Civic Intelligence

Community Day Nursery

990 • Fiscal year 2014 • EIN 22-1553693

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

115 South Munn AvenueEast Orange, NJ 07018

(973) 673-3710

Siviq Scores

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

Liabilities / Assets

20th percentile

0.03x

Higher debt load relative to assets than 20% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.05x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

2.4%

Higher net margin than 54% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$136,301

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Asset Growth

46th percentile

1.2%

Faster asset growth than 46% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

10%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,597,077

Up $56,749 (+1.2%) from 2013

Net Assets

Up

$4,481,368

Up $35,297 (+0.8%) from 2013

Liabilities

Up

$115,709

Up $21,452 (+23%) from 2013

Revenue

Up

$2,193,817

Up $206,751 (+10%) from 2013

Expenses

Up

$2,140,349

Up $206,115 (+11%) from 2013

Net Income

Up

$53,468

Up $636 (+1.2%) 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 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

2014

Assets$4,597,077
Liabilities$115,709
Net Assets$4,481,368

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 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

2014

Revenue$2,193,817
Expenses$2,140,349
Net Income$53,468
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$3,775,294
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$4,078,735$4,030,070▼ $48,665
Land, Buildings, and Equipment, Net$264,664$288,685▲ $24,021
Cash and Non-Interest-Bearing Accounts$33,596$171,436▲ $137,840
Prepaid Expenses and Deferred Charges$32,464$43,820▲ $11,356
Savings and Temporary Cash Investments$108,479$38,478▼ $70,001
Accounts Receivable$22,390$24,588▲ $2,198
Total Assets$4,540,328$4,597,077▲ $56,749
Liabilities
Other Liabilities$83,116$93,478▲ $10,362
Accounts Payable and Accrued Expenses$11,141$22,231▲ $11,090
Total Liabilities$94,257$115,709▲ $21,452
Net Assets / Fund Balance
Unrestricted Net Assets$4,446,071$4,481,368▲ $35,297
Total Net Assets Fund Balance$4,446,071$4,481,368▲ $35,297
Total Liabilities and Net Assets / Fund Balance$4,540,328$4,597,077▲ $56,749

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$175,581$923,631$1,099,212
Equipment$24,579$86,175$110,754
Land$82,550-$82,550
Other Land Buildings$5,975$30,161$36,136
Other Securities$4,030,070--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy BurkeExecutive DirectorFT$117,671$18,630$136,301

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
Latasha N CarterTrustee (former)
Norma J MackeySecretary
David W RamsayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,909,899
Program Service Revenue
$33,149
Investment Income
$250,769
Other Revenue
$0
All Other Contributions
$51,989
Change in Net Assets
$53,468

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,193,817
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,193,817
Total Revenue per Form 990
$2,193,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,701,800
Other Expenses$438,549
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$972,673$164,738-$1,137,411
Other Employee Benefits$225,424$23,320-$248,744
Current Officers, Directors, Trustees, and Key Employees$97,906$32,635-$130,541
Payroll Taxes$108,736$18,120-$126,856
Pension Plan Contributions$49,181$9,067-$58,248
Occupancy$42,057$10,514-$52,571
Office Expenses$19,548$22,982-$42,530
Fees for Services Accounting-$41,570-$41,570
Depreciation Depletion$27,637$6,909-$34,546
Fees for Service Investment Mgmnt Fees-$16,272-$16,272
Insurance$11,831$2,685-$14,516
Other Expenses$1,520$18,317-$1,520
Fees for Services Legal-$388-$388
Total Functional Expenses$1,772,832$367,517$0$2,140,349

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,140,349
Total Expenses per Form 990$2,140,349
Total Expenses per Audited Statements$2,122,178
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-18,171
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$93,478
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

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

Signing Officer

Name
Kathy Burke
Title
Executive Director
Phone
9736733710
Signed
2015-11-16
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
0
Volunteers
18

