
• Accounts Payable and Cash

Disbursement

• Purchase Card Transactions

   

Payroll

• Hiring
• Attendance Reporting
• Payroll Accounting and Processing
• Payroll Disbursements
• Separation

   

Revenue

• Billing
• Cash Receipts
• Revenue Recognition
• Cutoff

   

KNOWLEDGE QUALITY CLIENT SERVICE

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A Understand the Process C What Can Go Wrong B Walk-Through D Test of Controls

Not effective Suggested improvements Effective

Evaluation of Key Processes

(continued)

Process Function A B C D Design Operation

Fixed Assets

• Physical Custody
• Asset Accounting

  

Compliance

• Assess Internal and External Risk
• Regulatory Compliance
• Monitor Compliance
• Grant Compliance

   

Information Technology

• Program Integrity and Change

Management

• Information Security and Transaction

Authorization

• Segregation of Duties and Management

Oversight

• Computer Operations

  

KNOWLEDGE QUALITY CLIENT SERVICE

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Key Accounts Assertions and Audit Results

Material adjustments Immaterial adjustments No adjustments

Key Accounts Assertions Results Cash Existence Grants receivable Existence, Valuation Accounts payable and accrued expenses Completeness Due to providers Completeness Revenue and support Occurrence Expenses Completeness

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Financial Statement Highlights

JUNE 30, 2016, 2015 and 2014 2016 2015 2014 ASSETS Cash 385,408 $ 416,358 $ 225,273 $ Grants receivable 7,373,496 6,693,130 6,769,242 Advance to providers 13,626 14,659 13,837 Prepaid expenses 36,990 27,744 28,008 Furniture and equipment, net 10,758 22,090 33,259 Total Assets 7,820,278 $ 7,173,981 $ 7,069,619 $ LIABILITIES AND NET ASSETS Accounts payable and accrued expenses 182,358 $ 353,633 $ 259,894 $ Advances from OEL 38,061 16,974 13,370 Due to providers: Family Central 161,757 6,057,878 5,906,740 School Board of Broward 174,198 189,497 325,946 Nova Southeastern University 170,863 170,702 170,776 Children's Forum 10,634 111,341 90,516 Broward Regional Health Planning Commission 6,693,914

• 211 Broward

126,891

• Total Liabilities

7,558,676 6,900,025 6,767,242 Net Assets Unrestricted 261,602 273,956 302,377 Total Liabilities and Net Assets 7,820,278 $ 7,173,981 $ 7,069,619 $ STATEMENT OF NET ASSETS

KNOWLEDGE QUALITY CLIENT SERVICE

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Financial Statement Highlights (continued)

FOR THE YEARS ENDED JUNE 30, 2016, 2015 and 2014 2016 2015 2014 Revenue and Support Federal grants 46,586,840 $ 44,699,749 $ 43,728,739 $ State grants 39,065,527 38,232,900 37,381,831 Children's Services Council of Broward County 7,028,509 4,395,576 6,012,827 Other income 85,848 57,625 26,515 Total Revenue and Support 92,766,724 87,385,850 87,149,912 Expenses Program Services School Readiness (SR) 44,591,310 39,410,957 41,881,079 Voluntary Pre-kindergarten (VPK) 37,471,489 36,715,668 34,443,335 Entrance/Refugees 74,117

• Program support and administration

8,780,679 9,645,901 9,105,040 Total Program Services 90,917,595 85,772,526 85,429,454 General and administrative 1,861,483 1,615,055 1,627,715 Fundraising

• 26,690

49,619 Total Expenses 92,779,078 87,414,271 87,106,788 Change in unrestricted net assets (12,354) (28,421) 43,124 Net assets, beginning of year 273,956 302,377 259,253 Net Assets, End of Year 261,602 $ 273,956 $ 302,377 $ STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS

KNOWLEDGE QUALITY CLIENT SERVICE

Single Audit Results

19 Major Federal Program CFDA Number Federal Expenditures Temporary Assistance for Needy Families (TANF) 93.558 7,994,928 $ Temporary Assistance for Needy Families Maintenance of Effort Funds 93.558 5,648,389 Total TANF 13,643,317 $ Total Expenditures of Federal Awards 46,586,840 $ Percentage Coverage 29% Major Florida State Program CFDA Number Federal Expenditures Florida Office of Early Learning Voluntary Pre-Kindergarten Services 48.108 38,969,526 $ Voluntary Pre-Kindergarten Services 48.108 96,001 Total Florida Office of Early Learning 39,065,527 $ Total Expenditures of State Financial Assistance 39,065,527 $ Percentage Coverage 100%

KNOWLEDGE QUALITY CLIENT SERVICE

KNOWLEDGE QUALITY CLIENT SERVICE

1. Auditor’s Responsibilities Under Generally Accepted Auditing Standards (GAAS) The financial statements are the responsibility of management. Our audit was designed in accordance with auditing standards generally accepted in the United States of America, and provide for reasonable, rather than absolute, assurance that the financial statements are free of material misstatement. 2. Significant Accounting Policies Management has the responsibility for selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their application. The significant accounting policies used by management are described in the notes to the financial statements. 3. Auditor’s Judgments About the Quality of Accounting Principles We discuss our judgments about the quality, not just the acceptability, of accounting principles selected by management, the consistency of their application, and the clarity and completeness of the financial statements, which include related disclosures. We have reviewed the significant accounting policies adopted by the Early Learning Coalition of Broward County, Inc. (ELC) and have determined that these policies are acceptable accounting policies.

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Required Communications

KNOWLEDGE QUALITY CLIENT SERVICE

4. Audit Adjustments We are required to inform ELC’s oversight body about adjustments arising from the audit (whether recorded or not) that could in our judgment either individually or in the aggregate have a significant effect

• n the entity’s financial reporting process. We also are required to inform ELC’s oversight body about

unadjusted audit differences that were determined by management to be individually and in the aggregate, immaterial. There were no passed adjustments identified during the audit process. We proposed one journal entry related to compensated absences liability, which was recorded by management. 5. Fraud and Illegal Acts We are required to report to ELC’s oversight body any fraud and illegal acts involving senior management and fraud and illegal acts (whether caused by senior management or other employees) that cause a material misstatement of the financial statements. Our procedures identified no instances of fraud or illegal acts. 6. Material Weaknesses in Internal Control We are required to communicate all significant deficiencies in ELC’s systems of internal controls, whether

• r not they are also material weaknesses.

There were no material weaknesses noted during the audit.

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Required Communications

(continued)

KNOWLEDGE QUALITY CLIENT SERVICE

7. Other Information in Documents Containing Audited Financial Statements None. 8. Disagreements with Management on Financial Accounting and Reporting Matters None. 9. Serious Difficulties Encountered in Performing the Audit None.

• 10. Major Issues Discussed with Management Prior to Acceptance

None.

• 11. Management Representations

We will receive certain written representations from management as part of the completion of the audit.

• 12. Consultation with Other Accountants

To our knowledge, there were no consultations with other accountants since our appointment as the Foundation’s independent public accountants.

• 13. Non-Attest Services

We assisted with drafting the financial statements and the completion of the 990 tax return.

• 14. Independence

As part of our client acceptance process, we go through a process to ensure we are independent of ELC. We are independent of ELC.

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Required Communications

(continued)

KNOWLEDGE QUALITY CLIENT SERVICE

• 15. Our Responsibility Related to Fraud
• Plan and perform the audit to obtain reasonable assurance that there is no material misstatement

caused by error or fraud;

• Comply with AU-C Section 240: Consideration of Fraud in a Financial Statement Audit
• Approach all audits with an understanding that fraud could occur in any entity, at any time, by

anyone; and

• Perform mandatory procedures required by GAAS and our firm policies.

Examples of Procedures Performed

• Discuss thoughts and ideas on where the financial statements might be susceptible to material

misstatement due to fraud;

• Understand pressures on the financial statement results;
• Understand the tone and culture of the organization;
• Look for unusual or unexpected transactions, relationships, or procedures;
• Discussions with individuals outside of finance;
• Evaluate key processes and controls; and
• Consider information gathered throughout the audit.

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Required Communications

(continued)

KNOWLEDGE QUALITY CLIENT SERVICE

KNOWLEDGE QUALITY CLIENT SERVICE

Responsibility for Mitigating Fraud

26 Management:  CFO/Controller: controls to deter and detect fraud  General Counsel/Compliance: monitoring Audit Committee:  Evaluate management identification of fraud risk  Evaluate implementation

• f fraud controls

 Reinforce “tone at the top”  Conduct special investigations External Auditor  Evaluate management programs and controls to deter and detect fraud for identified risks  Reasonable assurance that financial statements are free of material misstatement due to fraudulent financial reporting or misappropriation of assets  Compliance with fraud standard (SAS 99)  Conversations with finance and

• perations personnel

 Disaggregated analytics  Surprise audit procedures  Journal entry testing

Revenue & Assets Obtained by Fraud Misappropriation of Assets Fraudulent Financial Reporting Costs & Expenses Avoided by Fraud Financial Misconduct by Member(s) of

• Sr. Management
• f the Board

Expenditures & Liabilities for an Improper Purpose

KNOWLEDGE QUALITY CLIENT SERVICE

We will consistently deliver a Quality Product and Quality Service so that we have the opportunity to establish a Quality Relationship with you, allowing us to provide you with Quality Knowledge for your continual success. Only after we have provided you with the knowledge that enables your business to grow and prosper, we have hit the bullseye! Our commitment to you is the execution of our Bullseye Philosophy. We execute this philosophy for every client, on every engagement, every time.

