Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
EIN 16-1355670 • 501(c)3 • Watertown, NY
Profile
To establish and operate a day care center in jefferson county, ny and to assist in the care of children up to the age of 12 years whose parents or guardians need such assistance.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
52nd percentile
Higher debt load relative to revenue than 52% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
44th percentile
Higher top officer pay than 44% of similar nonprofits.
Top officer pay equals 1.8% of source-year revenue.
Asset Growth
7th percentile
Faster asset growth than 7% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Assets
Down$253,303
Down $112,839 (-31%) from 2024
Liabilities
Up$112,865
Up $30,420 (+37%) from 2024
Net Assets
Down$140,438
Down $143,259 (-50%) from 2024
Revenue
Down$1,358,907
Down $128,738 (-8.7%) from 2024
Expenses
Down$1,502,166
Down $14,568 (-1.0%) from 2024
Net Income
Down-$143,259
Down $114,170 (-392%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To establish and operate a day care center in jefferson county, ny and to assist in the care of children up to the age of 12 years whose parents or guardians need such assistance.the organization contracts with a local school district to provide upk programs for children.
To establish and operate a day care center in jefferson county, ny and to assist in the care of children up to the age of 12 years whose parents or guardians need such assistance. The organization contracts with a local school district to provide upk half-day and full-day programs for local children.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $104,754 | $97,479 | ▼ $7,275 |
| Savings and Temporary Cash Investments | $43,962 | $37,092 | ▼ $6,870 |
| Pledges and Grants Receivable | $49,188 | $33,116 | ▼ $16,072 |
| Cash and Non-Interest-Bearing Accounts | $108,252 | $31,158 | ▼ $77,094 |
| Accounts Receivable | $36,543 | $30,856 | ▼ $5,687 |
| Prepaid Expenses and Deferred Charges | $543 | $543 | → $0 |
| Total Assets | $366,142 | $253,303 | ▼ $112,839 |
| Other Assets Total | $22,900 | $23,059 | ▲ $159 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $71,613 | $72,666 | ▲ $1,053 |
| Unsecured Notes Loans Payable | - | $25,000 | - |
| Deferred Revenue | $10,832 | $13,460 | ▲ $2,628 |
| Other Liabilities | $0 | $1,739 | ▲ $1,739 |
| Total Liabilities | $82,445 | $112,865 | ▲ $30,420 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $272,893 | $138,906 | ▼ $133,987 |
| Net Assets With Donor Restrictions | $10,804 | $1,532 | ▼ $9,272 |
| Total Net Assets Fund Balance | $283,697 | $140,438 | ▼ $143,259 |
| Total Liabilities and Net Assets / Fund Balance | $366,142 | $253,303 | ▼ $112,839 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $88,298 | $131,190 | $219,488 |
| Equipment | $9,181 | $82,217 | $91,398 |
| Other Assets Org | $1,739 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Susan Gibson | Executive Director (effec. August 2024) | FT | $20,304 | $3,787 | $24,091 |
| Name | Title |
|---|---|
| Victoria Hasseler Collins | President |
| Carol Puels | Director |
| Deanna Lothrop | Director |
| Jason Harrington | Director |
| Jean Gianfagna | Director |
| Jessica Emerson | Director |
| Joanne Rhode | Director |
| Lynn Morgan | Director |
| Mackenzie Collelo-thomas | Director |
| Pam Narrigan | Director |
| Robert Gardner | Director |
| Taylor Bennett | Director |
| Karen Freeman | Secretary |
| Jennifer Perkins | Treasurer |
| John Trumbell | Vice Preseident |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,250,826 |
| Other Expenses | $251,340 |
| Total Fundraising Expense | $6,413 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $985,826 | $65,171 | $4,335 | $1,055,332 |
| Payroll Taxes | $78,455 | $6,638 | $410 | $85,503 |
| Other Employee Benefits | $44,563 | $3,770 | $233 | $48,566 |
| Current Officers, Directors, Trustees, and Key Employees | $26,163 | $20,455 | $952 | $47,570 |
| Occupancy | $28,817 | $3,202 | - | $32,019 |
| Insurance | $19,145 | $8,325 | $276 | $27,746 |
| All Other Expenses | $11,425 | $8,275 | $74 | $19,774 |
| Pension Plan Contributions | $12,713 | $1,076 | $66 | $13,855 |
| Fees for Services Accounting | - | $10,230 | - | $10,230 |
| Depreciation Depletion | $8,347 | $928 | - | $9,275 |
| Other Expenses | $26,113 | $5,532 | - | $5,532 |
| Office Expenses | $2,293 | $2,925 | $52 | $5,270 |
| Conferences and Meetings | $2,748 | - | - | $2,748 |
| Advertising | - | $1,483 | $15 | $1,498 |
| Interest | - | $1,154 | - | $1,154 |
| Total Functional Expenses | $1,352,538 | $143,215 | $6,413 | $1,502,166 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,502,166 |
| Total Expenses per Audited Statements | $1,502,166 |
| Total Expenses per Form 990 | $1,502,166 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $6,156 |
| Fundraising Direct Expenses | $2,703 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lease Liability | $1,739 |
“Line 11a explanation - the finance committee will review the 990 before filing.”
“The policy is reviewed annually by each member of the board of directors. Each member is to sign off on the policy on an annual basis.”
“The board reviews salary increases and evaluates the executive director on an annual basis.”
