Civic Intelligence

Community Day Nursery

990 • Fiscal year 2013 • EIN 22-1553693

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

115 South Munn Avenue07018

(973) 673-3710

Siviq Scores

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

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

29th percentile

0.05x

Higher debt load relative to revenue than 29% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Net Margin

56th percentile

2.7%

Higher net margin than 56% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

77th percentile

$125,590

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2013 filings • NTEE P • $1M-$5M nonprofits • Source year 2013

Asset Growth

62nd percentile

7.2%

Faster asset growth than 62% of similar nonprofits.

2013 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Flat

$4,540,328

Flat from 2013

Net Assets

Flat

$4,446,071

Flat from 2013

Liabilities

Flat

$94,257

Flat from 2013

Revenue

Flat

$1,987,066

Flat from 2013

Expenses

Flat

$1,934,234

Flat from 2013

Net Income

Flat

$52,832

Flat from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,092,831Liabilities 2010: $107,133Net Assets 2010: $3,985,6982010Assets 2011: $3,947,538Liabilities 2011: $81,425Net Assets 2011: $3,866,1132011Assets 2012: $4,236,408Liabilities 2012: $159,062Net Assets 2012: $4,077,3462012Assets 2013: $4,540,328Liabilities 2013: $94,257Net Assets 2013: $4,446,0712013Assets 2013: $4,540,328Liabilities 2013: $94,257Net Assets 2013: $4,446,0712013Assets 2014: $4,597,077Liabilities 2014: $115,709Net Assets 2014: $4,481,3682014Assets 2015: $4,181,921Liabilities 2015: $109,050Net Assets 2015: $4,072,8712015Assets 2016: $4,200,788Liabilities 2016: $102,591Net Assets 2016: $4,098,1972016Assets 2017: $4,327,555Liabilities 2017: $117,725Net Assets 2017: $4,209,8302017Assets 2018: $3,792,315Liabilities 2018: $111,912Net Assets 2018: $3,680,4032018Assets 2019: $4,196,491Liabilities 2019: $91,296Net Assets 2019: $4,105,1952019Assets 2020: $4,514,111Liabilities 2020: $503,586Net Assets 2020: $4,010,5252020Assets 2021: $5,090,401Liabilities 2021: $260,420Net Assets 2021: $4,829,9812021Assets 2022: $4,076,105Liabilities 2022: $183,098Net Assets 2022: $3,893,0072022Assets 2023: $4,710,247Liabilities 2023: $165,475Net Assets 2023: $4,544,7722023Assets 2024: $5,076,531Liabilities 2024: $299,638Net Assets 2024: $4,776,8932024

Highlighted filing

2013

Assets$4,540,328
Liabilities$94,257
Net Assets$4,446,071

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,041,6452010Expenses 2011: $1,896,2862011Expenses 2012: $1,877,9352012Revenue 2013: $1,987,066Expenses 2013: $1,934,234Net Income 2013: $52,8322013Revenue 2013: $1,987,066Expenses 2013: $1,934,234Net Income 2013: $52,8322013Revenue 2014: $2,193,817Expenses 2014: $2,140,349Net Income 2014: $53,4682014Revenue 2015: $1,957,380Expenses 2015: $2,085,742Net Income 2015: -$128,3622015Revenue 2016: $1,946,353Expenses 2016: $2,102,588Net Income 2016: -$156,2352016Revenue 2017: $2,076,461Expenses 2017: $2,252,819Net Income 2017: -$176,3582017Revenue 2018: $2,035,751Expenses 2018: $2,324,940Net Income 2018: -$289,1892018Revenue 2019: $2,339,754Expenses 2019: $2,262,487Net Income 2019: $77,2672019Revenue 2020: $1,786,248Expenses 2020: $2,249,063Net Income 2020: -$462,8152020Revenue 2021: $2,202,901Expenses 2021: $2,215,504Net Income 2021: -$12,6032021Revenue 2022: $2,133,128Expenses 2022: $2,181,855Net Income 2022: -$48,7272022Revenue 2023: $2,221,641Expenses 2023: $2,389,235Net Income 2023: -$167,5942023Revenue 2024: $2,047,747Expenses 2024: $2,441,576Net Income 2024: -$393,8292024

Highlighted filing

2013

Revenue$1,987,066
Expenses$1,934,234
Net Income$52,832
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.0
Gross Receipts
$2,783,156
Mission and Program Overview

Mission

It is the mission of community day nursery to provide children with a safe, supportive, stimulating environment in which each child's potential for emotional, intellectual, social and physical development is nurtured. (continued on schedule o)

