Civic Intelligence

Gingerbread Learning Center

990 • Fiscal year 2019 • EIN 13-3483916

Jul 01, 2018 to Jun 30, 2019 • Filed on May 08, 2020

80 Woodrow RoadStaten Island, NY 10314

(718) 356-0008

Siviq Scores

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

Liabilities / Assets

98th percentile

2.30x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

1.82x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

7th percentile

-41%

Higher net margin than 7% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

38th percentile

$10,033

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

3rd percentile

-36%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

2nd percentile

-71%

Faster revenue growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,246,345

Down $702,146 (-36%) from 2018

Net Assets

Down

-$1,626,253

Down $644,208 (-66%) from 2018

Liabilities

Down

$2,872,598

Down $57,938 (-2.0%) from 2018

Revenue

Down

$1,578,819

Down $3,936,838 (-71%) from 2018

Expenses

Down

$2,223,027

Down $3,196,687 (-59%) from 2018

Net Income

Down

-$644,208

Down $740,151 (-771%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2010: $1,904,233Liabilities 2010: $1,727,116Net Assets 2010: $177,1172010Assets 2011: $1,748,399Liabilities 2011: $1,562,712Net Assets 2011: $185,6872011Assets 2012: $2,107,419Liabilities 2012: $1,653,692Net Assets 2012: $453,7272012Assets 2013: $2,260,239Liabilities 2013: $1,781,510Net Assets 2013: $478,7292013Assets 2014: $2,228,570Liabilities 2014: $1,786,843Net Assets 2014: $441,7272014Assets 2015: $2,277,776Liabilities 2015: $2,837,524Net Assets 2015: -$559,7482015Assets 2016: $2,299,519Liabilities 2016: $3,456,321Net Assets 2016: -$1,156,8022016Assets 2017: $2,136,736Liabilities 2017: $3,214,724Net Assets 2017: -$1,077,9882017Assets 2018: $1,948,491Liabilities 2018: $2,930,536Net Assets 2018: -$982,0452018Assets 2019: $1,246,345Liabilities 2019: $2,872,598Net Assets 2019: -$1,626,2532019

Highlighted filing

2019

Assets$1,246,345
Liabilities$2,872,598
Net Assets-$1,626,253

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 2010: $5,400,7152010Revenue 2011: $5,594,959Expenses 2011: $5,586,389Net Income 2011: $8,5702011Expenses 2012: $5,566,8242012Revenue 2013: $5,809,346Expenses 2013: $5,706,762Net Income 2013: $102,5842013Revenue 2014: $5,431,982Expenses 2014: $5,468,984Net Income 2014: -$37,0022014Revenue 2015: $5,290,092Expenses 2015: $6,291,567Net Income 2015: -$1,001,4752015Revenue 2016: $4,942,141Expenses 2016: $5,539,195Net Income 2016: -$597,0542016Revenue 2017: $5,356,282Expenses 2017: $5,277,468Net Income 2017: $78,8142017Revenue 2018: $5,515,657Expenses 2018: $5,419,714Net Income 2018: $95,9432018Revenue 2019: $1,578,819Expenses 2019: $2,223,027Net Income 2019: -$644,2082019

Highlighted filing

2019

Revenue$1,578,819
Expenses$2,223,027
Net Income-$644,208
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 8, 2020
Return Version
2018v3.2
Gross Receipts
$1,578,819
Mission and Program Overview

Mission

Provide educational and therapeutic assistance to children with varied handicapping conditons, ages of children served is birth to 5 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,193,496$1,085,285▼ $108,211
Loans From Officers Directors$378,235$449,741▲ $71,506
Accounts Receivable$480,524$98,596▼ $381,928
Cash and Non-Interest-Bearing Accounts$208,769$2,397▼ $206,372
Total Assets$1,948,491$1,246,345▼ $702,146
Other Assets Total$65,702$60,067▼ $5,635
Liabilities
Other Liabilities$2,260,348$2,205,505▼ $54,843
Accounts Payable and Accrued Expenses$291,953$217,352▼ $74,601
Total Liabilities$2,930,536$2,872,598▼ $57,938
Net Assets / Fund Balance
Unrestricted Net Assets$-982,045$-1,626,253▼ $644,208
Total Net Assets Fund Balance$-982,045$-1,626,253▼ $644,208
Total Liabilities and Net Assets / Fund Balance$1,948,491$1,246,345▼ $702,146

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$706,338$450,564$1,156,902
Buildings$123,821$1,026,072$1,149,893
Land$250,000-$250,000
Equipment$5,126$152,619$157,745
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis MosesmanExec.directoFT$8,333$1,700$10,033
Elsie MosesmanSuperv.teachPT$5,792$1,160$6,952

Board Members and Trustees

NameTitle
Bonnie SilfenBoard Member
Kim MeijerBoard Member
Laura ScaleseBoard Member
Louise WhiteBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,578,819
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-644,208
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,612,621
Other Expenses$610,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,139,863$227,268-$1,367,131
Payroll Taxes$113,297$23,403-$136,700
Occupancy$102,884$11,431-$114,315
Other Employee Benefits$83,858$16,599-$100,457
Interest$35,199$61,682-$96,881
Depreciation Depletion$89,031$7,205-$96,236
Fees for Services Other$40,348$9,583-$49,931
Office Expenses-$36,152-$36,152
Fees for Services Legal-$32,583-$32,583
Insurance-$32,452-$32,452
Travel-$24,052-$24,052
Advertising-$18,728-$18,728
All Other Expenses-$14,886-$14,886
Fees for Services Accounting-$14,600-$14,600
Other Expenses$11,975$25,791-$11,975
Current Officers, Directors, Trustees, and Key Employees-$8,333-$8,333
Total Functional Expenses$1,655,533$567,494$0$2,223,027
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
CHILDREN'S HOME REALTYALessorNo$76,243

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$378,235$449,741▲ $71,506
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Nyc Dept of Education$961,430
Mortgage Payable$760,192
Line of Credit$412,027
Due to Pension$71,856
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 family members
No
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, Page 6, Part VI, Line 2

Dennis mosesman elsie mosesman exec directo program dire husband and wife

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

No review was or will be conducted.

