Civic Intelligence

Community Day Nursery

990 • Fiscal year 2019 • EIN 22-1553693

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 11, 2020

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

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2019 filings • NTEE P • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2019 filings • NTEE P • $1M-$5M nonprofits • Source year 2019

Net Margin

55th percentile

3.3%

Higher net margin than 55% of similar nonprofits.

2019 filings • NTEE P • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$76,443

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2019 filings • NTEE P • $1M-$5M nonprofits • Source year 2019

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2019 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

15%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,196,491

Up $404,176 (+11%) from 2018

Net Assets

Up

$4,105,195

Up $424,792 (+12%) from 2018

Liabilities

Down

$91,296

Down $20,616 (-18%) from 2018

Revenue

Up

$2,339,754

Up $304,003 (+15%) from 2018

Expenses

Down

$2,262,487

Down $62,453 (-2.7%) from 2018

Net Income

Up

$77,267

Up $366,456 (+127%) from 2018

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

2019

Assets$4,196,491
Liabilities$91,296
Net Assets$4,105,195

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

2019

Revenue$2,339,754
Expenses$2,262,487
Net Income$77,267
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 11, 2020
Return Version
2019v5.1
Gross Receipts
$2,523,174
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$3,088,900$3,468,866▲ $379,966
Land, Buildings, and Equipment, Net$375,874$415,444▲ $39,570
Cash and Non-Interest-Bearing Accounts$163,660$165,553▲ $1,893
Savings and Temporary Cash Investments$116,714$94,358▼ $22,356
Prepaid Expenses and Deferred Charges$34,847$34,573▼ $274
Accounts Receivable$12,320$17,697▲ $5,377
Total Assets$3,792,315$4,196,491▲ $404,176
Liabilities
Other Liabilities$78,084$80,514▲ $2,430
Accounts Payable and Accrued Expenses$33,828$10,782▼ $23,046
Total Liabilities$111,912$91,296▼ $20,616
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,680,403$4,105,195▲ $424,792
Total Net Assets Fund Balance$3,680,403$4,105,195▲ $424,792
Total Liabilities and Net Assets / Fund Balance$3,792,315$4,196,491▲ $404,176

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$223,207$955,898$1,179,105
Equipment$93,377$48,709$142,086
Land$82,550-$82,550
Other Land Buildings$16,310$36,076$52,386
Other Securities$3,468,866--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy BurkeExecutive Director-formerFT$71,449$4,994$76,443
Mary PorcelliExecutive DirectorFT$52,802$5,813$58,615

Board Members and Trustees

NameTitle
Richard GreenePresident
Reginald DavisVice-president
Helena BranchTrustee
Nora KriegerTrustee
Norma J MackeyTrustee
Tyre RobertsTrustee
Suzanne MckayTrustee / Secretary
Andrew BarrowTrustee-former
Annette HaleTrustee-former
Jacqueline YoungTrustee-former
Roxanne WilliamsSecretary-former
David W RamsayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,949,686
Program Service Revenue
$46,978
Investment Income
$343,090
Other Revenue
$0
All Other Contributions
$49,267
Change in Net Assets
$77,267

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,339,754
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$347,525
Total Revenue per Audited Statements
$2,687,279
Total Revenue per Form 990
$2,339,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,811,410
Other Expenses$451,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,057,121$139,255-$1,196,376
Other Employee Benefits$298,154$20,930-$319,084
Current Officers, Directors, Trustees, and Key Employees$95,130$31,710-$126,840
Payroll Taxes$97,887$11,942-$109,829
Fees for Services Accounting-$63,779-$63,779
Pension Plan Contributions$47,360$11,921-$59,281
Occupancy$36,797$9,200-$45,997
Office Expenses$21,168$24,098-$45,266
Depreciation Depletion$29,814$7,454-$37,268
Fees for Service Investment Mgmnt Fees-$23,487-$23,487
Insurance-$18,707-$18,707
Fees for Services Other-$4,000-$4,000
Other Expenses$200$1,099-$1,299
Fees for Services Legal-$245-$245
Total Functional Expenses$1,872,385$390,102$0$2,262,487

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,262,487
Total Expenses per Audited Statements$2,262,487
Total Expenses per Form 990$2,262,487
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages and Vacation$80,514
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

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

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

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

Form 990, Part VI, Section B, Line 15

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

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

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

Signing Officer

Name
Mary Porcelli
Title
Executive Director
Phone
9736733710
Signed
2020-09-11
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
35
Volunteers
4

