Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Child Development Center of The
EIN 11-3325105 • 501(c)3 • Old Bethpage, NY
Profile
Child development center of the hamptons, inc., operates a special education school for children with and without developmental delays and/or behavioral difficulties from three to five years of age with the goal of eventually expanding services to children through twenty-one years of age. In addition, the organization provides early intervention services to children under three years of age. All services are provided by new york state licensed and certified professionals, including special educators, speech pathologists, psychologists, social workers and physical and occupational therapists.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
10.98x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 115.3% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Up$28,108
Up $23,632 (+528%) from 2017
Liabilities
Up$308,645
Up $8,987 (+3.0%) from 2017
Net Assets
-
No earlier filing loaded for comparison.
Revenue
Up$14,856
Up $14,856 from 2017
Expenses
Down$211
Down $8,896 (-98%) from 2017
Net Income
Up$14,645
Up $23,752 (+261%) from 2017
Trend Graphs
Filings
Most recent year
2018 • Form 990EZSummary only. Only limited summary data is available for this year.
- Assets
- $28,108
- Liabilities
- $308,645
- Net assets
- -
- Revenue
- $14,856
- Expenses
- $211
- Net income
- $14,645
Latest Detailed Filing
The latest 2018 filing currently has summary financial data only. Showing the latest detailed filing from 2016 below.
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- Feb 8, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $370,839
Mission and Program Overview
Mission
Child development center of the hamptons, inc., operates a special education school for children with and without developmental delays and/or behavioral difficulties from three to five years of age with the goal of eventually expanding services to children through twenty-one years of age. In addition, the organization provides early intervention services to children under three years of age. All services are provided by new york state licensed and certified professionals, including special educators, speech pathologists, psychologists, social workers and physical and occupational therapists.
To operate a special education school for students with and without disabilities from the ages of three to five and early intervention services for children under three years of age.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $120,943 | $55,185 | ▼ $65,758 |
| Land, Buildings, and Equipment, Net | $40,154 | $0 | ▼ $40,154 |
| Cash and Non-Interest-Bearing Accounts | $9,830 | $10,937 | ▲ $1,107 |
| Prepaid Expenses and Deferred Charges | $8,962 | $0 | ▼ $8,962 |
| Savings and Temporary Cash Investments | $6,266 | $0 | ▼ $6,266 |
| Investments in Publicly Traded Securities | $297 | $297 | → $0 |
| Total Assets | $186,452 | $66,419 | ▼ $120,033 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $333,151 | $329,047 | ▼ $4,104 |
| Other Liabilities | $629,406 | $20,000 | ▼ $609,406 |
| Deferred Revenue | $1,845 | - | - |
| Total Liabilities | $964,402 | $349,047 | ▼ $615,355 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-777,950 | $-282,628 | ▲ $495,322 |
| Total Net Assets Fund Balance | $-777,950 | $-282,628 | ▲ $495,322 |
| Total Liabilities and Net Assets / Fund Balance | $186,452 | $66,419 | ▼ $120,033 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $5,507 | $5,507 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Ellen Paige Nelson | President |
| Linda Muhlenforth | Board Member |
| Michelle Flood | Board Member |
| John Herchenroder | Chief Compliance Officer |
| Robert S Budd | Chief Executive Officer |
| Susan Dickinson | Chief Financial Officer |
| Christopher Long | Chief Operating Officer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $347,434
- Investment Income
- $0
- Other Revenue
- $23,405
- Change in Net Assets
- $-222,444
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $370,839
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $370,839
- Total Revenue per Form 990
- $370,839
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $360,404 |
| Other Expenses | $232,879 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $258,549 | $8,551 | - | $267,100 |
| Other Employee Benefits | $61,657 | $2,039 | - | $63,696 |
| Occupancy | $36,701 | - | - | $36,701 |
| Fees for Services Other | $19,606 | $14,882 | - | $34,488 |
| Payroll Taxes | $26,530 | $878 | - | $27,408 |
| Fees for Services Accounting | - | $22,000 | - | $22,000 |
| Fees for Services Management | - | $21,261 | - | $21,261 |
| Insurance | $17,009 | $1,890 | - | $18,899 |
| Information Technology | $11,613 | - | - | $11,613 |
| Office Expenses | $6,002 | - | - | $6,002 |
| Depreciation Depletion | $5,759 | - | - | $5,759 |
| Other Expenses | $4,695 | - | - | $4,695 |
| All Other Expenses | $2,470 | - | - | $2,470 |
| Pension Plan Contributions | $2,130 | $70 | - | $2,200 |
| Total Functional Expenses | $521,712 | $71,571 | $0 | $593,283 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $593,283 |
| Total Expenses per Audited Statements | $593,283 |
| Total Expenses per Form 990 | $593,283 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Affiliates | $20,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- 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
- Yes
Governance Explanations
Form 990, Part VI, Section A, line 3
“The organization delegates management duties to family residences and essential enterprises for a management fee that is paid by the reporting organization.”
