Civic Intelligence

Sitrin Child Day Care Facility Inc

EIN 16-1484534 • 501(c)3 • New Hartford, NY

Profile

Organization provides child day care services to children in the community as well as affiliates' employees, ranging in age from six weeks to five years.

3 Kavod RoadNew Hartford, NY 13413-3630

www.sitrin.com

Siviq Scores

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

Liabilities / Assets

85th percentile

0.57x

Higher debt load relative to assets than 85% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.24x

Higher debt load relative to revenue than 80% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Source year 2024

Net Margin

59th percentile

8.4%

Higher net margin than 59% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$292,567

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 30.2% of source-year revenue.

NTEE P • $500k-$1M nonprofits • Source year 2024

Asset Growth

85th percentile

84%

Faster asset growth than 85% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

28%

Faster revenue growth than 68% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$403,146

Up $183,846 (+84%) from 2023

Liabilities

Up

$229,738

Up $102,588 (+81%) from 2023

Net Assets

Up

$173,408

Up $81,258 (+88%) from 2023

Revenue

Up

$969,451

Up $211,002 (+28%) from 2023

Expenses

Up

$888,193

Up $27,009 (+3.1%) from 2023

Net Income

Up

$81,258

Up $183,993 (+179%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $562,265Liabilities 2010: $350,162Net Assets 2010: $212,1032010Assets 2011: $523,004Liabilities 2011: $291,247Net Assets 2011: $231,7572011Assets 2012: $450,125Liabilities 2012: $223,213Net Assets 2012: $226,9122012Assets 2013: $407,676Liabilities 2013: $160,006Net Assets 2013: $247,6702013Assets 2014: $419,082Liabilities 2014: $127,860Net Assets 2014: $291,2222014Assets 2015: $428,346Liabilities 2015: $108,012Net Assets 2015: $320,3342015Assets 2016: $420,537Liabilities 2016: $79,667Net Assets 2016: $340,8702016Assets 2017: $438,903Liabilities 2017: $110,076Net Assets 2017: $328,8272017Assets 2018: $341,159Liabilities 2018: $89,749Net Assets 2018: $251,4102018Assets 2019: $339,664Liabilities 2019: $147,145Net Assets 2019: $192,5192019Assets 2020: $317,623Liabilities 2020: $92,818Net Assets 2020: $224,8052020Assets 2021: $367,997Liabilities 2021: $78,401Net Assets 2021: $289,5962021Assets 2022: $273,475Liabilities 2022: $78,590Net Assets 2022: $194,8852022Assets 2023: $219,300Liabilities 2023: $127,150Net Assets 2023: $92,1502023Assets 2024: $403,146Liabilities 2024: $229,738Net Assets 2024: $173,4082024

Highlighted filing

2024

Assets$403,146
Liabilities$229,738
Net Assets$173,408

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $551,4442010Expenses 2011: $569,7472011Expenses 2012: $577,9602012Revenue 2013: $606,256Expenses 2013: $585,498Net Income 2013: $20,7582013Revenue 2014: $601,584Expenses 2014: $558,032Net Income 2014: $43,5522014Revenue 2015: $594,701Expenses 2015: $565,589Net Income 2015: $29,1122015Revenue 2016: $608,275Expenses 2016: $587,739Net Income 2016: $20,5362016Revenue 2017: $630,275Expenses 2017: $642,318Net Income 2017: -$12,0432017Revenue 2018: $605,152Expenses 2018: $682,569Net Income 2018: -$77,4172018Revenue 2019: $661,400Expenses 2019: $720,291Net Income 2019: -$58,8912019Revenue 2020: $796,850Expenses 2020: $764,564Net Income 2020: $32,2862020Revenue 2021: $799,975Expenses 2021: $735,185Net Income 2021: $64,7902021Revenue 2022: $678,823Expenses 2022: $773,534Net Income 2022: -$94,7112022Revenue 2023: $758,449Expenses 2023: $861,184Net Income 2023: -$102,7352023Revenue 2024: $969,451Expenses 2024: $888,193Net Income 2024: $81,2582024

Highlighted filing

2024

Revenue$969,451
Expenses$888,193
Net Income$81,258

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.03$2.30$1.73$9.69$8.88$0.81
2023Detailed filing. Detailed filing data is available for this year.$2.19$1.27$0.92$7.58$8.61$1.03
2022Detailed filing. Detailed filing data is available for this year.$2.73$0.79$1.95$6.79$7.74$0.95
2021Detailed filing. Detailed filing data is available for this year.$3.68$0.78$2.90$8.00$7.35$0.65
2020Detailed filing. Detailed filing data is available for this year.$3.18$0.93$2.25$7.97$7.65$0.32
2019Detailed filing. Detailed filing data is available for this year.$3.40$1.47$1.93$6.61$7.20$0.59
2018Detailed filing. Detailed filing data is available for this year.$3.41$0.90$2.51$6.05$6.83$0.77
2017Detailed filing. Detailed filing data is available for this year.$4.39$1.10$3.29$6.30$6.42$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.21$0.80$3.41$6.08$5.88$0.21
2015Detailed filing. Detailed filing data is available for this year.$4.28$1.08$3.20$5.95$5.66$0.29
2014Detailed filing. Detailed filing data is available for this year.$4.19$1.28$2.91$6.02$5.58$0.44
2013Detailed filing. Detailed filing data is available for this year.$4.08$1.60$2.48$6.06$5.85$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$2.23$2.27$5.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.23$2.91$2.32$5.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$3.50$2.12$5.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$976,424
Mission and Program Overview

Mission

Organization provides child day care services to children in the community as well as affiliates' employees, ranging in age from six weeks to five years.

