Civic Intelligence

Community Day Nursery

990 • Fiscal year 2017 • EIN 22-1553693

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 05, 2018

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.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

35th percentile

0.06x

Higher debt load relative to revenue than 35% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Net Margin

15th percentile

-8.5%

Higher net margin than 15% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$130,523

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Asset Growth

43rd percentile

3.0%

Faster asset growth than 43% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

6.7%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,327,555

Up $126,767 (+3.0%) from 2016

Net Assets

Up

$4,209,830

Up $111,633 (+2.7%) from 2016

Liabilities

Up

$117,725

Up $15,134 (+15%) from 2016

Revenue

Up

$2,076,461

Up $130,108 (+6.7%) from 2016

Expenses

Up

$2,252,819

Up $150,231 (+7.1%) from 2016

Net Income

Down

-$176,358

Down $20,123 (-13%) from 2016

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

2017

Assets$4,327,555
Liabilities$117,725
Net Assets$4,209,830

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

2017

Revenue$2,076,461
Expenses$2,252,819
Net Income-$176,358
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 5, 2018
Return Version
2017v2.3
Gross Receipts
$2,397,699
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$3,624,246$3,848,656▲ $224,410
Land, Buildings, and Equipment, Net$378,547$383,422▲ $4,875
Prepaid Expenses and Deferred Charges$31,706$35,030▲ $3,324
Accounts Receivable$10,777$26,479▲ $15,702
Savings and Temporary Cash Investments$17,068$22,650▲ $5,582
Cash and Non-Interest-Bearing Accounts$138,444$11,318▼ $127,126
Total Assets$4,200,788$4,327,555▲ $126,767
Liabilities
Other Liabilities$93,678$92,930▼ $748
Accounts Payable and Accrued Expenses$8,913$24,795▲ $15,882
Total Liabilities$102,591$117,725▲ $15,134
Net Assets / Fund Balance
Unrestricted Net Assets$4,098,197$4,209,830▲ $111,633
Total Net Assets Fund Balance$4,098,197$4,209,830▲ $111,633
Total Liabilities and Net Assets / Fund Balance$4,200,788$4,327,555▲ $126,767

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$270,247$910,366$1,180,613
Land$82,550-$82,550
Equipment$18,619$39,079$57,698
Other Land Buildings$12,006$27,411$39,417
Other Securities$3,848,656--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy BurkeExecutive DirectorFT$113,232$17,291$130,523

Board Members and Trustees

NameTitle
Richard GreenePresident
Chester R BanksFirst Vice-president
Reginald DavisSecond Vice-president
Andrew BarrowTrustee
Annete HaleTrustee
Clementis GittensTrustee
Helena BranchTrustee
Jacqueline YoungTrustee
Norma J MackeyTrustee
Suzanne MckayTrustee
Roxanne WilliamsSecretary
David W RamsayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,872,172
Program Service Revenue
$44,907
Investment Income
$158,082
Other Revenue
$1,300
All Other Contributions
$46,947
Change in Net Assets
$-176,358

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,076,461
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$287,993
Total Revenue per Audited Statements
$2,364,454
Total Revenue per Form 990
$2,076,461
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,813,684
Other Expenses$439,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$954,201$223,152-$1,177,353
Other Employee Benefits$321,476$24,306-$345,782
Current Officers, Directors, Trustees, and Key Employees$95,606$31,869-$127,475
Payroll Taxes$96,757$16,706-$113,463
Fees for Services Accounting-$50,730-$50,730
Occupancy$40,547$10,137-$50,684
Pension Plan Contributions$39,915$9,696-$49,611
Office Expenses$27,562$15,969-$43,531
Depreciation Depletion$21,010$5,253-$26,263
Insurance-$17,400-$17,400
Fees for Service Investment Mgmnt Fees-$13,519-$13,519
Other Expenses$10,776$1,648-$12,424
Fees for Services Legal-$3,836-$3,836
Total Functional Expenses$1,807,913$444,906$0$2,252,819

