Civic Intelligence

Community Child Care Solutions Inc a New Jersey Nonprofit Corporation

990 • Fiscal year 2019 • EIN 27-0649636

Oct 01, 2018 to Sep 30, 2019 • Filed on Apr 02, 2020

103 Center StreetPerth Amboy, NJ 08861

(732) 324-4357

Siviq Scores

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

Liabilities / Assets

71st percentile

0.41x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

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

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

84th percentile

$156,362

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

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

Asset Growth

46th percentile

2.2%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

38th percentile

0.7%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Up

$748,304

Up $15,972 (+2.2%) from 2018

Net Assets

Up

$442,583

Up $10,364 (+2.4%) from 2018

Liabilities

Up

$305,721

Up $5,608 (+1.9%) from 2018

Revenue

Up

$3,873,838

Up $26,080 (+0.7%) from 2018

Expenses

Up

$3,863,474

Up $32,636 (+0.9%) from 2018

Net Income

Down

$10,364

Down $6,556 (-39%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2012: $2,584,972Liabilities 2012: $2,261,430Net Assets 2012: $323,5422012Assets 2014: $694,077Liabilities 2014: $292,534Net Assets 2014: $401,5432014Assets 2015: $762,273Liabilities 2015: $344,055Net Assets 2015: $418,2182015Assets 2016: $902,724Liabilities 2016: $473,301Net Assets 2016: $429,4232016Assets 2017: $735,706Liabilities 2017: $320,407Net Assets 2017: $415,2992017Assets 2018: $732,332Liabilities 2018: $300,113Net Assets 2018: $432,2192018Assets 2019: $748,304Liabilities 2019: $305,721Net Assets 2019: $442,5832019Assets 2020: $719,130Liabilities 2020: $344,100Net Assets 2020: $375,0302020Assets 2021: $748,999Liabilities 2021: $393,629Net Assets 2021: $355,3702021Assets 2022: $700,262Liabilities 2022: $293,528Net Assets 2022: $406,7342022Assets 2023: $934,690Liabilities 2023: $493,521Net Assets 2023: $441,1692023Assets 2024: $912,833Liabilities 2024: $457,478Net Assets 2024: $455,3552024

Highlighted filing

2019

Assets$748,304
Liabilities$305,721
Net Assets$442,583

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $13,041,5092012Revenue 2014: $3,774,725Expenses 2014: $3,757,740Net Income 2014: $16,9852014Revenue 2015: $4,168,994Expenses 2015: $4,152,319Net Income 2015: $16,6752015Revenue 2016: $4,015,427Expenses 2016: $4,004,222Net Income 2016: $11,2052016Revenue 2017: $3,897,267Expenses 2017: $3,911,391Net Income 2017: -$14,1242017Revenue 2018: $3,847,758Expenses 2018: $3,830,838Net Income 2018: $16,9202018Revenue 2019: $3,873,838Expenses 2019: $3,863,474Net Income 2019: $10,3642019Revenue 2020: $4,062,358Expenses 2020: $4,129,911Net Income 2020: -$67,5532020Revenue 2021: $4,413,194Expenses 2021: $4,432,854Net Income 2021: -$19,6602021Revenue 2022: $4,203,674Expenses 2022: $4,152,310Net Income 2022: $51,3642022Revenue 2023: $4,228,467Expenses 2023: $4,194,032Net Income 2023: $34,4352023Revenue 2024: $4,776,090Expenses 2024: $4,761,904Net Income 2024: $14,1862024

Highlighted filing

2019

Revenue$3,873,838
Expenses$3,863,474
Net Income$10,364
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Apr 2, 2020
Return Version
2018v3.1
Gross Receipts
$3,873,838
Mission and Program Overview

Mission

To support parents, early childhood professionals and the community in the pursuit of quality child care services by providing opportunities for children to develop to their fullest potential through education, training, resource development, referrals, community outreach, advocacy and access to financial resources.

Provides education, training, and financial assistance to support quality child care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$439,991$489,479▲ $49,488
Land, Buildings, and Equipment, Net$185,737$174,485▼ $11,252
Pledges and Grants Receivable$78,557$64,180▼ $14,377
Prepaid Expenses and Deferred Charges$18,947$11,060▼ $7,887
Total Assets$732,332$748,304▲ $15,972
Other Assets Total$9,100$9,100→ $0
Liabilities
Accounts Payable and Accrued Expenses$294,277$304,251▲ $9,974
Deferred Revenue$5,836$1,470▼ $4,366
Total Liabilities$300,113$305,721▲ $5,608
Net Assets / Fund Balance
Unrestricted Net Assets$432,219$442,583▲ $10,364
Total Net Assets Fund Balance$432,219$442,583▲ $10,364
Total Liabilities and Net Assets / Fund Balance$732,332$748,304▲ $15,972

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$174,485$114,065$288,550
Equipment$0$104,364$104,364
Other Land Buildings$0$22,093$22,093
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan LorahExecutive DirectorFT$119,172$10,975$130,147
Mary Jane DipaoloAssistant Division DirectoFT$96,399$19,871$116,270