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) completed 122 years of early education and childcare services for our community. We provide a full-day prekindergarten program for three- and four-year-old children who reside in east orange, new jersey. Our wrap around program, both before and after school, is available for children who need a longer day. Our summer program is a full-day program that begins when the regular school year ends and offers care for children during the summer months. It is our mission to provide young children with a safe, supportive, stimulating environment in which each child's potential for emotional, intellectual, social and physical development is nurtured. The economic climate continues to challenge our commitment to high-quality services. Following nearly a decade of severely restricted state funding the new jersey department of human services instituted raises to the voucher program. Starting in january 2019, the preschool childcare rate for those families who qualify for the full voucher amount was raised 10% from $585 per month to $645 per month. The regulations, originally adopted in 2011, were revised in 2014 and seriously restrict access to childcare subsidies for our families who need childcare before and after school (from 7:00 am until 8:30 am and from 3:00pm until 6:00pm). We have seen this "wrap-around subsidy" for the childcare portion of our day/year drop from 100% participation for all 120 families during the first seven years of the public preschool program to the current enrollment of 32 children qualifying for subsidies in the month of december, 2019. The regulations state that 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, which makes estimating revenue for our budget is impossible. The model for childcare services throughout the state provides payment to childcare facilities for a maximum of 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 attend before school from 7:00am until school starts at 8:30am and after school from 3:00pm until we close at 6:00pm. To be responsive to our families' needs, we offer options for childcare services so a family needing childcare only before school doesn't have to pay for the after-school portion of the program and vice versa. In the past parents lost vouchers based on slight changes in their income during the year. We are hopeful that we will no longer experience that problem. Reductions in funding have caused childcare centers to close their doors around the state. We have eight classrooms, each with a teacher and teacher assistant and a maximum of fifteen children. Four classrooms are spanish/english; one is creole/english. The school year curriculum is research-based tools of the mind. Teachers document and assess children's learning via the teaching strategies gold online assessment system. Children spend time outdoors daily and are served freshly prepared breakfast, lunch, and snacks. Our literacy enhancement program is made possible through grants provided by first book, a nonprofit organization, that connects book publishers and community organizations to provide access to new books for children in need. Our children are in school for breakfast, lunch and a snack daily. Most of the funding for the food, food workers' salaries and benefits and administration of the program comes from the department of agriculture through the child and adult food care program (cacfp). We also receive a food stipend and a percentage of the salary/benefits for the cook from the east orange board of education. However, to maintain the high quality of the food prepared also requires additional funding from private sponsors. In 2019 we enrolled 120 three- and four-year-old children for a full-day public preschool program. The racial/ethnic back

