CHILDRENS DAY NURSERY AND FAMILY CENTER: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CHILDRENS DAY NURSERY AND FAMILY CENTER (EIN 22-1493153)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2023-11-14
IRS object ID: 202303189349300345
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-14T07:35:40-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WithumSmithBrown PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE TOWER CENTER BLVD 14TH FL	AddressLine1Txt
City	EAST BRUNSWICK	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08816	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	221493153	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Children's Day Nursery and Family Center	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% SUSAN M DANNEMILLER	InCareOfNm
Business Name Control	CHIL	BusinessNameControlTxt
Phone	9737775544	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	104 Jefferson Street	AddressLine1Txt
City	Passaic	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	070555114	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Susan Dannemiller	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	9737775544	PhoneNum
Signature	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Susan	PersonFirstNm
Person Last	Dannemiller	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Brad Caruso	PreparerPersonNm
PTIN	P01249134	PTIN
Phone	7328281614	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Susan Dannemiller	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	104 Jefferson Street	AddressLine1Txt
City	Passaic	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	070555114	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,154,384	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.cdnfc.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1893	FormationYr
Legal Domicile State	NJ	LegalDomicileStateCd
Activity Or Mission	improve the quality of life for at-risk children and their families through delivery of programs that respond to and respect individual diversity, culture, and personal needs.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	60	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$2,194,855	PYContributionsGrantsAmt
CY Contributions Grants	$2,361,504	CYContributionsGrantsAmt
PY Program Service Revenue	$496,041	PYProgramServiceRevenueAmt
CY Program Service Revenue	$516,352	CYProgramServiceRevenueAmt
PY Investment Income	$17,812	PYInvestmentIncomeAmt
CY Investment Income	$35,132	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,708,708	PYTotalRevenueAmt
CY Total Revenue	$2,912,988	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,122,192	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,188,574	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$29,055	CYTotalFundraisingExpenseAmt
PY Other Expenses	$616,858	PYOtherExpensesAmt
CY Other Expenses	$593,956	CYOtherExpensesAmt
PY Total Expenses	$2,739,050	PYTotalExpensesAmt
CY Total Expenses	$2,782,530	CYTotalExpensesAmt
PY Revenues Less Expenses	-$30,342	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$130,458	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,483,851	TotalAssetsBOYAmt
Total Assets EOY	$4,626,993	TotalAssetsEOYAmt
Total Liabilities BOY	$456,506	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$471,876	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,027,345	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,155,117	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CHILDREN'S DAY NURSERY IS A PRIVATE, NON-PROFIT CHILDCARE AND PRESCHOOL EDUCATION PROGRAM WHICH SEEKS TO PROVIDE THE HIGHEST QUALITY CARE TO 118 CHILDREN AND THEIR FAMILIES WHO ATTEND OUR CENTER. (SEE SCHEDULE O FOR DETAILS)	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,314,542	ExpenseAmt
Revenue	$516,352	RevenueAmt
Desc	EDUCATIONAL PROGRAMS. CDNFC PROVIDES OUTSTANDING YEAR-ROUND CARE AND EDUCATION TO 118 CHILDREN AGES 2 1/2 TO 5 YEARS OF AGE WHO LIVE IN THE PASSAIC CITY AREA. WE OPERATE YEAR-ROUND (CLOSED FOR 22 DAYS PER YEAR FOR HOLIDAYS AND STAFF TRAINING) AND ARE OPEN MONDAY THROUGH FRIDAY FROM 7 A.M. TO 5:30 P.M. (SEE SCHEDULE O FOR Details)	Desc
Total Program Service Expenses	$2,314,542	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	60	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SUSAN M DANNEMILLER	PersonNm
Phone	9737775544	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	104 JEFFERSON ST	AddressLine1Txt
City	Passaic	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	070555114	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Victoria Esposito-Novak
