Civic Intelligence

Building Blocks Developmental Pre-School Inc

990 • Fiscal year 2021 • EIN 11-2682219

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 06, 2021

29 Pinewood DriveCommack, NY 11725

(631) 499-1237

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.54x

Higher debt load relative to assets than 67% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

54th percentile

0.27x

Higher debt load relative to revenue than 54% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Net Margin

28th percentile

0.6%

Higher net margin than 28% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$316,901

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Asset Growth

35th percentile

4.5%

Faster asset growth than 35% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

17th percentile

-9.0%

Faster revenue growth than 17% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$4,320,765

Up $185,226 (+4.5%) from 2020

Net Assets

Up

$2,004,657

Up $52,746 (+2.7%) from 2020

Liabilities

Up

$2,316,108

Up $132,480 (+6.1%) from 2020

Revenue

Down

$8,551,008

Down $850,167 (-9.0%) from 2020

Expenses

Down

$8,498,262

Down $712,537 (-7.7%) from 2020

Net Income

Down

$52,746

Down $137,630 (-72%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $3,213,490Liabilities 2010: $1,552,292Net Assets 2010: $1,661,1982010Assets 2011: $2,782,131Liabilities 2011: $1,116,183Net Assets 2011: $1,665,9482011Assets 2012: $2,417,001Liabilities 2012: $732,741Net Assets 2012: $1,684,2602012Assets 2013: $2,379,659Liabilities 2013: $683,197Net Assets 2013: $1,696,4622013Assets 2014: $2,552,652Liabilities 2014: $844,753Net Assets 2014: $1,707,8992014Assets 2015: $2,587,179Liabilities 2015: $866,678Net Assets 2015: $1,720,5012015Assets 2016: $2,643,343Liabilities 2016: $913,137Net Assets 2016: $1,730,2062016Assets 2017: $2,681,087Liabilities 2017: $935,303Net Assets 2017: $1,745,7842017Assets 2018: $3,284,667Liabilities 2018: $1,528,114Net Assets 2018: $1,756,5532018Assets 2019: $2,695,275Liabilities 2019: $933,740Net Assets 2019: $1,761,5352019Assets 2020: $4,135,539Liabilities 2020: $2,183,628Net Assets 2020: $1,951,9112020Assets 2021: $4,320,765Liabilities 2021: $2,316,108Net Assets 2021: $2,004,6572021Assets 2022: $2,960,500Liabilities 2022: $952,290Net Assets 2022: $2,008,2102022Assets 2023: $4,297,345Liabilities 2023: $2,121,467Net Assets 2023: $2,175,8782023Assets 2024: $4,302,771Liabilities 2024: $2,016,077Net Assets 2024: $2,286,6942024Assets 2025: $9,796,709Liabilities 2025: $7,347,838Net Assets 2025: $2,448,8712025

Highlighted filing

2021

Assets$4,320,765
Liabilities$2,316,108
Net Assets$2,004,657

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0Expenses 2010: $9,579,6602010Revenue 2011: $9,130,070Expenses 2011: $9,125,320Net Income 2011: $4,7502011Revenue 2012: $8,242,382Expenses 2012: $8,224,070Net Income 2012: $18,3122012Revenue 2013: $7,432,812Expenses 2013: $7,420,610Net Income 2013: $12,2022013Revenue 2014: $7,236,159Expenses 2014: $7,224,722Net Income 2014: $11,4372014Revenue 2015: $7,844,632Expenses 2015: $7,832,030Net Income 2015: $12,6022015Revenue 2016: $7,708,042Expenses 2016: $7,698,337Net Income 2016: $9,7052016Revenue 2017: $8,175,277Expenses 2017: $8,159,699Net Income 2017: $15,5782017Revenue 2018: $8,850,392Expenses 2018: $8,839,623Net Income 2018: $10,7692018Revenue 2019: $8,882,703Expenses 2019: $8,877,721Net Income 2019: $4,9822019Revenue 2020: $9,401,175Expenses 2020: $9,210,799Net Income 2020: $190,3762020Revenue 2021: $8,551,008Expenses 2021: $8,498,262Net Income 2021: $52,7462021Revenue 2022: $8,622,082Expenses 2022: $8,618,529Net Income 2022: $3,5532022Revenue 2023: $9,957,798Expenses 2023: $9,790,130Net Income 2023: $167,6682023Revenue 2024: $12,038,093Expenses 2024: $11,927,277Net Income 2024: $110,8162024Revenue 2025: $12,496,985Expenses 2025: $12,334,808Net Income 2025: $162,1772025

