Civic Intelligence

Community Day Nursery

990 • Fiscal year 2020 • EIN 22-1553693

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 18, 2021

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

42nd percentile

0.11x

Higher debt load relative to assets than 42% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

69th percentile

0.28x

Higher debt load relative to revenue than 69% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Net Margin

8th percentile

-26%

Higher net margin than 8% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$139,559

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Asset Growth

43rd percentile

7.6%

Faster asset growth than 43% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$4,514,111

Up $317,620 (+7.6%) from 2019

Net Assets

Down

$4,010,525

Down $94,670 (-2.3%) from 2019

Liabilities

Up

$503,586

Up $412,290 (+452%) from 2019

Revenue

Down

$1,786,248

Down $553,506 (-24%) from 2019

Expenses

Down

$2,249,063

Down $13,424 (-0.6%) from 2019

Net Income

Down

-$462,815

Down $540,082 (-699%) from 2019

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

2020

Assets$4,514,111
Liabilities$503,586
Net Assets$4,010,525

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

2020

Revenue$1,786,248
Expenses$2,249,063
Net Income-$462,815
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 18, 2021
Return Version
2020v4.1
Gross Receipts
$1,792,174
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$3,468,866$3,879,338▲ $410,472
Land, Buildings, and Equipment, Net$415,444$355,737▼ $59,707
Cash and Non-Interest-Bearing Accounts$165,553$159,974▼ $5,579
Savings and Temporary Cash Investments$94,358$84,914▼ $9,444
Prepaid Expenses and Deferred Charges$34,573$33,795▼ $778
Accounts Receivable$17,697$353▼ $17,344
Total Assets$4,196,491$4,514,111▲ $317,620
Liabilities
Other Liabilities$80,514$490,234▲ $409,720
Accounts Payable and Accrued Expenses$10,782$13,352▲ $2,570
Total Liabilities$91,296$503,586▲ $412,290
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,105,195$4,010,525▼ $94,670
Total Net Assets Fund Balance$4,105,195$4,010,525▼ $94,670
Total Liabilities and Net Assets / Fund Balance$4,196,491$4,514,111▲ $317,620

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,055$1,011,438$1,263,493
Land$82,550-$82,550
Equipment$9,062$48,636$57,698
Other Land Buildings$12,070$40,316$52,386
Other Securities$3,879,338--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary PorcelliExecutive DirectorFT$118,214$21,345$139,559

Board Members and Trustees

NameTitle
Richard GreenePresident
Reginald DavisVice-president
Jacqueline YoungTrustee
Nora KriegerTrustee
Norma J MackeyTrustee
Roberto JosephTrustee
Annette HaleTrustee-former
Tyre RobertsTrustee-former
Suzanne MckaySecretary
David W RamsayTreasurer-former
Revenue and Support

Revenue Composition

Contributions and Grants
$1,710,087
Program Service Revenue
$9,457
Investment Income
$66,704
Other Revenue
$0
All Other Contributions
$50,158
Change in Net Assets
$-462,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,786,248
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$368,145
Total Revenue per Audited Statements
$2,154,393
Total Revenue per Form 990
$1,786,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,863,702
Other Expenses$385,361
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,003,660$245,201-$1,248,861
Other Employee Benefits$297,651$29,433-$327,084
Current Officers, Directors, Trustees, and Key Employees$95,979$31,993-$127,972
Payroll Taxes$94,267$11,531-$105,798
Depreciation Depletion$47,766$11,941-$59,707
Fees for Services Accounting-$56,120-$56,120
Pension Plan Contributions$43,118$10,869-$53,987
Occupancy$39,727$9,931-$49,658
Office Expenses$20,037$17,386-$37,423
Fees for Service Investment Mgmnt Fees-$23,523-$23,523
Insurance-$18,526-$18,526
Other Expenses$10,851$3,824-$10,851
Fees for Services Legal-$1,643-$1,643
Fees for Services Other-$1,550-$1,550
All Other Expenses-$500-$500
Total Functional Expenses$1,758,857$490,206$0$2,249,063