Director	40.0	0.0	Yes (X)	$110,257	$0	$12,946
Susan Dannemiller
Executive Director	40.0	0.0	Yes (X)	$76,539	$0	$2,648
Jeanne Paige
Director	1.0	0.0		$0	$0	$0	Yes (X)
Daniel B Shapiro
Secretary/Director	2.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
Suzanne Snyder
Director	1.0	0.0		$0	$0	$0	Yes (X)
KALISHA DORLEAN
Treasurer/Director	2.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
LAUREL WEBER SNYDER
President/Director	2.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
Rachelle Jean-Louis
Director	1.0	0.0		$0	$0	$0	Yes (X)
Dr S Virginia Gonsalves-
Domond - Director	1.0	0.0		$0	$0	$0	Yes (X)
Allen Williams
DIRECTOR	1.0	0.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$186,796	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$15,594	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$13,031	FundraisingAmt
Government Grants	$1,907,303	GovernmentGrantsAmt
All Other Contributions	$441,170	AllOtherContributionsAmt
Noncash Contributions	$300	NoncashContributionsAmt
Total Contributions	$2,361,504	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TUITION FEES	Desc
Business	624410	BusinessCd
Total Revenue Column	$516,352	TotalRevenueColumnAmt
Related Or Exempt Func Income	$516,352	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$516,352	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,043	TotalRevenueColumnAmt
Exclusion	$14,043	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$252,944	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$231,855	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$21,089	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,089	TotalRevenueColumnAmt
Exclusion	$21,089	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$9,541	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$13,031	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$9,541	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,912,988	TotalRevenueColumnAmt
Related Or Exempt Func Income	$516,352	RelatedOrExemptFuncIncomeAmt
Exclusion	$35,132	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$207,999	TotalAmt
Program Services	$63,866	ProgramServicesAmt
Management And General	$144,133	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,648,036	TotalAmt
Program Services	$1,499,604	ProgramServicesAmt
Management And General	$127,285	ManagementAndGeneralAmt
Fundraising	$21,147	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$180,443	TotalAmt
Program Services	$156,409	ProgramServicesAmt
Management And General	$21,838	ManagementAndGeneralAmt
Fundraising	$2,196	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$152,096	TotalAmt
Program Services	$128,451	ProgramServicesAmt
Management And General	$21,902	ManagementAndGeneralAmt
Fundraising	$1,743	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,190	TotalAmt
Management And General	$1,190	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,280	TotalAmt
Management And General	$20,280	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$4,643	TotalAmt
Management And General	$4,643	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$61,037	TotalAmt
Program Services	$35,791	ProgramServicesAmt
Management And General	$25,246	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,495	TotalAmt
Program Services	$67,393	ProgramServicesAmt
Management And General	$3,490	ManagementAndGeneralAmt
Fundraising	$612	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$29,081	TotalAmt
Management And General	$29,081	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$116,290	TotalAmt
Program Services	$102,335	ProgramServicesAmt
Management And General	$12,792	ManagementAndGeneralAmt
Fundraising	$1,163	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,793	TotalAmt
Program Services	$1,440	ProgramServicesAmt
Management And General	$353	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,466	TotalAmt
Management And General	$1,466	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$148,863	TotalAmt
Program Services	$130,999	ProgramServicesAmt
Management And General	$16,375	ManagementAndGeneralAmt
Fundraising	$1,489	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$61,521	TotalAmt
Program Services	$51,957	ProgramServicesAmt
Management And General	$8,859	ManagementAndGeneralAmt
Fundraising	$705	FundraisingAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	FOOD EXPENSE	Desc
Total	$76,297	TotalAmt
Program Services	$76,297	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,782,530	TotalAmt
Program Services	$2,314,542	ProgramServicesAmt
Management And General	$438,933	ManagementAndGeneralAmt