SBC’s Service Pledge to You

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KNOWLEDGE QUALITY CLIENT SERVICE

KNOWLEDGE QUALITY CLIENT SERVICE

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Engagement Team Contact Information

Chris Lehman, CPA Audit Partner Office:(410) 584-2201 Cell:(301)-785-7408 Fax: 410-584-0061 Email: clehman@sbandcompany.com Executive Assistant: Jordan Wida Office: (410) 584-0060 Email: jwida@sbandcompany.com Cynthia Borders, CPA, MBA Engagement Principal Office:(954) 742-7997 Cell:(954)-661-1848 Fax: 410-584-0061 Email: cborders@sbandcompany.com Executive Assistant: Kristina Ortiz Office: 410-584-9309 Email: kortiz@sbandcompany.com

KNOWLEDGE QUALITY CLIENT SERVICE KNOWLEDGE QUALITY CLIENT SERVICE

Baltimore Office: 200 International Circle Suite 5500 Hunt Valley, MD 21030 410.584.0060 Philadelphia Office: 1500 Market Street 12th Floor, East Tower Philadelphia, PA 19102 215.665.5749 Washington, DC Office: 1299 Pennsylvania Ave. NW Suite 1120 Washington, DC 20004 202.803.2335 Richmond Office: 6802 Paragon Place Suite 410 Richmond, VA 23230 804.441.6206 South Florida Office: 4000 Hollywood Boulevard Suite 555-S Hollywood, FL 33021 954.843.3477

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Financial Statements Together with Reports of Independent Public Accountants For the Years Ended June 30, 2016 and 2015

JUNE 30, 2016 AND 2015 CONTENTS REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS 1 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements of Activities and Change in Net Assets 4 Statements of Functional Expenses 5 Statements of Cash Flows 7 Notes to the Financial Statements 8 SUPPLEMENTAL INFORMATION REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 14 REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM, STATE PROJECT AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE AND CHAPTER 10.650, RULES OF THE FLORIDA AUDITOR GENERAL 16 Schedule of Expenditures of Federal Awards and State Financial Assistance 18 Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance 19 Schedule of Findings and Questioned Costs 21 Summary Schedule of Prior Year Findings 24

4000 Hollywood Boulevard  Suite 555-S  Hollywood  Florida 33021  P 954.843.3477  F 954.843.3401

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS To the Board of Directors Early Learning Coalition of Broward County, Inc. Report on the Financial Statements We have audited the statements of financial position of the Early Learning Coalition of Broward County, Inc. (ELC), as of June 30, 2016 and 2015, and the related statements of activities and change in net assets, functional expenses, and cash flows for the year then ended and the related notes to the financial statements. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness

• f accounting policies used and the reasonableness of significant accounting estimates made by

management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

2 Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Early Learning Coalition of Broward County, Inc., as of June 30, 2016 and 2015, and the change in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Our audit was conducted for the purpose of forming an opinion on the financial statements as a

• whole. The accompanying Schedule of Expenditures of Federal Awards is presented for

purposes of additional analysis as required by the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and is not a required part of the financial

• statements. Such information is the responsibility of management and was derived from and

relates directly to the underlying accounting and other records used to prepare the financial

• statements. The information has been subjected to the auditing procedures applied in the audit of

the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our

• pinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects

in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated ________, 2017, on our consideration of ELC’s internal control over financial reporting and on

• ur tests of its compliance with certain provisions of laws, regulations, contracts and grant

agreements, and other matters. The purpose of that report is to describe the scope of our testing

• f internal control over financial reporting and compliance and the results of that testing, and not

to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering ELC’s internal control over financial reporting and compliance. Hollywood, Florida ________, 2017

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Statements of Financial Position As of June 30, 2016 and 2015 The notes to the financial statements are an integral part of these financial statements. 3 2016 2015 ASSETS Cash 385,408 $ 416,358 Grants receivable 7,373,496 6,693,130 Advance to providers 13,626 14,659 Prepaid expenses 36,990 27,744 Furniture and equipment, net 10,758 22,090 Total Assets 7,820,278 $ 7,173,981 $ LIABILITIES AND NET ASSETS Accounts payable and accrued expenses 182,358 $ 353,633 $ Advances from OEL 38,061 16,974 Due to providers: Family Central 161,757 6,057,878 School Board of Broward 174,198 189,497 Nova Southeastern University 170,863 170,702 Children's Forum 10,634 111,341 Broward Regional Health Planning Commission 6,693,914

• 211 Broward

126,891

• Total Liabilities

7,558,676 6,900,025 Net Assets Unrestricted 261,602 273,956 Total Liabilities and Net Assets 7,820,278 $ 7,173,981 $

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Statements of Activities and Change in Net Assets For the Years Ended June 30, 2016 and 2015 The notes to the financial statements are an integral part of these financial statements. 4 2016 2015 Revenue and Support Federal grants 46,586,840 $ 44,699,749 $ State grants 39,065,527 38,232,900 Children's Services Council of Broward County 7,028,509 4,395,576 Other income 85,848 57,625 Total Revenue and Support 92,766,724 87,385,850 Expenses Program Services School Readiness (SR) 44,591,310 39,410,957 Voluntary Pre-kindergarten (VPK) 37,471,489 36,715,668 Entrance/Refugees 74,117

• Program support and administration

8,780,679 9,645,901 Total Program Services 90,917,595 85,772,526 General and administrative 1,861,483 1,615,055 Fundraising

• 26,690

Total Expenses 92,779,078 87,414,271 Change in unrestricted net assets (12,354) (28,421) Net assets, beginning of year, as restated 273,956 302,377 Net Assets, End of Year 261,602 $ 273,956 $

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Statement of Functional Expenses For the Year Ended June 30, 2016, with Comparative Totals for 2015 The notes to the financial statements are an integral part of this financial statement. 5

School Readiness Voluntary Pre- Kindergarten Children's Services Council Other Total Support Services 2016 Total 2015 Total Pass-through payments to subrecipients and quality initiatives 44,623,487 $ 38,489,287 $ 7,002,827 $ 84,752 $ 90,200,353 $

• $

90,200,353 $ 84,885,794 $ Salaries and benefits 1,245,360 490,678 25,682 72,973 1,834,693 11,193 1,845,886 1,511,159 Professional fees 274,268 45,872

• 73,545

393,685 8,715 402,400 475,511 Insurance 9,983 1,550

• 11,533
• 11,533

8,779 Printing and reproduction

• 2,019

Rent 89,965 16,585

• 106,550

124 106,674 135,210 Repairs and maintenance 4,663 754 75 5,492

• 5,492

4,974 Training and developments 6,121 851

• 6,972
• 6,972

7,634 Travel 25,757 4,477 269 30,503 520 31,023 19,342 Office expense 20,067 4,013

• 838

24,918 3,096 28,014 80,868 Capital expense 7,367 935

• 8,302
• 8,302
• Other expense

78,514 10,601 25,081 114,196 18,233 132,429 282,981 Total Expenses $ 46,385,552 $ 39,065,603 $ 7,028,509 $ 257,533 $ 92,737,197 $ 41,881 $ 92,779,078 $ 87,414,271 Program Services

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Statement of Functional Expenses For the Year Ended June 30, 2015 The notes to the financial statements are an integral part of this financial statement. 6

School Readiness Voluntary Pre- Kindergarten Children's Services Council Other Total Support Services 2015 Total Pass-through payments to subrecipients and quality initiatives 42,561,921 $ 37,880,758 $ 4,363,681 $ 50,041 $ 84,856,401 $ 29,393 $ 84,885,794 $ Salaries and benefits 1,174,051 218,989 31,507 85,836 1,510,383 776 1,511,159 Professional fees 431,363 26,714

• 17,434

475,511

• 475,511

Insurance 7,841 938

• 8,779
• 8,779

Printing and reproduction 2,019

• 2,019
• 2,019

Rent 121,772 13,438

• 135,210
• 135,210

Repairs and maintenance 4,027 598 164 185 4,974

• 4,974

Training and developments 6,768 766

• 7,534

100 7,634 Travel 16,500 1,866 20 816 19,202 140 19,342 Office expense 37,360 5,708

• 100

43,168 37,700 80,868 Other expense 266,459 8,593 204 955 276,211 6,770 282,981 Total Expenses $ 44,630,081 $ 38,158,368 $ 4,395,576 $ 155,367 $ 87,339,392 $ 74,879 $ 87,414,271 Program Services

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Statements of Cash Flows For the Years Ended June 30, 2016 and 2015 The notes to the financial statements are an integral part of these financial statements. 7 2016 2015 Cash Flows from Operating Activities Change in unrestricted net assets (12,354) $ (28,421) $ Adjustments to reconcile change in net assets to net cash from operating activities: Depreciation 11,332 12,322 Effect of changes in non-cash operating assets and liabilities: Grants receivable (680,366) 76,112 Advance to providers 1,033 (822) Prepaid expenses (9,246) 264 Accounts payable and accrued expenses (171,275) 93,739 Advances from OEL 21,087 3,604 Due to providers 808,839 35,440 Net Cash from Operating Activities (30,950) 192,238 Cash Flows from Investing Activities Purchases of furniture and equipment

• (1,153)

Net change in cash (30,950) 191,085 Cash, beginning of year 416,358 225,273 Cash, End of Year 385,408 $ 416,358 $

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Notes to the Financial Statements June 30, 2016 and 2015 8

• 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization The Early Learning Coalition of Broward County, Inc. (the Coalition or ELC) is a not-for- profit organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Coalition has been classified as a publicly supported organization that is not a private foundation under Section 509(a) of the Code. The Coalition was organized as a corporation under the laws of the State of Florida on June 12, 2000. The purpose of the Coalition is to implement an integrated and quality seamless service delivery system for all publicly-funded early education and care programs in Broward County serving children from birth to thirteen years of age. The Coalition provides child-care services to school age children under statutory guidelines. Its mission is to promote voluntary pre-kindergarten education program (VPK) and school readiness programs, which will increase the achievement of future educational success for all children residing in Broward County in the specified age groups. Although the Coalition has a variety of goals and objectives, all of its goals and objectives relate to the Coalition’s primary objective of school readiness for children. Program goals include preparation of children for kindergarten, provision of childcare to meet the needs of working parents with children aged birth to thirteen, and development and training of childcare centers and family childcare homes. Basis of Accounting The accompanying financial statements are presented on the accrual basis of accounting and have been prepared in accordance with accounting principles generally accepted in the United States of America. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses, and disclosure of contingent assets, liabilities, revenue and expenses as of the date of the financial

• statements. Actual results could differ from those estimates.

Grants Receivable Grants receivable as of June 30, 2016 and 2015, consisted primarily of Federal and state grant receivables. Management believes that all receivables are fully collectible as of June 30, 2016 and 2015.

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Notes to the Financial Statements June 30, 2016 and 2015 9

• 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(continued) Furniture and Equipment, Net Furniture and equipment is stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method. The capitalization threshold for furniture and equipment is $1,000. Expenditures for major repairs and improvements are capitalized. Expenditures for minor repairs and maintenance are expensed as incurred. Net Assets Unrestricted net assets are assets and contributions that are not restricted by donors or for which restrictions have expired. Temporarily restricted net assets are those whose use by ELC has been restricted by donors primarily for a specific time period or purpose. When a donor restriction is met, temporarily restricted net assets are reclassified to unrestricted net assets. If a donor restriction is met in the same reporting period in which the contribution is received, the contribution (to the extent that the restrictions have been met) is reported as unrestricted net assets. Permanently restricted net assets are those that are restricted by donors to be maintained by ELC in perpetuity. As of June 30, 2016 and 2015, there were no temporarily or permanently restricted net assets. Revenue Recognition ELC’s grant revenue is derived from Federal and state reimbursement type grants and is recorded as a receivable and revenue when the related expenses are incurred or services are

• performed. Grant money received in advance is booked as deferred revenue until funds have

been spent to satisfy grant requirements. Other grants are also recorded as a receivable and revenue when the related expenses are incurred or services are performed. Revenue Concentration For both years ended June 30, 2016 and 2015, 100%, of ELC’s revenues and support were from the Office of Early Learning (OEL) and the Children's Services Council of Broward

• County. Of the amounts received from the OEL, 54% and 54%, of ELC’s revenue and

support were passed-through from the U.S. Department of Health and Human Services for the years ended June 30, 2016 and 2015, respectively.