Form 990, Part VI, Section B, line 11
“Form 990 is prepared with reference to the audited financial statements which are reviewed by the board. The completed 990 is reviewed by senior management and distributed to the board immediately prior to submission.”
Form 990, Part VI, Section B, line 12C
“On or before july 1st of each year, the organization's board of directors must complete a conflict of interest declaration. The executive director and compliance officer shall annually review all such declarations and advise the board of directors concerning potential conflicts indicated by the delcarations.”
Form 990, Part VI, Section B, line 15
“The organization uses an outside independent accounting consulting firm with expertise in the not-for-profit industry to perform a compensation analysis for the ceo and other corporate officers. The compensation analyses include the following: compensation surveys based upon the compensation and fringe benefits reported on the 990 tax returns for comparable agencies in the industry. The results of this compensation analysis are presented to the compensation committee of the board of directors, who reviews the analysis to determine appropriate compensation levels and ensure compliance with the due diligence guidelines as outlined in irc 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes and board resolutions.”
Form 990, Part VI, Section C, line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Child Development Center of the
- EIN
- 11-3325105
- Phone
- 5168701600
- Address
- 191 SWEET HOLLOW ROAD, OLD BETHPAGE, NY 11804
Signing Officer
- Name
- Susan Dickinson
- Title
- CFO
- Phone
- 5168701600
- Signed
- 2017-02-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Robert S Budd
- Formed
- 1996
- Legal Domicile
- Ny
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 17
- Volunteers
- 0
Preparer
- Firm
- Baker Tilly Virchow Krause LLP
- Address
- 125 Baylis Road Suite 300, Melville, NY 11747
- Preparer
- Gordon Siess CPA
- Phone
- 6317527400
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“GAIN ON WRITE DOWN OF LIABILITIES TO NET SETTLEMENT VALUE 752,161. Loss on write-off of fixed assets -34,395.”
Change of Accounting Method
“As of and for the year ended June 30, 2015, the financial statements of the Preschool have been prepared on the accrual basis of accounting. Due to the Preschool electing to cease operations as of July 1, 2016, the liquidation basis of accounting was adopted as of and for the year ended June 30, 2016.”
Financial Statement Notes
Part X, Line 2:
“Management has evaluated the Preschool's tax positions and concluded that the Preschool has not taken any uncertain tax positions that require adjustment to the financial statements to comply with the provisions of "Accounting Standards Codification 740". Generally, the Preschool is no longer subject to income tax examination by United States federal, state, or local tax authorities for years before 2013, which is the standard statute of limitations look-back period.”
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| IRS990/Desc | 0 | The Child Development Center of the Hamptons Preschool uses the Core Knowledge Preschool Sequence as our classroom curriculum. The Core Knowledge Preschool Sequence is aligned with the New York State standards for early learning. The children learn developmentally appropriate skills in a logical and sequential manner. By providing a solid and well-rounded foundation of skills in all developmental areas, we lay the groundwork for future learning. Our goal at the Child Development Center of the Hamptons Preschool is to build each student's unique strength and address each student's individual needs. In this way, we prepare every child to reach his or her potential. Special education, counseling, applied behavior analysis, physical therapy, occupational therapy and speech and language pathology are services available in the preschool. CDCH has 27 students enrolled in the preschool. |
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| IRS990/MissionDesc | 0 | CHILD DEVELOPMENT CENTER OF THE HAMPTONS, INC., OPERATES A SPECIAL EDUCATION SCHOOL FOR CHILDREN WITH AND WITHOUT DEVELOPMENTAL DELAYS AND/OR BEHAVIORAL DIFFICULTIES FROM THREE TO FIVE YEARS OF AGE WITH THE GOAL OF EVENTUALLY EXPANDING SERVICES TO CHILDREN THROUGH TWENTY-ONE YEARS OF AGE. IN ADDITION, THE ORGANIZATION PROVIDES EARLY INTERVENTION SERVICES TO CHILDREN UNDER THREE YEARS OF AGE. ALL SERVICES ARE PROVIDED BY NEW YORK STATE LICENSED AND CERTIFIED PROFESSIONALS, INCLUDING SPECIAL EDUCATORS, SPEECH PATHOLOGISTS, PSYCHOLOGISTS, SOCIAL WORKERS AND PHYSICAL AND OCCUPATIONAL THERAPISTS. |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 61657 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 63696 |
| IRS990/OtherExpensesGrp/Desc | 0 | Bad Debt Expense |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | RENTAL EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | CLASSROOM SUPPLIES/FOOD |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 34923 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 22589 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11479 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4695 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 34923 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22589 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11479 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4695 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 629406 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 20000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | miscellaneous income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23405 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 23405 |