Board Members and Trustees

NameTitle
Bernard HanafinChairman
Most Rev James F ChecchioBishop/ Corp Board Member
Anne LachsTrustee
Carol HilaTrustee
Eric DillTrustee
John MulkerinTrustee
Madeline Cafaro StewartTrustee
Roselle Bracy CoyeTrustee
Joan LyneisSecretary / Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Catholic Charities Diocese Of MetuchenManagement Services319 MAPLE STREET, Perth Amboy, NJ 08861$249,159
Revenue and Support

Revenue Composition

Contributions and Grants
$3,832,156
Program Service Revenue
$41,625
Investment Income
$0
Other Revenue
$57
All Other Contributions
$1,619
Change in Net Assets
$10,364

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,873,838
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,873,838
Total Revenue per Form 990
$3,873,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,048,341
Other Expenses$719,006
Grants and Similar Amounts Paid$96,127
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,927,386$39,516-$1,966,902
Other Employee Benefits$450,881$22,926-$473,807
Payroll Taxes$243,389$17,602-$260,991
Current Officers, Directors, Trustees, and Key Employees$130,663$124,040-$254,703
Occupancy$216,183$5,119-$221,302
Fees for Services Other$18,602$190,128-$208,730
Pension Plan Contributions$90,383$1,555-$91,938
Information Technology$28,817$59,031-$87,848
Grants to Domestic Individuals$71,447--$71,447
Office Expenses$64,315--$64,315
Grants to Domestic Orgs$24,680--$24,680
Insurance$22,040--$22,040
Travel$16,079--$16,079
Fees for Services Accounting-$15,750-$15,750
Depreciation Depletion$11,252--$11,252
Advertising$7,363--$7,363
Other Expenses$3,590--$3,590
Total Functional Expenses$3,387,807$475,667$0$3,863,474

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,863,474
Total Expenses per Audited Statements$3,863,474
Total Expenses per Form 990$3,863,474
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
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 copy of the form 990 is provided to the organization's board of trustees for review prior to filing.

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

Each trustee, principal officer, member of a committee with board delegated powers, and employees shall annually sign a statement which affirms that such person: a. Has received a copy of the conflict of interest policy, b. Has read and understands the policy, and c. Has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15

The process for determining compensation involves an annual review of the individual's performance and comparison of present compensation to market data. It is also governed by an internal salary scale which provides ranges for each salary grade.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Community Child Care Solutions Inc
EIN
27-0649636
Phone
7323244357
Address
103 CENTER STREET, PERTH AMBOY, NJ 08861

Signing Officer

Name
Joan Lorah
Title
Executive Director
Phone
7323244357
Signed
2020-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mr Bernard Hanafin
Formed
2009
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
9
Employees
62
Volunteers
0

Preparer

Firm
SOBEL & CO LLC CPA'S
Address
293 EISENHOWER PARKWAY, LIVINGSTON, NJ 07039-1711
Preparer
Bridget Hartnett
Phone
9739949494
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

In october 2018 department of family development (dfd) funds were allocated for the h&s remed grants, these grants are for remediation for designated child care centers or schools. The designated school in middlesex county is greater new brunswick charter school. This environmental action needs to be rectified to become licensed. Once dfd ascertained the violations and approved a plan to remediate the problem cccs was to reimburse the provider for the expenses spent to bring the center up to the licensing standards for health and safety. The contract began in june 2014; the program is an u.s. Air force, (usaf), exceptional family member program respite child care, (efmp). Community child care solutions (cccs) acts as a subcontractor with national association of child care resource and referral (naccrra), in which cccs will provide enhanced referral, recruitment and placement, training and monitoring to usaf families with diagnosed exceptional family members, age's birth through 18 living in their service delivery area, and their siblings, age's birth through 12. The efmp program has provided eligible usaf families with monthly respite child care on a per child basis, depending on a family's efmp category and their development status. The families incur no cost for this service. Cccs is engaged to recruit, train, and monitor child care providers willing to care for usaf families and children enrolled in the efmp respite child care diagnosed as moderate or severe. Throughout the contract cccs recruited providers to provide service to the above described families. Once the providers were recruited and trained cccs was responsible to secure the background screening for recruited providers, federal bureau of investigation fingerprint, a state criminal history repositories check, a child abuse registry check and a sex offenders registry check. Cccs also was responsible enhanced referrals, counseling, pre service training, first and second year in- service and monitoring.

FORM 990, PART XII, LINE 2C:

The finance committee of the board assumes responsibility for oversight of the audit of its financial statements and for the selection of an independent accountant. No change in the process from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is a nonprofit organization exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and comparable state law. The organization follows standards that provide clarification on accounting for uncertainty in income taxes recognized in the organization's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on derecognition, classification, interest and penalties, disclosure and transition. The organization's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense. No interest and penalties were recorded during the year ended september 30, 2019 and 2018. At september 30, 2019, there are no significant income tax uncertainties.

