Civic Intelligence

Community Day Nursery

990 • Fiscal year 2018 • EIN 22-1553693

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

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

24th percentile

0.03x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

35th percentile

0.05x

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

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Net Margin

12th percentile

-14%

Higher net margin than 12% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$125,767

Higher top officer pay than 74% of similar nonprofits.

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

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Asset Growth

12th percentile

-12%

Faster asset growth than 12% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-2.0%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$3,792,315

Down $535,240 (-12%) from 2017

Net Assets

Down

$3,680,403

Down $529,427 (-13%) from 2017

Liabilities

Down

$111,912

Down $5,813 (-4.9%) from 2017

Revenue

Down

$2,035,751

Down $40,710 (-2.0%) from 2017

Expenses

Up

$2,324,940

Up $72,121 (+3.2%) from 2017

Net Income

Down

-$289,189

Down $112,831 (-64%) from 2017

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

2018

Assets$3,792,315
Liabilities$111,912
Net Assets$3,680,403

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

2018

Revenue$2,035,751
Expenses$2,324,940
Net Income-$289,189
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$3,379,079
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$3,848,656$3,088,900▼ $759,756
Land, Buildings, and Equipment, Net$383,422$375,874▼ $7,548
Cash and Non-Interest-Bearing Accounts$11,318$163,660▲ $152,342
Savings and Temporary Cash Investments$22,650$116,714▲ $94,064
Prepaid Expenses and Deferred Charges$35,030$34,847▼ $183
Accounts Receivable$26,479$12,320▼ $14,159
Total Assets$4,327,555$3,792,315▼ $535,240
Liabilities
Other Liabilities$92,930$78,084▼ $14,846
Accounts Payable and Accrued Expenses$24,795$33,828▲ $9,033
Total Liabilities$117,725$111,912▼ $5,813
Net Assets / Fund Balance
Unrestricted Net Assets$4,209,830$3,680,403▼ $529,427
Total Net Assets Fund Balance$4,209,830$3,680,403▼ $529,427
Total Liabilities and Net Assets / Fund Balance$4,327,555$3,792,315▼ $535,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$249,926$929,179$1,179,105
Land$82,550-$82,550
Other Land Buildings$28,563$31,373$59,936
Equipment$14,835$42,863$57,698
Other Securities$3,088,900--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy BurkeExecutive DirectorFT$114,409$11,358$125,767

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,895,480
Program Service Revenue
$41,685
Investment Income
$98,586
Other Revenue
$0
All Other Contributions
$50,862
Change in Net Assets
$-289,189

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,035,751
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,035,751
Total Revenue per Form 990
$2,035,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,860,054
Other Expenses$464,886
Total Fundraising Expense$2,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$954,169$231,242-$1,185,411
Other Employee Benefits$353,821$22,637-$376,458
Current Officers, Directors, Trustees, and Key Employees$98,277$32,759-$131,036
Payroll Taxes$99,280$12,801-$112,081
Fees for Services Accounting-$62,340-$62,340
Occupancy$44,742$11,186-$55,928
Pension Plan Contributions$44,025$11,043-$55,068
Office Expenses$21,778$22,802$2,628$47,208
Depreciation Depletion$29,282$7,320-$36,602
Fees for Service Investment Mgmnt Fees-$23,897-$23,897
Insurance-$18,037-$18,037
Other Expenses$3,004$752-$3,756
Fees for Services Legal-$1,707-$1,707
Total Functional Expenses$1,840,425$481,887$2,628$2,324,940