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,274,361
Expenses per Audited Statements$2,252,819
Total Expenses per Form 990$2,252,819
Expenses Not Reported on Form 990$21,542
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,125
Fundraising Direct Expenses$3,825
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$92,930
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 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
Kathy Burke
Title
Executive Director
Phone
9736733710
Signed
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Burke
Formed
1879
Legal Domicile
Nj
Voting Board Members
11
Independent Board Members
11
Employees
36
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) this year community day nursery (cdn) celebrated our 120th year of providing early education and child care services for this community. The economic climate continues to challenge our commitment to high-quality services. The severely restricted state funding from the new jersey department of human services (njdhs) continues to significantly reduce our operating funds. The regulations, originally adopted in 2011 by the njdhs, had been revised in 2014 and seriously restrict access to childcare subsidies for our families who need childcare before and after school (from 7:00am until 8:30am and from 3:00pm until 6:00pm). We have seen this "wrap-around subsidy" for the childcare portion of our day/year go from 100% participation for all 120 families during the first seven years of the public preschool program to our current enrollment of 24 children qualifying for the month of december 2017. The current system that determines eligibility does so for a period that can range from two weeks to several months. Also, the subsidy can be stopped without any notice in the event that a parent is not working or in school for the required number of hours. This continues to make accurately estimating revenue for the budget impossible. Also, the model for childcare services throughout the state provides payment to childcare facilities for four hours per day (both before and aftercare) no matter how much time the families actually need their child to be in care. Some of our children are here before school from 7:00am until school starts at 8:30 and after school from 3:00pm until we close at 6:00pm. In order to be responsive to our families, we have offered a "menu" of childcare services, so a family that needs childcare before school doesn't have to pay for the after school portion of the program and vice versa. The number of parents who are paying for wrap-around care and those who have qualified for subsidies is in a constant state of flux. At the end of december we had 24. Next month we may have more or fewer who will qualify for state aid, but based on our demographic, probably not more than 20% at any given time. When the state of new jersey department of education originally estimated the affect the change in regulations would have, they estimated our wrap-around population would be at 50%. We continue to see a large number of childcare centers closing around the state due to these reductions in funding. This 2017-2018 school year we have been able to reach full enrollment at 120 children. From january through june we had 110 children attending the school. We lost approximately $37,000 in funding from the public school program because the contract only allows us to have eight slots empty currently 53 three-year old and 67 four-year old east orange residents attend school here from 8:30am until 3:00pm. The majority of our children, 72 are of african american descent. Ten are african, 21 are hispanic, seven are caribbean three are guyanese, one british, three asian and one caucasian. There are 61 girls and 57 boys. Of the children enrolled, 97% are from families that qualify for free or reduced meals through the fda child and adult care food program. We currently have four bilingual spanish/english classrooms and one haitian creole/english class (out of eight classes) as the latino population in east orange has been growing. Because of the number of spanish-speaking staff we employ, including a family activity coordinator, parents feel welcomed and cared for when they enter our building. The sisters, brothers and cousins of children that attended cdn continue to request our center when enrolling. In three classrooms the lead teacher is bilingual with an english-speaking assistant and in the fourth class the teacher assistant is bilingual/spanish with an english-speaking lead teacher. We also have an additional teacher assistant and an administrative assistant on staff who are bilingual haitian creole

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. 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. On back to school night, held september 20th this year, 62 parents came to their child's classroom to meet with the teaching team & learn how to support the early learning experience. Each family went home with a book, all by myself by mercer mayer, to help build their child's home library. Parents learned about the tools of the mind curriculum as well as how they can support their child's learning at home. Also, this december we sent home the preschool children's classic mouse paint by ellen stoll walsh. This new edition is printed in both english and spanish. 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 & hand them out along with book lists suggesting excellent early childhood literature. On october 28, 2016 we hosted our 10th annual family dinner. We had 72 family members (including the siblings & grandparents) in attendance. Each family contributed a dish (or whatever they could manage, sometimes a loaf of bread or a bag of pretzels) & we provided fun craft activities for the children. After dinner, the board of trustees judged the dishes & awarded small prizes. We have found this time together builds relationships between the school & our families in an informal, non-judgmental setting. Our parents' participation in the parent teacher conferences varied by class with an overall participation rate of 63%. However, two of our bilingual spanish classes had over 80% participation buildings and grounds: through a generous grant from turrell fund we were able to replace the carpeting in the lobby & install new stair treads from the lobby to the second floor. This year we also replaced two classrooms' plexiglas floor to ceiling windows with energy efficient, double paned, tempered glass. The difference in both classroom temperatures & upgraded appearance were realized immediately. For more information about the school, please visit our website at: www.cdneo.org

FORM 990, PART XI, LINE 9:

Direct expenses of special events reported on part i line 9b -1,883.

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 XI, LINE 2D - OTHER ADJUSTMENTS:

Direct expenses of special events reported on part i line 9b -1,883.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

DEPRECIATION 21,542.