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

The organization performs a review each year to ensure that there aren't any conflicts of interest

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

The executive directors' salary is reviewed and approved by the officers

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

All officers- and key employees' salaries are reviewed and approved by the executive director

Form 990, Page 6, Part VI, Line 18

Organization makes documents available at its office upon request

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Gingerbread Learning Center
EIN
13-3483916
Phone
7183560008
Address
80 WOODROW ROAD, STATEN ISLAND, NY 10314

Signing Officer

Name
Dennis Mosesman
Title
Exec.director
Phone
7183560008
Signed
2020-05-08

Organization Details

Principal Officer
Elsie Mosesman
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
2
Employees
102

Preparer

Firm
Prosky & Rosenfeld Llp Cpas
Address
1025 OLD COUNTRY ROAD SUITE 403W, WESTBURY, NY 11590-5648
Preparer
Steven Rosenfeld
Phone
5168739600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

The organization ceased part of its services during the fiscal year. The organization did not provide services to three and four year olds after august 2018. The organization continued to service children birth to 2 years old

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

Provide educational and therapuetic services to children birth to 5

Raw XML Appendix386 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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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEW YORK CITY SCHOOL DISTRICT OFFICIALS DETERMINE ADMISSION INTO THE PROGRAM. THIS IS IDENTIFIED IN ALL PUBLIC LITERATURE AS WELL AS ADVERTISMENTS BY THE ORGANIZATION EXPLAINING THAT ANY CHILD ELIGIBLE FOR SERVICES ARE ENTITLED TO BE ENROLLED IN THE PROGRAM
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CHILDREN'S HOME REALTY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0A
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt076243
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LESSOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0449741
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0378235
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DENNIS MOSESMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER/DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0449741
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CEASED PART OF ITS SERVICES DURING THE FISCAL YEAR. THE ORGANIZATION DID NOT PROVIDE SERVICES TO THREE AND FOUR YEAR OLDS AFTER AUGUST 2018. THE ORGANIZATION CONTINUED TO SERVICE CHILDREN BIRTH TO 2 YEARS OLD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE EDUCATIONAL AND THERAPUETIC SERVICES TO CHILDREN BIRTH TO 5
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DENNIS MOSESMAN ELSIE MOSESMAN EXEC DIRECTO PROGRAM DIRE HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PERFORMS A REVIEW EACH YEAR TO ENSURE THAT THERE AREN'T ANY CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTORS' SALARY IS REVIEWED AND APPROVED BY THE OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL OFFICERS- AND KEY EMPLOYEES' SALARIES ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ORGANIZATION MAKES DOCUMENTS AVAILABLE AT ITS OFFICE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01948491
IRS990/TotalAssetsEOYAmt01246345
IRS990/TotalAssetsGrp/BOYAmt01948491
IRS990/TotalAssetsGrp/EOYAmt01246345
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0102
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0567494
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01655533
IRS990/TotalFunctionalExpensesGrp/TotalAmt02223027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02930536
IRS990/TotalLiabilitiesEOYAmt02872598
IRS990/TotalLiabilitiesGrp/BOYAmt02930536
IRS990/TotalLiabilitiesGrp/EOYAmt02872598
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-982045
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1626253
IRS990/TotalOtherCompensationAmt02860
IRS990/TotalOtherProgSrvcExpenseAmt0101006
IRS990/TotalProgramServiceExpensesAmt01655533
IRS990/TotalProgramServiceRevenueAmt01578819
IRS990/TotalReportableCompFromOrgAmt014125
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01578819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01578819
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01948491
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01246345
IRS990/TravelGrp/ManagementAndGeneralAmt024052
IRS990/TravelGrp/TotalAmt024052
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-982045
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1626253
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.GINGERBREADLCTR.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS MOSESMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC.DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07183560008
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GINGERBREAD LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0GING
ReturnHeader/Filer/EIN0133483916
ReturnHeader/Filer/PhoneNum07183560008
ReturnHeader/Filer/USAddress/AddressLine1Txt080 WOODROW ROAD
ReturnHeader/Filer/USAddress/CityNm0STATEN ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010314
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00A7BC04A04359A51024422D01E670A5E442AF254
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00A7BC04A04359A51024422D01E670A5E442AF254
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.44.28.55
ReturnHeader/FilingSecurityInformation/IPDt02020-05-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:01:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113017105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PROSKY & ROSENFELD LLP CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01025 OLD COUNTRY ROAD SUITE 403W
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0115905648
ReturnHeader/PreparerPersonGrp/PhoneNum05168739600
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN ROSENFELD
ReturnHeader/ReturnTs02020-05-27T10:01:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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