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,249,063
Expenses per Audited Statements$2,227,522
Total Expenses per Audited Statements$2,227,522
Expenses Not Reported on Financial Statements$21,541
Other Expense Adjustments$21,541
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
Ppp Loan$339,000
Accrued Wages and Vacation$151,234
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
2021-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Porcelli
Formed
1879
Legal Domicile
Nj
Voting Board Members
7
Independent Board Members
7
Employees
32
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) completed 123 years of early education & childcare services for our community. We provide a full-day prekindergarten program for three- & four-year-old children who reside in east orange, new jersey. Our wrap around program, both before & 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 & 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 & physical development is nurtured. Our commitment to high-quality services was challenged in 2020 by the covid-19 pandemic which forced us to shift to remote learning for much of the year. Because of the restrictions in place due to the pandemic, teachers held whole class & small group meetings with children via zoom. While waiting for technology from the school district, we lent some of our own devices to families who did not have access to online learning. The pandemic caused before & after care programs to be suspended in march & the summer program was cancelled. Through all of this, however, teachers & family workers maintained close contact with our families, & we supported the children by sending home books, supplies, & learning packets & by meeting with children & parents virtually. The center has eight classrooms, each with a teacher & teacher assistant & a maximum of fifteen children. Two classrooms are spanish/english; two are creole/english. The school year curriculum is research-based tools of the mind. Teachers document & assess children's learning via the teaching strategies gold online assessment system. When not on a remote learning schedule, children spend time outdoors daily & are served freshly prepared breakfast, lunch, & snacks. Our literacy enhancement program is made possible through grants provided by first book, a nonprofit organization, that connects book publishers & community organizations to provide access to new books for children in need. When on a normal schedule, our children are in school for breakfast, lunch & a snack daily. Most of the funding for the food, food workers' salaries & benefits & administration of the program comes from the department of agriculture through the child & adult food care program (cacfp). We also receive a food stipend & 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 2020, 120 three- & four-year-old children were enrolled for a full-day public preschool program through the end of the 2019-2020 school year. However, that number dropped by almost 50% during the pandemic. In september, enrollment was down to sixty-eight children. The racial/ethnic backgrounds of the children are as follows: 33 are african american; 16 are hispanic; 2 are jamaican; 10 are african; 5 are haitian; 1 is from trinidad & tobago. 35 are girls & 33 are boys. Approximately 86% of our families qualify for free or reduced meals through the fda cacfp. The demographics of east orange are changing & the latino population is increasing, though there is still a significant haitian population. In three of our classrooms the teacher is bilingual with an english-speaking assistant. In one classroom the teacher speaks english & her assistant is bilingual haitian creole. We have two floating teachers (on-site substitute teachers); one of them is bilingual spanish. Our administrative assistant is bilingual haitian creole-english. Because of the number of bilingual staff we employ, including a family activity coordinator, parents feel welcomed & cared. The sisters, brothers & cousins of children that attended cdn continue to request our center when enrolling. We typically invite

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 XII, LINE 4B - OTHER ADJUSTMENTS:

DEPRECIATION 21,541.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE-FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09457
IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER PROGRAM:DURING THE SUMMER OF 2020, NO CHILDREN ATTENDED OUR SUMMER PROGRAM. BECAUSE OF COVID-19 CONCERNS, THE PROGRAM FOR CHILDREN WAS CANCELLED. INSTEAD, THE STAFF WHO WOULD HAVE WORKED THE SUMMER PROGRAM WERE INVITED TO PARTICIPATE IN A MINI COURSE LED BY OUR ASSISTANT DIRECTOR USING SUSAN STACEY'S BOOK, INQUIRY-BASED EARLY LEARNING ENVIRONMENTS AS THE TEXT. THIS ALLOWED SUMMER STAFF TO RECEIVE THEIR SALARY WHILE ENGAGING IN PROFESSIONAL DEVELOPMENT.
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IRS990/RelatedEntityInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09457
IRS990/SavingsAndTempCashInvstGrp/BOYAmt094358
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01881246
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09308671
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt066437
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01881246
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01011438
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IRS990ScheduleD/EquipmentGrp/BookValueAmt09062
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048636
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057698
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt021541
IRS990ScheduleD/ExpensesSubtotalAmt02227522
IRS990ScheduleD/LandGrp/BookValueAmt082550
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt082550
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0368145
IRS990ScheduleD/OtherExpensesNotIncludedAmt021541
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012070
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040316
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052386
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0151234
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1339000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES AND VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP LOAN
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt03879338
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS IN VARIOUS SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0368145
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01786248
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION 21,541.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0355737
IRS990ScheduleD/TotalBookValueSecuritiesAmt03879338
IRS990ScheduleD/TotalExpensesPerForm990Amt02249063
IRS990ScheduleD/TotalLiabilityAmt0490234
IRS990ScheduleD/TotalRevenuePerForm990Amt01786248
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02154393
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02227522
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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 123 YEARS OF EARLY EDUCATION & CHILDCARE SERVICES FOR OUR COMMUNITY. WE PROVIDE A FULL-DAY PREKINDERGARTEN PROGRAM FOR THREE- & FOUR-YEAR-OLD CHILDREN WHO RESIDE IN EAST ORANGE, NEW JERSEY. OUR WRAP AROUND PROGRAM, BOTH BEFORE & 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 & 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 & PHYSICAL DEVELOPMENT IS NURTURED. OUR COMMITMENT TO HIGH-QUALITY SERVICES WAS CHALLENGED IN 2020 BY THE COVID-19 PANDEMIC WHICH FORCED US TO SHIFT TO REMOTE LEARNING FOR MUCH OF THE YEAR. BECAUSE OF THE RESTRICTIONS IN PLACE DUE TO THE PANDEMIC, TEACHERS HELD WHOLE CLASS & SMALL GROUP MEETINGS WITH CHILDREN VIA ZOOM. WHILE WAITING FOR TECHNOLOGY FROM THE SCHOOL DISTRICT, WE LENT SOME OF OUR OWN DEVICES TO FAMILIES WHO DID NOT HAVE ACCESS TO ONLINE LEARNING. THE PANDEMIC CAUSED BEFORE & AFTER CARE