Community day nursery is a nonprofit early childhood program (continued on schedule o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,699,712$4,078,735▲ $379,023
Land, Buildings, and Equipment, Net$287,506$264,664▼ $22,842
Savings and Temporary Cash Investments$48,672$108,479▲ $59,807
Cash and Non-Interest-Bearing Accounts$150,347$33,596▼ $116,751
Prepaid Expenses and Deferred Charges$35,004$32,464▼ $2,540
Accounts Receivable$15,167$22,390▲ $7,223
Total Assets$4,236,408$4,540,328▲ $303,920
Liabilities
Other Liabilities$93,278$76,594▼ $16,684
Accounts Payable and Accrued Expenses$65,784$17,663▼ $48,121
Total Liabilities$159,062$94,257▼ $64,805
Net Assets / Fund Balance
Unrestricted Net Assets$4,077,346$4,446,071▲ $368,725
Total Net Assets Fund Balance$4,077,346$4,446,071▲ $368,725
Total Liabilities and Net Assets / Fund Balance$4,236,408$4,540,328▲ $303,920

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$149,649$893,496$1,043,145
Equipment$25,355$82,899$108,254
Land$82,550-$82,550
Other Land Buildings$7,110$29,026$36,136
Other Securities$4,078,735--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy BurkeExecutive DirectorFT$108,045$17,545$125,590

Board Members and Trustees

NameTitle
Helena BranchPresident
Faith BrownFirst Vice-president
Reginald DavisSecond Vice-president
Chester R BanksTrustee
Clementis GittensTrustee
Jacqueline YoungTrustee
Richard GreeneTrustee
Roxanne WilliamsTrustee
Amir HashemiTrustee (former)
John S LeeTrustee (former)
Latasha N CarterTrustee (former)
Norma J MackeySecretary
David W RamsayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,838,824
Program Service Revenue
$18,168
Investment Income
$130,074
Other Revenue
$0
All Other Contributions
$47,908
Change in Net Assets
$52,832

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,987,066
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$315,893
Total Revenue per Audited Statements
$2,302,959
Total Revenue per Form 990
$1,987,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,549,388
Other Expenses$384,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$903,937$152,035-$1,055,972
Other Employee Benefits$183,394$33,491-$216,885
Current Officers, Directors, Trustees, and Key Employees$86,558$28,853-$115,411
Payroll Taxes$91,753$16,756-$108,509
Pension Plan Contributions$44,487$8,124-$52,611
Office Expenses$20,825$23,603-$44,428
Occupancy$34,044$8,511-$42,555
Fees for Services Accounting-$38,965-$38,965
Depreciation Depletion$28,123$7,031-$35,154
Insurance$11,086$2,685-$13,771
Fees for Service Investment Mgmnt Fees-$10,482-$10,482
Fees for Services Legal-$7,999-$7,999
Other Expenses$4,605$13,493-$4,605
All Other Expenses$735--$735
Total Functional Expenses$1,582,206$352,028$0$1,934,234

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,934,234
Total Expenses per Audited Statements$1,934,234
Total Expenses per Form 990$1,934,234
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
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
Accrued Wages and Vacation$76,594
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Section B, Line 11

A draft of form 990 is reviewed by executive director then distributed to, and reviewed by the board of trustees prior to the form being filed. The form 990 is discussed with a question and answer period prior to the final board approval. Upon approval, the form 990 is submitted to the internal revenue service.

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

The organization requires annual conflicts of interest statements from all board members. These statements are reviewed by the president and executive director of the organization. All board members are required to disclose any conflicts of interest.

Form 990, Part VI, Section B, Line 15

Compensation for the organization's executive director is determined by the new jersey department of education contract. Other salaries are determined by the executive director and treasurer and are based on similar agencies and programs. There are no other top management, officers, or key employees compensated within the organization.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statments are always available to the public at the organization's office or by request.

Filing and Contact Details

Filer

EIN
22-1553693
Phone
9736733710

Signing Officer

Name
Kathy Burke
Title
Executive Director
Phone
9736733710
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Burke
Formed
1879
Legal Domicile
Nj
Voting Board Members
13
Independent Board Members
13
Employees
32
Volunteers
3

Preparer

Preparer
Steven Nydick
Phone
9738228080
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

(continued from from 990, page 1) offering a high quality full day preschool education to the children of east orange, new jersey. Community day nursery has been serving children and their families since 1897. We believe high-quality early childhood education ensures children to be ready for kindergarten and beyond. We are accredited by the national association for the education of young children which means we meet the high standards set to ensure children will be safe, healthy, and learning each day. Our certified teachers have degrees and are well trained in early childhood. They build caring relationships with each child, and plan activities that are fun and challenging. Ongoing assessment ensures children continue to learn and develop.

