Civic Intelligence

Union Child Day Care Center Inc

EIN 13-2572276 • 501(c)3 • White Plains, NY

Profile

Union child care center, inc. Is committed to creating a safe and nurturing deucational center in which families, teachers and staff partner to foster the healthy development and learning of each child, so that every child is valued and reaches his/her maximum potential.

30 Manhattan AvenueWhite Plains, NY 10607

www.lbcc4kids.org

Siviq Scores

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

Liabilities / Assets

97th percentile

1.70x

Higher debt load relative to assets than 97% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.32x

Higher debt load relative to revenue than 74% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-6.7%

Higher net margin than 23% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$106,446

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

NTEE P • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-34%

Faster asset growth than 4% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-12%

Faster revenue growth than 19% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$299,128

Down $163,336 (-35%) from 2023

Liabilities

Down

$526,086

Down $70,608 (-12%) from 2023

Net Assets

Down

-$226,958

Down $92,728 (-69%) from 2023

Revenue

Down

$1,648,665

Down $243,753 (-13%) from 2023

Expenses

Down

$1,770,060

Down $406,444 (-19%) from 2023

Net Income

Up

-$121,395

Up $162,691 (+57%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $620,770Liabilities 2010: $241,970Net Assets 2010: $378,8002010Assets 2011: $821,032Liabilities 2011: $280,767Net Assets 2011: $540,2652011Assets 2012: $926,668Liabilities 2012: $633,242Net Assets 2012: $293,4262012Assets 2013: $965,748Liabilities 2013: $772,081Net Assets 2013: $193,6672013Assets 2014: $661,079Liabilities 2014: $824,488Net Assets 2014: -$163,4092014Assets 2015: $485,643Liabilities 2015: $720,535Net Assets 2015: -$234,8922015Assets 2016: $525,064Liabilities 2016: $630,354Net Assets 2016: -$105,2902016Assets 2017: $580,562Liabilities 2017: $396,857Net Assets 2017: $183,7052017Assets 2018: $632,429Liabilities 2018: $308,693Net Assets 2018: $323,7362018Assets 2019: $540,741Liabilities 2019: $301,121Net Assets 2019: $239,6202019Assets 2020: $866,038Liabilities 2020: $662,078Net Assets 2020: $203,9602020Assets 2021: $702,416Liabilities 2021: $874,358Net Assets 2021: -$171,9422021Assets 2022: $494,577Liabilities 2022: $365,244Net Assets 2022: $129,3332022Assets 2023: $462,464Liabilities 2023: $596,694Net Assets 2023: -$134,2302023Assets 2024: $299,128Liabilities 2024: $526,086Net Assets 2024: -$226,9582024

Highlighted filing

2024

Assets$299,128
Liabilities$526,086
Net Assets-$226,958

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $3,597,8002010Expenses 2011: $3,199,4952011Expenses 2012: $3,141,0202012Revenue 2013: $2,709,599Expenses 2013: $2,809,358Net Income 2013: -$99,7592013Revenue 2014: $2,016,849Expenses 2014: $2,373,925Net Income 2014: -$357,0762014Revenue 2015: $2,438,127Expenses 2015: $2,509,610Net Income 2015: -$71,4832015Revenue 2016: $2,511,009Expenses 2016: $2,381,058Net Income 2016: $129,9512016Revenue 2017: $2,756,092Expenses 2017: $2,467,097Net Income 2017: $288,9952017Revenue 2018: $2,417,589Expenses 2018: $2,277,558Net Income 2018: $140,0312018Revenue 2019: $2,208,619Expenses 2019: $2,292,735Net Income 2019: -$84,1162019Revenue 2020: $1,964,653Expenses 2020: $2,009,609Net Income 2020: -$44,9562020Revenue 2021: $1,383,471Expenses 2021: $1,779,178Net Income 2021: -$395,7072021Revenue 2022: $2,229,868Expenses 2022: $1,928,160Net Income 2022: $301,7082022Revenue 2023: $1,892,418Expenses 2023: $2,176,504Net Income 2023: -$284,0862023Revenue 2024: $1,648,665Expenses 2024: $1,770,060Net Income 2024: -$121,3952024