Organization provides child day care services to children in the community as well as affiliate's employees, ranging in age from six weeks to five years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$165,351$235,749▲ $70,398
Savings and Temporary Cash Investments$5,437$14,397▲ $8,960
Accounts Receivable$2,515$5,924▲ $3,409
Cash and Non-Interest-Bearing Accounts$4,295$3,272▼ $1,023
Prepaid Expenses and Deferred Charges$1,289$2,702▲ $1,413
Total Assets$219,300$403,146▲ $183,846
Other Assets Total$40,413$141,102▲ $100,689
Liabilities
Other Liabilities$40,900$163,242▲ $122,342
Accounts Payable and Accrued Expenses$82,909$63,886▼ $19,023
Deferred Revenue$3,341$2,610▼ $731
Total Liabilities$127,150$229,738▲ $102,588
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$92,150$173,408▲ $81,258
Total Net Assets Fund Balance$92,150$173,408▲ $81,258
Total Liabilities and Net Assets / Fund Balance$219,300$403,146▲ $183,846

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$175,435$1,074,929$1,250,364
Equipment$23,394$132,471$155,865
Other Land Buildings$36,920$39,817$76,737
Other Assets Org$141,102--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lori Kaplan-feliceChairman
Mark SmithVice Chairman
Michael CominskyVice Chairman
Adele SossenDirector
Andi DinersteinDirector
Chet CohenDirector
Dr Susan BlattDirector
Edward KowalskyDirector
Rabbi Gustavo Daniel GeirDirector
Randy RockfordDirector
Steven RosenfeldDirector
Victor PearlmanDirector
Christa SerafinChief Executive Officer
Marsha SilvermanSecretary
David GoldbasTreasurer
Brenda CobaneVP of Long Term Care
Revenue and Support

Revenue Composition

Contributions and Grants
$150,206
Program Service Revenue
$772,771
Investment Income
$20
Other Revenue
$46,454
Change in Net Assets
$81,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$740,749
Other Expenses$147,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$574,664$66,782-$641,446
Other Employee Benefits$44,117$4,522-$48,639
Payroll Taxes$41,584$5,437-$47,021
Fees for Services Management-$45,000-$45,000
Depreciation Depletion$29,975--$29,975
Occupancy$15,351--$15,351
Insurance$5,153--$5,153
Fees for Services Accounting-$4,258-$4,258
Office Expenses-$4,123-$4,123
Pension Plan Contributions$3,264$379-$3,643
All Other Expenses$1,396$2,217-$3,613
Other Expenses$1,994--$1,994
Total Functional Expenses$755,475$132,718$0$888,193
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,973
Fundraising Gross Income$6,973
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
Note Payable - Network$136,170
Due From Affiliates$27,072
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The charles t sitrin network of homes & services, inc. Is the sole member of sitrin child day care facility inc.

Form 990, Part VI, Section A, Line 7A

As the sole member, the charles t sitrin network of homes & services, inc. Appoints the board of directors of the sitirn child day care facility inc.

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

The board members reviewed the 990 prior to submission at the november 2025 board meeting.

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

The board of directors are required to update and re-sign the conflict of interest statement on an annual basis.

Form 990, Part VI, Section B, Line 15

The board of directors collectively reviews and approves the ceo's salary and benefits. Comparative data from other like organizations is used. This meeting is documented through the executive session minutes of the board meeting.

Form 990, Part VI, Section C, Line 19

All of these documents are available to the public. Copies will be provided upon request.

Form 990, Page 7, Part VII

The following officers are also officers of related entity, charles t. Sitrin health care center, inc: -christa serafin

Filing and Contact Details

Filer

Filer Name
Sitrin Child Day Care Facility Inc
EIN
16-1484534
Phone
3157973114
Address
3 KAVOD ROAD, NEW HARTFORD, NY 13413-3630

Signing Officer

Name
Christa Serafin
Title
CEO/president
Phone
3157973114
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christa Serafin
Formed
1994
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
28
Volunteers
0

Preparer

Firm
Fustcharles Llp
Address
220 S WARREN STREET, SYRACUSE, NY 13202
Preparer
Desiree M Bennett
Phone
3154463600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

The network and its subsidiaries are not-for-profit corporation as described in section 501(c)(3) of the internal revenue code and are exempt from federal income taxes on related income pursuant to section 501(a) of the code. As of december 31, 2023 and 2024, the network did not have any unrecognized tax benefits or any related accrued interest or penalties. The tax years open to examination by federal and state taxing authorities are 2021 through 2024. The network does not anticipate any unrecognized tax benefits to change in the next twelve months.

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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