Civic Intelligence

Day One Early Learning Community Inc.

990 • Fiscal year 2021 • EIN 83-4360367

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

289 Main Street Suite 201Poughkeepsie, NY 12601

(845) 452-5392

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

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

2021 filings • NTEE B • <$500k nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.00x

Higher debt load relative to revenue than 67% of similar nonprofits.

2021 filings • NTEE B • <$500k nonprofits • Source year 2021

Net Margin

89th percentile

55%

Higher net margin than 89% of similar nonprofits.

2021 filings • NTEE B20 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$22,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2021 filings • NTEE B20 • <$500k nonprofits • Source year 2021

Asset Growth

97th percentile

337%

Faster asset growth than 97% of similar nonprofits.

2021 filings • NTEE B • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

93rd percentile

262%

Faster revenue growth than 93% of similar nonprofits.

2021 filings • NTEE B • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$338,366

Up $260,943 (+337%) from 2020

Net Assets

Up

$336,540

Up $259,168 (+335%) from 2020

Liabilities

Up

$1,826

Up $1,775 (+3480%) from 2020

Revenue

Up

$475,249

Up $344,048 (+262%) from 2020

Expenses

Up

$216,081

Up $162,252 (+301%) from 2020

Net Income

Up

$259,168

Up $181,796 (+235%) from 2020

Historical Trend

Balance Sheet Trend

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

$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

2021

Assets$338,366
Liabilities$1,826
Net Assets$336,540

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$475,249
Expenses$216,081
Net Income$259,168
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.0
Gross Receipts
$475,249
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
Cash and Non-Interest-Bearing Accounts$62,423$271,706▲ $209,283
Accounts Receivable-$64,308-
Land, Buildings, and Equipment, Net$15,000--
Total Assets$77,423$338,366▲ $260,943
Other Assets Total-$2,352-
Liabilities
Accounts Payable and Accrued Expenses$51$1,826▲ $1,775
Total Liabilities$51$1,826▲ $1,775
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,372$296,540▲ $219,168
Net Assets With Donor Restrictions-$40,000-
Total Net Assets Fund Balance$77,372$336,540▲ $259,168
Total Liabilities and Net Assets / Fund Balance$77,423$338,366▲ $260,943
Compensation and Service Providers

Employees

NameTitleBaseTotal
Satara BrownBoard Member$22,000$22,000

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
Julie RiessExecutive Di
Diamond MimaResigned Aug
Estefany UmbachResigned May
Barrington AtkinsResigned Oct
Rebecca EdwardsSecretary
Christa HinesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$475,084
Program Service Revenue
$0
Investment Income
$85
Other Revenue
$80
All Other Contributions
$410,776
Change in Net Assets
$259,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,483
Salaries, Compensation, and Employee Benefits$74,598
Total Fundraising Expense$16,195
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$48,439$27,751$10,985$87,175
Current Officers, Directors, Trustees, and Key Employees$55,389$10,385$3,461$69,235
Occupancy$15,109$3,778-$18,887
Office Expenses$9,494$3,059$1,280$13,833
Insurance$9,324$2,121$97$11,542
Other Expenses$8,743$195$65$9,003
Payroll Taxes$4,291$804$268$5,363
Fees for Services Accounting$480$120-$600
Advertising$341$63$39$443
Total Functional Expenses$151,610$48,276$16,195$216,081
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
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
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
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Riess
Formed
2019
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
12
Employees
1
Volunteers
2

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

Architect design fees 21,600 5,400 0 payroll processing fees 1,108 208 69 contracted services 1,799 22,143 10,916 stipends 23,932 0 0 total 48,439 27,751 10,985

Financial Statement Notes

Schedule D, Page 3, Part X

The organization files an annual 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 no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for fiscal years prior to 2018.

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IRS990/Form990PartVIISectionAGrp/TitleTxt14RESIGNED OCT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FILES AN ANNUAL 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 NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2018.
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/ExplanationTxt5ARCHITECT DESIGN FEES 21,600 5,400 0 PAYROLL PROCESSING FEES 1,108 208 69 CONTRACTED SERVICES 1,799 22,143 10,916 STIPENDS 23,932 0 0 TOTAL 48,439 27,751 10,985
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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