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) 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 (cdn) has been providing early education & child care services to the community for 117 years. The economic climate continues to challenge our commitment to high-quality services. Revenue shortfalls due to cuts at the state level (nj dept of human services (dhs)) have resulted in a significant reduction in operating funds. Regulations, originally adopted in 2011 by the dhs, have been revised & seriously restrict access to childcare subsidies for our families who need childcare before & after school (7:00am-8:30am then 3:00pm-6:00pm). We have seen this "wrap-around subsidy" for the childcare portion of our day go from 100% participation for all 120 families during the first 7 years of the public preschool program to our current enrollment of 18 children qualifying for the month of december 2014. To further complicate matters, the new system determining eligibility does so for a period ranging from 2 weeks to several months. In addition, the subsidy can be stopped without notice in the event a parent is not working or in school for the required number of hours. This makes estimating revenue for the budget difficult. The model for childcare services throughout nj provides payment to childcare facilities 4 hours per day (before and aftercare) no matter how much time families actually need their child to be in care. Some children are here before school from 7:00am-9:00am & after school from 3:00pm-6:00pm. In order to be responsive to our families, we offer a "menu" of child care services so a family in need of childcare before school doesn't pay for the after school portion of the program & vice versa. We have 19 parents paying for wrap-around care and 18 who qualified for subsidies. Next month we may have more or less but based on our demographic, probably not more than 20% at any given time. When nj dept of education originally estimated the change in regulations, it was estimated the wrap-around population would be 50%. During the past year, we have witnessed a large number of childcare centers closing in essex county due to the reductions in funding. From january through june, we had 117 children attending the school. Currently 119 3 & 4 year old east orange residents attend school at cdn from 8:30am-3:00pm. The majority, 87 children, are of african american descent, 7 children are african, 12 children are hispanic, 2 children are caribbean & 1 child is from the pacific islands. 60 of the children are girls & 59 are boys. Of the children enrolled, 80% are from families qualifying for free or reduced meals through the fda child & adult care food program. During the summer of 2014, 56-58 children attended our summer camp from july 7-august 22. Our new summer camp-staffing pattern incorporates staggered hours during the summer. This allows teachers & assistants to earn revenue during the summer. We also initiated a new program of swimming lessons through an arrangement with the geyer family ymca in montclair. This year we provided 2 afternoon classes per week. Parents registered in advance & paid a fee for each swimming class. Swim instructors, provided by the y, were exceptionally well-trained to work with young children & the children looked forward to their weekly lessons. The y was able to provide enough instructors to give each child individual attention within a small group. We were able to arrange busses through the essex regional educational services commission to transport our children & staff as the superintendent, dr. Jacqueline young, is a member of our board of trustees. A $2,500 grant from investors bank covered the costs of the busses. During the summer, we also continued a program of weekly morning field trips in response to requests from our parents. The trips included: turtle back zoo, kidz village & eagle rock environmental center. We also had jack's petting zoo in our parking lot, peas & carrots children's sing-a-long & the lizard guys in our lobby. Visits to our school garden to harvest f

Form 990, Part III - Statement of Program Service Accomplishments (cont)

Program for parents: our family workers continue to host monthly parent meetings using the parenting now! Curriculum purchased in march 2003. Some topics are: family values, discipline tools, stress and communicating with your child. This year we have been surprised and excited by the number of parents who attend the meetings. During the first two meetings of the school year parents were asked if they had any special requests. This resulted in a zumba class in our lobby, attended by both moms and dads who participated with great enthusiasm! We are continuing our literacy enhancement program 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. Much research regarding the racial and ethnic school readiness gaps indicate that quality parental linguistic interaction in the home is crucial to readiness at school entry and further academic success. One of the indicators of success in school readiness used by many researchers is the number of the books in the home. We want our families to have high-quality early childhood literature available for their children. Each year during january we send home martin's big words by doreen rappaport. It is a beautifully illustrated and elegantly told story of the rev. Dr. Martin luther king, jr. Appropriate for young children. We have continued our collaboration with the east orange public library to make it easy for parents to get library cards for their children. They fill out the paperwork with us and we get the cards and hand them out along with book lists suggesting excellent early childhood literature. Our october 9 back to school night was a great success with half of the families attending. The parents spent time in their children's classrooms learning what the school day looks like, learning about the tools of the mind curriculum as well as how they can support their child's learning at home. On october 24, 2014, we hosted our tenth annual family dinner. We had 84 families (including the siblings and grandparents) in attendance. Each family contributed a dish (or whatever they could manage, sometimes a loaf of bread or a bag of pretzels) and we provided entertainment for the children. This year, peas and carrots, a folk singer, led the children in singing some of their favorite songs and taught them a few new ones-one of which included the children playing castanets. After dinner, the board of trustees judged the dishes and awarded small prizes. The time together builds a relationship between the school and our families in an informal, non-judgmental setting. We were also encouraged by the response of our parents' participation in the parent teacher conferences. We had a response rate approaching 70% this year. Buildings and grounds: as always, we make every attempt to schedule on-going maintenance and avoid surprise breakdowns. However, in march of this year one of our employees noticed what looked like a number of loose bricks on the wall of the building overlooking a children's play yard. An inspection revealed that the masonry was failing due to underlying deposits of moisture. Building techniques have changed since the 1970's when the addition was made to the original structure. The current method includes installing drainage tubes to avoid just the sort of problem that we encountered. Extensive repairs made to the building (removal of 32 lineal feet of parapet wall two courses high) also included the installation of "weep tubes" to forest all further problems as well as re-pointing failing mortar joints and replacing sealant around two door frames. The final bill for the repairs and reconstruction was $45,368. For more information about the school, please visit our website at: www.cdneo.org

