2024-03-15T13:54:02-05:00 2023-08-31 231406493 MORISON COGEN LLP 484 NORRISTOWN RD STE 100 BLUE BELL PA 19422 990 2022-09-01 231352554 FEDERATION DAY CARE SERVICES D/B/A FEDERATION EARLY LEARNING SERVICES FEDE 2156767550 10700 JAMISON AVENUE PHILADELPHIA PA 19116 TAKAAKI AGAWA PRESIDENT & CEO 2156767550 2024-03-11 1 TAKAAKI AGAWA 999009999 0 BENJAMIN A PIAZZA CPA P01014318 2674403000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FEDERATION EARLY LEARNING SERVICES TAKAAKI AGAWA 10700 JAMISON AVENUE PHILADELPHIA PA 19116 8151644 0 X WWW.FELSKIDS.ORG X 1911 PA SEE SCHEDULE O. 18 18 189 116 0 0 3950600 1540316 5395112 5932368 95302 161519 3795 4870 9444809 7639073 0 0 0 0 5876334 6103524 0 0 205354 2708608 2794596 8584942 8898120 859867 -1259047 5468299 4994655 1271452 1959185 4196847 3035470 X TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORTING SERVICES FOR THEIR PARENTS IN THE PHILADELPHIA AREA. 0 0 7029276 5937238 FELS OPERATES FIVE CENTERS IN THE GREATER PHILADELPHIA AREA FOR APPROXIMATELY 450 CHILDREN RANGING FROM SIX WEEKS TO 12 YEARS OLD. FIFTY-ONE PERCENT OF FELS CHILDREN ARE FROM LOW-INCOME, WORKING FAMILIES, AND FIFTY PERCENT LIVE IN SINGLE-PARENT HOUSEHOLDS.FELS PROVIDES EXCELLENCE IN EARLY CHILDHOOD EDUCATION FOR FAMILIES FROM DIVERSE ECONOMIC, RELIGIOUS, AND RACIAL BACKGROUNDS THROUGHOUT THE DELAWARE VALLEY. WITH NATIONAL AND STATE-ACCREDITED PROGRAMS, FELS UPHOLDS THE HIGHEST LEARNING AND SAFETY STANDARDS. BUILT ON A FOUNDATION OF JEWISH VALUES AND TRADITIONS, FELS IS A RECOGNIZED LEADER IN HELPING FAMILIES ACCESS AFFORDABLE CHILD CARE OF THE HIGHEST STANDARDS AND PROVIDING INNOVATIVE PROGRAMS FOR CHILDREN. WE HONOR AND RESPECT THE INCREDIBLE DIVERSITY AND CULTURAL DIFFERENCES OF ALL CHILDREN ENROLLED AND STAFF WORKING IN OUR PROGRAMS, AND OUR NON-SECTARIAN POLICIES PROMOTE DIVERSITY, EQUITY, AND INCLUSION. 7029276 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 46 0 1 189 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X FEDERATION DAY CARE SERVICES 2156767550 10700 JAMISON AVENUE PHILADELPHIA PA 19116 TAKAAKI AGAWA PRESIDENT & CEO 38.00 2.00 X X 220103 0 727 EVAN SEGAL CHAIR 1.50 0.50 X X 0 0 0 MICHAEL DUBIN VICE CHAIR 1.50 0.50 X X 0 0 0 JOANNE KRUEGER TREASURER 1.50 0.50 X X 0 0 0 SCOTT B SCHWARTZ CORRESPONDING SECRETARY 1.50 0.50 X X 0 0 0 RYAN UDELL RECORDING SECRETARY 1.50 0.50 X X 0 0 0 CATHY SEILER HONORARY LIFE DIRECTORS 0.75 0.25 X 0 0 0 SCOTT BARSKY HONORARY LIFE DIRECTORS 0.75 0.25 X 0 0 0 STEVEN GABLE HONORARY LIFE DIRECTORS 0.75 0.25 X 0 0 0 RONALD PERILSTEIN HONORARY LIFE DIRECTORS 0.75 0.25 X 0 0 0 DAVID POLLACK HONORARY LIFE DIRECTORS 0.75 0.25 X 0 0 0 MARCIA WASSERMAN HONORARY LIFE DIRECTORS 0.75 0.25 X 0 0 0 CAROL BLANK BARSH BOARD MEMBER 0.75 0.25 X 0 0 0 ELLEN DISTEFANO BOARD MEMBER 0.75 0.25 X 0 0 0 ELLEN FRIEDMAN BOARD MEMBER 0.75 0.25 X 0 0 0 ILENE GARLIN BOARD MEMBER 0.75 0.25 X 0 0 0 JILL KLEEMAN BOARD MEMBER 0.75 0.25 X 0 0 0 MICHAEL KOFFLER BOARD MEMBER 0.75 0.25 X 0 0 0 GARY NOVICK BOARD MEMBER 0.75 0.25 X 0 0 0 ROBERT A CLAIR TRUSTEES 0.75 0.25 X 0 0 0 DAVID PUDLIN TRUSTEES 0.75 0.25 X 0 0 0 GAIL ROSENBERG TRUSTEES 0.75 0.25 X 0 0 0 PAMELA THOMAS VICE PRESIDENT & CFO 38.00 2.00 X 174156 0 16934 394259 0 17661 3 0 1 0 CHILDCARE CAREERS LLC 2000 SIERRA POINT PKWY SUITE 702 BRISBANE CA 94005 TEMPORARY EMPLOYMENT SERVICE 566934 CONTINENTAL MAINTENANCE LLC 9 JORDAN COURT CHERRY HILL NJ 08003 CLEANING AND FOOD SERVICE 313722 NOVICK BROTHERS CORP 3660 S LAWRENCE ST PHILADELPHIA PA 19148 FOOD PURCHASE 272128 3 1423 1538893 1540316 CHILD CARE FEES 624410 5932368 5932368 5932368 98361 98361 575729 512571 63158 63158 63158 OTHER REVENUE 900099 4870 4870 4870 7639073 5937238 0 161519 X 392819 302789 79730 10300 4795831 3696681 973406 125744 85585 65687 17961 1937 452435 347186 95074 10175 