Civic Intelligence

Community Day Nursery

EIN 22-1553693 • 501(c)3 • East Orange, NJ

Profile

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)

115 South Munn AvenueEast Orange, NJ 07018

www.cdneo.org

Siviq Scores

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

Liabilities / Assets

38th percentile

0.06x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.15x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

58th percentile

7.8%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-7.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,076,531

Up $366,284 (+7.8%) from 2023

Liabilities

Up

$299,638

Up $134,163 (+81%) from 2023

Net Assets

Up

$4,776,893

Up $232,121 (+5.1%) from 2023

Revenue

Down

$2,047,747

Down $173,894 (-7.8%) from 2023

Expenses

Up

$2,441,576

Up $52,341 (+2.2%) from 2023

Net Income

Down

-$393,829

Down $226,235 (-135%) from 2023

Trend Graphs

Balance Sheet Trend

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

$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 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

2024

Assets$5,076,531
Liabilities$299,638
Net Assets$4,776,893

Operations Trend

Revenue, expenses, and net income by year, with the latest 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 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

2024

Revenue$2,047,747
Expenses$2,441,576
Net Income-$393,829

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
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$2,145,147
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$4,048,536$4,563,620▲ $515,084
Land, Buildings, and Equipment, Net$323,459$296,289▼ $27,170
Savings and Temporary Cash Investments$55,794$106,342▲ $50,548
Cash and Non-Interest-Bearing Accounts$181,752$55,122▼ $126,630
Prepaid Expenses and Deferred Charges$40,234$41,626▲ $1,392
Pledges and Grants Receivable$54,762$12,091▼ $42,671
Accounts Receivable$5,710$1,441▼ $4,269
Total Assets$4,710,247$5,076,531▲ $366,284
Liabilities
Other Liabilities$158,173$183,295▲ $25,122
Deferred Revenue$0$60,484▲ $60,484
Accounts Payable and Accrued Expenses$7,302$55,859▲ $48,557
Total Liabilities$165,475$299,638▲ $134,163
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,544,772$4,776,893▲ $232,121
Total Net Assets Fund Balance$4,544,772$4,776,893▲ $232,121
Total Liabilities and Net Assets / Fund Balance$4,710,247$5,076,531▲ $366,284

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$200,974$1,088,859$1,289,833
Land$82,550-$82,550
Equipment$11,841$46,370$58,211
Other Land Buildings$924$51,462$52,386
Other Securities$4,563,620--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary PorcelliExecutive DirectorFT$123,239$18,245$141,484
Janel RileyEmployeeFT$103,248$5,645$108,893

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,750,966
Program Service Revenue
$201,666
Investment Income
$95,115
Other Revenue
$0
All Other Contributions
$45,775
Change in Net Assets
$-393,829

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,047,747
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$625,950
Total Revenue per Audited Statements
$2,673,697
Total Revenue per Form 990
$2,047,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,905,711
Other Expenses$535,283
Grants and Similar Amounts Paid$582
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,109,058$207,567-$1,316,625
Other Employee Benefits$216,802$57,631-$274,433
Payroll Taxes$100,958$26,836-$127,794
Current Officers, Directors, Trustees, and Key Employees$31,910$95,730-$127,640
Office Expenses$42,879$39,852-$82,731
Fees for Services Accounting-$73,783-$73,783
Pension Plan Contributions$46,783$12,436-$59,219
Occupancy$46,477$11,620-$58,097
Depreciation Depletion$26,384$6,596-$32,980
Insurance-$21,520-$21,520
Fees for Service Investment Mgmnt Fees-$20,634-$20,634
Fees for Services Legal-$7,676-$7,676
Advertising$4,929$303-$5,232
Other Expenses$22,059$4,856-$4,856
Fees for Services Other-$2,660-$2,660
Grants to Domestic Individuals$582--$582
Interest-$9-$9
Total Functional Expenses$1,830,877$610,699$0$2,441,576

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,441,576
Total Expenses per Audited Statements$2,441,576
Total Expenses per Form 990$2,441,576
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$183,295
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

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

Filer Name
Community Day Nursery
EIN
22-1553693
Phone
9736733710
Address
115 SOUTH MUNN AVENUE, EAST ORANGE, NJ 07018

Signing Officer

Name
Mary Porcelli
Title
Executive Director
Phone
9736733710
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Porcelli
Formed
1879
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
10
Employees
47
Volunteers
0

Preparer

Firm
Maddaloni Nydick & Keenan Pc
Address
30 COLUMBIA TURNPIKE, FLORHAM PARK, NJ 07932
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 line 1) 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