Highlighted filing

2021

Revenue$8,551,008
Expenses$8,498,262
Net Income$52,746
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 6, 2021
Return Version
2020v4.0
Gross Receipts
$8,551,008
Mission and Program Overview

Mission

The essential function of the school is to establish, maintain and operate a school for special needs children and typically developing children of nursery school and pre-kindergarten age. The preschoolers with disabilities typically evidence speech and language impairments, social and emotional disorders, hearing impairments, learning disabilities, motoric deficits and other types of global developmental delays.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,898,734$2,247,904▼ $650,830
Cash and Non-Interest-Bearing Accounts$1,121,498$1,963,323▲ $841,825
Land, Buildings, and Equipment, Net$80,028$69,899▼ $10,129
Prepaid Expenses and Deferred Charges-$4,360-
Total Assets$4,135,539$4,320,765▲ $185,226
Other Assets Total$35,279$35,279→ $0
Liabilities
Accounts Payable and Accrued Expenses$878,501$1,175,305▲ $296,804
Unsecured Notes Loans Payable$1,274,962$974,097▼ $300,865
Deferred Revenue$30,165$166,706▲ $136,541
Total Liabilities$2,183,628$2,316,108▲ $132,480
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,951,911$2,004,657▲ $52,746
Total Net Assets Fund Balance$1,951,911$2,004,657▲ $52,746
Total Liabilities and Net Assets / Fund Balance$4,135,539$4,320,765▲ $185,226

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$69,899$374,039$443,938
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna CharbonneauExecutive DiFT$217,551$99,350$316,901
Donna CharbonneauExecutive Director-$217,551$99,350$316,901
Dorothy AversanoAssistant DiFT$177,785$56,779$234,564
Dorothy AversanoAssistant Director-$177,785$36,698$234,564
Mary RousseauClinical COOFT$124,806$52,196$177,002
Mary RousseauClinical Coordinator-$124,806$52,196$177,002
Rosemary FaiellaSpecial EducFT$109,589$47,120$156,709
Rosemary FaiellaSpecial Education Te-$109,589-$156,709
Debra RauseoEducationalFT$155,208-$155,208
Debra RauseoEducational Coordina-$155,208$67,201$155,208
Beth RosenPsychologistFT$113,172$36,533$149,705
Colleen RiccardelliSpecial EducFT$107,465$34,097$141,562

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$534,897
Program Service Revenue
$8,016,111
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$52,746

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,551,008
Total Revenue per Audited Statements
$8,551,008
Total Revenue per Form 990
$8,551,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,400,315
Other Expenses$1,097,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,805,929$305,739-$5,111,668
Pension Plan Contributions$1,082,123--$1,082,123
Other Employee Benefits$283,473$162,028-$445,501
Payroll Taxes$421,816$22,306-$444,122
Occupancy$331,084$91,456-$422,540
Current Officers, Directors, Trustees, and Key Employees$217,551$99,350-$316,901
Fees for Services Other$140,907$51,785-$192,692
Office Expenses$62,465$89,822-$152,287
Fees for Services Accounting-$84,125-$84,125
Insurance-$49,618-$49,618
Information Technology-$47,486-$47,486
Depreciation Depletion$13,798--$13,798
Interest-$12,688-$12,688
Fees for Services Legal-$4,046-$4,046
Advertising$2,252$745-$2,997
Conferences and Meetings$731--$731
Other Expenses$165$4,840-$165
Total Functional Expenses$7,419,382$1,078,880$0$8,498,262

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,498,262
Total Expenses per Audited Statements$8,498,262
Total Expenses per Form 990$8,498,262
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 presented to the board at a regular board meeting and is reviewed before signing.

Form 990, Page 6, Part VI, Line 12C

Yes they consistently monitor and enforce compliance with the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

Approval by the board or compensation committee.

Form 990, Page 6, Part VI, Line 15B

Approval by the board or compensation committee.

Form 990, Page 6, Part VI, Line 19

Governing documents will be available upon request to the public.