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IRS990/MissionDesc0TO SUPPORT PARENTS, EARLY CHILDHOOD PROFESSIONALS AND THE COMMUNITY IN THE PURSUIT OF QUALITY CHILD CARE SERVICES BY PROVIDING OPPORTUNITIES FOR CHILDREN TO DEVELOP TO THEIR FULLEST POTENTIAL THROUGH EDUCATION, TRAINING, RESOURCE DEVELOPMENT, REFERRALS, COMMUNITY OUTREACH, ADVOCACY AND ACCESS TO FINANCIAL RESOURCES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW. THE ORGANIZATION FOLLOWS STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEAR ENDED SEPTEMBER 30, 2019 AND 2018. AT SEPTEMBER 30, 2019, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/GrantRecordsMaintainedInd01
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FOOD SUBSIDY PAYMENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt023
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PURCHASE OF RESOURCE MATERIALS
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHEDULE I PART III: THE ORGANIZATION REIMBURSES REGISTERED FAMILY CHILD CARE PROVIDERS ACCORDING TO THE ESTABLISHED RATES FOR MEALS SERVED TO ELIGIBLE CHILDREN IN CARE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN OCTOBER 2018 DEPARTMENT OF FAMILY DEVELOPMENT (DFD) FUNDS WERE ALLOCATED FOR THE H&S REMED GRANTS, THESE GRANTS ARE FOR REMEDIATION FOR DESIGNATED CHILD CARE CENTERS OR SCHOOLS. THE DESIGNATED SCHOOL IN MIDDLESEX COUNTY IS GREATER NEW BRUNSWICK CHARTER SCHOOL. THIS ENVIRONMENTAL ACTION NEEDS TO BE RECTIFIED TO BECOME LICENSED. ONCE DFD ASCERTAINED THE VIOLATIONS AND APPROVED A PLAN TO REMEDIATE THE PROBLEM CCCS WAS TO REIMBURSE THE PROVIDER FOR THE EXPENSES SPENT TO BRING THE CENTER UP TO THE LICENSING STANDARDS FOR HEALTH AND SAFETY. THE CONTRACT BEGAN IN JUNE 2014; THE PROGRAM IS AN U.S. AIR FORCE, (USAF), EXCEPTIONAL FAMILY MEMBER PROGRAM RESPITE CHILD CARE, (EFMP). COMMUNITY CHILD CARE SOLUTIONS (CCCS) ACTS AS A SUBCONTRACTOR WITH NATIONAL ASSOCIATION OF CHILD CARE RESOURCE AND REFERRAL (NACCRRA), IN WHICH CCCS WILL PROVIDE ENHANCED REFERRAL, RECRUITMENT AND PLACEMENT, TRAINING AND MONITORING TO USAF FAMILIES WITH DIAGNOSED EXCEPTIONAL FAMILY MEMBERS, AGE'S BIRTH THROUGH 18 LIVING IN THEIR SERVICE DELIVERY AREA, AND THEIR SIBLINGS, AGE'S BIRTH THROUGH 12. THE EFMP PROGRAM HAS PROVIDED ELIGIBLE USAF FAMILIES WITH MONTHLY RESPITE CHILD CARE ON A PER CHILD BASIS, DEPENDING ON A FAMILY'S EFMP CATEGORY AND THEIR DEVELOPMENT STATUS. THE FAMILIES INCUR NO COST FOR THIS SERVICE. CCCS IS ENGAGED TO RECRUIT, TRAIN, AND MONITOR CHILD CARE PROVIDERS WILLING TO CARE FOR USAF FAMILIES AND CHILDREN ENROLLED IN THE EFMP RESPITE CHILD CARE DIAGNOSED AS MODERATE OR SEVERE. THROUGHOUT THE CONTRACT CCCS RECRUITED PROVIDERS TO PROVIDE SERVICE TO THE ABOVE DESCRIBED FAMILIES. ONCE THE PROVIDERS WERE RECRUITED AND TRAINED CCCS WAS RESPONSIBLE TO SECURE THE BACKGROUND SCREENING FOR RECRUITED PROVIDERS, FEDERAL BUREAU OF INVESTIGATION FINGERPRINT, A STATE CRIMINAL HISTORY REPOSITORIES CHECK, A CHILD ABUSE REGISTRY CHECK AND A SEX OFFENDERS REGISTRY CHECK. CCCS ALSO WAS RESPONSIBLE ENHANCED REFERRALS, COUNSELING, PRE SERVICE TRAINING, FIRST AND SECOND YEAR IN- SERVICE AND MONITORING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH TRUSTEE, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS, AND EMPLOYEES SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, AND C. HAS AGREED TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS FOR DETERMINING COMPENSATION INVOLVES AN ANNUAL REVIEW OF THE INDIVIDUAL'S PERFORMANCE AND COMPARISON OF PRESENT COMPENSATION TO MARKET DATA. IT IS ALSO GOVERNED BY AN INTERNAL SALARY SCALE WHICH PROVIDES RANGES FOR EACH SALARY GRADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FINANCE COMMITTEE OF THE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.

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