Civic Intelligence

All My Children Daycare & Nursery School

EIN 11-3371679 • 501(c)3 • Jamaica Estates, NY

Profile

The organization operates a daycare center and nursery school with various programs to help children grow emotionally and physically. Teach religious jewish studies, activities and observances of jewish holidays. Schedule o

175-44 Mayfield RoadJamaica Estates, NY 11432

aol.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.64x

Higher debt load relative to assets than 84% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.37x

Higher debt load relative to revenue than 64% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Net Margin

34th percentile

0.8%

Higher net margin than 34% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$323,881

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

NTEE P • $25M-$50M nonprofits • Source year 2024

Asset Growth

64th percentile

10%

Faster asset growth than 64% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-0.3%

Faster revenue growth than 26% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$27,589,068

Up $2,569,257 (+10%) from 2023

Liabilities

Up

$17,625,584

Up $2,204,565 (+14%) from 2023

Net Assets

Up

$9,963,484

Up $364,692 (+3.8%) from 2023

Revenue

Down

$47,676,011

Down $162,416 (-0.3%) from 2023

Expenses

Up

$47,311,323

Up $2,186,173 (+4.8%) from 2023

Net Income

Down

$364,688

Down $2,348,589 (-87%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $3,411,201Liabilities 2011: $488,091Net Assets 2011: $2,923,1102011Assets 2012: $5,331,776Liabilities 2012: $1,518,924Net Assets 2012: $3,812,8522012Assets 2013: $5,150,978Liabilities 2013: $1,793,156Net Assets 2013: $3,357,8222013Assets 2014: $6,208,217Liabilities 2014: $2,648,599Net Assets 2014: $3,559,6182014Assets 2015: $6,156,089Liabilities 2015: $2,245,816Net Assets 2015: $3,910,2732015Assets 2016: $8,098,471Liabilities 2016: $3,018,948Net Assets 2016: $5,079,5232016Assets 2017: $6,618,040Liabilities 2017: $3,267,386Net Assets 2017: $3,350,6542017Assets 2018: $6,523,801Liabilities 2018: $3,284,430Net Assets 2018: $3,239,3712018Assets 2019: $7,826,125Liabilities 2019: $4,498,606Net Assets 2019: $3,327,5192019Assets 2020: $9,839,480Liabilities 2020: $8,124,974Net Assets 2020: $1,714,5062020Assets 2021: $13,560,786Liabilities 2021: $10,942,659Net Assets 2021: $2,618,1272021Assets 2022: $22,151,399Liabilities 2022: $15,265,884Net Assets 2022: $6,885,5152022Assets 2023: $25,019,811Liabilities 2023: $15,421,019Net Assets 2023: $9,598,7922023Assets 2024: $27,589,068Liabilities 2024: $17,625,584Net Assets 2024: $9,963,4842024

Highlighted filing

2024

Assets$27,589,068
Liabilities$17,625,584
Net Assets$9,963,484

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2011: $4,050,7992011Revenue 2012: $9,316,306Expenses 2012: $8,470,045Net Income 2012: $846,2612012Revenue 2013: $11,828,678Expenses 2013: $12,326,457Net Income 2013: -$497,7792013Revenue 2014: $25,277,287Expenses 2014: $24,931,796Net Income 2014: $345,4912014Revenue 2015: $27,443,250Expenses 2015: $27,092,595Net Income 2015: $350,6552015Revenue 2016: $28,314,910Expenses 2016: $27,145,660Net Income 2016: $1,169,2502016Revenue 2017: $25,433,239Expenses 2017: $27,162,108Net Income 2017: -$1,728,8692017Revenue 2018: $25,632,334Expenses 2018: $25,743,617Net Income 2018: -$111,2832018Revenue 2019: $26,883,834Expenses 2019: $26,795,686Net Income 2019: $88,1482019Revenue 2020: $25,601,306Expenses 2020: $27,214,319Net Income 2020: -$1,613,0132020Revenue 2021: $26,442,381Expenses 2021: $25,538,760Net Income 2021: $903,6212021Revenue 2022: $36,338,776Expenses 2022: $32,071,388Net Income 2022: $4,267,3882022Revenue 2023: $47,838,427Expenses 2023: $45,125,150Net Income 2023: $2,713,2772023Revenue 2024: $47,676,011Expenses 2024: $47,311,323Net Income 2024: $364,6882024