Filing and Contact Details

Filer

Filer Name
Building Blocks Developmental
EIN
11-2682219
Phone
6314991237
Address
29 PINEWOOD DRIVE, COMMACK, NY 11725

Signing Officer

Name
Donna Charbonneau
Title
Executive Director
Phone
6314991237
Signed
2021-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Charbonneau
Formed
1984
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
212

Preparer

Firm
Cullen & Danowski Llp
Address
1650 ROUTE 112, PORT JEFFERSON STA, NY 11776-3060
Preparer
Jill S Sanders CPA
Phone
6314733400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The essential function of the school is to establish, maintain and operate a school for special needs children and typically developing children of nursery school and pre-kindergarten age. The preschoolers with disabilities typically evidence speech and language impairments, social and emotional disorders, hearing impairments, learning disabilities, motoric deficits and other types of global developmental delays.

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated the schools tax position and concluded that the school has taken no uncertain tax positions that require financial statement recognition or disclosure.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt11CLINICAL COO
IRS990/Form990PartVIISectionAGrp/TitleTxt12EDUCATIONAL
IRS990/Form990PartVIISectionAGrp/TitleTxt13ASSISTANT DI
IRS990/Form990PartVIISectionAGrp/TitleTxt14PSYCHOLOGIST
IRS990/Form990PartVIISectionAGrp/TitleTxt15SPECIAL EDUC
IRS990/Form990PartVIISectionAGrp/TitleTxt16SPECIAL EDUC
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IRS990/FormationYr01984
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IRS990/MissionDesc0THE ESSENTIAL FUNCTION OF THE SCHOOL IS TO ESTABLISH, MAINTAIN AND OPERATE A SCHOOL FOR SPECIAL NEEDS CHILDREN AND TYPICALLY DEVELOPING CHILDREN OF NURSERY SCHOOL AND PRE-KINDERGARTEN AGE. THE PRESCHOOLERS WITH DISABILITIES TYPICALLY EVIDENCE SPEECH AND LANGUAGE IMPAIRMENTS, SOCIAL AND EMOTIONAL DISORDERS, HEARING IMPAIRMENTS, LEARNING DISABILITIES, MOTORIC DEFICITS AND OTHER TYPES OF GLOBAL DEVELOPMENTAL DELAYS.
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
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IRS990/OtherExpensesGrp/ProgramServicesAmt057088
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IRS990/PrincipalOfficerNm0DONNA CHARBONNEAU
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THE SCHOOLS TAX POSITION AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE ARE AWARDED. THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES REVENUES FROM: NEW YORK STATE EDUCATION DEPARTMENT NEW YORK STATE DEPARTMENT OF HEALTH NASSAU COUNTY SOCIAL SERVICES SUFFOLK COUNTY SOCIAL SERVICES FEDERAL PROGRAMS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3177785
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4109589
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt141774
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt256779
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt336698
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt027097
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt110422
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt210422
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONNA CHARBONNEAU
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARY ROUSSEAU
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DEBRA RAUSEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3DOROTHY AVERSANO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4ROSEMARY FAIELLA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CLINICAL COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2EDUCATIONAL COORDINA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3ASSISTANT DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4SPECIAL EDUCATION TE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1177002
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IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.80$7.35$2.45$12.5$12.3$0.16
2024Detailed filing. Detailed filing data is available for this year.$4.30$2.02$2.29$12.0$11.9$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.30$2.12$2.18$9.96$9.79$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.95$2.01$8.62$8.62$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$2.32$2.00$8.55$8.50$0.05
2020Detailed filing. Detailed filing data is available for this year.$4.14$2.18$1.95$9.40$9.21$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.70$0.93$1.76$8.88$8.88$0.00
2018Detailed filing. Detailed filing data is available for this year.$3.28$1.53$1.76$8.85$8.84$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.68$0.94$1.75$8.18$8.16$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.64$0.91$1.73$7.71$7.70$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.59$0.87$1.72$7.84$7.83$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.55$0.84$1.71$7.24$7.22$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.68$1.70$7.43$7.42$0.01
2012Summary only. Only limited summary data is available for this year.$2.42$0.73$1.68$8.24$8.22$0.02
2011Summary only. Only limited summary data is available for this year.$2.78$1.12$1.67$9.13$9.13$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$1.55$1.66$9.58