Form 990, Part III - Statement of Program Service Accomplishments

(continued from form 990, page 2) it is our goal to strengthen a cooperative partnership with families through a variety of parenting services and group activities.

Form 990, Part III - Statement of Program Service Accomplishments

Community day nursery has been serving children and their families by providing high quality childcare and education for over 100 years. Currently, three and four year old east orange residents spend up to ten hours daily, twelve months per year in our classrooms. Our program runs from september through august from 7:30am until 5:30pm. Our contract with the east orange board of education to provide preschool services remains in force. This funding has allowed community day nursery to engage degreed, state certified teachers for ten months of the year, update the classrooms by purchasing new furniture and learning materials, and hire and train paraprofessional family support staff. However, the small ratios that we believe are necessary for a high-quality early childhood program are maintained through our utilization of part-time teacher assistants. These employees work 7:30am through 9:30am and 3:30pm through 5:30pm, in addition to full days, as needed. Our part-time staff participates in professional development opportunities with our full-timers. When we lose a full-time employee, we can offer employment to a part-timer whom we know and trust, because of the relationship developed over time, and who has received the educational opportunities to excel in the classroom. We also send the part-timers to take classes on an individual basis, as needed. Where some schools utilize substitute teachers, we continue to maintain three full-time on site substitutes (floaters) so the children are always in familiar surroundings with people they know and trust. When no staff member is absent, all three floaters serve as a third person in classrooms allowing the teacher to work one-on-one with children. The staffing for two of the floaters and all of the part-time employees is provided through private funding. It has been our experience that the children in our program become effective listeners, have enhanced vocabularies, understand the concepts of sharing, taking turns and following directions. Feedback from the kindergarten teachers in the east orange school district has been overwhelmingly positive. They tell us, "we know the children who come to us from community day; they are ready to participate from the first day of school." the school district regularly sends people who are interested in the preschool program to visit our center. Our staff turnover is significantly low compared to other childcare agencies across the country. Community day nursery has been accredited since 1997 by the national association for the education of young children (naeyc). This process involves a yearlong intense self-evaluation process and ongoing self-assessment and correction. Naeyc has re-vamped the accreditation process and now requires extensive documentation from the classrooms and administrators. Each classroom teacher and the director have assembled a portfolio that documents the ways in which the program implements the criteria organized by ten standards: 1) promote positive relationships for all children and adults. 2) implement a curriculum fostering all areas of child development-cognitive, emotional, language, physical and social. 3) use developmentally, culturally and linguistically appropriate and effective teaching approaches. 4) provide ongoing assessments of children and staff. 5) promote nutrition and health of children and staff. 6) employ and support qualified teaching staff. 7) establish and maintain collaborative relationships with families. 8) establish and maintain relationships and use resources of the community. 9) provide a safe and healthy physical environment. 10) implement strong program management policies that result in high-quality service. We are visited twice annually for the purpose of evaluation by the east orange school district. Representatives also visit us from the new jersey department of education. They rate one of our classrooms annually according to the early childhood education rating scale and send the repo