Fundraising	$29,055	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$684	BOYAmt
EOY	$310	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$756,187	BOYAmt
EOY	$802,681	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$209,434	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$42,972	BOYAmt
EOY	$41,318	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,660	BOYAmt
EOY	$5,137	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,230,245	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,000,523	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,367,218	BOYAmt
EOY	$3,229,722	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$311,130	BOYAmt
EOY	$338,391	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,483,851	BOYAmt
EOY	$4,626,993	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$108,808	BOYAmt
EOY	$118,228	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$347,698	BOYAmt
EOY	$347,698	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$5,950	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$456,506	BOYAmt
EOY	$471,876	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,019,845	BOYAmt
EOY	$3,922,117	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,500	BOYAmt
EOY	$233,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,027,345	BOYAmt
EOY	$4,155,117	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,483,851	BOYAmt
EOY	$4,626,993	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$130,458	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$2,686	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$78,500	OtherCostOrOtherBasisAmt
Book Value	$78,500	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,073,339	OtherCostOrOtherBasisAmt
Depreciation	$944,281	DepreciationAmt
Book Value	$3,129,058	BookValueAmt

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovementsGrp

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$67,406	OtherCostOrOtherBasisAmt
Depreciation	$54,656	DepreciationAmt
Book Value	$12,750	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,000	OtherCostOrOtherBasisAmt
Depreciation	$1,586	DepreciationAmt
Book Value	$9,414	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,229,722	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt
Total Liability	$0	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,905,659	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$2,686	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$2,686	RevenueNotReportedAmt
Revenue Subtotal	$2,908,345	RevenueSubtotalAmt
Investment Expenses Not Incld	$4,643	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$4,643	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,912,988	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,777,887	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,777,887	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$4,643	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$4,643	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,782,530	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule D Part X Line 2	FormAndLineReferenceDesc
Explanation	The Organization is a non-profit corporation that is exempt from federal and state income taxes under Section 501 (c)(3) of the Internal Revenue Code and exempt from state income taxes under similar provisions. Accordingly, no provision for income taxes has been recorded in the statements of activities and changes in net assets. The Organization, in accordance with accounting standards regarding accounting for uncertainty in income taxes, has evaluated uncertain tax positions in accordance with accounting standards regarding accounting for contingencies and has determined it has no uncertain tax positions as of either June 30, 2023 and 2022. Furthermore, there are no tax related interest or penalties included in the financial statements.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Form 990, Schedule E, Part II	FormAndLineReferenceDesc
Explanation	Question 3 The Organization's racially nondiscriminatory policy is displayed on their website's home page, located just below the "For Parents" section. The full statement also appears on the English and Spanish Enrollment and Program pages. Question 6a The School receives funding from the following governmental agencies: 1. NJ State Department of Agriculture 2. Passaic Board of Education 3. Passaic Family Headstart	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Art Show	Event1Nm
Gross Receipts Event1	$9,639	GrossReceiptsEvent1Amt
Charitable Contri Event1	$6,330	CharitableContriEvent1Amt
Gross Revenue Event1	$3,309	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$3,309	OtherDirectExpensesEvent1Amt