| IRS990/OtherRevenueTotalAmt | 0 | 23405 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 8551 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 258549 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 267100 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 878 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26530 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27408 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 70 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 2130 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2200 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 8962 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT S BUDD |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 624200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 624200 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PRESCHOOL TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DAY CARE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RELATED SERVICE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 172866 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 160723 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 13845 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 172866 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 160723 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 13845 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4 |
| IRS990/PYOtherExpensesAmt | 0 | 268117 |
| IRS990/PYOtherRevenueAmt | 0 | 15259 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 411633 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -229579 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 388358 |
| IRS990/PYTotalExpensesAmt | 0 | 656475 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 426896 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -222444 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 347434 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 6266 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 593283 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 5507 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5507 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 20000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO AFFILIATES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 370839 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Management has evaluated the Preschool's tax positions and concluded that the Preschool has not taken any uncertain tax positions that require adjustment to the financial statements to comply with the provisions of "Accounting Standards Codification 740". Generally, the Preschool is no longer subject to income tax examination by United States federal, state, or local tax authorities for years before 2013, which is the standard statute of limitations look-back period. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 593283 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 20000 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 370839 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 370839 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 593283 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | All brochures and registration forms contain a statement that the school admission's policies do not discriminate against anyone on the basis of race. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | DURING THE YEAR ENDED JUNE 30, 2016, THE ORGANIZATION EARNED 49% OF ITS REVENUE FROM THE STATE EDUCATION DEPARTMENT. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 15000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 15322 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 5000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 295962 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 259615 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 207692 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 171346 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 71275 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 16551 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 11935 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 3 | 14632 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 17294 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 16970 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 17258 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 3 | 17708 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 43132 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 28490 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 13521 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 3 | 7390 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROBERT S BUDD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | CHRISTOPHER LONG |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | Susan Dickinson |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | JOHN HERCHENRODER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHIEF EXECUTIVE OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CHIEF OPERATING OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | CHIEF FINANCIAL OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 3 | CHIEF COMPLIANCE OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 3 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 336626 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 265728 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 3 | 216076 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS FOR THE CEO AND OTHER CORPORATE OFFICERS. THE COMPENSATION ANALYSES INCLUDE THE FOLLOWING: COMPENSATION SURVEYS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DELEGATES MANAGEMENT DUTIES TO FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES FOR A MANAGEMENT FEE THAT IS PAID BY THE REPORTING ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS PREPARED WITH REFERENCE TO THE AUDITED FINANCIAL STATEMENTS WHICH ARE REVIEWED BY THE BOARD. THE COMPLETED 990 IS REVIEWED BY SENIOR MANAGEMENT AND DISTRIBUTED TO THE BOARD IMMEDIATELY PRIOR TO SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ON OR BEFORE JULY 1ST OF EACH YEAR, THE ORGANIZATION'S BOARD OF DIRECTORS MUST COMPLETE A CONFLICT OF INTEREST DECLARATION. THE EXECUTIVE DIRECTOR AND COMPLIANCE OFFICER SHALL ANNUALLY REVIEW ALL SUCH DECLARATIONS AND ADVISE THE BOARD OF DIRECTORS CONCERNING POTENTIAL CONFLICTS INDICATED BY THE DELCARATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS FOR THE CEO AND OTHER CORPORATE OFFICERS. THE COMPENSATION ANALYSES INCLUDE THE FOLLOWING: COMPENSATION SURVEYS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GAIN ON WRITE DOWN OF LIABILITIES TO NET SETTLEMENT VALUE 752,161. Loss on write-off of fixed assets -34,395. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | As of and for the year ended June 30, 2015, the financial statements of the Preschool have been prepared on the accrual basis of accounting. Due to the Preschool electing to cease operations as of July 1, 2016, the liquidation basis of accounting was adopted as of and for the year ended June 30, 2016. |
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