(continued from form 990, page 2 line 4a) the community day nursery (cdn) full-day prekindergarten program is available for three- and four-year-old children who reside in east orange, new jersey. Our wrap around program offers an extended day, before and after school. Our mission is to provide young children with a safe, supportive, stimulating environment in which each child's potential for emotional, intellectual, social, and physical development is nurtured. We were fully enrolled at 90 children, as per our contract with the east orange school district. We found the number of children with special needs and behavior challenges continue to be high, comprising 25% of our entire population. Each of our six classrooms is led by a teacher and teacher assistant and a maximum of fifteen children. Two classrooms are bilingual spanish/english. The school year curriculum is research-based tools of the mind. Our teachers document and assess children's learning via the teaching strategies gold online assessment system, and four-year-olds are assessed for kindergarten readiness via the myigdis assessment tool. Our literacy enhancement program is made possible through grants provided by first book, a nonprofit organization, that connects book publishers and community organizations to provide access to new books for children in need. Children spend time outdoors every day. A speech therapist from the school district provides speech therapy for children who need it once a week in our building, and occupational and physical therapists come to provide their services for children who have been identified as needing this assistance. Our children are served a freshly prepared breakfast, lunch, and snack each day. The child and adult food care program (cacfp) provides funding from the department of agriculture that is applied toward food, food workers' salaries and benefits and administration of the program. We also receive a food stipend and a percentage of the salary/benefits for the cook from the east orange board of education. However, to maintain the high quality of the food prepared also requires additional funding from private sponsors. Enrollment has trended downward since the pandemic. Ninety children were enrolled for the 24-25 school year. The racial/ethnic backgrounds of the children are as follows: twenty are african american; thirty are hispanic; seventeen are haitian; six are african; three are guyanese; one is white; one is asian; and twelve are jamaican. Thirty-five are girls and fifty-five are boys. Approximately fifty-two percent of our families qualify for free or reduced meals through the fda cacfp. The demographics of east orange show a growing hispanic population and the percentage of foreign-born residents is a larger percentage than the national average. We have a significant number of children who speak spanish or haitian creole as their first language. Several staff members speak spanish. Because of bilingual staff, parents feel welcomed and cared for. The sisters, brothers and cousins of children that attended community day nursery continue to request our center when enrolling. We invite family participation through "back to school night", "bring a parent to school day", monthly parent meetings, presentations, and workshops. Parent meetings have included presentations on lead poisoning prevention, dental hygiene, and a wellness meeting for moms for mother's may. We held our first "it takes a village" parent workshop in the spring. The meeting on a saturday was a conference format with several parent education workshops for parents which parents could choose to attend, a light breakfast, lunch, childcare, and giveaways. Any parent of a young child was welcome, not just the parents of our enrolled children. It was well attended, and a fun and informative way to build community. The executive director works full-time, over twelve-months to manage the program and is supported by a full-time assistant director (formerly e

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.

Financial Statement Notes

PART X, LINE 2:

The organization follows the provisions of fasb asc, income taxes. The standard prescribes a minimum recognition threshold & measurement methodology that a tax position taken or expected to be taken in a tax return is required to meet before being recognized in the financial statements. It also provides guidance for derecognition, classification, interest & penalties, accounting in interim periods, disclosure & transition as they relate to those tax positions. The organization does not expect a significant increase or decrease to the total amounts of unrecognized tax positions during the fiscal year ended december 31, 2023. However, the organization is subject to regular audits by tax authorities. The organization believes that it has appropriate support for the positions taken on its tax returns. Nonetheless, the amounts ultimately paid, if any, upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued each year. Management believes its nonprofit status would be upheld upon examination.