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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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 (CDN) HAS BEEN PROVIDING EARLY EDUCATION & CHILD CARE SERVICES TO THE COMMUNITY FOR 117 YEARS. THE ECONOMIC CLIMATE CONTINUES TO CHALLENGE OUR COMMITMENT TO HIGH-QUALITY SERVICES. REVENUE SHORTFALLS DUE TO CUTS AT THE STATE LEVEL (NJ DEPT OF HUMAN SERVICES (DHS)) HAVE RESULTED IN A SIGNIFICANT REDUCTION IN OPERATING FUNDS. REGULATIONS, ORIGINALLY ADOPTED IN 2011 BY THE DHS, HAVE BEEN REVISED & SERIOUSLY RESTRICT ACCESS TO CHILDCARE SUBSIDIES FOR OUR FAMILIES WHO NEED CHILDCARE BEFORE & AFTER SCHOOL (7:00AM-8:30AM THEN 3:00PM-6:00PM). WE HAVE SEEN THIS "WRAP-AROUND SUBSIDY" FOR THE CHILDCARE PORTION OF OUR DAY GO FROM 100% PARTICIPATION FOR ALL 120 FAMILIES DURING THE FIRST 7 YEARS OF THE PUBLIC PRESCHOOL PROGRAM TO OUR CURRENT ENROLLMENT OF 18 CHILDREN QUALIFYING FOR THE MONTH OF DECEMBER 2014. TO FURTHER COMPLICATE MATTERS, THE NEW SYSTEM DETERMINING ELIGIBILITY DOES SO FOR A PERIOD RANGING FROM 2 WEEKS TO SEVERAL MONTHS. IN ADDITION, THE SUBSIDY CAN BE STOPPED WITHOUT NOTICE IN THE EVENT A PARENT IS NOT WORKING OR IN SCHOOL FOR THE REQUIRED NUMBER OF HOURS. THIS MAKES ESTIMATING REVENUE FOR THE BUDGET DIFFICULT. THE MODEL FOR CHILDCARE SERVICES THROUGHOUT NJ PROVIDES PAYMENT TO CHILDCARE FACILITIES 4 HOURS PER DAY (BEFORE AND AFTERCARE) NO MATTER HOW MUCH TIME FAMILIES ACTUALLY NEED THEIR CHILD TO BE IN CARE. SOME CHILDREN ARE HERE BEFORE SCHOOL FROM 7:00AM-9:00AM & AFTER SCHOOL FROM 3:00PM-6:00PM. IN ORDER TO BE RESPONSIVE TO OUR FAMILIES, WE OFFER A "MENU" OF CHILD CARE SERVICES SO A FAMILY IN NEED OF CHILDCARE BEFORE SCHOOL DOESN'T PAY FOR THE AFTER SCHOOL PORTION OF THE PROGRAM & VICE VERSA. WE HAVE 19 PARENTS PAYING FOR WRAP-AROUND CARE AND 18 WHO QUALIFIED FOR SUBSIDIES. NEXT MONTH WE MAY HAVE MORE OR LESS BUT BASED ON OUR DEMOGRAPHIC, PROBABLY NOT MORE THAN 20% AT ANY GIVEN TIME. WHEN NJ DEPT OF EDUCATION ORIGINALLY ESTIMATED THE CHANGE IN REGULATIONS, IT WAS ESTIMATED THE WRAP-AROUND POPULATION WOULD BE 50%. DURING THE PAST YEAR, WE HAVE WITNESSED A LARGE NUMBER OF CHILDCARE CENTERS CLOSING IN ESSEX COUNTY DUE TO THE REDUCTIONS IN FUNDING. FROM JANUARY THROUGH JUNE, WE HAD 117 CHILDREN ATTENDING THE SCHOOL. CURRENTLY 119 3 & 4 YEAR OLD EAST ORANGE RESIDENTS ATTEND SCHOOL AT CDN FROM 8:30AM-3:00PM. THE MAJORITY, 87 CHILDREN, ARE OF AFRICAN AMERICAN DESCENT, 7 CHILDREN ARE AFRICAN, 12 CHILDREN ARE HISPANIC, 2 CHILDREN ARE CARIBBEAN & 1 CHILD IS FROM THE PACIFIC ISLANDS. 