Highlighted filing

2024

Revenue$47,676,011
Expenses$47,311,323
Net Income$364,688

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$27.6$17.6$9.96$47.7$47.3$0.36
2023Detailed filing. Detailed filing data is available for this year.$25.0$15.4$9.60$47.8$45.1$2.71
2022Detailed filing. Detailed filing data is available for this year.$22.2$15.3$6.89$36.3$32.1$4.27
2021Detailed filing. Detailed filing data is available for this year.$13.6$10.9$2.62$26.4$25.5$0.90
2020Detailed filing. Detailed filing data is available for this year.$9.84$8.12$1.71$25.6$27.2$1.61
2019Detailed filing. Detailed filing data is available for this year.$7.83$4.50$3.33$26.9$26.8$0.09
2018Detailed filing. Detailed filing data is available for this year.$6.52$3.28$3.24$25.6$25.7$0.11
2017Detailed filing. Detailed filing data is available for this year.$6.62$3.27$3.35$25.4$27.2$1.73
2016Detailed filing. Detailed filing data is available for this year.$8.10$3.02$5.08$28.3$27.1$1.17
2015Detailed filing. Detailed filing data is available for this year.$6.16$2.25$3.91$27.4$27.1$0.35
2014Detailed filing. Detailed filing data is available for this year.$6.21$2.65$3.56$25.3$24.9$0.35
2013Summary only. Only limited summary data is available for this year.$5.15$1.79$3.36$11.8$12.3$0.50
2012Summary only. Only limited summary data is available for this year.$5.33$1.52$3.81$9.32$8.47$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.49$2.92$4.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 27, 2026
Return Version
2023v6.0
Gross Receipts
$47,676,011
Mission and Program Overview

Mission

The organization operates a day care center and nursery school with various programs to help children grow emotionally and physically. Teach religious jewish studies, activies and observances of jewish holidays. Schedule o

The organization operates a day care center and nursery school with various programs to help children grow emotionally and physically. Schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$17,550,189$13,452,540▼ $4,097,649
Intangible Assets-$6,342,885-
Land, Buildings, and Equipment, Net$4,027,451$4,175,465▲ $148,014
Cash and Non-Interest-Bearing Accounts$2,746,746$2,918,441▲ $171,695
Loans From Officers Directors$79,182$183,060▲ $103,878
Other Notes and Loans Receivable, Net$33,807$65,181▲ $31,374
Prepaid Expenses and Deferred Charges$36,558$5,305▼ $31,253
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$25,019,811$27,589,068▲ $2,569,257
Other Assets Total$625,060$629,251▲ $4,191
Liabilities
Deferred Revenue$8,529,447$7,109,498▼ $1,419,949
Other Liabilities-$6,426,063-
Accounts Payable and Accrued Expenses$3,468,740$3,288,428▼ $180,312
Unsecured Notes Loans Payable$2,730,348--
Mortgage Notes Payable Secured by Investment Property$613,298$618,535▲ $5,237
Total Liabilities$15,421,015$17,625,584▲ $2,204,569
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,598,796$9,963,484▲ $364,688
Total Net Assets Fund Balance$9,598,796$9,963,484▲ $364,688
Total Liabilities and Net Assets / Fund Balance$25,019,811$27,589,068▲ $2,569,257

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,175,465$3,399,361$7,574,826
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ofer ShakedDirectorFT$240,782$48,500$289,282
Laurie ShakedDirectorFT$232,867$91,014$277,957
Aida JunikDirectorFT$227,168$39,501$266,669
Bella ShamsievCEOFT$222,606$25,290$247,896
Dalit TeshubaDirectorFT$222,486$45,090$247,776
Gerald GartnerControllerFT$201,410$48,500$201,410
Benjamin BlumbergControllerFT$155,900$25,290$155,900
Shneor FridmanControllerFT$91,842$7,500$99,342

Board Members and Trustees

NameTitle
Shlomo NisanovPresident
Sarit Ponte - ZalmanovDirector
Avital AdarTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ez Bh ConstructionConstructionPO B 20092, Worcester, MA 01602$839,556
Safety Zone LLCSecurity1173 Lincoln Place, Brooklyn, NY 11213$167,569
A - One MechandisingSupplies170 SCHUYLER AVENUE, North Arlington, NJ 07031$162,024
Best Value FoodFood475 MOLA BLVD, Elmwood Park, NJ 07407$132,978
Perry LawAttorney1740 BROADWAY, New York, NY 10019$103,468
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$47,676,011
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$364,688

Audited Revenue Reconciliation

Revenue per Audited Statements
$47,676,011
Total Revenue per Audited Statements
$47,676,011
Total Revenue per Form 990
$47,676,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,969,703
Salaries, Compensation, and Employee Benefits$19,828,780
Grants and Similar Amounts Paid$512,840
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,492,224$773,282-$18,265,506
All Other Expenses$3,548,395$409,798-$3,958,193
Current Officers, Directors, Trustees, and Key Employees-$1,563,274-$1,563,274
Other Expenses$1,152,358$575,880-$1,152,358
Grants to Domestic Orgs$512,840--$512,840
Depreciation Depletion$511,044--$511,044
Insurance$294,886$56,658-$351,544
Advertising$233,285--$233,285
Total Functional Expenses$43,847,331$3,463,992$0$47,311,323