Form 990, Part III - Statement of Program Service Accomplishments

(continued from form 990, page 2 line 4a) program for parents we strengthen partnerships with families, through a variety of parenting services and group activities. Family workers host monthly parent meetings that introduce our parents to the community resources that are available to them. We accept donations of gently used clothing to help families or lesser means. Donations are left on a table in our lobby and all of the families are aware that they may "shop" from that table. There are a number of families who have relocated here from warmer climates and who don't have much, especially winter clothing. Many families have benefited from this generosity. Our literacy enhancement program is made possible through grants provided by first book, a nonprofit organization that connects book publishers and community organizations to provide access to new books for children in need. We purchase good quality books at a fraction of bookstore prices. Research on racial and ethnic school readiness gaps indicates that quality parental linguistic interaction in the home is crucial to readiness at school entry and to future 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. That is appropriate for young children. First book now provides resources other than books through first book marketplace. As a non-profit organization, we were able to purchase winter coats at a steeply discounted price. We have a significant number of immigrant families joining us from warmer climates who arrive in clothing not appropriate for winter in new jersey. On back to school night, forty-five parents came to visit their child's classroom and meet with teachers. They learned about the tools of the mind curriculum and how they can support their child's learning at home. Fifty-five parents attended "bring your parent to school day", each of whom received a copy of the children's book, chicka chicka boom boom in either english or spanish. Our "calling all men" event, "my super guy and me", was a success with fifty-one dads, uncles, grandfathers, and other special males enjoying breakfast with their children. Thanks to first books, we were able to distribute copies of the children's books, where is the green sheep and whistle for willie in 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 and hand them out along with book lists suggesting excellent early childhood literature buildings and grounds as part of the new jersey grow nj kids initiative which assesses all aspects of the program, we had an npsi/osha/nocai-risc certified playground inspector inspect and report on the playground facilities. The resilient tiles which were installed under and around all of the play structures more than 20 years ago no longer met safety standards. New playground surfacing was installed in all five of our playgrounds over the summer. For more information about our 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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IRS990/Form990PartVIISectionAGrp/PersonNm6JACQUELINE YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm7ANNETTE HALE
IRS990/Form990PartVIISectionAGrp/PersonNm8SUZANNE MCKAY
IRS990/Form990PartVIISectionAGrp/PersonNm9ANDREW BARROW
IRS990/Form990PartVIISectionAGrp/PersonNm10NORA KRIEGER
IRS990/Form990PartVIISectionAGrp/PersonNm11TYRE ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm12KATHY BURKE
IRS990/Form990PartVIISectionAGrp/PersonNm13MARY PORCELLI
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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/PrincipalOfficerNm0MARY PORCELLI