Form 990, Part XI - Line 2C

The organization has a committee that is responsible for overseeing the audit of the financial statements and the selection of the independent accountant that audited the financial statements. This process has not changed from the prior year.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VICE-PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE (FORMER)
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE (FORMER)
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE (FORMER)
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IRS990/MissionDesc0IT IS THE MISSION OF COMMUNITY DAY NURSERY TO PROVIDE CHILDREN WITH A SAFE, SUPPORTIVE, STIMULATING ENVIRONMENT IN WHICH EACH CHILD'S POTENTIAL FOR EMOTIONAL, INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT IS NURTURED. (CONTINUED ON SCHEDULE O)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0(CONTINUED FROM FROM 990, PAGE 1) OFFERING A HIGH QUALITY FULL DAY PRESCHOOL EDUCATION TO THE CHILDREN OF EAST ORANGE, NEW JERSEY. COMMUNITY DAY NURSERY HAS BEEN SERVING CHILDREN AND THEIR FAMILIES SINCE 1897. WE BELIEVE HIGH-QUALITY EARLY CHILDHOOD EDUCATION ENSURES CHILDREN TO BE READY FOR KINDERGARTEN AND BEYOND. WE ARE ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN WHICH MEANS WE MEET THE HIGH STANDARDS SET TO ENSURE CHILDREN WILL BE SAFE, HEALTHY, AND LEARNING EACH DAY. OUR CERTIFIED TEACHERS HAVE DEGREES AND ARE WELL TRAINED IN EARLY CHILDHOOD. THEY BUILD CARING RELATIONSHIPS WITH EACH CHILD, AND PLAN ACTIVITIES THAT ARE FUN AND CHALLENGING. ONGOING ASSESSMENT ENSURES CHILDREN CONTINUE TO LEARN AND DEVELOP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1(CONTINUED FROM FORM 990, PAGE 2) IT IS OUR GOAL TO STRENGTHEN A COOPERATIVE PARTNERSHIP WITH FAMILIES THROUGH A VARIETY OF PARENTING SERVICES AND GROUP ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMUNITY DAY NURSERY HAS BEEN SERVING CHILDREN AND THEIR FAMILIES BY PROVIDING HIGH QUALITY CHILDCARE AND EDUCATION FOR OVER 100 YEARS. CURRENTLY, THREE AND FOUR YEAR OLD EAST ORANGE RESIDENTS SPEND UP TO TEN HOURS DAILY, TWELVE MONTHS PER YEAR IN OUR CLASSROOMS. OUR PROGRAM RUNS FROM SEPTEMBER THROUGH AUGUST FROM 7:30AM UNTIL 5:30PM. OUR CONTRACT WITH THE EAST ORANGE BOARD OF EDUCATION TO PROVIDE PRESCHOOL SERVICES REMAINS IN FORCE. THIS FUNDING HAS ALLOWED COMMUNITY DAY NURSERY TO ENGAGE DEGREED, STATE CERTIFIED TEACHERS FOR TEN MONTHS OF THE YEAR, UPDATE THE CLASSROOMS BY PURCHASING NEW FURNITURE AND LEARNING MATERIALS, AND HIRE AND TRAIN PARAPROFESSIONAL FAMILY SUPPORT STAFF. HOWEVER, THE SMALL RATIOS THAT WE BELIEVE ARE NECESSARY FOR A HIGH-QUALITY EARLY CHILDHOOD PROGRAM ARE MAINTAINED THROUGH OUR UTILIZATION OF PART-TIME TEACHER ASSISTANTS. THESE EMPLOYEES WORK 7:30AM THROUGH 9:30AM AND 3:30PM THROUGH 5:30PM, IN ADDITION TO FULL DAYS, AS NEEDED. OUR PART-TIME STAFF PARTICIPATES IN PROFESSIONAL DEVELOPMENT OPPORTUNITIES WITH OUR FULL-TIMERS. WHEN WE LOSE A FULL-TIME EMPLOYEE, WE CAN OFFER EMPLOYMENT TO A PART-TIMER WHOM WE KNOW AND TRUST, BECAUSE OF THE RELATIONSHIP DEVELOPED OVER TIME, AND WHO HAS RECEIVED THE EDUCATIONAL OPPORTUNITIES TO EXCEL IN THE CLASSROOM. WE ALSO SEND THE PART-TIMERS TO TAKE CLASSES ON AN INDIVIDUAL BASIS, AS NEEDED. WHERE SOME SCHOOLS UTILIZE SUBSTITUTE TEACHERS, WE CONTINUE TO MAINTAIN THREE FULL-TIME ON SITE SUBSTITUTES (FLOATERS) SO THE CHILDREN ARE ALWAYS IN FAMILIAR SURROUNDINGS WITH PEOPLE THEY KNOW AND TRUST. WHEN NO STAFF MEMBER IS ABSENT, ALL THREE FLOATERS SERVE AS A THIRD PERSON IN CLASSROOMS ALLOWING THE TEACHER TO WORK ONE-ON-ONE WITH CHILDREN. THE STAFFING FOR TWO OF THE FLOATERS AND ALL OF THE PART-TIME EMPLOYEES IS PROVIDED THROUGH PRIVATE FUNDING. IT HAS BEEN OUR EXPERIENCE THAT THE CHILDREN IN OUR PROGRAM BECOME EFFECTIVE LISTENERS, HAVE ENHANCED VOCABULARIES, UNDERSTAND THE CONCEPTS OF SHARING, TAKING TURNS AND FOLLOWING DIRECTIONS. FEEDBACK FROM THE KINDERGARTEN TEACHERS IN THE EAST ORANGE SCHOOL DISTRICT HAS BEEN OVERWHELMINGLY POSITIVE. THEY TELL US, "WE KNOW THE CHILDREN WHO COME TO US FROM COMMUNITY