PROGRAMS TO BE SUSPENDED IN MARCH & THE SUMMER PROGRAM WAS CANCELLED. THROUGH ALL OF THIS, HOWEVER, TEACHERS & FAMILY WORKERS MAINTAINED CLOSE CONTACT WITH OUR FAMILIES, & WE SUPPORTED THE CHILDREN BY SENDING HOME BOOKS, SUPPLIES, & LEARNING PACKETS & BY MEETING WITH CHILDREN & PARENTS VIRTUALLY. THE CENTER HAS EIGHT CLASSROOMS, EACH WITH A TEACHER & TEACHER ASSISTANT & A MAXIMUM OF FIFTEEN CHILDREN. TWO CLASSROOMS ARE SPANISH/ENGLISH; TWO ARE CREOLE/ENGLISH. THE SCHOOL YEAR CURRICULUM IS RESEARCH-BASED TOOLS OF THE MIND. TEACHERS DOCUMENT & ASSESS CHILDREN'S LEARNING VIA THE TEACHING STRATEGIES GOLD ONLINE ASSESSMENT SYSTEM. WHEN NOT ON A REMOTE LEARNING SCHEDULE, CHILDREN SPEND TIME OUTDOORS DAILY & ARE SERVED FRESHLY PREPARED BREAKFAST, LUNCH, & SNACKS. OUR LITERACY ENHANCEMENT PROGRAM IS MADE POSSIBLE THROUGH GRANTS PROVIDED BY FIRST BOOK, A NONPROFIT ORGANIZATION, THAT CONNECTS BOOK PUBLISHERS & COMMUNITY ORGANIZATIONS TO PROVIDE ACCESS TO NEW BOOKS FOR CHILDREN IN NEED. WHEN ON A NORMAL SCHEDULE, OUR CHILDREN ARE IN SCHOOL FOR BREAKFAST, LUNCH & A SNACK DAILY. MOST OF THE FUNDING FOR THE FOOD, FOOD WORKERS' SALARIES & BENEFITS & ADMINISTRATION OF THE PROGRAM COMES FROM THE DEPARTMENT OF AGRICULTURE THROUGH THE CHILD & ADULT FOOD CARE PROGRAM (CACFP). WE ALSO RECEIVE A FOOD STIPEND & 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 2020, 120 THREE- & FOUR-YEAR-OLD CHILDREN WERE ENROLLED FOR A FULL-DAY PUBLIC PRESCHOOL PROGRAM THROUGH THE END OF THE 2019-2020 SCHOOL YEAR. HOWEVER, THAT NUMBER DROPPED BY ALMOST 50% DURING THE PANDEMIC. IN SEPTEMBER, ENROLLMENT WAS DOWN TO SIXTY-EIGHT CHILDREN. THE RACIAL/ETHNIC BACKGROUNDS OF THE CHILDREN ARE AS FOLLOWS: 33 ARE AFRICAN AMERICAN; 16 ARE HISPANIC; 2 ARE JAMAICAN; 10 ARE AFRICAN; 5 ARE HAITIAN; 1 IS FROM TRINIDAD & TOBAGO. 35 ARE GIRLS & 33 ARE BOYS. APPROXIMATELY 86% OF OUR FAMILIES QUALIFY FOR FREE OR REDUCED MEALS THROUGH THE FDA CACFP. THE DEMOGRAPHICS OF EAST ORANGE ARE CHANGING & THE LATINO POPULATION IS INCREASING, THOUGH THERE IS STILL A SIGNIFICANT HAITIAN POPULATION. IN THREE OF OUR CLASSROOMS THE TEACHER IS BILINGUAL WITH AN ENGLISH-SPEAKING ASSISTANT. IN ONE CLASSROOM THE TEACHER SPEAKS ENGLISH & HER ASSISTANT IS BILINGUAL HAITIAN CREOLE. WE HAVE TWO FLOATING TEACHERS (ON-SITE SUBSTITUTE TEACHERS); ONE OF THEM IS BILINGUAL SPANISH. OUR ADMINISTRATIVE ASSISTANT IS BILINGUAL HAITIAN CREOLE-ENGLISH. BECAUSE OF THE NUMBER OF BILINGUAL STAFF WE EMPLOY, INCLUDING A FAMILY ACTIVITY COORDINATOR, PARENTS FEEL WELCOMED & CARED. THE SISTERS, BROTHERS & COUSINS OF CHILDREN THAT ATTENDED CDN CONTINUE TO REQUEST OUR CENTER WHEN ENROLLING. WE TYPICALLY INVITE
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
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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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
2020Detailed filing. Detailed filing data is available for this year.$4.51$0.50$4.01$1.79$2.25$0.46
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.09$4.11$2.34$2.26$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.11$3.68$2.04$2.32$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.33$0.12$4.21$2.08$2.25$0.18
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.10$4.10$1.95$2.10$0.16
2015Detailed filing. Detailed filing data is available for this year.$4.18$0.11$4.07$1.96$2.09$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.60$0.12$4.48$2.19$2.14$0.05
2013Summary only. Only limited summary data is available for this year.$4.54$0.09$4.45$1.99$1.93$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.24$0.16$4.08$1.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$0.08$3.87$1.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.11$3.99$2.04