Civic Intelligence

New Day Children'S Center Inc

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.

327 Franklin StreetWatertown, NY 13601

www.newdaychildrenscenter.com

Siviq Scores

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

Liabilities / Assets

81st percentile

0.45x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

52nd percentile

0.08x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

44th percentile

$24,091

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

7th percentile

-31%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-8.7%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $192,432Liabilities 2011: $59,129Net Assets 2011: $133,3032011Assets 2012: $186,751Liabilities 2012: $74,085Net Assets 2012: $112,6662012Assets 2013: $255,148Liabilities 2013: $76,156Net Assets 2013: $178,9922013Assets 2014: $251,533Liabilities 2014: $81,267Net Assets 2014: $170,2662014Assets 2015: $246,821Liabilities 2015: $94,754Net Assets 2015: $152,0672015Assets 2016: $215,400Liabilities 2016: $75,683Net Assets 2016: $139,7172016Assets 2017: $214,482Liabilities 2017: $67,448Net Assets 2017: $147,0342017Assets 2018: $255,944Liabilities 2018: $62,923Net Assets 2018: $193,0212018Assets 2019: $253,742Liabilities 2019: $56,008Net Assets 2019: $197,7342019Assets 2020: $340,135Liabilities 2020: $253,829Net Assets 2020: $86,3062020Assets 2021: $537,685Liabilities 2021: $252,924Net Assets 2021: $284,7612021Assets 2022: $501,712Liabilities 2022: $64,980Net Assets 2022: $436,7322022Assets 2023: $379,404Liabilities 2023: $66,618Net Assets 2023: $312,7862023Assets 2024: $366,142Liabilities 2024: $82,445Net Assets 2024: $283,6972024Assets 2025: $253,303Liabilities 2025: $112,865Net Assets 2025: $140,4382025

Highlighted filing

2025

Assets$253,303
Liabilities$112,865
Net Assets$140,438

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $933,3402011Expenses 2012: $937,8072012Expenses 2013: $904,2192013Revenue 2014: $928,323Expenses 2014: $937,049Net Income 2014: -$8,7262014Revenue 2015: $929,403Expenses 2015: $947,603Net Income 2015: -$18,2002015Revenue 2016: $959,033Expenses 2016: $971,383Net Income 2016: -$12,3502016Revenue 2017: $1,135,288Expenses 2017: $1,127,971Net Income 2017: $7,3172017Revenue 2018: $1,311,700Expenses 2018: $1,265,713Net Income 2018: $45,9872018Revenue 2019: $1,295,635Expenses 2019: $1,290,922Net Income 2019: $4,7132019Revenue 2020: $1,122,269Expenses 2020: $1,233,697Net Income 2020: -$111,4282020Revenue 2021: $1,452,581Expenses 2021: $1,254,126Net Income 2021: $198,4552021Revenue 2022: $1,530,220Expenses 2022: $1,378,249Net Income 2022: $151,9712022Revenue 2023: $1,260,356Expenses 2023: $1,384,302Net Income 2023: -$123,9462023Revenue 2024: $1,487,645Expenses 2024: $1,516,734Net Income 2024: -$29,0892024Revenue 2025: $1,358,907Expenses 2025: $1,502,166Net Income 2025: -$143,2592025

Highlighted filing

2025

Revenue$1,358,907
Expenses$1,502,166
Net Income-$143,259

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.25$0.11$0.14$1.36$1.50$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.08$0.28$1.49$1.52$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.07$0.31$1.26$1.38$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.06$0.44$1.53$1.38$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.25$0.28$1.45$1.25$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.25$0.09$1.12$1.23$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.06$0.20$1.30$1.29$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.06$0.19$1.31$1.27$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.07$0.15$1.14$1.13$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.08$0.14$0.96$0.97$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.09$0.15$0.93$0.95$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.08$0.17$0.93$0.94$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.08$0.18$0.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.07$0.11$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.06$0.13$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 3, 2026
Return Version
2024v5.5
Gross Receipts
$1,361,610
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$88,298$131,190$219,488
Equipment$9,181$82,217$91,398
Other Assets Org$1,739--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan GibsonExecutive Director (effec. August 2024)FT$20,304$3,787$24,091

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$123,887
Program Service Revenue
$1,231,537
Investment Income
$30
Other Revenue
$3,453
All Other Contributions
$13,700
Change in Net Assets
$-143,259

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,358,907
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,358,907
Total Revenue per Form 990
$1,358,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,156
Fundraising Direct Expenses$2,703
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$1,739
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Line 11a explanation - the finance committee will review the 990 before filing.

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

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.

Form 990, Part VI, Section B, Line 15

The board reviews salary increases and evaluates the executive director on an annual basis.

Form 990, Part VI, Section C, Line 19

Copies of forms 1023, 990 and other applicable forms are available upon request.

Filing and Contact Details

Filer

Filer Name
NEW DAY CHILDREN'S CENTER INC
EIN
16-1355670
Phone
3157881787
Address
327 FRANKLIN STREET, WATERTOWN, NY 13601

Signing Officer

Name
Victoria Hasseler Collins
Title
President
Phone
3157881787
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Hasseler Collins
Formed
1989
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
50
Volunteers
0

Preparer

Firm
Bowers Advisors LLC
Address
1120 COMMERCE PARK DRIVE EAST, WATERTOWN, NY 13601
Preparer
Laurie J Podvin
Phone
3157887690
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The audit oversight process has not changed.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 530 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO 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.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESEIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR (EFFEC. AUGUST 2024)
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IRS990/MissionDesc0TO 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE 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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