2023-05-15T13:55:10-04:00 2022-06-30 141604297 RBT CPAS LLP 11 RACQUET RD NEWBURGH NY 12550 990 2021-07-01 834360367 DAY ONE EARLY LEARNING COMMUNITY INC DAYO 8454525392 289 MAIN STREET SUITE 201 POUGHKEEPSIE NY 12601 JULIE RIESS EXECUTIVE DIRECTOR 8454523592 2023-05-12 true JULIE RIESS 999009999 ROSS TRAPANI CPA P00963950 8455679000 2023-05-12 2021 2023-04-26 12:10:37Z JULIE RIESS 289 MAIN STREET SUITE 201 POUGHKEEPSIE NY 12601 615536 false X WWW.DAYONEEARLYLEARNING.ORG X 2019 NY TO CREATE A MODEL TEACHING AND EARLY LEARNING COMMUNITY WHERE FAMILIES, EDUCATORS AND FUTURE TEACHERS COLLABORATE TO NURTURE EVERY CHILDS POTENTIAL, FROM DAY ONE. 12 12 5 0 475084 614390 0 85 217 80 929 475249 615536 0 0 74598 338020 0 35877 141483 343424 216081 681444 259168 -65908 338366 288481 1826 17849 336540 270632 X TO CREATE A MODEL TEACHING AND EARLY LEARNING COMMUNITY WHERE FAMILIES, EDUCATORS AND FUTURE TEACHERS COLLABORATE TO NURTURE EVERY CHILDS POTENTIAL, FROM DAY ONE. false false 543906 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.) 543906 true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 12 0 5 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false NY X MADELINE HENRIQUEZ 8454525392 289 MAIN STREET SUITE 201 POUGHKEEPSIE NY 12601 GERALDINE LAYBOURNE CHAIRPERSON 1.00 X X 0 0 0 CHRISTA HINES TREASURER 1.00 X X 0 0 0 REBECCA EDWARDS SECRETARY 1.00 X X 0 0 0 JAMES CHALLEY BOARD MEMBER 1.00 X 0 0 0 JESSIE LAGUERRE BOARD MEMBER 1.00 X 0 0 0 MONICA LEE BOARD MEMBER 1.00 X 0 0 0 SARAH LEE BOARD MEMBER 1.00 X 0 0 0 WESLEY LEE BOARD MEMBER 1.00 X 0 0 0 TIMMIAN MASSIE BOARD MEMBER 1.00 X 0 0 0 MARTIN SCHNEIDER BOARD MEMBER 1.00 X 0 0 0 JEANNE WAGNER BOARD MEMBER 1.00 X 0 0 0 MARGUERITE WOODCOCK BOARD MEMBER 1.00 X 0 0 0 SATARA BROWN RESIGNED SEP 1.00 X 0 0 0 JULIE RIESS EXECUTIVE DI 35.00 X 58195 0 0 58195 false false false 202188 412202 614390 217 217 OTHER INCOME 929 929 929 615536 929 217 X 111156 88925 16673 5558 179726 143781 26959 8986 20230 16184 3034 1012 26908 21527 4036 1345 29371 29371 193105 170806 7637 14662 6316 3217 603 2496 33333 26434 5478 1421 47961 40869 6988 104 4409 3527 662 220 SUPPLIES AND MATERIALS 28929 28636 220 73 681444 543906 101661 35877 271706 113735 64308 169394 2352 5352 338366 288481 1826 17849 1826 17849 X 296540 270632 40000 336540 270632 338366 288481 -65908 X true X false true false X 131201 475084 614390 1220675 80 929 1009 131201 475164 615319 1221684 95000 58000 31981 184981 95000 58000 31981 184981 1036703 85 217 302 85 217 302 131201 475249 615536 1221986 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 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. 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, 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. 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