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IRS990/Form990PartVIISectionAGrp/PersonNm8CLEMENTIS GITTENS
IRS990/Form990PartVIISectionAGrp/PersonNm9ANNETE HALE
IRS990/Form990PartVIISectionAGrp/PersonNm10SUZANNE MCKAY
IRS990/Form990PartVIISectionAGrp/PersonNm11ANDREW BARROW
IRS990/Form990PartVIISectionAGrp/PersonNm12KATHY BURKE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECOND VICE-PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
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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:DURING THE SUMMER OF 2017, 56 CHILDREN ATTENDED OUR SUMMER CAMP FROM JUNE 27 THROUGH AUGUST 26. FOR THE PAST THREE YEARS WE HAVE INVITED CHILDREN WHO HAVE ENROLLED FOR SCHOOL IN SEPTEMBER TO PARTICIPATE IN THE LAST FEW WEEKS OF OUR SUMMER PROGRAM. THE SMALLER CLASS SIZE AND RELAXED PROGRAM ALLOWS THEM TO BECOME FAMILIAR WITH OUR STAFF AND DAILY SCHEDULE. THEY ALSO MAKE A FEW FRIENDS. WE FOUND THAT THIS MINIMIZES THE NUMBER OF "MELTDOWNS" ON THE FIRST DAY OF SCHOOL. WE ALSO WELCOMED BACK CHILDREN WHO HAD FINISHED KINDERGARTEN IN JUNE, IN ADDITION TO OUR THREE AND FOUR YEAR-OLDS. OUR LICENSE FROM THE STATE OF NEW JERSEY ALLOWS US TO CARE OF CHILDREN FROM TWO YEARS UNTIL SIX YEARS OF AGE. OUR SUMMER CAMP STAFFING PATTERN INCORPORATES STAGGERED HOURS DURING THE SUMMER. THIS ALLOWS TEACHERS AND ASSISTANTS WHO WANT TO WORK TO EARN SOME REVENUE DURING THE SUMMER.THIS YEAR WE STARTED A YOGA CLASS DURING THE SUMMER TO WHICH THE CHILDREN RESPONDED ENTHUSIASTICALLY. (THERE ARE PICTURES OF THAT CLASS ON OUR FACEBOOK PAGE: COMMUNITY DAY NURSERY EAST ORANGE.) WE ALSO CONTINUED A PROGRAM OF WEEKLY MORNING FIELD TRIPS (WHICH INCLUDED SOME "IN HOUSE" EXPERIENCES) IN RESPONSE TO REQUESTS FROM OUR PARENTS. THE TRIPS INCLUDED: KIDZ VILLAGE AND THE EAGLE ROCK ENVIRONMENTAL CENTER. WE ALSO HAD SHOP RITE WITH A HEALTHY CHOICE PROGRAM THAT ALLOWED CHILDREN TO TASTE NEW FRUITS AND VEGETABLES AND JACK'S PETTING ZOO IN OUR PARKING LOT, THE LIZARD GUYS BROUGHT LIVE ANIMALS AND TALKED TO THE CHILDREN DURING A PROGRAM IN OUR LOBBY. OUR TEACHERS HAD WRITTEN THE SUMMER CURRICULUM DEDICATING THE DAYS OF THE WEEK TO CERTAIN ACTIVITIES. MONDAYS WERE FOR EXPLORING ARTS AND CRAFTS PROJECTS AND ON FRIDAYS THE CHILDREN HAD COOKING EXPERIENCES. WEDNESDAYS WERE FIELD TRIPS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT EXPENSES OF SPECIAL EVENTS REPORTED ON PART I LINE 9B -1,883.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION 21,542.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
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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) THIS YEAR COMMUNITY DAY NURSERY (CDN) CELEBRATED OUR 120TH YEAR OF PROVIDING EARLY EDUCATION AND CHILD CARE SERVICES FOR THIS COMMUNITY. THE ECONOMIC CLIMATE CONTINUES TO CHALLENGE OUR COMMITMENT TO HIGH-QUALITY SERVICES. THE SEVERELY RESTRICTED STATE FUNDING FROM THE NEW JERSEY DEPARTMENT OF HUMAN SERVICES (NJDHS) CONTINUES TO SIGNIFICANTLY REDUCE OUR OPERATING