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER PROGRAM:DURING THE SUMMER OF 2019, 60 CHILDREN ATTENDED OUR SUMMER PROGRAM. THE SUMMER STAFFING PATTERN INCORPORATES STAGGERED HOURS ALLOWING TEACHERS AND ASSISTANTS TO EARN REVENUE DURING THESE MONTHS. WE GIVE FIRST PRIORITY TO OUR STAFF WHEN WE HIRE SUMMER PROGRAM STAFF MEMBERS. OUR FULL-DAY SUMMER PROGRAM OFFERS A CURRICULUM THAT FOCUSES ON SOCIAL-EMOTIONAL DEVELOPMENT AS WELL AS COGNITIVE SKILLS INCLUDING LITERACY AND MATH. TO SUPPORT OUR SUMMER STAFF, WE BRING IN EXPERTS IN YOGA, ART EDUCATION, AND MUSIC TO SUPPLEMENT THE PROGRAM. IN ADDITION, WE PARTNER WITH LOCAL ORGANIZATIONS SUCH AS THE EAST ORANGE PUBLIC LIBRARY. WE INVITE GUESTS TO VISIT WHO ALLOW CHILDREN TO EXPLORE NEW IDEAS AND BUILD ON PRIOR KNOWLEDGE AS THEY ENGAGE IN PROJECTS THAT ALLOW THEM TO LOOK FOR ANSWERS TO THEIR QUESTIONS AND TEST OUT THEIR OWN THEORIES. LAST YEAR JACK'S PETTING ZOO CAME TO OUR PARKING LOT AND THE LIZARD GUYS BROUGHT LIVE ANIMALS FOR THE CHILDREN TO SEE AND TOUCH. CHILDREN TOOK TRIPS TO KIDZ VILLAGE AND THE ESSEX COUNTY ENVIRONMENTAL CENTER. THE CDN SUMMER PROGRAM PROVIDES CHILDREN WITH CONSISTENT CARE AND GUIDANCE THAT WILL PROMOTE SOCIAL-EMOTIONAL DEVELOPMENT, THE FOUNDATION FOR LEARNING.
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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) COMPLETED 122 YEARS OF EARLY EDUCATION AND CHILDCARE SERVICES FOR OUR COMMUNITY. WE PROVIDE A FULL-DAY PREKINDERGARTEN PROGRAM FOR THREE- AND FOUR-YEAR-OLD CHILDREN WHO RESIDE IN EAST ORANGE, NEW JERSEY. OUR WRAP AROUND PROGRAM, BOTH BEFORE AND AFTER SCHOOL, IS AVAILABLE FOR CHILDREN WHO NEED A LONGER DAY. OUR SUMMER PROGRAM IS A FULL-DAY PROGRAM THAT BEGINS WHEN THE REGULAR SCHOOL YEAR ENDS AND OFFERS CARE FOR CHILDREN DURING THE SUMMER MONTHS. IT IS OUR MISSION TO PROVIDE YOUNG CHILDREN WITH A SAFE, SUPPORTIVE, STIMULATING ENVIRONMENT IN WHICH EACH CHILD'S POTENTIAL FOR EMOTIONAL, INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT IS NURTURED. THE ECONOMIC CLIMATE CONTINUES TO CHALLENGE OUR COMMITMENT TO HIGH-QUALITY SERVICES. FOLLOWING NEARLY A DECADE OF SEVERELY RESTRICTED STATE FUNDING THE NEW JERSEY DEPARTMENT OF HUMAN SERVICES INSTITUTED RAISES TO THE VOUCHER PROGRAM. STARTING IN JANUARY 2019, THE PRESCHOOL CHILDCARE RATE FOR THOSE FAMILIES WHO QUALIFY FOR THE FULL VOUCHER AMOUNT WAS RAISED 10% FROM $585 PER MONTH TO $645 PER MONTH. THE REGULATIONS, ORIGINALLY ADOPTED IN 2011, WERE REVISED IN 2014 AND SERIOUSLY RESTRICT ACCESS TO CHILDCARE SUBSIDIES FOR OUR FAMILIES WHO NEED CHILDCARE BEFORE AND AFTER SCHOOL (FROM 7:00 AM UNTIL 8:30 AM AND FROM 3:00PM UNTIL 6:00PM). WE HAVE SEEN THIS "WRAP-AROUND SUBSIDY" FOR THE CHILDCARE PORTION OF OUR DAY/YEAR DROP FROM 100% PARTICIPATION FOR ALL 120 FAMILIES DURING THE FIRST SEVEN YEARS OF THE PUBLIC PRESCHOOL PROGRAM TO THE CURRENT ENROLLMENT OF 32 CHILDREN QUALIFYING FOR SUBSIDIES IN THE MONTH OF DECEMBER, 2019. THE REGULATIONS STATE THAT 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, WHICH MAKES ESTIMATING REVENUE FOR OUR BUDGET IS IMPOSSIBLE. THE MODEL FOR CHILDCARE SERVICES THROUGHOUT THE STATE PROVIDES PAYMENT TO CHILDCARE FACILITIES FOR A MAXIMUM OF 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 ATTEND BEFORE SCHOOL FROM 7:00AM UNTIL SCHOOL STARTS AT 8:30AM AND AFTER SCHOOL FROM 3:00PM UNTIL WE CLOSE AT 6:00PM. TO BE RESPONSIVE TO OUR FAMILIES' NEEDS, WE OFFER OPTIONS FOR CHILDCARE SERVICES SO A FAMILY NEEDING CHILDCARE ONLY BEFORE SCHOOL DOESN'T HAVE TO PAY FOR THE AFTER-SCHOOL PORTION OF THE PROGRAM AND VICE VERSA. IN THE PAST PARENTS LOST VOUCHERS BASED ON SLIGHT CHANGES IN THEIR INCOME DURING THE YEAR. WE ARE HOPEFUL THAT WE WILL NO LONGER EXPERIENCE THAT PROBLEM. REDUCTIONS IN FUNDING HAVE CAUSED CHILDCARE CENTERS TO CLOSE THEIR DOORS AROUND THE STATE. WE HAVE EIGHT CLASSROOMS, EACH WITH A TEACHER AND TEACHER ASSISTANT AND A MAXIMUM OF FIFTEEN CHILDREN. FOUR CLASSROOMS ARE SPANISH/ENGLISH; ONE IS CREOLE/ENGLISH. THE SCHOOL YEAR CURRICULUM IS RESEARCH-BASED TOOLS OF THE MIND. TEACHERS DOCUMENT AND ASSESS CHILDREN'S LEARNING VIA THE TEACHING STRATEGIES GOLD ONLINE ASSESSMENT SYSTEM. CHILDREN SPEND TIME OUTDOORS DAILY AND ARE SERVED FRESHLY PREPARED BREAKFAST, LUNCH, AND SNACKS. OUR LITERACY ENHANCEMENT PROGRAM IS MADE POSSIBLE THROUGH GRANTS PROVIDED