376854 289239 79085 8530 16578 1106 15472 46000 28255 17632 113 12518 12518 1080408 964336 114844 1228 80205 50741 24169 5295 197667 56685 135674 5308 79437 79437 8062 2933 5033 96 72707 66843 5717 147 5675 5675 198862 170931 27931 104028 101433 2595 REPAIRS AND MAINTENANCE 543247 523376 19871 UTILITIES 121030 112527 8503 PROGRAM SUPPLIES AND MA 87239 84871 2368 TELEPHONE 49531 36221 13310 91402 47999 6922 36481 8898120 7029276 1663490 205354 1350 1350 752849 448991 306827 306164 62634 43086 7259514 6655205 729815 604309 3566203 3232031 48621 358724 5468299 4994655 772592 290706 180706 168050 181394 412639 136760 1087790 1271452 1959185 X 3894795 2881346 302052 154124 4196847 3035470 5468299 4994655 -1259047 97670 0 X X 0 1 X 1 1 1 X 82269062 1595003 3451047 3950600 1540316 92806028 82269062 1595003 3451047 3950600 1540316 92806028 92806028 87544 76561 72701 95736 98362 430904 -12827 114885 65209 3795 4870 175932 93412864 27577826 0.99350 0.99650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 815893 815893 0 4283583 3885933 397650 2160038 1953379 206659 604309 RIGHT-OF-USE ASSETS - OPERATING LEASES 358724 358724 ENROLLMENT DEPOSITS 66055 DUE TO JOINT VENTURES 8316 DUE TO FEDERATION DAY CARE FOUNDATION 654695 LEASE LIABILITIES 358724 1087790 X 0 0 0 0 0 0 0 0 0 TAKAAKI AGAWA PRESIDENT & CEO 220103 0 0 0 0 0 0 0 727 0 220830 0 0 0 PAMELA THOMAS VICE PRESIDENT & CFO 174156 0 0 0 0 0 0 0 16934 0 191090 0 0 0 FORM 990, PART I, LINE 1 - DESCRIPTION OF ORGANIZATION MISSION: TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORT SERVICES FOR PARENTS IN THE PHILADELPHIA AREA. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY THE OUTSIDE CPA FIRM AND REVIEWED BY THE PRESIDENT AND CEO, CFO AND OPERATIONS COMMITTEE OF THE BOARD BEFORE FILING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT BOARD AND EXECUTIVE COMMITTEE MEETINGS. IN ADDITION, EACH BOARD MEMBER ANNUALLY COMPLETES A DISCLOSURE FORM IDENTIFYING ANY POTENTIAL CONFLICT. WHEN THE CEO AND CFO IDENTIFY TRANSACTIONS WITH A BOARD MEMBER, THEY ANALYZE POTENTIAL OR ACTUAL CONFLICTS AND ANY ISSUES ARE ADDRESSED. FORM 990, PART VI, SECTION B, LINE 15 THE INITIAL COMPENSATION WAS DETERMINED BY A BOARD COMMITTEE AND TOOK INTO CONSIDERATION COMPARABLE MARKET COMPENSATION PACKAGES. SUBSEQUENT SALARY INCREASES ARE BASED ON WRITTEN PERFORMANCE REVIEWS AND FOLLOW AN INCREMENTAL RATE SCHEDULE USED FOR ALL EMPLOYEES. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS (A SUBCOMMITTEE OF THE LEADERSHIP COMMITTEE) IS RESPONSIBLE FOR REVIEWING COMPENSATION FOR HIGHLY COMPENSATED STAFF. SALARY INCREASES FOLLOW AN INCREMENTAL RATE SCHEDULE USED FOR ALL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 FURNISHED UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS & SPECIALISTS: PROGRAM SERVICE EXPENSES 45,042. MANAGEMENT AND GENERAL EXPENSES 21,505. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,547. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 460,508. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 460,508. FOOD & FOOD SERVICE: PROGRAM SERVICE EXPENSES 370,164. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 370,164. BANK CHARGES AND FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 38,037. FUNDRAISING EXPENSES 875. TOTAL EXPENSES 38,912. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 88,622. MANAGEMENT AND GENERAL EXPENSES 55,302. FUNDRAISING EXPENSES 353. TOTAL EXPENSES 144,277. FORM 990, PART XII, LINE 2C NO CHANGE. FEDERATION DAY CARE FOUNDATION INC 10700 JAMISION AVENUE PHILADELPHIA PA 19116 232631072 SUPPORT ORGANIZATION FOR FEDERATION EARLY LEARNING SERVICES PA 501(C)(3) 509(A)3, TYPE 1 FEDERATION EARLY LEARNING SERVICES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 FEDERATION DAY CARE FOUNDATIONINC N FEDERATION DAY CARE FOUNDATIONINC O