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Notes to the Financial Statements June 30, 2016 and 2015 10

• 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(continued) Functional Allocation of Expenses The costs of providing the various programs and other activities have been summarized on a functional basis in the statements of activities and change in net assets. Accordingly, certain costs have been allocated among the program and supporting services that benefit from those

• costs. General and administrative expenses include those expenses that are not directly

identified with any other specific function but provide for the overall support and direction of

• ELC. Expenses in the statement of activities include general, administrative and

programmatic cost funded by each funding source. Tax Exempt Status ELC has received a determination letter from the Internal Revenue Service (IRS) stating that it is exempt from Federal income tax under Section 509(a) of the Internal Revenue Code. The provisions included in accounting principles generally accepted in the United States of America provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity’s financial statements and prescribe a threshold of “more likely than not” for recognition of tax positions taken or expected to be taken in a tax return. ELC performed an evaluation of uncertain tax positions as of June 30, 2016, and determined that there were no matters that would require recognition in the financial statements or, which may have any effect on its tax-exempt status. As of June 30, 2016, the statute of limitations for fiscal years 2013 through 2016 remains open with the U.S. Federal jurisdiction or the various states and local jurisdictions in which ELC files tax returns. It is ELC’s policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. Subsequent Events ELC’s management has evaluated the accompanying financial statements for subsequent events and transactions through _____, 2017, the date that these financial statements were available for issue and have determined that no material subsequent events have occurred that would affect the information presented in the accompanying financial statements or require additional disclosure.

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Notes to the Financial Statements June 30, 2016 and 2015 11

• 2. FURNITURE AND EQUIPMENT

Furniture and equipment consisted of the following as of June 30, 2016 and 2015: 2016 2015 Useful Life Furniture and equipment 24,833 $ 24,833 $ 5 years Computers and software 103,823 103,823 3 years 128,656 128,656 Less: accumulated depreciation 117,898 106,566 Furniture and equipment, net 10,758 $ 22,090 $ Depreciation expense for the years ended June 30, 2016 and 2015, was $11,333 and $12,322, respectively.

• 3. LEASE COMMITMENTS

The Coalition’s office space is under an operating lease agreement between Lakeside IV, LLC ("Landlord") for a six-year lease term that commenced on April 30, 2015 and expires on April 30, 2020. Monthly payments for the year ended June 30, 2016 were approximately $11,345, which includes the annual base rent and an amount equal to the tenant's proportionate share of operating expenses paid or incurred by the landlord for each year. Total facility rental expense for the years ended June 30, 2016 and 2015 were $95,292 and $135,210, respectively. The minimum future lease commitments as of June 30, 2016 were as follows: Years Ending June 30, Amount 2017 $ 124,384 2018 127,235 2019 156,524 2020 133,043 Total $ 541,186

• 4. CONTINGENT LIABILITIES

Most grants and cost reimbursable contracts specify the types of expenditures for which the grant or contract funds may be used. The expenditures made by ELC under some of these grants and contracts are subject to audit. Management of ELC does not believe that any such audit would result in a material effect on the accompanying financial statements.

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Notes to the Financial Statements June 30, 2016 and 2015 12

• 4. CONTINGENT LIABILITIES (continued)

The Coalition receives a substantial portion of its revenue from Federal and state grants. If a significant reduction in this revenue should occur, it may have an effect on the Coalition’s

• programs. During the years ended June 30, 2016 and 2015, the Coalition earned revenue of

$85,652,367 and $82,932,649, from Federal and state grants, which is 92% and 95% of the total revenue and support, respectively.

• 5. RELATED PARTIES

The Coalition’s Board of Directors is required by Florida State statute to include certain appointed individuals. Consequently, the Coalition’s Board of Directors includes several individuals who are affiliated with organizations funded by the Coalition.

• 6. DEFINED CONTRIBUTION PENSION PLAN

In September 2002, ELC started a 403(b) defined contribution pension plan. According to the plan, ELC contributes 7% of eligible employees’ salaries to the plan, if the employee contributes 2%. For the years ended June 30, 2016 and 2015, ELC had $86,604 and $66,942 respectively, in pension expense.

• 7. PRIOR YEAR RESTATEMENT

During the year ended June 30, 2016, ELC discovered that it had not recorded a liability for compensated absences. ELC has restated the beginning net assets as of July 1, 2015 to record the liability. As a result of this restatement, net assets as of July 1, 2015 were decreased by $79,535.

SUPPLEMENTAL INFORMATION

4000 Hollywood Boulevard  Suite 555-S  Hollywood  Florida 33021  P 954.843.3477  F 954.843.3401

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Early Learning Coalition of Broward County, Inc. We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Early Learning Coalition of Broward County, Inc. (ELC) which comprise the statements of financial position as of June 30, 2016, and the related statements of activities and change in net assets and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated _______, 2017. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered ELC’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of ELC’s internal control. Accordingly, we do not express an opinion on the effectiveness of ELC’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented,

• r detected and corrected on a timely basis. A significant deficiency is a deficiency, or a

combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of the internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material

• weaknesses. However, material weaknesses may exist that have not been identified.

15 Compliance and Other Matters As part of obtaining reasonable assurance about whether ELC’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an

• pinion on compliance with those provisions was not an objective of our audit and, accordingly,

we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Hollywood, Florida ______, 2017

4000 Hollywood Boulevard  Suite 555-S  Hollywood  Florida 33021  P 954.843.3477  F 954.843.3401

REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM, STATE PROJECT AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE AND CHAPTER 10.650, RULES OF THE FLORIDA AUDITOR GENERAL To the Board of Directors Early Learning Coalition of Broward County, Inc. Report on Compliance for Each Major Federal Program We have audited Early Learning Coalition of Broward County, Inc. (ELC) compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement and State projects and the requirements described in the Department of Financial Services’ Florida State Projects Compliance Supplement, that could have a direct and material effect on each of ELC’s major federal programs and State projects for the year ended June 30, 2016. ELC’s major federal programs and State projects are identified in the summary of independent public accountants’ results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its Federal programs and Florida State projects. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of the Board’s major Federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major Federal program occurred. An audit includes examining, on a test basis, evidence about the Board’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major Federal program and State project. However, our audit does not provide a legal determination of ELC’s compliance.

17 Opinion on Each Major Federal Program and State Project In our opinion, ELC complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major Federal programs and State projects for the year ended June 30, 2016. Report on Internal Control over Compliance The management of ELC is responsible for establishing and maintaining effective internal control

• ver compliance with the types of compliance requirements referred to above. In planning and

performing our audit of compliance, we considered ELC’s internal control over compliance with requirements that could have a direct and material effect on each major Federal program and State project as a basis for designing auditing procedures that are appropriate in these circumstances for the purpose of expressing our opinion on compliance for each major Federal program and State project and to test and report on internal control over compliance in accordance with the Uniform Guidance, and Chapter 10.650, Rules of the Florida Auditor General, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of ELC’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control

• ver compliance does not allow management or employees, in the normal course of performing

their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a Federal program and State project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control

• ver compliance, such that there is a reasonable possibility that material noncompliance with a

type of compliance requirement of a Federal program and State project will not be prevented, or detected and corrected on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program or State project that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control

• ver compliance that might be material weaknesses or significant deficiencies. We did not identify

any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements

• f the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Hollywood, Florida ______, 2017

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Schedule of Expenditures of Federal Awards and State Financial Assistance For the Year Ended June 30, 2016 The accompanying notes are an integral part of this schedule. 18

Federal Grantor/ State Agency Pass-Through Grantor/ Program or Cluster Title CFDA/ CSFA Number Pass-Through Entity Identifying Number Expenditures U.S. Department of Health and Human Services Pass-through State of Florida Office of Early Learning Child Care Mandatory and Matching Funds

• f the Child Care and Development Fund Block Grant

93.596 SR096 13,253,774 $ Child Care Development State Matching Funds of the Child Care Maintenance

• f Effort Funds

93.596 SR096 1,975,545 Child Care and Development Block Grant 93.575 SR096 17,459,923 Temporary Assistance for Needy Families 93.558 SR096 7,994,928 Temporary Assistance for Needy Families Maintenance of Effort Funds 93.558 SR096 5,648,389 Social Services Block Grant 93.667 SR096 41,737 Child Care and Dev.Block grant Trust Fund 93.575 PP604 86,265 46,460,561 Pass-through Florida Department of Children and Families Refugee and Entrant Assistance State Administrered Programs 93.566 XK048 86,975 Total U.S. Department of Health and Human Services 46,547,535 Center for Disease Control Partnership To Improve Community Health 93.331 1U58DP005790-01 39,305 Total Expenditures of Federal Awards 46,586,840 $ Florida Office of Early Learning Voluntary Pre-Kindergarten Services 48.108 SV096 38,969,526 $ Voluntary Pre-Kindergarten Services 48.108 OA096 96,001 Total Florida Office of Early Learning 39,065,527 $ Total Expenditures of Federal Awards and State Financial Assistance 85,652,367 $

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance For the Year Ended June 30, 2016 19 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES All Federal grant operations of Early Learning Coalition of Broward County, Inc. (ELC) are included in the scope of Title 2 U.S. Code of Federal Regulations part 200, Uniform Administration Requirement, Cost Principles, and Audit Requirements for Federal Awards (the Single Audit). The Single Audit was performed in accordance with the provisions of the OMB Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the major grant programs noted below. The programs on the Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) represent all Federal award programs and other grants with fiscal year 2016, cash or non-cash expenditure activities. For our single audit testing, we tested the Federal award programs below to ensure coverage of at least 25% of Federally granted funds. Our actual coverage was 29%. Expenditures reported on the Schedule of expenditures of Federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. ELC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Major Programs CFDA Number Federal Expenditures Temporary Assistance for Needy Families 93.558 7,994,928 $ Temporary Assistance for Needy Families- Maintenance of Effort Funds 93.558 5,648,389 13,643,317 $ All Florida State grant operations of ELC are included in the scope of the Department of Financial Services’ Florida State Projects Compliance Supplement (the Compliance Supplement). The audit was performed in accordance with the provisions of the Compliance

• Supplement. Compliance testing of all requirements, as described in the Compliance

Supplement, was performed for the major Florida State program noted below. The State programs on the Schedule represent all State awards and other grants with fiscal year 2016 cash or non-cash expenditure activities. For our Florida State single audit testing, we tested the Florida State financial assistance with 2016 cash and non-cash expenditures to ensure coverage of at least 50% of the Florida State programs. Our actual coverage was 100% of Florida State projects.

