Civic Intelligence

East River Child Development Center

990 • Fiscal year 2016 • EIN 13-2874462

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 13, 2017

577 Grand StreetNew York, NY 10002

(212) 254-7301

Siviq Scores

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

Liabilities / Assets

95th percentile

1.09x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.13x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

90th percentile

$220,823

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Asset Growth

87th percentile

45%

Faster asset growth than 87% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.7%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$583,672

Up $180,485 (+45%) from 2015

Net Assets

Up

-$54,943

Up $14,250 (+21%) from 2015

Liabilities

Up

$638,615

Up $166,235 (+35%) from 2015

Revenue

Up

$4,745,369

Up $168,524 (+3.7%) from 2015

Expenses

Up

$4,731,119

Up $4,731,119 from 2015

Net Income

Down

$14,250

Down $4,562,595 (-100%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $568,376Liabilities 2011: $511,665Net Assets 2011: $56,7112011Assets 2012: $604,183Liabilities 2012: $625,212Net Assets 2012: -$21,0292012Assets 2013: $505,385Liabilities 2013: $587,758Net Assets 2013: -$82,3732013Assets 2014: $427,899Liabilities 2014: $517,748Net Assets 2014: -$89,8492014Assets 2015: $403,187Liabilities 2015: $472,380Net Assets 2015: -$69,1932015Assets 2016: $583,672Liabilities 2016: $638,615Net Assets 2016: -$54,9432016Assets 2017: $647,651Liabilities 2017: $693,102Net Assets 2017: -$45,4512017Assets 2018: $485,802Liabilities 2018: $570,688Net Assets 2018: -$84,8862018Assets 2019: $506,474Liabilities 2019: $541,442Net Assets 2019: -$34,9682019Assets 2020: $1,065,135Liabilities 2020: $1,129,819Net Assets 2020: -$64,6842020Assets 2021: $779,044Liabilities 2021: $802,364Net Assets 2021: -$23,3202021Assets 2022: $480,290Liabilities 2022: $458,570Net Assets 2022: $21,7202022Assets 2023: $2,577,914Liabilities 2023: $2,048,096Net Assets 2023: $529,8182023Assets 2024: $3,268,156Liabilities 2024: $2,166,877Net Assets 2024: $1,101,2792024Assets 2025: $2,980,541Liabilities 2025: $1,888,013Net Assets 2025: $1,092,5282025

Highlighted filing

2016

Assets$583,672
Liabilities$638,615
Net Assets-$54,943

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $5,480,9962011Expenses 2012: $5,929,5982012Revenue 2013: $5,697,332Expenses 2013: $5,758,676Net Income 2013: -$61,3442013Revenue 2014: $5,341,069Expenses 2014: $5,348,545Net Income 2014: -$7,4762014Revenue 2015: $4,576,845Expenses 2015: $0Net Income 2015: $4,576,8452015Revenue 2016: $4,745,369Expenses 2016: $4,731,119Net Income 2016: $14,2502016Revenue 2017: $4,903,460Expenses 2017: $4,893,969Net Income 2017: $9,4912017Revenue 2018: $4,510,859Expenses 2018: $4,550,294Net Income 2018: -$39,4352018Revenue 2019: $4,820,937Expenses 2019: $4,771,019Net Income 2019: $49,9182019Revenue 2020: $4,591,728Expenses 2020: $4,621,444Net Income 2020: -$29,7162020Revenue 2021: $4,835,254Expenses 2021: $4,793,890Net Income 2021: $41,3642021Revenue 2022: $4,508,973Expenses 2022: $4,463,933Net Income 2022: $45,0402022Revenue 2023: $5,293,029Expenses 2023: $4,784,931Net Income 2023: $508,0982023Revenue 2024: $6,182,683Expenses 2024: $5,611,222Net Income 2024: $571,4612024Revenue 2025: $5,682,110Expenses 2025: $5,690,827Net Income 2025: -$8,7172025

Highlighted filing

2016

Revenue$4,745,369
Expenses$4,731,119
Net Income$14,250
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 13, 2017
Return Version
2015v3.0
Gross Receipts
$4,745,369
Mission and Program Overview