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IRS990/Form990PartVIISectionAGrp/PersonNm3NORA KRIEGER
IRS990/Form990PartVIISectionAGrp/PersonNm4JACQUELINE YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm5SHARON BASKIND-WING
IRS990/Form990PartVIISectionAGrp/PersonNm6KIMBERLY LOUIS
IRS990/Form990PartVIISectionAGrp/PersonNm7CRYSTAL COVINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm8NATHANIEL KRAINTZ
IRS990/Form990PartVIISectionAGrp/PersonNm9TYRE ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm10MARY PORCELLI
IRS990/Form990PartVIISectionAGrp/PersonNm11JANEL RILEY
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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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IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER PROGRAM:THE CDN SUMMER PROGRAM IS A FULL-DAY PROGRAM THAT BEGINS WHEN THE REGULAR SCHOOL YEAR ENDS OFFERING CARE FOR CHILDREN DURING THE SUMMER MONTHS. DURING THE SUMMER OF 2024, 43 CHILDREN ATTENDED OUR SUMMER PROGRAM. THE SUMMER STAFFING PATTERN INCORPORATES STAGGERED HOURS ALLOWING TEACHERS AND ASSISTANTS TO EARN REVENUE DURING THESE MONTHS. WE GIVE PRIORITY TO OUR STAFF WHEN WE HIRE SUMMER PROGRAM STAFF MEMBERS. OUR FULL-DAY SUMMER PROGRAM OFFERS A CURRICULUM THAT FOCUSES ON SOCIAL-EMOTIONAL DEVELOPMENT AS WELL AS COGNITIVE SKILLS INCLUDING LITERACY AND MATH. TO SUPPORT OUR SUMMER STAFF, WE BRING IN EXPERTS IN YOGA AND MUSIC TO SUPPLEMENT THE PROGRAM. THE "FARM CHICKS" INTRODUCED THE CHILDREN TO SMALL FARM ANIMALS INCLUDING DUCKS AND CHICKENS. WE INVITED GUESTS TO VISIT WHO ALLOW CHILDREN TO EXPLORE NEW IDEAS AND BUILD ON PRIOR KNOWLEDGE AS THEY ENGAGE IN PROJECTS THAT ALLOW THEM TO LOOK FOR ANSWERS TO THEIR QUESTIONS AND TEST OUT THEIR OWN THEORIES. THE CDN SUMMER PROGRAM PROVIDES CHILDREN WITH CONSISTENT CARE AND GUIDANCE THAT WILL PROMOTE SOCIAL-EMOTIONAL DEVELOPMENT, THE FOUNDATION FOR LEARNING.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD & MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST & PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE & TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE ORGANIZATION DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE FISCAL YEAR ENDED DECEMBER 31, 2023. HOWEVER, THE ORGANIZATION IS SUBJECT TO REGULAR AUDITS BY TAX AUTHORITIES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED EACH YEAR. MANAGEMENT BELIEVES ITS NONPROFIT STATUS WOULD BE UPHELD UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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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 LINE 1) IT IS OUR GOAL TO STRENGTHEN A COOPERATIVE PARTNERSHIP WITH FAMILIES THROUGH A VARIETY OF PARENTING SERVICES AND GROUP ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2(CONTINUED FROM FORM 990, PAGE 2 LINE 4A) THE COMMUNITY DAY NURSERY (CDN) FULL-DAY PREKINDERGARTEN PROGRAM IS AVAILABLE FOR THREE- AND FOUR-YEAR-OLD CHILDREN WHO RESIDE IN EAST ORANGE, NEW JERSEY. OUR WRAP AROUND PROGRAM OFFERS AN EXTENDED DAY, BEFORE AND AFTER SCHOOL. OUR MISSION IS TO PROVIDE YOUNG CHILDREN WITH A SAFE, SUPPORTIVE, STIMULATING ENVIRONMENT IN WHICH EACH CHILD'S POTENTIAL FOR EMOTIONAL, INTELLECTUAL, SOCIAL, AND PHYSICAL DEVELOPMENT IS NURTURED. WE WERE FULLY ENROLLED AT 90 CHILDREN, AS PER OUR CONTRACT WITH THE EAST ORANGE SCHOOL DISTRICT. WE FOUND THE NUMBER OF CHILDREN WITH SPECIAL NEEDS AND BEHAVIOR CHALLENGES CONTINUE TO