60 OF THE CHILDREN ARE GIRLS & 59 ARE BOYS. OF THE CHILDREN ENROLLED, 80% ARE FROM FAMILIES QUALIFYING FOR FREE OR REDUCED MEALS THROUGH THE FDA CHILD & ADULT CARE FOOD PROGRAM. DURING THE SUMMER OF 2014, 56-58 CHILDREN ATTENDED OUR SUMMER CAMP FROM JULY 7-AUGUST 22. OUR NEW SUMMER CAMP-STAFFING PATTERN INCORPORATES STAGGERED HOURS DURING THE SUMMER. THIS ALLOWS TEACHERS & ASSISTANTS TO EARN REVENUE DURING THE SUMMER. WE ALSO INITIATED A NEW PROGRAM OF SWIMMING LESSONS THROUGH AN ARRANGEMENT WITH THE GEYER FAMILY YMCA IN MONTCLAIR. THIS YEAR WE PROVIDED 2 AFTERNOON CLASSES PER WEEK. PARENTS REGISTERED IN ADVANCE & PAID A FEE FOR EACH SWIMMING CLASS. SWIM INSTRUCTORS, PROVIDED BY THE Y, WERE EXCEPTIONALLY WELL-TRAINED TO WORK WITH YOUNG CHILDREN & THE CHILDREN LOOKED FORWARD TO THEIR WEEKLY LESSONS. THE Y WAS ABLE TO PROVIDE ENOUGH INSTRUCTORS TO GIVE EACH CHILD INDIVIDUAL ATTENTION WITHIN A SMALL GROUP. WE WERE ABLE TO ARRANGE BUSSES THROUGH THE ESSEX REGIONAL EDUCATIONAL SERVICES COMMISSION TO TRANSPORT OUR CHILDREN & STAFF AS THE SUPERINTENDENT, DR. JACQUELINE YOUNG, IS A MEMBER OF OUR BOARD OF TRUSTEES. A $2,500 GRANT FROM INVESTORS BANK COVERED THE COSTS OF THE BUSSES. DURING THE SUMMER, WE ALSO CONTINUED A PROGRAM OF WEEKLY MORNING FIELD TRIPS IN RESPONSE TO REQUESTS FROM OUR PARENTS. THE TRIPS INCLUDED: TURTLE BACK ZOO, KIDZ VILLAGE & EAGLE ROCK ENVIRONMENTAL CENTER. WE ALSO HAD JACK'S PETTING ZOO IN OUR PARKING LOT, PEAS & CARROTS CHILDREN'S SING-A-LONG & THE LIZARD GUYS IN OUR LOBBY. VISITS TO OUR SCHOOL GARDEN TO HARVEST F
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROGRAM FOR PARENTS: OUR FAMILY WORKERS CONTINUE TO HOST MONTHLY PARENT MEETINGS USING THE PARENTING NOW! CURRICULUM PURCHASED IN MARCH 2003. SOME TOPICS ARE: FAMILY VALUES, DISCIPLINE TOOLS, STRESS AND COMMUNICATING WITH YOUR CHILD. THIS YEAR WE HAVE BEEN SURPRISED AND EXCITED BY THE NUMBER OF PARENTS WHO ATTEND THE MEETINGS. DURING THE FIRST TWO MEETINGS OF THE SCHOOL YEAR PARENTS WERE ASKED IF THEY HAD ANY SPECIAL REQUESTS. THIS RESULTED IN A ZUMBA CLASS IN OUR LOBBY, ATTENDED BY BOTH MOMS AND DADS WHO PARTICIPATED WITH GREAT ENTHUSIASM! WE ARE CONTINUING OUR LITERACY ENHANCEMENT PROGRAM 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. MUCH RESEARCH REGARDING THE RACIAL AND ETHNIC SCHOOL READINESS GAPS INDICATE THAT QUALITY PARENTAL LINGUISTIC INTERACTION IN THE HOME IS CRUCIAL TO READINESS AT SCHOOL ENTRY AND FURTHER ACADEMIC SUCCESS. ONE OF THE INDICATORS OF SUCCESS IN SCHOOL READINESS USED BY MANY RESEARCHERS IS THE NUMBER OF THE BOOKS IN THE HOME. WE WANT OUR FAMILIES TO HAVE HIGH-QUALITY EARLY CHILDHOOD LITERATURE AVAILABLE FOR THEIR CHILDREN. EACH YEAR DURING JANUARY WE SEND HOME MARTIN'S BIG WORDS BY DOREEN RAPPAPORT. IT IS A BEAUTIFULLY ILLUSTRATED AND ELEGANTLY TOLD STORY OF THE REV. DR. MARTIN LUTHER KING, JR. APPROPRIATE FOR YOUNG CHILDREN. WE HAVE CONTINUED OUR COLLABORATION WITH THE EAST ORANGE PUBLIC LIBRARY TO MAKE IT EASY FOR PARENTS TO GET LIBRARY CARDS FOR THEIR CHILDREN. THEY FILL OUT THE PAPERWORK WITH US AND WE GET THE CARDS AND HAND THEM OUT ALONG WITH BOOK LISTS SUGGESTING EXCELLENT EARLY CHILDHOOD LITERATURE. OUR OCTOBER 9 BACK TO SCHOOL NIGHT WAS A GREAT SUCCESS WITH HALF OF THE FAMILIES ATTENDING. THE PARENTS SPENT TIME IN THEIR CHILDREN'S CLASSROOMS LEARNING WHAT