Mission

The school's mission is to prepare each student to become responsible, productive and a contributing member of society. They assist their special needs students in achieving their highest potential academically while at the same time facilitating their social, emotional and physical development, with a goal of becoming a lifelong learner. The School has created a therapeutic and challenging learning environment that encourages high expectations for success through developmentally-appropriate instruction that allows for individual differences and learning styles. The School promotes a safe, nurturing, caring, and supportive learning environment. Each student's self-esteem is fostered by positive relationships with students and staff. They make every effort to actively involve parents, teachers, and the community in the students' learning. The primary goal is to integrate the students into general education classes. At East River Child Development Center, each student is: welcomed, value

The school's mission is to prepare each student to become responsible, productive and a contributing member of society AND TO assist special needs students in achieving their highest potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$277,798$434,673▲ $156,875
Land, Buildings, and Equipment, Net$75,230$67,103▼ $8,127
Cash and Non-Interest-Bearing Accounts-$56,950-
Prepaid Expenses and Deferred Charges$25,871$658▼ $25,213
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$403,187$583,672▲ $180,485
Other Assets Total$24,288$24,288→ $0
Liabilities
Accounts Payable and Accrued Expenses$206,981$357,827▲ $150,846
Other Liabilities$265,399$280,788▲ $15,389
Total Liabilities$472,380$638,615▲ $166,235
Net Assets / Fund Balance
Unrestricted Net Assets$-69,193$-54,943▲ $14,250
Total Net Assets Fund Balance$-69,193$-54,943▲ $14,250
Total Liabilities and Net Assets / Fund Balance$403,187$583,672▲ $180,485

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$129,204-
Equipment-$56,017-
Leasehold Improvements$67,103$211,482-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian ZimmermanExecutive DirectorFT$194,846$25,977$220,823
Debra ZimmermanControllerFT$160,269$21,240$181,509
Klara SzucsEducation DirectorFT$110,356$11,954$122,310

Board Members and Trustees

NameTitle
Ivan WeinerPresident
William GrennonSecretary
Samuel AlleyneVP/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$88,122
Program Service Revenue
$4,656,880
Investment Income
$367
Other Revenue
$0
All Other Contributions
$3,402
Change in Net Assets
$14,250

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,745,369
Total Revenue per Audited Statements
$4,745,369
Total Revenue per Form 990
$4,745,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,151,188
Other Expenses$579,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,020,540$1,171-$3,021,711
Current Officers, Directors, Trustees, and Key Employees-$437,289-$437,289
Other Employee Benefits$293,704--$293,704
Payroll Taxes$289,904--$289,904
Occupancy$208,190$4,050-$212,240
Pension Plan Contributions$108,580--$108,580
Fees for Services Other$92,930$10,050-$102,980
Office Expenses$26,399$32,051-$58,450
Fees for Services Accounting-$50,000-$50,000
Insurance-$24,801-$24,801
Interest-$14,972-$14,972
All Other Expenses$4,105$7,332-$11,437
Depreciation Depletion-$8,127-$8,127
Other Expenses$7,442$172-$7,442
Travel$6,602$389-$6,991
Fees for Services Legal-$565-$565
Total Functional Expenses$4,140,150$590,969$0$4,731,119

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,731,119
Total Expenses per Audited Statements$4,731,119
Total Expenses per Form 990$4,731,119
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$272,384
Due to Funding Sources$8,404
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
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Brian zimmerman, executive director and debra zimmerman, controller are husband and wife, respectively.

Form 990, Part VI, Line 11B: Form 990 Review Process

The controller reviews form 990 with the board of directors prior to its filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

There is an annual review of policy with board members, officers and key employees by counsel for east river child development center to ensure compliance.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive director and controller salaries are in accordance with the nysed posted salary medians. Officer and key employee salaries are compared to current salary trends for related positions and are approved by the board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
East River Child Development Center
EIN
13-2874462
Phone
2122547301
Address
577 GRAND STREET, NEW YORK, NY 10002

Signing Officer

Name
Brian Zimmerman
Title
Executive Director
Signed
2017-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Zimmerman
Formed
1972
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
90
Volunteers
3

Preparer

Firm
Desire & Company CPAs PLLC
Address
100 Park Ave STE 1600, NY, NY 10017
Preparer
Daniel Desire CPA
Phone
2123515092
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The school has no uncertain tax positions as of june 30, 2016 in accordance with accounting standards codification ("asc")topic 740 "income taxes", which provides standards for establishing and classifying any tax provisions for uncertain tax positions. The school is no longer subject to federal, state and local income tax examinations by tax authorities for the year ended june 30, 2012 and prior years.

