Civic Intelligence

Day One Early Learning Community Inc

EIN 83-4360367 • 501(c)3

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.50x

Higher debt load relative to assets than 55% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Source year 2025

Net Margin

84th percentile

25%

Higher net margin than 84% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$118,159

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

NTEE B20 • $1M-$5M nonprofits • Source year 2025

Asset Growth

86th percentile

64%

Faster asset growth than 86% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

117%

Faster revenue growth than 93% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$288,481

Down $49,885 (-15%) from 2021

Liabilities

Up

$17,849

Up $16,023 (+877%) from 2021

Net Assets

Down

$270,632

Down $65,908 (-20%) from 2021

Revenue

Up

$615,536

Up $140,287 (+30%) from 2021

Expenses

Up

$681,444

Up $465,363 (+215%) from 2021

Net Income

Down

-$65,908

Down $325,076 (-125%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2020: $77,423Liabilities 2020: $51Net Assets 2020: $77,3722020Assets 2021: $338,366Liabilities 2021: $1,826Net Assets 2021: $336,5402021Assets 2022: $288,481Liabilities 2022: $17,849Net Assets 2022: $270,6322022

Highlighted filing

2022

Assets$288,481
Liabilities$17,849
Net Assets$270,632

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2020: $131,201Expenses 2020: $53,829Net Income 2020: $77,3722020Revenue 2021: $475,249Expenses 2021: $216,081Net Income 2021: $259,1682021Revenue 2022: $615,536Expenses 2022: $681,444Net Income 2022: -$65,9082022

Highlighted filing

2022

Revenue$615,536
Expenses$681,444
Net Income-$65,908

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.0
Gross Receipts
$615,536
Mission and Program Overview

Mission

To create a model teaching and early learning community where families, educators and future teachers collaborate to nurture every childs potential, from day one.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$64,308$169,394▲ $105,086
Cash and Non-Interest-Bearing Accounts$271,706$113,735▼ $157,971
Total Assets$338,366$288,481▼ $49,885
Other Assets Total$2,352$5,352▲ $3,000
Liabilities
Accounts Payable and Accrued Expenses$1,826$17,849▲ $16,023
Total Liabilities$1,826$17,849▲ $16,023
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$296,540$270,632▼ $25,908
Net Assets With Donor Restrictions$40,000--
Total Net Assets Fund Balance$336,540$270,632▼ $65,908
Total Liabilities and Net Assets / Fund Balance$338,366$288,481▼ $49,885
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie RiessExecutive DiFT$58,195$58,195

Board Members and Trustees

NameTitle
Geraldine LaybourneChairperson
James ChalleyBoard Member
Jeanne WagnerBoard Member
Jessie LaguerreBoard Member
Marguerite WoodcockBoard Member
Martin SchneiderBoard Member
Monica LeeBoard Member
Sarah LeeBoard Member
Timmian MassieBoard Member
Wesley LeeBoard Member
Satara BrownResigned Sep
Rebecca EdwardsSecretary
Christa HinesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$614,390
Program Service Revenue
$0
Investment Income
$217
Other Revenue
$929
All Other Contributions
$412,202
Change in Net Assets
$-65,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$343,424
Salaries, Compensation, and Employee Benefits$338,020
Total Fundraising Expense$35,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$170,806$7,637$14,662$193,105
Other Salaries and Wages$143,781$26,959$8,986$179,726
Current Officers, Directors, Trustees, and Key Employees$88,925$16,673$5,558$111,156
Occupancy$40,869$6,988$104$47,961
Office Expenses$26,434$5,478$1,421$33,333
Fees for Services Accounting-$29,371-$29,371
Other Expenses$28,636$220$73$28,929
Payroll Taxes$21,527$4,036$1,345$26,908
Other Employee Benefits$16,184$3,034$1,012$20,230
Advertising$3,217$603$2,496$6,316
Insurance$3,527$662$220$4,409
Total Functional Expenses$543,906$101,661$35,877$681,444
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 11B

A copy of the draft form 990 is provided to board members who review and approve the form; any suggested changes are incorporated before final submission with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Each new responsible person shall be required to review a copy of the policy and to acknowledge in writing that he or she has done so. Each responsible person shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which the responsible person is involved that he or she believes could contribute to a conflict of interest arising. Such relationships, positions, or circumstances might include service as a director of or consultant to a not-for-profit organization, or ownership of a business that might provide goods or services to day one early learning community. Each responsible person should also disclose to the board of directors any potential conflict of interest that may arise during the course of the year between the submission of annual disclosure forms. Any such information regarding business interests of a responsible person or a family member shall be treated as confidential and shall generally be made available only to the chair, the executive director, and any committee appointed to address conflicts of interest, except to the extent additional disclosure is necessary in connection with the implementation of the policy. The policy shall be reviewed annually by each member of the board of directors. Any changes to the policy shall be communicated immediately to all responsible persons.