FUNDS. THE REGULATIONS, ORIGINALLY ADOPTED IN 2011 BY THE NJDHS, HAD BEEN REVISED IN 2014 AND SERIOUSLY RESTRICT ACCESS TO CHILDCARE SUBSIDIES FOR OUR FAMILIES WHO NEED CHILDCARE BEFORE AND AFTER SCHOOL (FROM 7:00AM UNTIL 8:30AM AND FROM 3:00PM UNTIL 6:00PM). WE HAVE SEEN THIS "WRAP-AROUND SUBSIDY" FOR THE CHILDCARE PORTION OF OUR DAY/YEAR GO FROM 100% PARTICIPATION FOR ALL 120 FAMILIES DURING THE FIRST SEVEN YEARS OF THE PUBLIC PRESCHOOL PROGRAM TO OUR CURRENT ENROLLMENT OF 24 CHILDREN QUALIFYING FOR THE MONTH OF DECEMBER 2017. THE CURRENT SYSTEM THAT DETERMINES ELIGIBILITY DOES SO FOR A PERIOD THAT CAN RANGE FROM TWO WEEKS TO SEVERAL MONTHS. ALSO, THE SUBSIDY CAN BE STOPPED WITHOUT ANY NOTICE IN THE EVENT THAT A PARENT IS NOT WORKING OR IN SCHOOL FOR THE REQUIRED NUMBER OF HOURS. THIS CONTINUES TO MAKE ACCURATELY ESTIMATING REVENUE FOR THE BUDGET IMPOSSIBLE. ALSO, THE MODEL FOR CHILDCARE SERVICES THROUGHOUT THE STATE PROVIDES PAYMENT TO CHILDCARE FACILITIES FOR FOUR HOURS PER DAY (BOTH BEFORE AND AFTERCARE) NO MATTER HOW MUCH TIME THE FAMILIES ACTUALLY NEED THEIR CHILD TO BE IN CARE. SOME OF OUR CHILDREN ARE HERE BEFORE SCHOOL FROM 7:00AM UNTIL SCHOOL STARTS AT 8:30 AND AFTER SCHOOL FROM 3:00PM UNTIL WE CLOSE AT 6:00PM. IN ORDER TO BE RESPONSIVE TO OUR FAMILIES, WE HAVE OFFERED A "MENU" OF CHILDCARE SERVICES, SO A FAMILY THAT NEEDS CHILDCARE BEFORE SCHOOL DOESN'T HAVE TO PAY FOR THE AFTER SCHOOL PORTION OF THE PROGRAM AND VICE VERSA. THE NUMBER OF PARENTS WHO ARE PAYING FOR WRAP-AROUND CARE AND THOSE WHO HAVE QUALIFIED FOR SUBSIDIES IS IN A CONSTANT STATE OF FLUX. AT THE END OF DECEMBER WE HAD 24. NEXT MONTH WE MAY HAVE MORE OR FEWER WHO WILL QUALIFY FOR STATE AID, BUT BASED ON OUR DEMOGRAPHIC, PROBABLY NOT MORE THAN 20% AT ANY GIVEN TIME. WHEN THE STATE OF NEW JERSEY DEPARTMENT OF EDUCATION ORIGINALLY ESTIMATED THE AFFECT THE CHANGE IN REGULATIONS WOULD HAVE, THEY ESTIMATED OUR WRAP-AROUND POPULATION WOULD BE AT 50%. WE CONTINUE TO SEE A LARGE NUMBER OF CHILDCARE CENTERS CLOSING AROUND THE STATE DUE TO THESE REDUCTIONS IN FUNDING. THIS 2017-2018 SCHOOL YEAR WE HAVE BEEN ABLE TO REACH FULL ENROLLMENT AT 120 CHILDREN. FROM JANUARY THROUGH JUNE WE HAD 110 CHILDREN ATTENDING THE SCHOOL. WE LOST APPROXIMATELY $37,000 IN FUNDING FROM THE PUBLIC SCHOOL PROGRAM BECAUSE THE CONTRACT ONLY ALLOWS US TO HAVE EIGHT SLOTS EMPTY CURRENTLY 53 THREE-YEAR OLD AND 67 FOUR-YEAR OLD EAST ORANGE RESIDENTS ATTEND SCHOOL HERE FROM 8:30AM UNTIL 3:00PM. THE MAJORITY OF OUR CHILDREN, 72 ARE OF AFRICAN AMERICAN DESCENT. TEN ARE AFRICAN, 21 ARE HISPANIC, SEVEN ARE CARIBBEAN THREE ARE GUYANESE, ONE BRITISH, THREE ASIAN AND ONE CAUCASIAN. THERE ARE 61 GIRLS AND 57 BOYS. OF THE CHILDREN ENROLLED, 97% ARE FROM FAMILIES THAT QUALIFY FOR FREE OR REDUCED MEALS THROUGH THE FDA CHILD AND ADULT CARE FOOD PROGRAM. WE CURRENTLY HAVE FOUR BILINGUAL SPANISH/ENGLISH CLASSROOMS AND ONE HAITIAN CREOLE/ENGLISH CLASS (OUT OF EIGHT CLASSES) AS THE LATINO POPULATION IN EAST ORANGE HAS BEEN GROWING. BECAUSE OF THE NUMBER