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance For the Year Ended June 30, 2016 20 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Major State CSFA Number State Expenditures Voluntary Pre-Kindergarten Services 48.108 38,969,526 $ Voluntary Pre-Kindergarten Services 48.108 96,001 39,065,527 $ 2. BASIS OF PRESENTATION The Schedule of Expenditures of Federal Awards and State Financial Assistance has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 3. SUB-RECIPIENTS Of the Federal and State expenditures presented in the Schedule, ELC provided Federal and State awards to recipients as follows: Program CFDA/ CSFA Number Amounts Provided to Subrecipients Child Care Mandatory and Matching Funds of the Child Care and Development Block Grant 93.596 12,749,092 $ Child Care Development State Matching Funds of the Child Care Maintenance

• f Effort Funds

93.596 1,900,319 Child Care and Development Block Grant 93.575 16,795,077 Temporary Assistance for Needy Families 93.558 7,690,495 Temporary Assistance for Needy Families Maintenance of Effort Funds 93.558 5,433,308 Social Services Block Grant 93.667 40,148 Florida Department of Children and Families 93.566 84,752 Voluntary Pre-Kindergarten Services 48.108 38,487,834 Voluntary Pre-Kindergarten Services 48.108 60,374 83,241,399 $

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Schedule of Findings and Questioned Costs For the Year Ended June 30, 2016 21 Section I – Summary of Independent Public Accountants’ Results Financial Statements Type of Independent Public Accountants’ report issued Unmodified Internal control over financial reporting: Material weakness identified? No Significant deficiency identified that are not considered to be a material weakness? None Reported Noncompliance material to the financial statements noted? No Federal Awards Type of Independent Public Accountants’ report issued

• n compliance for major programs:

Unmodified Internal control over major programs: Material weakness identified? No Significant deficiencies identified that are not considered to be a material weakness? None Reported Audit findings disclosed that are required to be reported in accordance with the Uniform Guidance? None State Assistance Type of report of Independent Public Accountants issued on compliance for major programs Unmodified Internal control over major programs: Material weakness(es) identified? No Significant deficiency(ies)? None Reported Any audit findings disclosed that are required to be reported in accordance with Florida Single Audit Act (Section 215.97, Florida Statutes)? No

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Schedule of Findings and Questioned Costs For the Year Ended June 30, 2016 22 Section I – Summary of Independent Public Accountants’ Results (continued) Identification of major programs: Major Programs CFDA Number Federal Expenditures Temporary Assistance for Needy Families 93.558 7,994,928 $ Temporary Assistance for Needy Families- Maintenance of Effort Funds 93.558 5,648,389 13,643,317 $ Threshold for distinguishing between Type A and B programs $ 1,397,605 Did ELC qualify as a low risk auditee? Yes Major State CSFA Number State Expenditures Voluntary Pre-Kindergarten Services 48.108 38,969,526 $ Voluntary Pre-Kindergarten Services 48.108 96,001 39,065,527 $ Threshold for distinguishing between Type A and B programs $ 1,171,966

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Schedule of Findings and Questioned Costs For the Year Ended June 30, 2016 23 Section II –Financial Statement Findings None noted. Section III –Federal Award Findings None noted. Section IV –State Financial Assistance Findings None noted.

EARLY LEARNING COALITION OF BROWARD COUNTY, INC. Summary Schedule of Prior Year Findings For the Year Ended June 30, 2016 24 Section I – Federal Award Findings There were no Federal award findings for the prior year. Section II – State Financial Assistance Findings There were no Florida State award findings for the prior year.

Beginning of Current Year Paid Preparer Use Only Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) | Do not enter social security numbers on this form as it may be made public. Open to Public Inspection | Information about Form 990 and its instructions is at A For the 2015 calendar year, or tax year beginning and ending B C D Employer identification number E G H(a) H(b) H(c) F Yes No Yes No I J K Website: | L M 1 2 3 4 5 6 7 3 4 5 6 7a 7b a b Activities & Governance Prior Year Current Year 8 9 10 11 12 13 14 15 16 17 18 19 Revenue a b Expenses End of Year 20 21 22 Sign Here Yes No For Paperwork Reduction Act Notice, see the separate instructions. (or P.O. box if mail is not delivered to street address) Room/suite ) 501(c)(3) 501(c) ( (insert no.) 4947(a)(1) or 527 | Corporation Trust Association Other Form of organization: Year of formation: State of legal domicile: | | Net Assets or Fund Balances Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer Date Type or print name and title Date PTIN Print/Type preparer's name Preparer's signature Firm's name Firm's EIN Firm's address Phone no. Form Name of organization Doing business as Number and street Telephone number City or town, state or province, country, and ZIP or foreign postal code Is this a group return for subordinates? Name and address of principal officer: ~~ If "No," attach a list. (see instructions) Group exemption number | Tax-exempt status: Briefly describe the organization's mission or most significant activities: Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets. Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2015 (Part V, line 2a) ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Total number of volunteers (estimate if necessary) Total unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, line 34 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~  Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~ Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Investment income (Part VIII, column (A), lines 3, 4, and 7d) Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~ Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12)  Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~ Professional fundraising fees (Part IX, column (A), line 11e) Total fundraising expenses (Part IX, column (D), line 25) ~~~~~~~~~~~~~~ Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12 ~~~~~~~~~~~~~ ~~~~~~~  Total assets (Part X, line 16) Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~  May the IRS discuss this return with the preparer shown above? (see instructions)  LHA Form (2015) www.irs.gov/form990.

Part I Summary Signature Block Part II 990

Return of Organization Exempt From Income Tax

990 2015

§

= = 9 9 9

D R A F T

Extended to May 15, 2017 JUL 1, 2015 JUN 30, 2016 Early Learning Coalition of Broward County, Inc. 65-1060848 954-377-2188 6301 NW 5th Way 3400 92,766,724.

• Ft. Lauderdale, FL 33309

X Renee Jaffe www.elcbroward.org X 2000 FL The Coalition's purpose is to 22 22 0. 0. 92,766,724. 0. 0. 0. 87,385,850. 92,766,724. 90,200,353. 0. 1,936,370. 0. 0. 642,355. 87,414,271. 92,779,078.

• 28,421.
• 12,354.

7,173,981. 7,820,278. 6,820,490. 7,558,676. 353,491. 261,602. Christine Klima, CAO 03/06/17 P00743897 Sheila Eichelberger 20-2153727 SB & Company, LLC 200 International Circle, Suite 5500 Hunt Valley, MD 21030 (410) 584-0060 X same as C above implement an integrated, high quality, seamless service delivery See Schedule O for Organization Mission Statement Continuation X 87,385,818. 0. 32. 0. 84,885,794. 0. 1,511,159. 0. 1,017,318.

1 2 3 4 Yes No Yes No 4a 4b 4c 4d 4e Form 990 (2015) Page Check if Schedule O contains a response or note to any line in this Part III  Briefly describe the organization's mission: Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? If "Yes," describe these new services on Schedule O. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization cease conducting, or make significant changes in how it conducts, any program services? If "Yes," describe these changes on Schedule O. ~~~~~~ Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Other program services (Describe in Schedule O.) ( ) ( ) Total program service expenses | Form (2015)

2 Statement of Program Service Accomplishments Part III 990

D R A F T

The Coalition's purpose is to implement an integrated, high quality, X X seamless service delivery system for publicly-funded early education 44,591,310. include licensed and license exempt child care centers, family child County, Inc. 65-1060848 Early Learning Coalition of Broward and care programs in Broward County, serving children from birth to thirteen years of age. School Readiness child care programs offered to eligible families care homes, school-based programs, school age programs, in-home care, faith based care, summer camp programs, and Pre-K programs. 860 providers in Broward County agreed to serve children receiving financial assistance from School Readiness funds and have signed 37,471,489. The eleventh year of the Voluntary Pre-Kindergarten Programs (VPK) service agreements which support the mission of School Readiness programs. began in school year beginning in August 2015. The VPK program recruits VPK providers, conducts child care provider VPK certification, certifies VPK eligibility for children, and provides VPK enrollment

• pportunities for Broward County residents. The total number of

8,780,679. The ELC of Broward County, Inc. is dedicated to the implementation of students enrolled for the 2015-2016 school year was 17,488. an integrated, high-quality, seamless early care and education service delivery system for children. The agency funds and oversees a system of services designed to ensure that Broward County children are ready for school upon entry to kindergarten while also facilitating parent access to the support services necessary for family strength and stability. 90,917,595. 74,117. Services offered to the early childhood and education providers include trainings offered at provider sites or in groups, as well as education-based wage supplements to low-wage teachers. For the children, the Coalition provides a developmental screening program which offers a personalized screening which ensures that children receive the appropriate services and support they need each year. In X See Schedule O for Continuation(s) 2 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Yes No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 1 2 3 4 5 6 7 8 9 10 Section 501(c)(3) organizations. a b c d e f a b 11a 11b 11c 11d 11e 11f 12a 12b 13 14a 14b 15 16 17 18 19 a b If "Yes," complete Schedule A Schedule B, Schedule of Contributors If "Yes," complete Schedule C, Part I If "Yes," complete Schedule C, Part II If "Yes," complete Schedule C, Part III If "Yes," complete Schedule D, Part I If "Yes," complete Schedule D, Part II If "Yes," complete Schedule D, Part III If "Yes," complete Schedule D, Part IV If "Yes," complete Schedule D, Part V If "Yes," complete Schedule D, Part VI If "Yes," complete Schedule D, Part VII If "Yes," complete Schedule D, Part VIII If "Yes," complete Schedule D, Part IX If "Yes," complete Schedule D, Part X If "Yes," complete Schedule D, Part X If "Yes," complete Schedule D, Parts XI and XII If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional If "Yes," complete Schedule E If "Yes," complete Schedule F, Parts I and IV If "Yes," complete Schedule F, Parts II and IV If "Yes," complete Schedule F, Parts III and IV If "Yes," complete Schedule G, Part I If "Yes," complete Schedule G, Part II If "Yes," complete Schedule G, Part III Form 990 (2015) Page Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization required to complete ? Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? Did the organization maintain collections of works of art, historical treasures, or other similar assets? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~ If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? Did the organization report an amount for other liabilities in Part X, line 25? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? Did the organization obtain separate, independent audited financial statements for the tax year? ~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Was the organization included in consolidated, independent audited financial statements for the tax year? ~~~~~ Is the organization a school described in section 170(b)(1)(A)(ii)? Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000

• r more?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to

• r for foreign individuals?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?  Form (2015)

3 Part IV Checklist of Required Schedules 990

D R A F T

X X X X X X X X X X X X X X X X X X X X X Early Learning Coalition of Broward X X X X X County, Inc. 65-1060848 3 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Yes No 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 a b 20a 20b 21 22 23 24a 24b 24c 24d 25a 25b 26 27 28a 28b 28c 29 30 31 32 33 34 35a 35b 36 37 38 a b c d a b Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. a b c a b Section 501(c)(3) organizations. Note. (continued) If "Yes," complete Schedule H If "Yes," complete Schedule I, Parts I and II If "Yes," complete Schedule I, Parts I and III If "Yes," complete Schedule J If "Yes," answer lines 24b through 24d and complete Schedule K. If "No", go to line 25a If "Yes," complete Schedule L, Part I If "Yes," complete Schedule L, Part I If "Yes," complete Schedule L, Part II If "Yes," complete Schedule L, Part III If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule M If "Yes," complete Schedule M If "Yes," complete Schedule N, Part I If "Yes," complete Schedule N, Part II If "Yes," complete Schedule R, Part I If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 If "Yes," complete Schedule R, Part V, line 2 If "Yes," complete Schedule R, Part V, line 2 If "Yes," complete Schedule R, Part VI Form 990 (2015) Page Did the organization operate one or more hospital facilities? ~~~~~~~~~~~~~~~~ If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~ Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? ~~~~~~~~~~~~~~ Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~ Did the organization engage in an excess benefit transaction with a disqualified person during the year? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? ~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member