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$47,311,323
Total Expenses per Audited Statements$47,311,323
Total Expenses per Form 990$47,311,323
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bnos Hamelech Lubavitch GirlsKingston, PA501(c)3Religous$104,500
Cheder Menachem IncLuzerne, PA501(c)3Religous$67,000
Ohel Sarah Daycare CenterBrooklyn, NY501(c)3Religous$49,500
Chabad Of FlushingFlushing, NY501(c)3Religous$29,505
Israeli Center New Jersey INCHillside, NJ501(c)3Religous$27,000
Congregation Bais Tzvi YosefKingston, PA501(c)3Religous$20,270
Ezrat Israel IncBrooklyn, NY501(c)3Religous$15,872
Chabad Gan YavnehTeaneck, NJ501(c)3Religous$15,164
Sharey TefilahFlushing, NY501(c)3Religous$15,000
Kehilat Sephardim Of AhavatFlushing, NY501(c)3Religous$14,000
Bais Menachem Youth DevelopmeCanadensis, PA501(c)3Religous$10,000
Meir Isa Bracha IncBrooklyn, NY501(c)3Religous$8,500
ChazaqFlushing, NY501(c)3Religous$8,300
United Talmidei Hakvutze IncBrooklyn, NY501(c)3Religous$7,580
Mi Kiamcha YisroelFlushing, NY501(c)3Religous$7,560
Maon LatzmaBrooklyn, NY501(c)3Religous$7,000
Kneset MordechaiBrooklyn, NY501(c)3Religous$5,770
American Friends Of YeshivatBrooklyn, NY501(c)3Religous$5,160
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Bella ShamsievCEOClassroom Rent 175-44No-
Ofer Shaked Dalit TeshubDirectorClassroom Rent 561 UticaNo-
Ofer Shaked Dalit TeshubDirectorClassroom Rent 110 RidgeNo-
Ofer Shaked Dalit TeshubDirectorClassroom Rent 106 RidgeNo-
Ofer Shaked Dalit TeshubDirectorClassroom Rent 101West 85No-
Ofer Shaked Dalit TeshubDirectorClassroom Rent 620 AmstreNo-
Rabbi NissanovBoardReligious ServicesNo-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$79,182$183,060▲ $103,878
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Leases$4,827,897
Rou Leases$1,598,166
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 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Part VI, Section B, Line 11B

The organazation reviews the 990 by comparing it to the general ledger and making sure that the numbers tie in.

Form 990, Part VI, Section B, Line 12C

The board members, directors, officers and key employeesare required to recuse themselves from any decison making if there were to be an instance where there might be a conflict of interest. The board reviews and confirms that there were no conflicts of interest during the year.

Form 990, Part VI, Section B, Line 15A

The organizations hr department researches various other entities within the community administering similar programs requiring all of the qualities and expertise their top employees would need to assure that they can administer efficiently all programs and grants awarded to the organiztion by alll government agencies.

Form 990, Part VI, Section B, Line 15B

The organizations hr department researches various other entities within the community administering similar programs requiring all of the qualities and expertise their top employees would need to assure that they can administer efficiently all programs and grants awarded to the organiztion by alll government agencies.

Form 990, Part VI, Section C, Line 19

The organazation does not make it's governing documents and financial statements available to the public unless requested by the grantor to do so.

Filing and Contact Details

Filer

Filer Name
All My Children Daycare & Nursery School
EIN
11-3371679
Phone
7186581563
Address
175-44 MAYFIELD ROAD, JAMAICA ESTATES, NY 11432

Signing Officer

Name
Shlomo Nisanov
Title
President
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bella Shamsiev
Formed
1997
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
640

Preparer

Firm
Saul N Friedman & Company
Address
1333 60th Street, Brooklyn, NY 11219
Preparer
Mordechai Lebovits CPA
Phone
7182321111
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: in the town of jamaica estates, county of queens, state of new york, with written approval of the new york city department of health, to provide developmentally appropriate materials, equipment and activities that afford the children the opportunity to grow emotionally and physically. These goals are best achieved when children have the freedom and space in which to explore, make discoveries and share their ideas. Our center makes these opportunities available to each child.

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IRS990/MissionDesc0THE ORGANIZATION OPERATES A DAY CARE CENTER AND NURSERY SCHOOL WITH VARIOUS PROGRAMS TO HELP CHILDREN GROW EMOTIONALLY AND PHYSICALLY. TEACH RELIGIOUS JEWISH STUDIES, ACTIVIES AND OBSERVANCES OF JEWISH HOLIDAYS. SCHEDULE O
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IRS990/ProgSrvcAccomActy3Grp/Desc0IN THE TOWN OF JAMAICA ESTATES, COUNTY OF QUEENS, STATE OF NEW YORK, WITH WRITTEN APPROVAL OF THE NEW YORK CITY DEPARTMENT OF HEALTH, TO PROVIDE DEVELOPMENTALLY APPROPRIATE MATERIALS, EQUIPMENT AND ACTIVITIES THAT AFFORD THE CHILDREN THE OPPORTUNITY TO GROW EMOTIONALLY AND PHYSICALLY. THESE GOALS ARE BEST ACHIEVED WHEN CHILDREN HAVE THE FREEDOM AND SPACE IN WHICH TO EXPLORE, MAKE DISCOVERIES AND SHARE THEIR IDEAS. OUR CENTER MAKES THESE OPPORTUNITIES AVAILABLE TO EACH CHILD.
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