Highlighted filing

2024

Revenue$1,648,665
Expenses$1,770,060
Net Income-$121,395

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.53$0.23$1.65$1.77$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.60$0.13$1.89$2.18$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.49$0.37$0.13$2.23$1.93$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.87$0.17$1.38$1.78$0.40
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.66$0.20$1.96$2.01$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.30$0.24$2.21$2.29$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.31$0.32$2.42$2.28$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.40$0.18$2.76$2.47$0.29
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.53$0.63$0.11$2.51$2.38$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.72$0.23$2.44$2.51$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.82$0.16$2.02$2.37$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.77$0.19$2.71$2.81$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.63$0.29$3.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.28$0.54$3.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.24$0.38$3.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,648,665
Mission and Program Overview

Mission

To create a safe and nurturing educational center in which families, teachers, and staff partner to foster the healthy development and learning of each child, so that every child is valued and reaches his/her maximum potential.

To create a safe and nurturing educational center in which families, teachers, and staff partner to foster the health development and learning of each child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$103,613$133,600▲ $29,987
Accounts Receivable$301,545$82,374▼ $219,171
Cash and Non-Interest-Bearing Accounts$38,049$34,395▼ $3,654
Savings and Temporary Cash Investments$111$25,294▲ $25,183
Land, Buildings, and Equipment, Net$5,022$18,818▲ $13,796
Prepaid Expenses and Deferred Charges$14,124$4,647▼ $9,477
Total Assets$462,464$299,128▼ $163,336
Liabilities
Accounts Payable and Accrued Expenses$306,195$275,693▼ $30,502
Unsecured Notes Loans Payable$150,000$148,069▼ $1,931
Mortgage Notes Payable Secured by Investment Property$140,499$102,324▼ $38,175
Total Liabilities$596,694$526,086▼ $70,608
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,853$15,853→ $0
Net Assets Without Donor Restrictions$-150,083$-242,811▼ $92,728
Total Net Assets Fund Balance$-134,230$-226,958▼ $92,728
Total Liabilities and Net Assets / Fund Balance$462,464$299,128▼ $163,336

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,818$166,778$185,596
Equipment-$63,361$63,361
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan Lewis ShepherdExecutive DiFT$97,750$8,696$106,446

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$245,022
Program Service Revenue
$1,402,305
Investment Income
$1,338
Other Revenue
$0
All Other Contributions
$157,025
Change in Net Assets
$-121,395
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,451,694
Other Expenses$318,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$878,370$279,609-$1,157,979
Payroll Taxes$88,195$34,125-$122,320
Current Officers, Directors, Trustees, and Key Employees-$106,891-$106,891
Fees for Services Other$42,645$12,306-$54,951
Other Employee Benefits$38,736$9,711-$48,447
Fees for Services Accounting-$35,427-$35,427
Office Expenses$19,176$5,805-$24,981
All Other Expenses$12,574$10,363-$22,937
Interest-$19,200-$19,200
Insurance$17,547$1,331-$18,878
Other Expenses$12,296$6,056-$18,352
Pension Plan Contributions$12,444$3,613-$16,057
Advertising$11,429--$11,429
Depreciation Depletion$4,656$353-$5,009
Occupancy$730--$730
Total Functional Expenses$1,242,669$527,391$0$1,770,060
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
No
Annual disclosure for covered persons
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
No
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

After the 990 has been prepared, it is reviewed by the board treasurer. Any questions raised by the board treasurer are answerd by the finance department or preparers of the return. After all questions are addressed, the board treasurer approves the 990 and shares it with the board. The return is then filed with the internal revenue service, and the new york state attorney general, as required.

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

The organization has a conflict-of-interest policy that all employees, board members and officers sign and are aware of. The policy is monitored through our hiring processes and on-boarding. The board members are required to complete an annual disclosure statement. If a conflict arises, it is first brought to the attention of the ceo and president. If the conflict cannot be resolved at that level, the conflict is then brought to the attention of the board of directors.

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

The board of directors determines compensation by first looking at the trend within the industry to determine a baseline salary. The board also takes into consideration years of experience and what strengths the employee will bring to the center and the center's affordability. The process includes approval and is documented through onboarding procedures.

Form 990, Page 6, Part VI, Line 19

The organization makes its form 990 and form 1023 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation, form 990, form 1023, governing documents and by-laws are also available upon written request or by calling the organization directly.