OF SPANISH-SPEAKING STAFF WE EMPLOY, INCLUDING A FAMILY ACTIVITY COORDINATOR, PARENTS FEEL WELCOMED AND CARED FOR WHEN THEY ENTER OUR BUILDING. THE SISTERS, BROTHERS AND COUSINS OF CHILDREN THAT ATTENDED CDN CONTINUE TO REQUEST OUR CENTER WHEN ENROLLING. IN THREE CLASSROOMS THE LEAD TEACHER IS BILINGUAL WITH AN ENGLISH-SPEAKING ASSISTANT AND IN THE FOURTH CLASS THE TEACHER ASSISTANT IS BILINGUAL/SPANISH WITH AN ENGLISH-SPEAKING LEAD TEACHER. WE ALSO HAVE AN ADDITIONAL TEACHER ASSISTANT AND AN ADMINISTRATIVE ASSISTANT ON STAFF WHO ARE BILINGUAL HAITIAN CREOLE
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. 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. ON BACK TO SCHOOL NIGHT, HELD SEPTEMBER 20TH THIS YEAR, 62 PARENTS CAME TO THEIR CHILD'S CLASSROOM TO MEET WITH THE TEACHING TEAM & LEARN HOW TO SUPPORT THE EARLY LEARNING EXPERIENCE. EACH FAMILY WENT HOME WITH A BOOK, ALL BY MYSELF BY MERCER MAYER, TO HELP BUILD THEIR CHILD'S HOME LIBRARY. PARENTS LEARNED ABOUT THE TOOLS OF THE MIND CURRICULUM AS WELL AS HOW THEY CAN SUPPORT THEIR CHILD'S LEARNING AT HOME. ALSO, THIS DECEMBER WE SENT HOME THE PRESCHOOL CHILDREN'S CLASSIC MOUSE PAINT BY ELLEN STOLL WALSH. THIS NEW EDITION IS PRINTED IN BOTH ENGLISH AND SPANISH. 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 & HAND THEM OUT ALONG WITH BOOK LISTS SUGGESTING EXCELLENT EARLY CHILDHOOD LITERATURE. ON OCTOBER 28, 2016 WE HOSTED OUR 10TH ANNUAL FAMILY DINNER. WE HAD 72 FAMILY MEMBERS (INCLUDING THE SIBLINGS & GRANDPARENTS) IN ATTENDANCE. EACH FAMILY CONTRIBUTED A DISH (OR WHATEVER THEY COULD MANAGE, SOMETIMES A LOAF OF BREAD OR A BAG OF PRETZELS) & WE PROVIDED FUN CRAFT ACTIVITIES FOR THE CHILDREN. AFTER DINNER, THE BOARD OF TRUSTEES JUDGED THE DISHES & AWARDED SMALL PRIZES. WE HAVE FOUND THIS TIME TOGETHER BUILDS RELATIONSHIPS BETWEEN THE SCHOOL & OUR FAMILIES IN AN INFORMAL, NON-JUDGMENTAL SETTING. OUR PARENTS' PARTICIPATION IN THE PARENT TEACHER CONFERENCES VARIED BY CLASS WITH AN OVERALL PARTICIPATION RATE OF 63%. HOWEVER, TWO OF OUR BILINGUAL SPANISH CLASSES HAD OVER 80% PARTICIPATION BUILDINGS AND GROUNDS: THROUGH A GENEROUS GRANT FROM TURRELL FUND WE WERE ABLE TO REPLACE THE CARPETING IN THE LOBBY & INSTALL NEW STAIR TREADS FROM THE LOBBY TO THE SECOND FLOOR. THIS YEAR WE ALSO REPLACED TWO CLASSROOMS' PLEXIGLAS FLOOR TO CEILING WINDOWS WITH ENERGY EFFICIENT, DOUBLE PANED, TEMPERED GLASS. THE DIFFERENCE IN BOTH CLASSROOM TEMPERATURES & UPGRADED APPEARANCE WERE REALIZED IMMEDIATELY. 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/ExplanationTxt8DIRECT EXPENSES OF SPECIAL EVENTS REPORTED ON PART I LINE 9B -1,883.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE 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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C

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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
2017Detailed filing. Detailed filing data is available for this year.$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