• f any of these persons?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? ~~~~~~~~~~~ A family member of a current or former officer, director, trustee, or key employee? An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? ~~ ~~~~~~~~~~~~~~~~~~~~~ Did the organization receive more than $25,000 in non-cash contributions? Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? ~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization liquidate, terminate, or dissolve and cease operations? Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? Was the organization related to any tax-exempt or taxable entity? ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~ Did the organization make any transfers to an exempt non-charitable related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? ~~~~~~~~ Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? All Form 990 filers are required to complete Schedule O  Form (2015)

4 Part IV Checklist of Required Schedules 990

D R A F T

X X X X X X X X X X X X County, Inc. 65-1060848 Early Learning Coalition of Broward X X X X X X X X X X 4 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Yes No 1 2 3 4 5 6 7 a b c 1a 1b 1c a b 2a Note. 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b a b a b a b c a b Organizations that may receive deductible contributions under section 170(c). a b c d e f g h 7d 8 9 10 11 12 13 14 Sponsoring organizations maintaining donor advised funds. Sponsoring organizations maintaining donor advised funds. a b Section 501(c)(7) organizations. a b 10a 10b Section 501(c)(12) organizations. a b 11a 11b a b Section 4947(a)(1) non-exempt charitable trusts. 12a 12b Section 501(c)(29) qualified nonprofit health insurance issuers. Note. a b c a b 13a 13b 13c 14a 14b e-file If "No," to line 3b, provide an explanation in Schedule O If "No," provide an explanation in Schedule O Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? Form (2015) Form 990 (2015) Page Check if Schedule O contains a response or note to any line in this Part V  Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~ Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable ~~~~~~~~~~ Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?  Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~ If at least one is reported on line 2a, did the organization file all required federal employment tax returns? If the sum of lines 1a and 2a is greater than 250, you may be required to (see instructions) ~~~~~~~~~~ ~~~~~~~~~~~ Did the organization have unrelated business gross income of $1,000 or more during the year? If "Yes," has it filed a Form 990-T for this year? ~~~~~~~~~~~~~~ ~~~~~~~~~~ At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ~~~~~~~ If "Yes," enter the name of the foreign country: See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? ~~~~~~~~~~~~ ~~~~~~~~~ If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? ~~~~~~~~~~~~~~~  If "Yes," indicate the number of Forms 8282 filed during the year Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~~~~~~~~~~ ~~~~~~~ ~~~~~~~~~ Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ~ Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~ Did the sponsoring organization make any taxable distributions under section 4966? Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Enter: Initiation fees and capital contributions included on Part VIII, line 12 Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~~~~~~~~~~ ~~~~~~ Enter: Gross income from members or shareholders Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization filing Form 990 in lieu of Form 1041? If "Yes," enter the amount of tax-exempt interest received or accrued during the year  Is the organization licensed to issue qualified health plans in more than one state? See the instructions for additional information the organization must report on Schedule O. ~~~~~~~~~~~~~~~~~~~~~ Enter the amount of reserves the organization is required to maintain by the states in which the

• rganization is licensed to issue qualified health plans

Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization receive any payments for indoor tanning services during the tax year? If "Yes," has it filed a Form 720 to report these payments? ~~~~~~~~~~~~~~~~ 

5 Part V Statements Regarding Other IRS Filings and Tax Compliance 990 J

D R A F T

X X X X X X X 1 County, Inc. 65-1060848 Early Learning Coalition of Broward X 5 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Yes No 1a 1b 1 2 3 4 5 6 7 8 9 a b 2 3 4 5 6 7a 7b 8a 8b 9 a b a b Yes No 10 11 a b 10a 10b 11a 12a 12b 12c 13 14 15a 15b 16a 16b a b 12a b c 13 14 15 a b 16a b 17 18 19 20 For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions. If "Yes," provide the names and addresses in Schedule O (This Section B requests information about policies not required by the Internal Revenue Code.) If "No," go to line 13 If "Yes," describe in Schedule O how this was done (explain in Schedule O) If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O. Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? Form (2015) Form 990 (2015) Page Check if Schedule O contains a response or note to any line in this Part VI  Enter the number of voting members of the governing body at the end of the tax year Enter the number of voting members included in line 1a, above, who are independent ~~~~~~ ~~~~~~ Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other

• fficer, director, trustee, or key employee?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization delegate control over management duties customarily performed by or under the direct supervision

• f officers, directors, or trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Did the organization have members or stockholders? ~~~~~ ~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ The governing body? Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the

• rganization's mailing address?

 Did the organization have local chapters, branches, or affiliates? If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe in Schedule O the process, if any, used by the organization to review this Form 990. Did the organization have a written conflict of interest policy? ~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the organization regularly and consistently monitor and enforce compliance with the policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a written whistleblower policy? Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions). ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?  List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Own website Another's website Upon request Other Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records: |

6 Part VI Governance, Management, and Disclosure Section A. Governing Body and Management Section B. Policies Section C. Disclosure 990 J

D R A F T

22 22 X X X X X X X X X X X X X X X X X X X X Christine Klima - 954-377-2188 6301 NW 5th Way, No. 3400, Ft Lauderdale, FL 33309 None County, Inc. 65-1060848 Early Learning Coalition of Broward X X 6 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

• fficer and a director/trustee)

current Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a current current former former directors or trustees (A) (B) (C) (D) (E) (F) Form 990 (2015) Page Check if Schedule O contains a response or note to any line in this Part VII  Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ¥ List all of the organization's

• fficers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.

Enter -0- in columns (D), (E), and (F) if no compensation was paid. ¥ List all of the organization's key employees, if any. See instructions for definition of "key employee." ¥ List the organization's five highest compensated employees (other than an officer, director, trustee, or key employee) who received report- able compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. ¥ List all of the organization's

• fficers, key employees, and highest compensated employees who received more than $100,000 of

reportable compensation from the organization and any related organizations. ¥ List all of the organization's that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. Position Name and Title Average hours per week (list any hours for related

• rganizations

below line) Reportable compensation from the

• rganization

(W-2/1099-MISC) Reportable compensation from related

• rganizations

(W-2/1099-MISC) Estimated amount of

• ther

compensation from the

• rganization

and related

• rganizations

Form (2015)

7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors 990

D R A F T

(1) Laurie Sallarulo Chair (2) Alfreda Coward, Esq (3) Andrew W. Bray, Esq (4) Cindy J. Arenberg-Selter (5) Fabienne Fahnestock (6) Michael Asseff (7) Shirley Baker (8) Magda DeMauro (9) Jeffrey Dwyer, Esq (10) Deborah Meidinger-Hosey (11) Laura Gambino (12) Kim Gorsuch (13) Mason Jackson (14) Nicolas Kaniaris (15) Dr. Kevin Keating (16) Laurie Rich Levinson (17) Dr. Nicole Mancini First Vice Chair Second Vice Chair Treasurer Secretary Director Director Director Director Director Director Director Director Director Director Director Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 X X X X X X X X X X X X X X X X X X X X X X 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. County, Inc. 65-1060848 Early Learning Coalition of Broward 7 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

• fficer and a director/trustee)

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (B) (C) (A) (D) (E) (F) 1b c d Sub-total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) 2 Yes No 3 4 5 former 3 4 5 Section B. Independent Contractors 1 (A) (B) (C) 2 (continued) If "Yes," complete Schedule J for such individual If "Yes," complete Schedule J for such individual If "Yes," complete Schedule J for such person Page Form 990 (2015) Position Average hours per week (list any hours for related

• rganizations

below line) Name and title Reportable compensation from the

• rganization

(W-2/1099-MISC) Reportable compensation from related

• rganizations

(W-2/1099-MISC) Estimated amount of

• ther

compensation from the

• rganization

and related

• rganizations

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | ~~~~~~~~~~ |  | Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization | Did the organization list any

• fficer, director, or trustee, key employee, or highest compensated employee on

line 1a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? ~~~~~~~~~~~~~ Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?  Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization | Form (2015)

8 Part VII 990

D R A F T

(18) Donna Parlapiano Director 1.00 X 0. 0. 0. (19) Renee Podolsky Director 1.00 X 0. 0. 0. (20) Barrington Russell Sr. Director 1.00 X 0. 0. 0. (21) Ellie Schrot Director 1.00 X 0. 0. 0. (22) Dr.Barbara Weinstein Director 1.00 X 0. 0. 0. (23) Renee Jaffe CEO 38.00 X 51,000. 0. 7,253. 51,000. 0. 7,253. 0. 0. 0. NONE 51,000. 0. 7,253. County, Inc. X X X 65-1060848 Early Learning Coalition of Broward 8 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Total revenue. (A) (B) (C) (D) 1 a b c d e f g h 1 1 1 1 1 1 a b c d e f Contributions, Gifts, Grants and Other Similar Amounts Total. Business Code a b c d e f g 2 Program Service Revenue Total. 3 4 5 6 a b c d a b c d 7 a b c 8 a b 9 a b c a b 10 a b c a b Business Code 11 a b c d e Total. Other Revenue 12 Revenue excluded from tax under sections 512 - 514 All other contributions, gifts, grants, and similar amounts not included above See instructions. Form (2015) Page Form 990 (2015) Check if Schedule O contains a response or note to any line in this Part VIII  Total revenue Related or exempt function revenue Unrelated business revenue Federated campaigns Membership dues ~~~~~~ ~~~~~~~~ Fundraising events Related organizations ~~~~~~~~ ~~~~~~ Government grants (contributions) ~~ Add lines 1a-1f  | All other program service revenue ~~~~~ Add lines 2a-2f  | Investment income (including dividends, interest, and

• ther similar amounts)

Income from investment of tax-exempt bond proceeds ~~~~~~~~~~~~~~~~~ | | Royalties  | (i) Real (ii) Personal Gross rents Less: rental expenses Rental income or (loss) Net rental income or (loss) ~~~~~~~ ~~~ ~~  | Gross amount from sales of assets other than inventory (i) Securities (ii) Other Less: cost or other basis and sales expenses Gain or (loss) ~~~ ~~~~~~~ Net gain or (loss)  | Gross income from fundraising events (not including $

• f

contributions reported on line 1c). See Part IV, line 18 ~~~~~~~~~~~~~ Less: direct expenses ~~~~~~~~~~ Net income or (loss) from fundraising events  | Gross income from gaming activities. See Part IV, line 19 ~~~~~~~~~~~~~ Less: direct expenses Net income or (loss) from gaming activities ~~~~~~~~~  | Gross sales of inventory, less returns and allowances ~~~~~~~~~~~~~ Less: cost of goods sold Net income or (loss) from sales of inventory ~~~~~~~~  | Miscellaneous Revenue All other revenue ~~~~~~~~~~~~~ Add lines 11a-11d ~~~~~~~~~~~~~~~ | | 

9 Part VIII Statement of Revenue 990

D R A F T

92,680,876. 85,848. 92,766,724. County, Inc. 92,766,724. 0. 0. 0. 65-1060848 Early Learning Coalition of Broward 9 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Total functional expenses. Joint costs. (A) (B) (C) (D) 1 2 3 4 5 6 7 8 9 10 11 a b c d e f g 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e 25 26 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Professional fundraising services. See Part IV, line 17 (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Sch O.) Other expenses. Itemize expenses not covered

• above. (List miscellaneous expenses in line 24e. If line

24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) Add lines 1 through 24e Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Form 990 (2015) Page Check if Schedule O contains a response or note to any line in this Part IX  Total expenses Program service expenses Management and general expenses Fundraising expenses ~ Grants and other assistance to domestic

• individuals. See Part IV, line 22 ~~~~~~~

Grants and other assistance to foreign

• rganizations, foreign governments, and foreign
• individuals. See Part IV, lines 15 and 16 ~~~

Benefits paid to or for members ~~~~~~~ Compensation of current officers, directors, trustees, and key employees ~~~~~~~~ ~~~ Other salaries and wages ~~~~~~~~~~ Other employee benefits ~~~~~~~~~~ Payroll taxes ~~~~~~~~~~~~~~~~ Fees for services (non-employees): Management Legal Accounting Lobbying ~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Investment management fees Other. ~~~~~~~~ Advertising and promotion Office expenses Information technology Royalties ~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Occupancy ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~ Travel Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings ~~ Interest Payments to affiliates ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~ Depreciation, depletion, and amortization Insurance ~~ ~~~~~~~~~~~~~~~~~ ~~ All other expenses | Form (2015) Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.