BY FIRST BOOK, A NONPROFIT ORGANIZATION, THAT CONNECTS BOOK PUBLISHERS AND COMMUNITY ORGANIZATIONS TO PROVIDE ACCESS TO NEW BOOKS FOR CHILDREN IN NEED. OUR CHILDREN ARE IN SCHOOL FOR BREAKFAST, LUNCH AND A SNACK DAILY. MOST OF THE FUNDING FOR THE FOOD, FOOD WORKERS' SALARIES AND BENEFITS AND ADMINISTRATION OF THE PROGRAM COMES FROM THE DEPARTMENT OF AGRICULTURE THROUGH THE CHILD AND ADULT FOOD CARE PROGRAM (CACFP). WE ALSO RECEIVE A FOOD STIPEND AND A PERCENTAGE OF THE SALARY/BENEFITS FOR THE COOK FROM THE EAST ORANGE BOARD OF EDUCATION. HOWEVER, TO MAINTAIN THE HIGH QUALITY OF THE FOOD PREPARED ALSO REQUIRES ADDITIONAL FUNDING FROM PRIVATE SPONSORS. IN 2019 WE ENROLLED 120 THREE- AND FOUR-YEAR-OLD CHILDREN FOR A FULL-DAY PUBLIC PRESCHOOL PROGRAM. THE RACIAL/ETHNIC BACK
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3(CONTINUED FROM FORM 990, PAGE 2 LINE 4A) PROGRAM FOR PARENTS WE STRENGTHEN PARTNERSHIPS WITH FAMILIES, THROUGH A VARIETY OF PARENTING SERVICES AND GROUP ACTIVITIES. FAMILY WORKERS HOST MONTHLY PARENT MEETINGS THAT INTRODUCE OUR PARENTS TO THE COMMUNITY RESOURCES THAT ARE AVAILABLE TO THEM. WE ACCEPT DONATIONS OF GENTLY USED CLOTHING TO HELP FAMILIES OR LESSER MEANS. DONATIONS ARE LEFT ON A TABLE IN OUR LOBBY AND ALL OF THE FAMILIES ARE AWARE THAT THEY MAY "SHOP" FROM THAT TABLE. THERE ARE A NUMBER OF FAMILIES WHO HAVE RELOCATED HERE FROM WARMER CLIMATES AND WHO DON'T HAVE MUCH, ESPECIALLY WINTER CLOTHING. MANY FAMILIES HAVE BENEFITED FROM THIS GENEROSITY. OUR LITERACY ENHANCEMENT PROGRAM IS MADE POSSIBLE THROUGH GRANTS PROVIDED BY FIRST BOOK, A NONPROFIT ORGANIZATION THAT CONNECTS BOOK PUBLISHERS AND COMMUNITY ORGANIZATIONS TO PROVIDE ACCESS TO NEW BOOKS FOR CHILDREN IN NEED. WE PURCHASE GOOD QUALITY BOOKS AT A FRACTION OF BOOKSTORE PRICES. RESEARCH ON RACIAL AND ETHNIC SCHOOL READINESS GAPS INDICATES THAT QUALITY PARENTAL LINGUISTIC INTERACTION IN THE HOME IS CRUCIAL TO READINESS AT SCHOOL ENTRY AND TO FUTURE 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. THAT IS APPROPRIATE FOR YOUNG CHILDREN. FIRST BOOK NOW PROVIDES RESOURCES OTHER THAN BOOKS THROUGH FIRST BOOK MARKETPLACE. AS A NON-PROFIT ORGANIZATION, WE WERE ABLE TO PURCHASE WINTER COATS AT A STEEPLY DISCOUNTED PRICE. WE HAVE A SIGNIFICANT NUMBER OF IMMIGRANT FAMILIES JOINING US FROM WARMER CLIMATES WHO ARRIVE IN CLOTHING NOT APPROPRIATE FOR WINTER IN NEW JERSEY. ON BACK TO SCHOOL NIGHT, FORTY-FIVE PARENTS CAME TO VISIT THEIR CHILD'S CLASSROOM AND MEET WITH TEACHERS. THEY LEARNED ABOUT THE TOOLS OF THE MIND CURRICULUM AND HOW THEY CAN SUPPORT THEIR CHILD'S LEARNING AT HOME. FIFTY-FIVE PARENTS ATTENDED "BRING YOUR PARENT TO SCHOOL DAY", EACH OF WHOM RECEIVED A COPY OF THE CHILDREN'S BOOK, CHICKA CHICKA BOOM BOOM IN EITHER ENGLISH OR SPANISH. OUR "CALLING ALL MEN" EVENT, "MY SUPER GUY AND ME", WAS A SUCCESS WITH FIFTY-ONE DADS, UNCLES, GRANDFATHERS, AND OTHER SPECIAL MALES ENJOYING BREAKFAST WITH THEIR CHILDREN. THANKS TO FIRST BOOKS, WE WERE ABLE TO DISTRIBUTE COPIES OF THE CHILDREN'S BOOKS, WHERE IS THE GREEN SHEEP AND WHISTLE FOR WILLIE IN 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 AND HAND THEM OUT ALONG WITH BOOK LISTS SUGGESTING EXCELLENT EARLY CHILDHOOD LITERATURE BUILDINGS AND GROUNDS AS PART OF THE NEW JERSEY GROW NJ KIDS INITIATIVE WHICH ASSESSES ALL ASPECTS OF THE PROGRAM, WE HAD AN NPSI/OSHA/NOCAI-RISC CERTIFIED PLAYGROUND INSPECTOR INSPECT AND REPORT ON THE PLAYGROUND FACILITIES. THE RESILIENT TILES WHICH WERE INSTALLED UNDER AND AROUND ALL OF THE PLAY STRUCTURES MORE THAN 20 YEARS AGO NO LONGER MET SAFETY STANDARDS. NEW PLAYGROUND SURFACING WAS INSTALLED IN ALL FIVE OF OUR PLAYGROUNDS OVER THE SUMMER. FOR MORE INFORMATION ABOUT OUR 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.

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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
2019Detailed filing. Detailed filing data is available for this year.$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