THE SCHOOL DAY LOOKS LIKE, LEARNING ABOUT THE TOOLS OF THE MIND CURRICULUM AS WELL AS HOW THEY CAN SUPPORT THEIR CHILD'S LEARNING AT HOME. ON OCTOBER 24, 2014, WE HOSTED OUR TENTH ANNUAL FAMILY DINNER. WE HAD 84 FAMILIES (INCLUDING THE SIBLINGS AND GRANDPARENTS) IN ATTENDANCE. EACH FAMILY CONTRIBUTED A DISH (OR WHATEVER THEY COULD MANAGE, SOMETIMES A LOAF OF BREAD OR A BAG OF PRETZELS) AND WE PROVIDED ENTERTAINMENT FOR THE CHILDREN. THIS YEAR, PEAS AND CARROTS, A FOLK SINGER, LED THE CHILDREN IN SINGING SOME OF THEIR FAVORITE SONGS AND TAUGHT THEM A FEW NEW ONES-ONE OF WHICH INCLUDED THE CHILDREN PLAYING CASTANETS. AFTER DINNER, THE BOARD OF TRUSTEES JUDGED THE DISHES AND AWARDED SMALL PRIZES. THE TIME TOGETHER BUILDS A RELATIONSHIP BETWEEN THE SCHOOL AND OUR FAMILIES IN AN INFORMAL, NON-JUDGMENTAL SETTING. WE WERE ALSO ENCOURAGED BY THE RESPONSE OF OUR PARENTS' PARTICIPATION IN THE PARENT TEACHER CONFERENCES. WE HAD A RESPONSE RATE APPROACHING 70% THIS YEAR. BUILDINGS AND GROUNDS: AS ALWAYS, WE MAKE EVERY ATTEMPT TO SCHEDULE ON-GOING MAINTENANCE AND AVOID SURPRISE BREAKDOWNS. HOWEVER, IN MARCH OF THIS YEAR ONE OF OUR EMPLOYEES NOTICED WHAT LOOKED LIKE A NUMBER OF LOOSE BRICKS ON THE WALL OF THE BUILDING OVERLOOKING A CHILDREN'S PLAY YARD. AN INSPECTION REVEALED THAT THE MASONRY WAS FAILING DUE TO UNDERLYING DEPOSITS OF MOISTURE. BUILDING TECHNIQUES HAVE CHANGED SINCE THE 1970'S WHEN THE ADDITION WAS MADE TO THE ORIGINAL STRUCTURE. THE CURRENT METHOD INCLUDES INSTALLING DRAINAGE TUBES TO AVOID JUST THE SORT OF PROBLEM THAT WE ENCOUNTERED. EXTENSIVE REPAIRS MADE TO THE BUILDING (REMOVAL OF 32 LINEAL FEET OF PARAPET WALL TWO COURSES HIGH) ALSO INCLUDED THE INSTALLATION OF "WEEP TUBES" TO FOREST ALL FURTHER PROBLEMS AS WELL AS RE-POINTING FAILING MORTAR JOINTS AND REPLACING SEALANT AROUND TWO DOOR FRAMES. THE FINAL BILL FOR THE REPAIRS AND RECONSTRUCTION WAS $45,368. FOR MORE INFORMATION ABOUT THE SCHOOL, PLEASE VISIT OUR WEBSITE AT: WWW.CDNEO.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A 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/ExplanationTxt5THE 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/ExplanationTxt6COMPENSATION 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/ExplanationTxt7THE 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/ExplanationTxt8THE 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 III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS (CONT)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI - LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04540328
IRS990/TotalAssetsEOYAmt04597077
IRS990/TotalAssetsGrp/BOYAmt04540328
IRS990/TotalAssetsGrp/EOYAmt04597077
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01909899
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0367517

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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
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