Filing and Contact Details

Filer

Filer Name
Union Child Day Care Center Inc
EIN
13-2572276
Phone
9147616134
Address
30 MANHATTAN AVENUE, WHITE PLAINS, NY 10607
Doing Business As
LOIS BRONZ CHILDREN'S CENTER

Signing Officer

Name
Amy Thomas
Title
Treasurer
Phone
9147616134
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Lewis Shepherd
Formed
1966
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
58
Volunteers
6

Preparer

Firm
Galleros Robinson
Address
115 DAVIS STATION RD, CREAM RIDGE, NJ 08514
Preparer
Leonora Galleros
Phone
6469210400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To create a safe and nurturing educational center in which families, teachers, and staff partner to foster the healthy development and learning of each child, so that every child is valued and reaches his/her maximum potential.

Form 990, Page 2, Part III, Line 4A

The union child day care center runs very successful year-round programs which includes: - daycare services early headstart and headstart programs - stepping stones special education program - school-age enrichment program. Aside from the classroom learning activities, there are certain activities used to foster the development and learning of each child. These activities include: - field trips which are extremely important because they provide new learning experiences for children who might not otherwise have the opportunity to see or participate in. Some of the trips that the children have participated in are bowling, maritime aquarium, botanical gardens, quassy amusement park, bronx zoo, legoland and pumpkin picking. - special events for the children to participate in such as pajama day, multi-cultural dinner, read across america, scholastic book drive, reading program participated by volunteers. - additionally, we conduct a graduation/moving-up ceremony for the students transitioning to kindergarten. Parents, district and community representatives, board members and staff are all invited to attend. The teachers work with the children on creating artwork for the decor in the gym and the music therapist assists the students with learning the songs. The children perform songs, and words of encouragement are provided by the administrators and others to the children.

Form 990, Page 12, Part XII, Line 2C

Process has not changed from prior year.