10 Part IX Statement of Functional Expenses 990

D R A F T

90,200,353. 581,932. 800,631. 85,293. 373,565. 94,949. 68,263. 32,000. 293,704. 28,013. 106,674. 31,023. 6,973. 11,533. 37,413. 17,700. 5,492. 3,567. 92,779,078. 90,200,353. 232,773. 349,159. 105,916. 694,715. 40,941. 44,352. 177,682. 195,883. 45,576. 49,373. 68,263. 32,000. 96,047. 197,657. 280. 27,733. 106,674. 10,858. 20,165. 4,323. 2,650. 11,533. 37,413. 2,846. 14,854. 5,492. 3,567. 90,917,595. 1,861,483. 0. Telephone Dues & Subsricptions Repair Equipment Rental County, Inc. 65-1060848 Early Learning Coalition of Broward 10 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

(A) (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 1 2 3 4 5 6 7 8 9 10c 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 a b 10a 10b Assets Total assets. Liabilities Total liabilities. Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34. 27 28 29 Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34. 30 31 32 33 34 Net Assets or Fund Balances Form 990 (2015) Page Check if Schedule O contains a response or note to any line in this Part X  Beginning of year End of year Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~ Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~ Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instr). Complete Part II of Sch L ~~ Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Land, buildings, and equipment: cost or other

• basis. Complete Part VI of Schedule D

Less: accumulated depreciation ~~~ ~~~~~~ Investments - publicly traded securities Investments - other securities. See Part IV, line 11 Investments - program-related. See Part IV, line 11 Intangible assets ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~ Add lines 1 through 15 (must equal line 34)  Accounts payable and accrued expenses Grants payable Deferred revenue ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tax-exempt bond liabilities Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~ Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~ Secured mortgages and notes payable to unrelated third parties ~~~~~~ Unsecured notes and loans payable to unrelated third parties ~~~~~~~~ Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines 17 through 25  | Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~ | Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds ~~~~~~~~~~~~~~~ ~~~~~~~~ ~~~~ Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~ Total liabilities and net assets/fund balances  Form (2015)

11 Balance Sheet Part X 990

D R A F T

416,358. 385,408. 6,707,789. 7,387,122. 27,744. 36,990. 128,657. 117,899. 22,090. 10,758. 7,173,981. 7,820,278. 287,468. 182,358. 6,533,022. 7,376,318. 6,820,490. 7,558,676. X 353,491. 261,602. 353,491. 261,602. 7,173,981. 7,820,278. 65-1060848 County, Inc. Early Learning Coalition of Broward 11 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10 Yes No 1 2 3 a b c 2a 2b 2c a b 3a 3b Form 990 (2015) Page Check if Schedule O contains a response or note to any line in this Part XI  Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~ Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other changes in net assets or fund balances (explain in Schedule O) Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B)) ~~~~~~~~~~~~~~~~~~~  Check if Schedule O contains a response or note to any line in this Part XII  Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ~~~~~~~~~~~~~~~ If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit

• r audits, explain why in Schedule O and describe any steps taken to undergo such audits

 Form (2015)

12 Part XI Reconciliation of Net Assets Part XII Financial Statements and Reporting 990

D R A F T

X County, Inc. 65-1060848 Early Learning Coalition of Broward 92,766,724. 92,779,078.

• 12,354.

353,491. 0. 261,602.

• 79,535.

X X X X X X 12 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Information about Schedule A (Form 990 or 990-EZ) and its instructions is at (i) (iii) (iv) (v) (vi) (ii) Name of supported

• rganization

Type of organization (described on lines 1-9 above (see instructions)) Is the organization listed in your governing document? Amount of monetary support (see instructions) Amount of

• ther support (see

instructions) EIN

(Form 990 or 990-EZ) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. | Attach to Form 990 or Form 990-EZ. | Open to Public Inspection Name of the organization Employer identification number 1 2 3 4 5 6 7 8 9 10 11 section 170(b)(1)(A)(i). section 170(b)(1)(A)(ii). section 170(b)(1)(A)(iii). section 170(b)(1)(A)(iii). section 170(b)(1)(A)(iv). section 170(b)(1)(A)(v). section 170(b)(1)(A)(vi). section 170(b)(1)(A)(vi). section 509(a)(2). section 509(a)(4). section 509(a)(1) section 509(a)(2) section 509(a)(3). a b c d e f g Type I. You must complete Part IV, Sections A and B. Type II. You must complete Part IV, Sections A and C. Type III functionally integrated. You must complete Part IV, Sections A, D, and E. Type III non-functionally integrated. You must complete Part IV, Sections A and D, and Part V. Yes No Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2015 (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) A church, convention of churches, or association of churches described in A school described in (Attach Schedule E (Form 990 or 990-EZ).) A hospital or a cooperative hospital service organization described in A medical research organization operated in conjunction with a hospital described in Enter the hospital's name, city, and state: An organization operated for the benefit of a college or university owned or operated by a governmental unit described in (Complete Part II.) A federal, state, or local government or governmental unit described in An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in (Complete Part II.) A community trust described in (Complete Part II.) An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See (Complete Part III.) An organization organized and operated exclusively to test for public safety. See An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in

• r

. See Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting

• rganization.

A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported

• rganization(s).

A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Provide the following information about the supported organization(s). LHA www.irs.gov/form990.

SCHEDULE A Part I Reason for Public Charity Status

Public Charity Status and Public Support

2015

D R A F T

X Early Learning Coalition of Broward 65-1060848 County, Inc. 13 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) | 2 (a) (b) (c) (d) (e) (f) 1 2 3 4 5 Total. 6 Public support. (a) (b) (c) (d) (e) (f) 7 8 9 10 11 12 13 Total support. 12 First five years. stop here 14 15 14 15 16 17 18 a b a b 33 1/3% support test - 2015. stop here. 33 1/3% support test - 2014. stop here. 10% -facts-and-circumstances test - 2015. stop here. 10% -facts-and-circumstances test - 2014. stop here. Private foundation. Schedule A (Form 990 or 990-EZ) 2015 | Add lines 7 through 10 Schedule A (Form 990 or 990-EZ) 2015 Page (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) 2011 2012 2013 2014 2015 Total Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ Tax revenues levied for the organ- ization's benefit and either paid to

• r expended on its behalf

~~~~ The value of services or facilities furnished by a governmental unit to the organization without charge ~ Add lines 1 through 3 ~~~ The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included

• n line 1 that exceeds 2% of the

amount shown on line 11, column (f) ~~~~~~~~~~~~ 2011 2012 2013 2014 2015 Total Amounts from line 4 ~~~~~~~ Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources ~ Net income from unrelated business activities, whether or not the business is regularly carried on ~ Other income. Do not include gain

• r loss from the sale of capital

assets (Explain in Part VI.) ~~~~ Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

• rganization, check this box and

 | ~~~~~~~~~~~~ Public support percentage for 2015 (line 6, column (f) divided by line 11, column (f)) Public support percentage from 2014 Schedule A, Part II, line 14 % % ~~~~~~~~~~~~~~~~~~~~~ If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ | If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and Explain in Part VI how the

• rganization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization

~~~~~~~~ | If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions  |

Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) Section A. Public Support Section B. Total Support Section C. Computation of Public Support Percentage

D R A F T

90529790. 90529790. 88575167. 88575167. 87149856.87385818.92766724.446407355 87149856.87385818.92766724.446407355 446407355 90529790.88575167.87149856.87385818.92766724.446407355

• 329.

71. 56. 32.

• 51.
• 221.

446407134 100.00 100.00 X County, Inc. 65-1060848 Early Learning Coalition of Broward 14 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Calendar year (or fiscal year beginning in) | Calendar year (or fiscal year beginning in) | Total support. 3 (a) (b) (c) (d) (e) (f) 1 2 3 4 5 6 7 Total. a b c 8 Public support. (a) (b) (c) (d) (e) (f) 9 10a b c 11 12 13 14 First five years. stop here 15 16 15 16 17 18 19 20 2015 2014 17 18 a b 33 1/3% support tests - 2015. stop here. 33 1/3% support tests - 2014. stop here. Private foundation. Schedule A (Form 990 or 990-EZ) 2015 Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 Schedule A (Form 990 or 990-EZ) 2015 Page (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) 2011 2012 2013 2014 2015 Total Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ Gross receipts from admissions, merchandise sold or services per- formed, or facilities furnished in any activity that is related to the

• rganization's tax-exempt purpose

Gross receipts from activities that are not an unrelated trade or bus- iness under section 513 ~~~~~ Tax revenues levied for the organ- ization's benefit and either paid to