“Copies of forms 1023, 990 and other applicable forms are available upon request.”
“The audit oversight process has not changed.”
“The organization is exempt from income taxes under the provisions of section 501(c)(3) of the internal revenue code and is classified as an organization that is not a private foundation under section 509(a)(2). Accordingly, no provision has been made for federal or state taxes. The organization's forms 990, return of organization exempt from income tax for the open years of 2024, 2023, and 2022 are subject to examination by the irs, generally for 3 years after they are filed. Based on its analysis, the organization determined that there were no uncertain tax positions and that the organization should prevail upon examination by the taxing authorities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 71613 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 72666 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 36543 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 30856 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ESTABLISH AND OPERATE A DAY CARE CENTER IN JEFFERSON COUNTY, NY AND TO ASSIST IN THE CARE OF CHILDREN UP TO THE AGE OF 12 YEARS WHOSE PARENTS OR GUARDIANS NEED SUCH ASSISTANCE. THE ORGANIZATION CONTRACTS WITH A LOCAL SCHOOL DISTRICT TO PROVIDE UPK HALF-DAY AND FULL-DAY PROGRAMS FOR LOCAL CHILDREN. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 15 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1483 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1498 |
| IRS990/AllOtherContributionsAmt | 0 | 13700 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 74 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8275 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 11425 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19774 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3157881787 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 327 FRANKLIN ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WATERTOWN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 13601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 108252 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 31158 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 952 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 20455 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 26163 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 47570 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2748 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2748 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 123887 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 30 |
| IRS990/CYOtherExpensesAmt | 0 | 251340 |
| IRS990/CYOtherRevenueAmt | 0 | 3453 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1231537 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -143259 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1250826 |
| IRS990/CYTotalExpensesAmt | 0 | 1502166 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 6413 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1358907 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 10832 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 13460 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 928 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8347 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 9275 |
| IRS990/Desc | 0 | CHILD CARE AND NURSERY PROGRAMS LICENSED TO SERVE APPROXIMATELY 100 CHILDREN WEEKDAYS AT A CHILD CARE CENTER LOCATED IN WATERTOWN, NY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 10804 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1532 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 50 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 894950 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 5142 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10230 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10230 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 3787 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KAREN FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LYNN MORGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN TRUMBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JESSICA EMERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DEANNA LOTHROP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PAM NARRIGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JENNIFER PERKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TAYLOR BENNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JEAN GIANFAGNA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROBERT GARDNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MACKENZIE COLLELO-THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOANNE RHODE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | VICTORIA HASSELER COLLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | CAROL PUELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JASON HARRINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | SUSAN GIBSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 20304 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESEIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | EXECUTIVE DIRECTOR (EFFEC. AUGUST 2024) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 2703 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 6156 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GovernmentGrantsAmt | 0 | 105045 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1361610 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 276 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8325 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19145 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27746 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1154 |
| IRS990/InterestGrp/TotalAmt | 0 | 1154 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 30 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 30 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 213407 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 104754 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 97479 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 310886 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ESTABLISH AND OPERATE A DAY CARE CENTER IN JEFFERSON COUNTY, NY AND TO ASSIST IN THE CARE OF CHILDREN UP TO THE AGE OF 12 YEARS WHOSE PARENTS OR GUARDIANS NEED SUCH ASSISTANCE.THE ORGANIZATION CONTRACTS WITH A LOCAL SCHOOL DISTRICT TO PROVIDE UPK PROGRAMS FOR CHILDREN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 283697 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 140438 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 3453 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 3453 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 272893 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 138906 |
| IRS990/NoncashContributionsAmt | 0 | 12290 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3202 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 28817 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32019 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 52 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2925 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2293 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5270 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 22900 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 23059 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 233 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3770 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 44563 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 48566 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 1 | CLEANING & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | CHILD CARE SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4051 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5532 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 68516 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 37414 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 26113 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 68516 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 41465 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26113 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5532 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1739 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 4335 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 65171 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 985826 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1055332 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 410 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6638 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 78455 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 85503 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 66 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1076 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 12713 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 13855 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 49188 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 33116 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 543 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 543 |
| IRS990/PrincipalOfficerNm | 0 | VICTORIA HASSELER COLLINS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHILD CARE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | UNIVERSAL PRE-K CONTRA |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FEES & CONTRACTS-GOV'T |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FIELD TRIPS AND ACTIVI |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 633384 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 304040 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 290724 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2389 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 1000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 633384 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 304040 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 290724 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2389 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 1000 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE ORGANIZATION CONTRACTS WITH THE LOCAL PUBLIC SCHOOL DISTRICT TO OPERATE UPK PROGRAMS ON SITE. AVERAGE MONTHLY ENROLLMENT WAS APPROXIMATELY 38 CHILDREN. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 304040 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 170567 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 55 |
| IRS990/PYOtherExpensesAmt | 0 | 232129 |
| IRS990/PYOtherRevenueAmt | 0 | 3369 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1313654 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -29089 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1284605 |
| IRS990/PYTotalExpensesAmt | 0 | 1516734 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1487645 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -143259 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 927497 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 43962 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 37092 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 123887 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 170567 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 133787 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 190300 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 84250 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 702791 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 30 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 55 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 34 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 160 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 5917030 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 6156 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8959 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8965 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12798 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10577 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 47455 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93650 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.91700 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 702791 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 123887 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 170567 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 133787 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 190300 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 84250 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 702791 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 750406 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
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