Raw XML AppendixShowing 400 of 424 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0THE UNION CHILD DAY CARE CENTER RUNS VERY SUCCESSFUL YEAR-ROUND PROGRAMS WHICH INCLUDES: - DAYCARE SERVICES EARLY HEADSTART AND HEADSTART PROGRAMS - STEPPING STONES SPECIAL EDUCATION PROGRAM - SCHOOL-AGE ENRICHMENT PROGRAM. ASIDE FROM THE CLASSROOM LEARNING ACTIVITIES, THERE ARE CERTAIN ACTIVITIES USED TO FOSTER THE DEVELOPMENT AND LEARNING OF EACH CHILD. THESE ACTIVITIES INCLUDE: - FIELD TRIPS WHICH ARE EXTREMELY IMPORTANT BECAUSE THEY PROVIDE NEW LEARNING EXPERIENCES FOR CHILDREN WHO MIGHT NOT OTHERWISE HAVE THE OPPORTUNITY TO SEE OR PARTICIPATE IN. SOME OF THE TRIPS THAT THE CHILDREN HAVE PARTICIPATED IN ARE BOWLING, MARITIME AQUARIUM, BOTANICAL GARDENS, QUASSY AMUSEMENT PARK, BRONX ZOO, LEGOLAND AND PUMPKIN PICKING. - SPECIAL EVENTS FOR THE CHILDREN TO PARTICIPATE IN SUCH AS PAJAMA DAY, MULTI-CULTURAL DINNER, READ ACROSS AMERICA, SCHOLASTIC BOOK DRIVE, READING PROGRAM PARTICIPATED BY VOLUNTEERS. - ADDITIONALLY, WE CONDUCT A GRADUATION/MOVING-UP CEREMONY FOR THE STUDENTS TRANSITIONING TO KINDERGARTEN. PARENTS, DISTRICT AND COMMUNITY REPRESENTATIVES, BOARD MEMBERS AND STAFF ARE ALL INVITED TO ATTEND. THE TEACHERS WORK WITH THE CHILDREN ON CREATING ARTWORK FOR THE DECOR IN THE GYM AND THE MUSIC THERAPIST ASSISTS THE STUDENTS WITH LEARNING THE SONGS. THE CHILDREN PERFORM SONGS, AND WORDS OF ENCOURAGEMENT ARE PROVIDED BY THE ADMINISTRATORS AND OTHERS TO THE CHILDREN.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CREATE A SAFE AND NURTURING EDUCATIONAL CENTER IN WHICH FAMILIES, TEACHERS, AND STAFF PARTNER TO FOSTER THE HEALTHY DEVELOPMENT AND LEARNING OF EACH CHILD, SO THAT EVERY CHILD IS VALUED AND REACHES HIS/HER MAXIMUM POTENTIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UNION CHILD DAY CARE CENTER RUNS VERY SUCCESSFUL YEAR-ROUND PROGRAMS WHICH INCLUDES: - DAYCARE SERVICES EARLY HEADSTART AND HEADSTART PROGRAMS - STEPPING STONES SPECIAL EDUCATION PROGRAM - SCHOOL-AGE ENRICHMENT PROGRAM. ASIDE FROM THE CLASSROOM LEARNING ACTIVITIES, THERE ARE CERTAIN ACTIVITIES USED TO FOSTER THE DEVELOPMENT AND LEARNING OF EACH CHILD. THESE ACTIVITIES INCLUDE: - FIELD TRIPS WHICH ARE EXTREMELY IMPORTANT BECAUSE THEY PROVIDE NEW LEARNING EXPERIENCES FOR CHILDREN WHO MIGHT NOT OTHERWISE HAVE THE OPPORTUNITY TO SEE OR PARTICIPATE IN. SOME OF THE TRIPS THAT THE CHILDREN HAVE PARTICIPATED IN ARE BOWLING, MARITIME AQUARIUM, BOTANICAL GARDENS, QUASSY AMUSEMENT PARK, BRONX ZOO, LEGOLAND AND PUMPKIN PICKING. - SPECIAL EVENTS FOR THE CHILDREN TO PARTICIPATE IN SUCH AS PAJAMA DAY, MULTI-CULTURAL DINNER, READ ACROSS AMERICA, SCHOLASTIC BOOK DRIVE, READING PROGRAM PARTICIPATED BY VOLUNTEERS. - ADDITIONALLY, WE CONDUCT A GRADUATION/MOVING-UP CEREMONY FOR THE STUDENTS TRANSITIONING TO KINDERGARTEN. PARENTS, DISTRICT AND COMMUNITY REPRESENTATIVES, BOARD MEMBERS AND STAFF ARE ALL INVITED TO ATTEND. THE TEACHERS WORK WITH THE CHILDREN ON CREATING ARTWORK FOR THE DECOR IN THE GYM AND THE MUSIC THERAPIST ASSISTS THE STUDENTS WITH LEARNING THE SONGS. THE CHILDREN PERFORM SONGS, AND WORDS OF ENCOURAGEMENT ARE PROVIDED BY THE ADMINISTRATORS AND OTHERS TO THE CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AFTER THE 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE BOARD TREASURER. ANY QUESTIONS RAISED BY THE BOARD TREASURER ARE ANSWERD BY THE FINANCE DEPARTMENT OR PREPARERS OF THE RETURN. AFTER ALL QUESTIONS ARE ADDRESSED, THE BOARD TREASURER APPROVES THE 990 AND SHARES IT WITH THE BOARD. THE RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE, AND THE NEW YORK STATE ATTORNEY GENERAL, AS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A CONFLICT-OF-INTEREST POLICY THAT ALL EMPLOYEES, BOARD MEMBERS AND OFFICERS SIGN AND ARE AWARE OF. THE POLICY IS MONITORED THROUGH OUR HIRING PROCESSES AND ON-BOARDING. THE BOARD MEMBERS ARE REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE STATEMENT. IF A CONFLICT ARISES, IT IS FIRST BROUGHT TO THE ATTENTION OF THE CEO AND PRESIDENT. IF THE CONFLICT CANNOT BE RESOLVED AT THAT LEVEL, THE CONFLICT IS THEN BROUGHT TO THE ATTENTION OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS DETERMINES COMPENSATION BY FIRST LOOKING AT THE TREND WITHIN THE INDUSTRY TO DETERMINE A BASELINE SALARY. THE BOARD ALSO TAKES INTO CONSIDERATION YEARS OF EXPERIENCE AND WHAT STRENGTHS THE EMPLOYEE WILL BRING TO THE CENTER AND THE CENTER'S AFFORDABILITY. THE PROCESS INCLUDES APPROVAL AND IS DOCUMENTED THROUGH ONBOARDING PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, GOVERNING DOCUMENTS AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 2C
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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