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IRS990/Desc0ERCDC students are educated in a school community where everyone belongs and is accepted. We promote a safe, nurturing, caring, and supportive learning environment to nearly one hundred children with special needs between the ages of 3 and 5 and provide monolingual and bilingual special education and therapeutic services. Each student's self-esteem is fostered by positive relationships. We actively involve our parents, teachers, and the community in our students' learning with the common goal of integrating our students into general education classes. Our students achieve their highest potential academically while at the same time improve upon their social, emotional and physical development. Our students become responsible, productive and contributing members of society. At ERCDC we recognize that each child is an individual, that all children are creative, and that all children can succeed.
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IRS990/MissionDesc0The school's mission is to prepare each student to become responsible, productive and a contributing member of society. They assist their special needs students in achieving their highest potential academically while at the same time facilitating their social, emotional and physical development, with a goal of becoming a lifelong learner. The School has created a therapeutic and challenging learning environment that encourages high expectations for success through developmentally-appropriate instruction that allows for individual differences and learning styles. The School promotes a safe, nurturing, caring, and supportive learning environment. Each student's self-esteem is fostered by positive relationships with students and staff. They make every effort to actively involve parents, teachers, and the community in the students' learning. The primary goal is to integrate the students into general education classes. At East River Child Development Center, each student is: welcomed, value
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IRS990/OccupancyGrp/ProgramServicesAmt0208190
IRS990/OccupancyGrp/TotalAmt0212240
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032051
IRS990/OfficeExpensesGrp/ProgramServicesAmt026399
IRS990/OfficeExpensesGrp/TotalAmt058450
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt024288
IRS990/OtherAssetsTotalGrp/EOYAmt024288
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0293704
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0293704
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0172
IRS990/OtherExpensesGrp/ProgramServicesAmt064253
IRS990/OtherExpensesGrp/ProgramServicesAmt18822
IRS990/OtherExpensesGrp/ProgramServicesAmt28679
IRS990/OtherExpensesGrp/ProgramServicesAmt37442
IRS990/OtherExpensesGrp/TotalAmt064253
IRS990/OtherExpensesGrp/TotalAmt18994
IRS990/OtherExpensesGrp/TotalAmt28679
IRS990/OtherExpensesGrp/TotalAmt37442
IRS990/OtherLiabilitiesGrp/BOYAmt0265399
IRS990/OtherLiabilitiesGrp/EOYAmt0280788
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01171
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03020540
IRS990/OtherSalariesAndWagesGrp/TotalAmt03021711
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0289904
IRS990/PayrollTaxesGrp/TotalAmt0289904
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0108580
IRS990/PensionPlanContributionsGrp/TotalAmt0108580
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025871
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0658
IRS990/PrincipalOfficerNm0BRIAN ZIMMERMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ENROLLMENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04656880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04656880
IRS990/ProgSrvcAccomActy2Grp/Desc0Our Special Education Itinerant Service (SEIT) program serves students in New York City who have Individualized Education Plans (IEP) through the child's school district's Committee on Preschool Special Education. Itinerant Educational support helps our students achieve the mandated goals outlined in their IEP. SEIT services are provided by a certified special education teacher. SEIT services are individualized to the needs of each child and include implementation of the child's IEP, implementation, coordination, and monitoring of the child's behavior management program, collaboration with preschool directors and teachers, coordination of the child's educational programs with teachers, therapists and parents and parent trainings, observations and home visits.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0715580
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0832012
IRS990/ProgSrvcAccomActy3Grp/Desc0At ERCDC, the evaluation program requires the efforts of our parents, clinicians and educators. It is based upon a multi-disciplinary team approach that ensures that a child suspected of having a disability receives timely evaluations at our SED approved evaluation site (at no cost to the parent). Evaluations establish the child's functional levels, determine eligibility for services (including the need for any bilingual services) and are used to develop an IEP for any student in need of special education programs and/or services. The evaluation reports describe the language(s) of assessment, including the child's proficiency in both the child's native language and English, the present levels of performance and learning characteristics of the child. They identify levels of cognition, language and communication, social/emotional development, self-help skills, motor development and management needs which may affect the preschool student's ability to learn. When assessing children and interviewing families from multicultural/multilingual backgrounds, social/cultural determinants are considered. Each child's environment and cultural norms are of particular importance as part of the process to determine the need for a special education program and/or services.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt018485