BE HIGH, COMPRISING 25% OF OUR ENTIRE POPULATION. EACH OF OUR SIX CLASSROOMS IS LED BY A TEACHER AND TEACHER ASSISTANT AND A MAXIMUM OF FIFTEEN CHILDREN. TWO CLASSROOMS ARE BILINGUAL SPANISH/ENGLISH. THE SCHOOL YEAR CURRICULUM IS RESEARCH-BASED TOOLS OF THE MIND. OUR TEACHERS DOCUMENT AND ASSESS CHILDREN'S LEARNING VIA THE TEACHING STRATEGIES GOLD ONLINE ASSESSMENT SYSTEM, AND FOUR-YEAR-OLDS ARE ASSESSED FOR KINDERGARTEN READINESS VIA THE MYIGDIS ASSESSMENT TOOL. OUR LITERACY ENHANCEMENT PROGRAM IS MADE POSSIBLE THROUGH GRANTS PROVIDED BY FIRST BOOK, A NONPROFIT ORGANIZATION, THAT CONNECTS BOOK PUBLISHERS AND COMMUNITY ORGANIZATIONS TO PROVIDE ACCESS TO NEW BOOKS FOR CHILDREN IN NEED. CHILDREN SPEND TIME OUTDOORS EVERY DAY. A SPEECH THERAPIST FROM THE SCHOOL DISTRICT PROVIDES SPEECH THERAPY FOR CHILDREN WHO NEED IT ONCE A WEEK IN OUR BUILDING, AND OCCUPATIONAL AND PHYSICAL THERAPISTS COME TO PROVIDE THEIR SERVICES FOR CHILDREN WHO HAVE BEEN IDENTIFIED AS NEEDING THIS ASSISTANCE. OUR CHILDREN ARE SERVED A FRESHLY PREPARED BREAKFAST, LUNCH, AND SNACK EACH DAY. THE CHILD AND ADULT FOOD CARE PROGRAM (CACFP) PROVIDES FUNDING FROM THE DEPARTMENT OF AGRICULTURE THAT IS APPLIED TOWARD FOOD, FOOD WORKERS' SALARIES AND BENEFITS AND ADMINISTRATION OF THE PROGRAM. WE ALSO RECEIVE A FOOD STIPEND AND A PERCENTAGE OF THE SALARY/BENEFITS FOR THE COOK FROM THE EAST ORANGE BOARD OF EDUCATION. HOWEVER, TO MAINTAIN THE HIGH QUALITY OF THE FOOD PREPARED ALSO REQUIRES ADDITIONAL FUNDING FROM PRIVATE SPONSORS. ENROLLMENT HAS TRENDED DOWNWARD SINCE THE PANDEMIC. NINETY CHILDREN WERE ENROLLED FOR THE 24-25 SCHOOL YEAR. THE RACIAL/ETHNIC BACKGROUNDS OF THE CHILDREN ARE AS FOLLOWS: TWENTY ARE AFRICAN AMERICAN; THIRTY ARE HISPANIC; SEVENTEEN ARE HAITIAN; SIX ARE AFRICAN; THREE ARE GUYANESE; ONE IS WHITE; ONE IS ASIAN; AND TWELVE ARE JAMAICAN. THIRTY-FIVE ARE GIRLS AND FIFTY-FIVE ARE BOYS. APPROXIMATELY FIFTY-TWO PERCENT OF OUR FAMILIES QUALIFY FOR FREE OR REDUCED MEALS THROUGH THE FDA CACFP. THE DEMOGRAPHICS OF EAST ORANGE SHOW A GROWING HISPANIC POPULATION AND THE PERCENTAGE OF FOREIGN-BORN RESIDENTS IS A LARGER PERCENTAGE THAN THE NATIONAL AVERAGE. WE HAVE A SIGNIFICANT NUMBER OF CHILDREN WHO SPEAK SPANISH OR HAITIAN CREOLE AS THEIR FIRST LANGUAGE. SEVERAL STAFF MEMBERS SPEAK SPANISH. BECAUSE OF BILINGUAL STAFF, PARENTS FEEL WELCOMED AND CARED FOR. THE SISTERS, BROTHERS AND COUSINS OF CHILDREN THAT ATTENDED COMMUNITY DAY NURSERY CONTINUE TO REQUEST OUR CENTER WHEN ENROLLING. WE INVITE FAMILY PARTICIPATION THROUGH "BACK TO SCHOOL NIGHT", "BRING A PARENT TO SCHOOL DAY", MONTHLY PARENT MEETINGS, PRESENTATIONS, AND WORKSHOPS. PARENT MEETINGS HAVE INCLUDED PRESENTATIONS ON LEAD POISONING PREVENTION, DENTAL HYGIENE, AND A WELLNESS MEETING FOR MOMS FOR MOTHER'S MAY. WE HELD OUR FIRST "IT TAKES A VILLAGE" PARENT WORKSHOP IN THE SPRING. THE MEETING ON A SATURDAY WAS A CONFERENCE FORMAT WITH SEVERAL PARENT EDUCATION WORKSHOPS FOR PARENTS WHICH PARENTS COULD CHOOSE TO ATTEND, A LIGHT BREAKFAST, LUNCH, CHILDCARE, AND GIVEAWAYS. ANY PARENT OF A YOUNG CHILD WAS WELCOME, NOT JUST THE PARENTS OF OUR ENROLLED CHILDREN. IT WAS WELL ATTENDED, AND A FUN AND INFORMATIVE WAY TO BUILD COMMUNITY. THE EXECUTIVE DIRECTOR WORKS FULL-TIME, OVER TWELVE-MONTHS TO MANAGE THE PROGRAM AND IS SUPPORTED BY A FULL-TIME ASSISTANT DIRECTOR (FORMERLY E
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

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