• r expended on its behalf

~~~~ The value of services or facilities furnished by a governmental unit to the organization without charge ~ ~~~ Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons ~~~~~~ Add lines 7a and 7b ~~~~~~~ 2011 2012 2013 2014 2015 Total Amounts from line 6 ~~~~~~~ Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources ~ ~~~~ Add lines 10a and 10b ~~~~~~ Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on ~~~~~~~ Other income. Do not include gain

• r loss from the sale of capital

assets (Explain in Part VI.) ~~~~ If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and  | Public support percentage for 2015 (line 8, column (f) divided by line 13, column (f)) Public support percentage from 2014 Schedule A, Part III, line 15 ~~~~~~~~~~~~ % %  Investment income percentage for (line 10c, column (f) divided by line 13, column (f)) Investment income percentage from Schedule A, Part III, line 17 ~~~~~~~~ % % ~~~~~~~~~~~~~~~~~~ If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~ | If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization ~~~~ | If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions  |

Part III Support Schedule for Organizations Described in Section 509(a)(2) Section A. Public Support Section B. Total Support Section C. Computation of Public Support Percentage Section D. Computation of Investment Income Percentage

D R A F T

County, Inc. 65-1060848 Early Learning Coalition of Broward 15 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

4 Yes No 1 2 3 4 5 6 7 8 9 10 1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b a b c a b c a b c a b c a b Type I or Type II only. Substitutions only. Schedule A (Form 990 or 990-EZ) 2015 If "No" describe in how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. If "Yes," explain in how the organization determined that the supported

• rganization was described in section 509(a)(1) or (2).

If "Yes," answer (b) and (c) below. If "Yes," describe in when and how the

• rganization made the determination.

If "Yes," explain in what controls the organization put in place to ensure such use. If "Yes," and if you checked 11a or 11b in Part I, answer (b) and (c) below. If "Yes," describe in how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. If "Yes," explain in what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. If "Yes," answer (b) and (c) below (if applicable). Also, provide detail in including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). If "Yes," provide detail in If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). If "Yes," provide detail in If "Yes," provide detail in If "Yes," provide detail in If "Yes," answer 10b below. (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Schedule A (Form 990 or 990-EZ) 2015 Page (Complete only if you checked a box in line 11 on Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.) Are all of the organization's supported organizations listed by name in the organization's governing documents? Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? Was any supported organization not organized in the United States ("foreign supported organization")? Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? Did the organization add, substitute, or remove any supported organizations during the tax year? Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? Did the organization have any excess business holdings in the tax year? Part VI Part VI Part VI Part VI Part VI Part VI Part VI, Part VI. Part VI. Part VI. Part VI.

Part IV Supporting Organizations Section A. All Supporting Organizations

D R A F T

County, Inc. 65-1060848 Early Learning Coalition of Broward 16 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

5 Yes No 11 a b c 11a 11b 11c Yes No 1 2 1 2 Yes No 1 1 Yes No 1 2 3 1 2 3 1 2 3 a b c Yes No a b a b 2a 2b 3a 3b Schedule A (Form 990 or 990-EZ) 2015 If "Yes" to a, b, or c, provide detail in If "No," describe in how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported

• rganizations and what conditions or restrictions, if any, applied to such powers during the tax year.

If "Yes," explain in how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. If "No," describe in how control

• r management of the supporting organization was vested in the same persons that controlled or managed

the supported organization(s). If "No," explain in how the organization maintained a close and continuous working relationship with the supported organization(s). If "Yes," describe in the role the organization's supported organizations played in this regard. Check the box next to the method that the organization used to satisfy the Integral Part Test during the year Complete below. Complete below. Describe in Part VI how you supported a government entity (see instructions). If "Yes," then in how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. If "Yes," explain in the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. the role played by the organization in this regard. Schedule A (Form 990 or 990-EZ) 2015 Page Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? A family member of a person described in (a) above? A 35% controlled entity of a person described in (a) or (b) above? Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? Did the organization operate for the benefit of any supported organization other than the supported

• rganization(s) that operated, supervised, or controlled the supporting organization?

Were a majority of the organization's directors or trustees during the tax year also a majority of the directors

• r trustees of each of the organization's supported organization(s)?

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the

• rganization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax

year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the

• rganization's governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported

• rganization(s) or (ii) serving on the governing body of a supported organization?

By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? The organization satisfied the Activities Test. The organization is the parent of each of its supported organizations. The organization supported a governmental entity. Activities Test. Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more

• f the organization's supported organization(s) would have been engaged in?

Parent of Supported Organizations. Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each

• f its supported organizations? If "Yes," describe in

Part VI. Part VI Part VI Part VI Part VI Part VI (see instructions): line 2 line 3 Answer (a) and (b) below. Part VI identify those supported organizations and explain Part VI Answer (a) and (b) below. Part VI. Part VI

(continued)

Part IV Supporting Organizations Section B. Type I Supporting Organizations Section C. Type II Supporting Organizations Section D. All Type III Supporting Organizations Section E. Type III Functionally-Integrated Supporting Organizations

D R A F T

County, Inc. 65-1060848 Early Learning Coalition of Broward 17 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

6 1 See instructions. Section A - Adjusted Net Income 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 Adjusted Net Income Section B - Minimum Asset Amount 1 2 3 4 5 6 7 8 a b c d e 1a 1b 1c 1d 2 3 4 5 6 7 8 Total Discount Part VI Minimum Asset Amount Section C - Distributable Amount 1 2 3 4 5 6 7 1 2 3 4 5 6 Distributable Amount. Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. All

• ther Type III non-functionally integrated supporting organizations must complete Sections A through E.

(B) Current Year (optional) (A) Prior Year Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3 Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) (subtract lines 5, 6 and 7 from line 4) (B) Current Year (optional) (A) Prior Year Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets (add lines 1a, 1b, and 1c) claimed for blockage or other factors (explain in detail in ): Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by .035 Recoveries of prior-year distributions (add line 7 to line 6) Current Year Adjusted net income for prior year (from Section A, line 8, Column A) Enter 85% of line 1 Minimum asset amount for prior year (from Section B, line 8, Column A) Enter greater of line 2 or line 3 Income tax imposed in prior year Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions).

Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

D R A F T

County, Inc. 65-1060848 Early Learning Coalition of Broward 18 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

7 Section D - Distributions Current Year 1 2 3 4 5 6 7 8 9 10 Part VI Total annual distributions. Part VI (i) Excess Distributions (ii) Underdistributions Pre-2015 (iii) Distributable Amount for 2015 Section E - Distribution Allocations (see instructions) 1 2 3 4 5 6 7 8 a b c d e f g h i j Total a b c Excess distributions carryover to 2016. a b c d e Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported

• rganizations, in excess of income from activity

Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets Qualified set-aside amounts (prior IRS approval required) Other distributions (describe in ). See instructions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive (provide details in ). See instructions. Distributable amount for 2015 from Section C, line 6 Line 8 amount divided by Line 9 amount Distributable amount for 2015 from Section C, line 6 Underdistributions, if any, for years prior to 2015 (reasonable cause required-see instructions) Excess distributions carryover, if any, to 2015: From 2013 From 2014

• f lines 3a through e

Applied to underdistributions of prior years Applied to 2015 distributable amount Carryover from 2010 not applied (see instructions)

• Remainder. Subtract lines 3g, 3h, and 3i from 3f.

Distributions for 2015 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2015 distributable amount

• Remainder. Subtract lines 4a and 4b from 4.

Remaining underdistributions for years prior to 2015, if

• any. Subtract lines 3g and 4a from line 2 (if amount

greater than zero, see instructions). Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions). Add lines 3j and 4c. Breakdown of line 7: Excess from 2013 Excess from 2014 Excess from 2015

(continued)

Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

D R A F T

County, Inc. 65-1060848 Early Learning Coalition of Broward 19 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

8 Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)

Part VI Supplemental Information.

D R A F T

County, Inc. 65-1060848 Early Learning Coalition of Broward 20 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Held at the End of the Tax Year (Form 990) | Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. | Attach to Form 990. | Information about Schedule D (Form 990) and its instructions is at Open to Public Inspection Name of the organization Employer identification number (a) (b) 1 2 3 4 5 6 Yes No Yes No 1 2 3 4 5 6 7 8 9 a b c d 2a 2b 2c 2d Yes No Yes No 1 2 a b (i) (ii) a b For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2015 Complete if the

• rganization answered "Yes" on Form 990, Part IV, line 6.

Donor advised funds Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year ~~~~~~~~~~~~~~~ ~~~~ ~~~~~~ ~~~~~~~~~~~~~ Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? ~~~~~~~~~~~~~~~~~~ Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?  Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) Protection of natural habitat Preservation of open space Preservation of a historically important land area Preservation of a certified historic structure Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Total number of conservation easements Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Number of conservation easements on a certified historic structure included in (a) Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year | Number of states where property subject to conservation easement is located | Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~ Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year | Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year | $ Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items. If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: Revenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $ $ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: Revenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $ $  | LHA www.irs.gov/form990.

Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Part II Conservation Easements. Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

SCHEDULE D

Supplemental Financial Statements

2015

D R A F T

Early Learning Coalition of Broward County, Inc. 65-1060848 21 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

3 4 5 a b c d e Yes No 1 2 a b c d e f a b Yes No 1c 1d 1e 1f Yes No (a) (b) (c) (d) (e) 1 2 3 4 a b c d e f g a b c a b Yes No (i) (ii) 3a(i) 3a(ii) 3b (a) (b) (c) (d) 1a b c d e Total. Schedule D (Form 990) 2015 (continued) (Column (d) must equal Form 990, Part X, column (B), line 10c.) Two years back Three years back Four years back Schedule D (Form 990) 2015 Page Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): Public exhibition Scholarly research Preservation for future generations Loan or exchange programs Other Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?  Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included

• n Form 990, Part X?

If "Yes," explain the arrangement in Part XIII and complete the following table: ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amount Beginning balance Additions during the year Distributions during the year Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII ~~~~~  Complete if the organization answered "Yes" on Form 990, Part IV, line 10. Current year Prior year Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships ~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~ Other expenditures for facilities and programs Administrative expenses End of year balance ~~~~~~~~~~~~~ ~~~~~~~~ ~~~~~~~~~~ Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: Board designated or quasi-endowment Permanent endowment Temporarily restricted endowment The percentages on lines 2a, 2b, and 2c should equal 100%. | % | % | % Are there endowment funds not in the possession of the organization that are held and administered for the organization by: unrelated organizations related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? Describe in Part XIII the intended uses of the organization's endowment funds. ~~~~~~~~~~~~~~~~~~~~ Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other basis (investment) Cost or other basis (other) Accumulated depreciation Book value Land Buildings Leasehold improvements ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~ Equipment Other ~~~~~~~~~~~~~~~~~  Add lines 1a through 1e. | 