DAY; THEY ARE READY TO PARTICIPATE FROM THE FIRST DAY OF SCHOOL." THE SCHOOL DISTRICT REGULARLY SENDS PEOPLE WHO ARE INTERESTED IN THE PRESCHOOL PROGRAM TO VISIT OUR CENTER. OUR STAFF TURNOVER IS SIGNIFICANTLY LOW COMPARED TO OTHER CHILDCARE AGENCIES ACROSS THE COUNTRY. COMMUNITY DAY NURSERY HAS BEEN ACCREDITED SINCE 1997 BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC). THIS PROCESS INVOLVES A YEARLONG INTENSE SELF-EVALUATION PROCESS AND ONGOING SELF-ASSESSMENT AND CORRECTION. NAEYC HAS RE-VAMPED THE ACCREDITATION PROCESS AND NOW REQUIRES EXTENSIVE DOCUMENTATION FROM THE CLASSROOMS AND ADMINISTRATORS. EACH CLASSROOM TEACHER AND THE DIRECTOR HAVE ASSEMBLED A PORTFOLIO THAT DOCUMENTS THE WAYS IN WHICH THE PROGRAM IMPLEMENTS THE CRITERIA ORGANIZED BY TEN STANDARDS: 1) PROMOTE POSITIVE RELATIONSHIPS FOR ALL CHILDREN AND ADULTS. 2) IMPLEMENT A CURRICULUM FOSTERING ALL AREAS OF CHILD DEVELOPMENT-COGNITIVE, EMOTIONAL, LANGUAGE, PHYSICAL AND SOCIAL. 3) USE DEVELOPMENTALLY, CULTURALLY AND LINGUISTICALLY APPROPRIATE AND EFFECTIVE TEACHING APPROACHES. 4) PROVIDE ONGOING ASSESSMENTS OF CHILDREN AND STAFF. 5) PROMOTE NUTRITION AND HEALTH OF CHILDREN AND STAFF. 6) EMPLOY AND SUPPORT QUALIFIED TEACHING STAFF. 7) ESTABLISH AND MAINTAIN COLLABORATIVE RELATIONSHIPS WITH FAMILIES. 8) ESTABLISH AND MAINTAIN RELATIONSHIPS AND USE RESOURCES OF THE COMMUNITY. 9) PROVIDE A SAFE AND HEALTHY PHYSICAL ENVIRONMENT. 10) IMPLEMENT STRONG PROGRAM MANAGEMENT POLICIES THAT RESULT IN HIGH-QUALITY SERVICE. WE ARE VISITED TWICE ANNUALLY FOR THE PURPOSE OF EVALUATION BY THE EAST ORANGE SCHOOL DISTRICT. REPRESENTATIVES ALSO VISIT US FROM THE NEW JERSEY DEPARTMENT OF EDUCATION. THEY RATE ONE OF OUR CLASSROOMS ANNUALLY ACCORDING TO THE EARLY CHILDHOOD EDUCATION RATING SCALE AND SEND THE REPO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR THEN DISTRIBUTED TO, AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO THE FORM BEING FILED. THE FORM 990 IS DISCUSSED WITH A QUESTION AND ANSWER PERIOD PRIOR TO THE FINAL BOARD APPROVAL. UPON APPROVAL, THE FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REQUIRES ANNUAL CONFLICTS OF INTEREST STATEMENTS FROM ALL BOARD MEMBERS. THESE STATEMENTS ARE REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR OF THE ORGANIZATION. ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE NEW JERSEY DEPARTMENT OF EDUCATION CONTRACT. OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND TREASURER AND ARE BASED ON SIMILAR AGENCIES AND PROGRAMS. THERE ARE NO OTHER TOP MANAGEMENT, OFFICERS, OR KEY EMPLOYEES COMPENSATED WITHIN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS ARE ALWAYS AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE OR BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI - LINE 2C
IRS990/SchoolOperatingInd00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.30$4.78$2.05$2.44$0.39
2023Summary only. Only limited summary data is available for this year.$4.71$0.17$4.54$2.22$2.39$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.18$3.89$2.13$2.18$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$0.26$4.83$2.20$2.22$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$0.50$4.01$1.79$2.25$0.46
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.09$4.11$2.34$2.26$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.11$3.68$2.04$2.32$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.33$0.12$4.21$2.08$2.25$0.18
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.10$4.10$1.95$2.10$0.16
2015Detailed filing. Detailed filing data is available for this year.$4.18$0.11$4.07$1.96$2.09$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.60$0.12$4.48$2.19$2.14$0.05
2013Detailed filing. Detailed filing data is available for this year.$4.54$0.09$4.45$1.99$1.93$0.05
2013Summary only. Only limited summary data is available for this year.$4.54$0.09$4.45$1.99$1.93$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.24$0.16$4.08$1.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$0.08$3.87$1.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.11$3.99$2.04