Form 990, Page 6, Part VI, Line 15A

Executive director compensation is approved by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Day One Early Learning
EIN
83-4360367
Phone
8454525392
Address
289 MAIN STREET SUITE 201, POUGHKEEPSIE, NY 12601

Signing Officer

Name
Julie Riess
Title
Executive Director
Phone
8454523592
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Riess
Formed
2019
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
5

Preparer

Firm
Rbt Cpas Llp
Address
11 RACQUET RD, NEWBURGH, NY 12550
Preparer
Ross Trapani CPA
Phone
8455679000
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Teacher apprentice program (tap): the teacher apprenticeship program (tap) is an intensive, full time eleven week apprenticeship program for teachers interested in teaching in early childhood classrooms. In order to build high quality early childhood education classrooms, we know that teachers benefit from hands-on learning experiences with mentor teachers and sustained time to engage in learning about best practices as an early childhood teacher. During the eleven week apprenticeship period, a group of up to twelve teachers will be selected to participate in the program. Each apprentice teacher is placed in a model early childhood setting side by side with a mentor teacher for five hours each morning. Early childhood settings include centers, family and group family care, and nursery schools. In the afternoon, the apprentice teachers gather for a collaborative seminar. The organization's goal is to place 200 day one teachers in poughkeepsie and dutchess county over the next five years. Day one initiated its exchange teacher program in march 2022. We have one full-time and one part-time exchange teacher. In order for currently employed teachers to participate in day one tap for eleven weeks, day one early learning community hires master teachers as exchange teachers and coaches. The exchange teacher spends eleven weeks in the apprenticeship teacher's home classroom; their role is to provide coaching, mentoring and support in the morning and stable coverage for the afternoon so that an apprentice teacher can participate in the teaching apprenticeship program seminars each afternoon. The cost of an exchange teacher is covered by day one early learning community; thus an additional cost burden is not placed on the apprentice teacher's home classroom during his/her leave to participate in daily seminars. Teachers successfully completing the eleven week apprenticeship program will be eligible for a monthly stipend as long as certain criteria continue to be met (e.g. Demonstration of ongoing best practices in the classroom; continued employment in an early childhood home, center or school within dutchess or ulster county; continued participation in ongoing supervision mentorship.)

Form 990, Part IX, Line 11G

Other professional fees 7,215 6,095 10,158 stipends 158,865 0 0 payroll processing fees 4,226 792 264 contracted services 500 750 4,240 total 170,806 7,637 14,662