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,565,178
Expenses per Audited Statements$2,324,940
Total Expenses per Form 990$2,324,940
Expenses Not Reported on Form 990$240,238
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
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$78,084
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
Mary Porcelli
Title
Executive Director
Phone
9736733710
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Porcelli
Formed
1879
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
9
Employees
37
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 past year, community day nursery (cdn) proudly celebrated the 121st year of providing our community with early education and childcare services. Our program continues to be challenged by the current economic climate making it increasingly difficult to provide the services our families need. Funding from the new jersey department of human services (njdhs) has been severely restricted and 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 (7:00am until 8:30am and 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 just 21 children qualifying for the month of december 2018. The current system that determines eligibility does so for a period that can range from two weeks to several months. 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. The uncertainty of dhs funding makes accurately estimating revenue for the budget impossible. The model for childcare services throughout the state provides payment to childcare facilities for four hours per day (including before and aftercare) regardless of how much time the families actually need their child to be in care. Some of our children who need wrap around care arrive at 7:00am until school starts at 8:30am and stay in after care from 3:00pm until we close at 6:00pm. To be responsive to the needs of our families we offer options for childcare services. For example, a family that needs childcare only before school does not have to pay for the after-school portion of the program. 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. Though at the end of december we had 21, the next month we may have more or fewer depending on who will qualify for state aid. Based on our demographic, it is likely not more than 20% at any given time. The department of education of the state of new jersey originally estimated that the effect in the change in regulations would put our wrap-around population at 50%. This estimation was incorrect. We continue to see a large number of childcare centers closing around the state due to these reductions in funding. The 2018-2019 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 for the public-school program because the contract only allows us to have 8 open slots empty. Enrolled are 53 three-year old and 67 four-year old east orange residents who 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 caribbean, three 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. Of our eight classrooms, we have four bilingual spanish/english classrooms and one haitian creole/english class 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 le