2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets Part IV Escrow and Custodial Arrangements. Part V Endowment Funds. Part VI Land, Buildings, and Equipment.

D R A F T

128,657. 117,899. 10,758. 10,758. County, Inc. 65-1060848 Early Learning Coalition of Broward 22 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

Total. Total. (a) (b) (c) (1) (2) (3) (a) (b) (c) (1) (2) (3) (4) (5) (6) (7) (8) (9) (a) (b) (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (a) (b) 1. Total. 2. Schedule D (Form 990) 2015 (Column (b) must equal Form 990, Part X, col. (B) line 15.) (Column (b) must equal Form 990, Part X, col. (B) line 25.) Description of security or category (Col. (b) must equal Form 990, Part X, col. (B) line 12.) | (Col. (b) must equal Form 990, Part X, col. (B) line 13.) | Schedule D (Form 990) 2015 Page Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Book value Method of valuation: Cost or end-of-year market value Financial derivatives Closely-held equity interests Other ~~~~~~~~~~~~~~~ ~~~~~~~~~~~ (A) (B) (C) (D) (E) (F) (G) (H) Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method of valuation: Cost or end-of-year market value Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. Description Book value  | Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. Description of liability Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Federal income taxes  | Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the

• rganization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

3 Part VII Investments - Other Securities. Part VIII Investments - Program Related. Part IX Other Assets. Part X Other Liabilities.

D R A F T

County, Inc. Due to Providers 65-1060848 7,376,318. 7,376,318. Early Learning Coalition of Broward X 23 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

1 2 3 4 5 1 a b c d e 2a 2b 2c 2d 2a 2d 2e 3 2e 1 a b c 4a 4b 4a 4b 3 4c. 4c 5 1 2 3 4 5 1 a b c d e 2a 2b 2c 2d 2a 2d 2e 1 2e 3 a b c 4a 4b 4a 4b 3 4c. 4c 5 Schedule D (Form 990) 2015 (This must equal Form 990, Part I, line 12.) (This must equal Form 990, Part I, line 18.) Schedule D (Form 990) 2015 Page Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12: ~~~~~~~~~~~~~~~~~~~ Net unrealized gains (losses) on investments Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines through ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines and Total revenue. Add lines and ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~  Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25: ~~~~~~~~~~~~~~~~~~~~~~~~~~ Donated services and use of facilities Prior year adjustments Other losses Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines through Subtract line from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines and Total expenses. Add lines and ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~  Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Part XIII Supplemental Information.

D R A F T

ELC has received a determination letter from the Internal Revenue Service (IRS) stating that it is exempt from Federal income tax under Section 509(a) of the Internal Revenue Code. ฀The provisions included in accounting principles generally accepted in the United States of America provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's 92,766,724. 0. 92,766,724. 0. 92,766,724. 92,779,078. 0. 92,779,078. 0. 92,779,078. Part X, Line 2: County, Inc. 65-1060848 Early Learning Coalition of Broward financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax

• return. ELC performed an evaluation of uncertain tax positions as of June

30, 2016, and determined that there were no matters that would require 24 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

5 Schedule D (Form 990) 2015 (continued) Schedule D (Form 990) 2015 Page

Part XIII Supplemental Information

D R A F T

recognition in the financial statements or, which may have any effect on its tax-exempt status. ฀As of June 30, 2016, the statute of limitations for fiscal years 2013 through 2016 remains open with the U.S. Federal jurisdiction or the various states and local jurisdictions in which ELC files tax returns. It is ELC's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. County, Inc. 65-1060848 Early Learning Coalition of Broward 25 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

SCHEDULE I (Form 990) Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. | Attach to Form 990. | Information about Schedule I (Form 990) and its instructions is at Open to Public Inspection Employer identification number General Information on Grants and Assistance Part I 1 2 Yes No Part II Grants and Other Assistance to Domestic Organizations and Domestic Governments. (f) 1 (a) (b) (c) (d) (e) (g) (h) 2 3 For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) (2015) Name of the organization Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed. Method of valuation (book, FMV, appraisal,

• ther)

Name and address of organization

• r government

EIN IRC section if applicable Amount of cash grant Amount of non-cash assistance Description of non-cash assistance Purpose of grant

• r assistance

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table Enter total number of other organizations listed in the line 1 table ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |  | LHA www.irs.gov/form990.

Grants and Other Assistance to Organizations, Governments, and Individuals in the United States

2015

DRAFT

Early Learning Coalition of Broward County, Inc. First Call for Help of Broward The School Board of Broward SR/VPK services Child Care Resource and 65-0589294 59-2274772 59-1487190 59-1083502 59-6000530 65-0165007 children birt children birt Broward early childhood educators who serve Broward early childhood children birt WAGE$ Program educators who serve Broward early childhood educators who serve 641,716. 83,461,934. 1,083,452. 919,316. 827,894. 361,269. 0. 0. 0. 0. 0. 0. Referral Services Broward Regional Health Planning Family Central, Inc. Nova Southeastern University RTCO - Support for RTCO - Support for RTCO - Support for County, Florida - 600 SE 3rd Children's Forum, Inc. X County, Inc. - 250 NE 33rd Street Council, Inc - 200 Oakwood Lane, 840 SW 81st Avenue 3301 College Avenue Avenue, 6th Floor - Fort 2807 Remington Green Circle 65-1060848

• Oakland Park, FL 33334

Suite 100 - Hollywood, FL 33020 North Lauderdale, FL 33068 Fort Lauderdale, FL 33314 Lauderdale, FL 33301 Tallahassee, FL 32308 26

2 Part III Grants and Other Assistance to Domestic Individuals. (e) (a) (b) (c) (d) (f) Part IV Supplemental Information. Schedule I (Form 990) (2015) Schedule I (Form 990) (2015) Page Complete if the organization answered "Yes" on Form 990, Part IV, line 22. Part III can be duplicated if additional space is needed. Method of valuation (book, FMV, appraisal, other) Type of grant or assistance Number of recipients Amount of cash grant Amount of non- cash assistance Description of non-cash assistance Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

DRAFT

Early Learning Coalition of Broward County, Inc. 65-1060848 27

For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Open to Public Inspection Attach to Form 990. | Information about Schedule J (Form 990) and its instructions is at Employer identification number Yes No 1a b 1b 2 2 3 4 a b c 4a 4b 4c Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. 5 5a 5b 6a 6b 7 8 9 a b 6 a b 7 8 9 For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2015 | | Name of the organization Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Travel for companions Housing allowance or residence for personal use Payments for business use of personal residence Tax indemnification and gross-up payments Discretionary spending account Health or social club dues or initiation fees Personal services (e.g., maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain ~~~~~~~~~~~ Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? ~~~~~~~~~~~~ Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Independent compensation consultant Form 990 of other organizations Written employment contract Compensation survey or study Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing

• rganization or a related organization:

Receive a severance payment or change-of-control payment? Participate in, or receive payment from, a supplemental nonqualified retirement plan? Participate in, or receive payment from, an equity-based compensation arrangement? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: The organization? Any related organization? If "Yes" to line 5a or 5b, describe in Part III. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: The organization? Any related organization? If "Yes" on line 6a or 6b, describe in Part III. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments not described on lines 5 and 6? If "Yes," describe in Part III Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~ If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?  LHA www.irs.gov/form990.

SCHEDULE J (Form 990) Part I Questions Regarding Compensation

Compensation Information

2015

D R A F T

Early Learning Coalition of Broward 65-1060848 X X X X X X X X X X X County, Inc. 28 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Note: (B) (C) (D) (E) (F) (i) (ii) (iii) (A) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) Schedule J (Form 990) 2015 Schedule J (Form 990) 2015 Page Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual. Breakdown of W-2 and/or 1099-MISC compensation Retirement and

• ther deferred

compensation Nontaxable benefits Total of columns (B)(i)-(D) Compensation in column (B) reported as deferred

• n prior Form 990

Base compensation Bonus & incentive compensation Other reportable compensation Name and Title

DRAFT

Early Learning Coalition of Broward County, Inc. 65-1060848 29

3 Part III Supplemental Information Schedule J (Form 990) 2015 Schedule J (Form 990) 2015 Page Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

DRAFT

Early Learning Coalition of Broward 65-1060848 County, Inc. 30

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at

Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. | Attach to Form 990 or 990-EZ. | (Form 990 or 990-EZ) Open to Public Inspection Employer identification number For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990 or 990-EZ) (2015) Name of the organization LHA www.irs.gov/form990.

SCHEDULE O

Supplemental Information to Form 990 or 990-EZ

2015

D R A F T

Form 990, Part I, Line 1, Description of Organization Mission: system for publicly-funded early education and care programs in Broward County, serving children from birth to thirteen years of age. Form 990, Part III, Line 4c, Program Service Accomplishments: addition, the Coalition provides information, as well as family engagement and support services to parents in order to empower them to play a more active role in their child's development. The Coalition has partnered with several agencies in Broward County to more effectively work toward achieving these goals. Form 990, Part VI, Section B, line 11: The Executive Committee and Board is presented the 990 for review at a public meeting. Form 990, Part VI, Section B, Line 12c: Potential conflicts are required to be presented for review at every meeting. Form 990, Part VI, Section B, Line 15: Based on comparative compensation and benefits paid to CEOs and other key employees by similar organizations, the Executive Committee of the board reviews and recommends salary and benefits for approval by the Board of Directors. Form 990, Part VI, Section C, Line 19: County, Inc. 65-1060848 Early Learning Coalition of Broward 31 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

2 Employer identification number Schedule O (Form 990 or 990-EZ) (2015) Schedule O (Form 990 or 990-EZ) (2015) Page Name of the organization

D R A F T

All public records are available upon request. County, Inc. 65-1060848 Early Learning Coalition of Broward 32 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1

• return. See

2 Additional (Not Automatic) 3-Month Extension, complete only Part II Note. Automatic 3-Month Extension, complete only Part I Enter filer's identifying number, see instructions Type or print Application Is For Return Code Application Is For Return Code STOP! Do not complete Part II if you were not already granted an automatic 3-month extension on a previously filed Form 8868. 4 5 6 7 8a b c 8a $ $ $ 8b Balance due. 8c 8868 Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete, and that I am authorized to prepare this form. Signature | Title | Date | Form 8868 (Rev. 1-2014) Page ¥ If you are filing for an and check this box ~~~~~~~~~~ | Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868. ¥ If you are filing for an (on page 1). Name of exempt organization or other filer, see instructions. Employer identification number (EIN) or Number, street, and room or suite no. If a P.O. box, see instructions. City, town or post office, state, and ZIP code. For a foreign address, see instructions. Social security number (SSN) Enter the Return code for the return that this application is for (file a separate application for each return) ~~~~~~~~~~~~~~~~~ Form 990 or Form 990-EZ Form 990-BL Form 4720 (individual) Form 990-PF 01 02 03 04 05 06 Form 1041-A 08 09 10 11 12 Form 4720 (other than individual) Form 5227 Form 6069 Form 8870 Form 990-T (sec. 401(a) or 408(a) trust) Form 990-T (trust other than above) ¥ The books are in the care of | Telephone No. | Fax No. | ¥ If the organization does not have an office or place of business in the United States, check this box ~~~~~~~~~~~~~~~~ | ¥ If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this | box | . If it is for part of the group, check this box and attach a list with the names and EINs of all members the extension is for. I request an additional 3-month extension of time until . For calendar year , or other tax year beginning , and ending . If the tax year entered in line 5 is for less than 12 months, check reason: Initial return Final return Change in accounting period State in detail why you need the extension If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit and any amount paid previously with Form 8868. Subtract line 8b from line 8a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions. Form (Rev. 1-2014)

Part II Additional (Not Automatic) 3-Month Extension of Time. Signature and Verification must be completed for Part II only. Only file the original (no copies needed).

D R A F T

X Early Learning Coalition of Broward County, Inc. 6301 NW 5th Way, No. 3400 - Ft Lauderdale, FL 33309 954-377-2188

• rder to file a complete and accurate return and to ensure all members
• f the board review the Form 990 before it is filed to the IRS.

0. 0. 0. 6301 NW 5th Way, No. 3400

• Ft. Lauderdale, FL 33309

65-1060848 0 1 CPA The taxpayer needs additional time to gather required information in May 15, 2017 JUL 1, 2015 JUN 30, 2016 Christine Klima 33 09370306 138138 ELC 2015.05050 EARLY LEARNING COALITION ELC____1