Financial Statement Notes

Schedule D, Page 3, Part X

The organization files an annual form 990 as a tax exempt organization under section 501(c)(3) of the internal revenue code. As such, no federal or new york state taxes are paid by the organization. The organization has been classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170 (b)(1)(a)(vi). The organization adopted the provisions of accounting principles generally accepted in the united states of america regarding accounting for uncertain tax positions. Management evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that would require adjustment to the financial statements in order to comply with the provisions of this guidance. With few exceptions, the organization is not subject to income tax examinations by the u.s. Federal, state or local tax authorities for fiscal years prior to 2019.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FILES AN ANNUAL FORM 990 AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE ORGANIZATION. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEACHER APPRENTICE PROGRAM (TAP): THE TEACHER APPRENTICESHIP PROGRAM (TAP) IS AN INTENSIVE, FULL TIME ELEVEN WEEK APPRENTICESHIP PROGRAM FOR TEACHERS INTERESTED IN TEACHING IN EARLY CHILDHOOD CLASSROOMS. IN ORDER TO BUILD HIGH QUALITY EARLY CHILDHOOD EDUCATION CLASSROOMS, WE KNOW THAT TEACHERS BENEFIT FROM HANDS-ON LEARNING EXPERIENCES WITH MENTOR TEACHERS AND SUSTAINED TIME TO ENGAGE IN LEARNING ABOUT BEST PRACTICES AS AN EARLY CHILDHOOD TEACHER. DURING THE ELEVEN WEEK APPRENTICESHIP PERIOD, A GROUP OF UP TO TWELVE TEACHERS WILL BE SELECTED TO PARTICIPATE IN THE PROGRAM. EACH APPRENTICE TEACHER IS PLACED IN A MODEL EARLY CHILDHOOD SETTING SIDE BY SIDE WITH A MENTOR TEACHER FOR FIVE HOURS EACH MORNING. EARLY CHILDHOOD SETTINGS INCLUDE CENTERS, FAMILY AND GROUP FAMILY CARE, AND NURSERY SCHOOLS. IN THE AFTERNOON, THE APPRENTICE TEACHERS GATHER FOR A COLLABORATIVE SEMINAR. THE ORGANIZATION'S GOAL IS TO PLACE 200 DAY ONE TEACHERS IN POUGHKEEPSIE AND DUTCHESS COUNTY OVER THE NEXT FIVE YEARS. DAY ONE INITIATED ITS EXCHANGE TEACHER PROGRAM IN MARCH 2022. WE HAVE ONE FULL-TIME AND ONE PART-TIME EXCHANGE TEACHER. IN ORDER FOR CURRENTLY EMPLOYED TEACHERS TO PARTICIPATE IN DAY ONE TAP FOR ELEVEN WEEKS, DAY ONE EARLY LEARNING COMMUNITY HIRES MASTER TEACHERS AS EXCHANGE TEACHERS AND COACHES. THE EXCHANGE TEACHER SPENDS ELEVEN WEEKS IN THE APPRENTICESHIP TEACHER'S HOME CLASSROOM; THEIR ROLE IS TO PROVIDE COACHING, MENTORING AND SUPPORT IN THE MORNING AND STABLE COVERAGE FOR THE AFTERNOON SO THAT AN APPRENTICE TEACHER CAN PARTICIPATE IN THE TEACHING APPRENTICESHIP PROGRAM SEMINARS EACH AFTERNOON. THE COST OF AN EXCHANGE TEACHER IS COVERED BY DAY ONE EARLY LEARNING COMMUNITY; THUS AN ADDITIONAL COST BURDEN IS NOT PLACED ON THE APPRENTICE TEACHER'S HOME CLASSROOM DURING HIS/HER LEAVE TO PARTICIPATE IN DAILY SEMINARS. TEACHERS SUCCESSFULLY COMPLETING THE ELEVEN WEEK APPRENTICESHIP PROGRAM WILL BE ELIGIBLE FOR A MONTHLY STIPEND AS LONG AS CERTAIN CRITERIA CONTINUE TO BE MET (E.G. DEMONSTRATION OF ONGOING BEST PRACTICES IN THE CLASSROOM; CONTINUED EMPLOYMENT IN AN EARLY CHILDHOOD HOME, CENTER OR SCHOOL WITHIN DUTCHESS OR ULSTER COUNTY; CONTINUED PARTICIPATION IN ONGOING SUPERVISION MENTORSHIP.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE DRAFT FORM 990 IS PROVIDED TO BOARD MEMBERS WHO REVIEW AND APPROVE THE FORM; ANY SUGGESTED CHANGES ARE INCORPORATED BEFORE FINAL SUBMISSION WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THE POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO DAY ONE EARLY LEARNING COMMUNITY. EACH RESPONSIBLE PERSON SHOULD ALSO DISCLOSE TO THE BOARD OF DIRECTORS ANY POTENTIAL CONFLICT OF INTEREST THAT MAY ARISE DURING THE COURSE OF THE YEAR BETWEEN THE SUBMISSION OF ANNUAL DISCLOSURE FORMS. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THE POLICY. THE POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR COMPENSATION IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER PROFESSIONAL FEES 7,215 6,095 10,158 STIPENDS 158,865 0 0 PAYROLL PROCESSING FEES 4,226 792 264 CONTRACTED SERVICES 500 750 4,240 TOTAL 170,806 7,637 14,662
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DAY ONE EARLY LEARNING

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