Form 990, Part XI - Line 2C

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

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IRS990/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 2018, 55 CHILDREN ATTENDED OUR SUMMER CAMP FROM JUNE 26TH THROUGH AUGUST 24TH. FOR THE PAST FOUR 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 TEACHERS AND ROUTINES, AND TO MAKE NEW FRIENDS. THIS HELPS TO REDUCE STRESS ON THE FIRST DAY OF SCHOOL. WE ALSO WELCOMED BACK CHILDREN WHO HAD FINISHED KINDERGARTEN IN JUNE IN ADDITION TO OUR 3 AND 4-YEAR-OLDS. OUR LICENSE FROM THE STATE OF NEW JERSEY DEPARTMENT OF CHILDREN AND FAMILIES ALLOWS US TO CARE FOR CHILDREN FROM TWO AND ONE-HALF YEARS THROUGH SIX YEARS OF AGE. OUR SUMMER CAMP STAFFING PATTERN INCORPORATES STAGGERED HOURS DURING THE SUMMER ALLOWING TEACHERS AND ASSISTANTS WHO WANT TO WORK TO EARN SOME REVENUE DURING THE SUMMER.WE OFFERED A YOGA CLASS DURING THE SUMMER TO WHICH THE CHILDREN RESPONDED ENTHUSIASTICALLY. WE ALSO CONTINUED A PROGRAM OF WEEKLY MORNING FIELD TRIPS IN RESPONSE TO REQUESTS FROM OUR PARENTS. THE TRIPS INCLUDED KIDZ VILLAGE AND THE EAGLE ROCK ENVIRONMENTAL CENTER. SPECIAL EVENTS TAKING PLACE IN SCHOOL INCLUDED A NUTRITIONIST FROM THE SHOPRITE HEALTHY CHOICE PROGRAM WHO VISITED BI-WEEKLY AND ALLOWED CHILDREN TO TASTE NEW FRUITS AND VEGETABLES AND JACK'S PETTING ZOO WHICH SET UP A PETTING ZOO IN OUR PARKING LOT. THE LIZARD GUYS BROUGHT LIVE ANIMALS AND ANSWERED CHILDREN'S QUESTIONS DURING A PROGRAM IN OUR MEETING SPACE. 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 FOR FIELD TRIPS.
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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 PAST YEAR, COMMUNITY DAY NURSERY (CDN) PROUDLY CELEBRATED THE 121ST YEAR OF PROVIDING OUR COMMUNITY WITH EARLY EDUCATION AND CHILDCARE SERVICES. OUR PROGRAM CONTINUES TO BE CHALLENGED BY THE CURRENT ECONOMIC CLIMATE MAKING IT INCREASINGLY DIFFICULT TO PROVIDE THE SERVICES OUR FAMILIES NEED. FUNDING FROM THE NEW JERSEY DEPARTMENT OF HUMAN SERVICES (NJDHS) HAS BEEN SEVERELY RESTRICTED AND 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 (7:00AM UNTIL 8:30AM AND 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 JUST 21 CHILDREN QUALIFYING FOR THE MONTH OF DECEMBER 2018. THE CURRENT SYSTEM THAT DETERMINES ELIGIBILITY DOES SO FOR A PERIOD THAT CAN RANGE FROM TWO WEEKS TO SEVERAL MONTHS. 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. THE UNCERTAINTY OF DHS FUNDING MAKES ACCURATELY ESTIMATING REVENUE FOR THE BUDGET IMPOSSIBLE. THE MODEL FOR CHILDCARE SERVICES THROUGHOUT THE STATE PROVIDES PAYMENT TO CHILDCARE FACILITIES FOR FOUR HOURS PER DAY (INCLUDING BEFORE AND AFTERCARE) REGARDLESS OF HOW MUCH TIME THE FAMILIES ACTUALLY NEED THEIR CHILD TO BE IN CARE. SOME OF OUR CHILDREN WHO NEED WRAP AROUND CARE ARRIVE AT 7:00AM UNTIL SCHOOL STARTS AT 8:30AM AND STAY IN AFTER CARE FROM 3:00PM UNTIL WE CLOSE AT 6:00PM. TO BE RESPONSIVE TO THE NEEDS OF OUR FAMILIES WE OFFER OPTIONS FOR CHILDCARE SERVICES. FOR EXAMPLE, A FAMILY THAT NEEDS CHILDCARE ONLY BEFORE SCHOOL DOES NOT HAVE TO PAY FOR THE AFTER-SCHOOL PORTION OF THE PROGRAM. 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. THOUGH AT THE END OF DECEMBER WE HAD 21, THE NEXT MONTH WE MAY HAVE MORE OR FEWER DEPENDING ON WHO WILL QUALIFY FOR STATE AID. BASED ON OUR DEMOGRAPHIC, IT IS LIKELY NOT MORE THAN 20% AT ANY GIVEN TIME. THE DEPARTMENT OF EDUCATION OF THE STATE OF NEW JERSEY ORIGINALLY ESTIMATED THAT THE EFFECT IN THE CHANGE IN REGULATIONS WOULD PUT OUR WRAP-AROUND POPULATION AT 50%. THIS ESTIMATION WAS INCORRECT. WE CONTINUE TO SEE A LARGE NUMBER OF CHILDCARE CENTERS CLOSING AROUND THE STATE DUE TO THESE REDUCTIONS IN FUNDING. THE 2018-2019 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 FOR THE PUBLIC-SCHOOL PROGRAM BECAUSE THE CONTRACT ONLY ALLOWS US TO HAVE 8 OPEN SLOTS EMPTY. ENROLLED ARE 53 THREE-YEAR OLD AND 67 FOUR-YEAR OLD EAST ORANGE RESIDENTS WHO 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 CARIBBEAN, THREE 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. OF OUR EIGHT CLASSROOMS, WE HAVE FOUR BILINGUAL SPANISH/ENGLISH CLASSROOMS AND ONE HAITIAN CREOLE/ENGLISH CLASS 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 LE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR THEN DISTRIBUTED TO, AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO THE FORM BEING FILED. THE FORM 990 IS DISCUSSED WITH A QUESTION AND ANSWER PERIOD PRIOR TO THE FINAL BOARD APPROVAL. UPON APPROVAL, THE FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REQUIRES ANNUAL CONFLICTS OF INTEREST STATEMENTS FROM ALL BOARD MEMBERS. THESE STATEMENTS ARE REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR OF THE ORGANIZATION. ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE NEW JERSEY DEPARTMENT OF EDUCATION CONTRACT. OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND TREASURER AND ARE BASED ON SIMILAR AGENCIES AND PROGRAMS. THERE ARE NO OTHER TOP MANAGEMENT, OFFICERS, OR KEY EMPLOYEES COMPENSATED WITHIN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS ARE ALWAYS AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE OR BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI - LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ

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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
2018Detailed filing. Detailed filing data is available for this year.$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