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt016806
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0100000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0230
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0626910
IRS990/PYProgramServiceRevenueAmt04476615
IRS990/PYRevenuesLessExpensesAmt020656
IRS990/PYSalariesCompEmpBnftPaidAmt03929279
IRS990/PYTotalExpensesAmt04556189
IRS990/PYTotalRevenueAmt04576845
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt014250
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03808062
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056017
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt056017
IRS990ScheduleD/ExpensesSubtotalAmt04731119
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt067103
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0211482
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0278585
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0129204
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0129204
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0272384
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO FUNDING SOURCES
IRS990ScheduleD/RevenueSubtotalAmt04745369
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2016 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC")TOPIC 740 "INCOME TAXES", WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. THE SCHOOL IS NO LONGER SUBJECT TO FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEAR ENDED JUNE 30, 2012 AND PRIOR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt067103
IRS990ScheduleD/TotalExpensesPerForm990Amt04731119
IRS990ScheduleD/TotalLiabilityAmt0280788
IRS990ScheduleD/TotalRevenuePerForm990Amt04745369
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04745369
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04731119
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THROUGH THE NEW YORK CITY DEPARTMENT OF EDUCATION'S REFERRAL AND REGISTRATION PROCESS AND IEP, A FREE AND APPROPRIATE PUBLIC EDUCATION (FAPE) IS PROVIDED TO ALL STUDENTS WITH SPECIAL NEEDS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0194846
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1160269
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt13879
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt021106
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt117361
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN ZIMMERMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DEBRA ZIMMERMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CONTROLLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0220823
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1181509
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRIAN ZIMMERMAN, EXECUTIVE DIRECTOR AND DEBRA ZIMMERMAN, CONTROLLER ARE HUSBAND AND WIFE, RESPECTIVELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONTROLLER REVIEWS FORM 990 WITH THE BOARD OF DIRECTORS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS AN ANNUAL REVIEW OF POLICY WITH BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES BY COUNSEL FOR EAST RIVER CHILD DEVELOPMENT CENTER TO ENSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR AND CONTROLLER SALARIES ARE IN ACCORDANCE WITH THE NYSED POSTED SALARY MEDIANS. OFFICER AND KEY EMPLOYEE SALARIES ARE COMPARED TO CURRENT SALARY TRENDS FOR RELATED POSITIONS AND ARE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0403187
IRS990/TotalAssetsEOYAmt0583672
IRS990/TotalAssetsGrp/BOYAmt0403187
IRS990/TotalAssetsGrp/EOYAmt0583672
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt088122
IRS990/TotalEmployeeCnt090
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0590969
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04140150
IRS990/TotalFunctionalExpensesGrp/TotalAmt04731119
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0472380

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$1.89$1.09$5.68$5.69$0.01
2024Detailed filing. Detailed filing data is available for this year.$3.27$2.17$1.10$6.18$5.61$0.57
2023Detailed filing. Detailed filing data is available for this year.$2.58$2.05$0.53$5.29$4.78$0.51
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.46$0.02$4.51$4.46$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.80$0.02$4.84$4.79$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.07$1.13$0.06$4.59$4.62$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.54$0.03$4.82$4.77$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.57$0.08$4.51$4.55$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.69$0.05$4.90$4.89$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.64$0.05$4.75$4.73$0.01
2015Summary only. Only limited summary data is available for this year.$0.40$0.47$0.07$4.58$0.00$4.58
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.52$0.09$5.34$5.35$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.59$0.08$5.70$5.76$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.63$0.02$5.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.51$0.06$5.48