Event2	Christmas	Event2Nm
Gross Receipts Event2	$3,325	GrossReceiptsEvent2Amt
Charitable Contri Event2	$2,343	CharitableContriEvent2Amt
Gross Revenue Event2	$982	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$982	OtherDirectExpensesEvent2Amt
Other Events Total	6	OtherEventsTotalCnt
Gross Receipts Other Events	$9,608	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$4,358	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$5,250	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$5,250	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$22,572	GrossReceiptsTotalAmt
Charitable Contributions Tot	$13,031	CharitableContributionsTotAmt
Gross Revenue Total Events	$9,541	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$9,541	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$9,541	DirectExpenseSummaryEventsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Form 990, Schedule O - Supplemental Information

Form 990, Part I, Line 6, Volunteers CDN SUPPORTS MANY DIFFERENT TYPES OF VOLUNTEERS WHO WOULD LIKE TO SPEND TIME AT OUR SCHOOL. BACKGROUND CHECKS ARE PERFORMED ON ALL VOLUNTEERS WHO COME TO SCHOOL MORE THAN ONE TIME. PARENTS ARE ENCOURAGED AND VOLUNTEER TO HELP IN THE CLASSROOM AND DURING SPECIAL EVENTS. OUR PARENTS ARE VERY ACTIVE AND MOST HAVE COME INTO SCHOOL AT LEAST ONE TIME TO VOLUNTEER IN THE CLASSROOM FOR A FEW HOURS. WE WORK WITH CORPORATE VOLUNTEERS WHEN COMMUNITY CONNECTIONS ARE MADE. FORM 990, PART III, LINE 1 WE PROVIDE FREE NJ PRESCHOOL (FORMERLY KNOWN AS "ABBOTT") AND WRAP-AROUND SERVICES TO 105 3- AND 4-YEAR-OLD CHILDREN WHO LIVE IN THE CITY OF PASSAIC, AS WELL AS CHILDCARE SERVICES ON A SLIDING FEE SCALE THAT IS REGULATED BY THE DEPARTMENT OF HUMAN SERVICES TO 12 CHILDREN 2 1/2 TO 3 YEARS OF AGE. CHILDREN'S DAY ALSO PROVIDES AN ARRAY OF FREE CHILD AND PARENT SUPPORT SERVICES TO HELP IMPROVE THE COMPETENCY OF THOSE WITH DEMONSTRATED DELAYS, DISABILITIES, AND SOCIAL/EMOTIONAL ISSUES OF CONCERN. SERVICES INCLUDE SPEECH THERAPY, OCCUPATIONAL THERAPY, ART THERAPY, A WIDE VARIETY OF PARENTING EDUCATION AND SUPPORT PROGRAMS. Form 990, Part III, Line 4a Educational Programs ON AVERAGE ABOUT 110 STUDENTS ATTEND OUR SCHOOL EACH DAY. AS A CORNERSTONE OF THE COMMUNITY, WE STRIVE TO RECRUIT THE CHILDREN WITH THE MOST NEED AND WORK TO EMPOWER EVERY FAMILY THAT ENTERS OUR DOORS. THE PRIMARY FOCUS OF OUR EDUCATIONAL PROGRAM IS TO PREPARE OUR PRESCHOOL CHILDREN TO ENTER PRIMARY SCHOOL DEVELOPMENTALLY READY TO FACE THE CHALLENGES AHEAD. WE ARE INTERESTED IN EDUCATING THE WHOLE CHILD; CERTAINLY PREPARING THEM ACADEMICALLY FOR KINDERGARTEN, BUT ALSO FOCUSING ON THEIR SOCIAL/EMOTIONAL AND FAMILY NEEDS AS WELL. OUR INTERDISCIPLINARY TEAM IS EQUIPPED AND READY TO PROVIDE PRO-ACTIVE THERAPEUTIC SERVICES, AS NEEDED, RIGHT HERE AT THE CENTER. THERE ARE 2 CORE CHILDCARE AND EARLY EDUCATION PROGRAMS IN PLACE AT CHILDREN'S DAY. THE FIRST OF THESE IS A YOUNG PRESCHOOL PROGRAM THAT CURRENTLY SERVES CHILDREN BETWEEN THE AGES OF 2 1/2 AND 3 YEARS OF AGE. OUR SECOND EDUCATIONAL PROGRAM IS THE NJ PRESCHOOL PROGRAM (FORMERLY KNOWN AS "ABBOTT'). THE CENTER IS UNDER CONTRACT WITH THE PASSAIC BOARD OF EDUCATION TO PROVIDE SEVEN NJ PRESCHOOL CLASSROOMS, SERVING A TOTAL OF 105 PASSAIC CITY THREE AND FOUR-YEAR OLDS.THE NATIONALLY RECOGNIZED CURRICULUM, HIGHSCOPE, IS USED IN THIS PROGRAM FOCUSES IN PREPARING CHILDREN FOR A SCHOOL ENVIRONMENT WHERE EACH CHILD IS ABLE TO GROW AND DEVELOP ALL AREAS AS THEY ENGAGE IN THEIR ENVIRONMENT AND DAILY ROUTINES ARE DESIGNED TO FOSTER SOCIAL/EMOTIONAL COMPETENCE AND RESILIENCY, ENGENDERING CHILDREN WITH STRONG SELF-CONCEPTS THAT ARE SHAPED AND GUIDED BY APPROPRIATE SELF-CONTROL. NJ STATE CERTIFIED TEACHERS PROVIDE AN ARRAY OF MULTI-SENSORY OPPORTUNITIES THAT HAVE A PROVEN TRACK RECORD OF PROMOTING LEARNING, SOCIALIZATION, LANGUAGE, LITERACY, AND PHYSICAL DEVELOPMENT. A FAMILY WORKER IS ASSIGNED TO EACH CHILD AND ACTS AS THE CENTER AND COMMUNITY LIAISON TO THE PARENTS. THE FAMILY WORKERS MEET REGULARLY WITH EACH PARENT AND HELP THEM TO STRENGTHEN THEIR PARENTING SKILLS AND INCREASE THEIR CONFIDENCE IN THEIR ROLE AS PARENT AND PROVIDER. IN ADDITION, PROFESSIONAL STAFF AND CONSULTANTS SCREEN ALL PRESCHOOLERS FOR SIGNIFICANT HEARING, VISION, NUTRITION, SOCIAL, LANGUAGE AND COGNITIVE DELAYS THAT MAY BE INTERFERING WITH THEIR NORMAL GROWTH PROCESS. CHILD AND ADULT CARE FOOD PROGRAM (CACFP) THIS FEDERALLY FUNDED PROGRAM, ADMINISTERED BY THE NJ DEPARTMENT OF EDUCATION, ENABLES US TO PROVIDE FREE, NUTRITIOUS SNACKS AND CENTER-COOKED MEALS TO ALL OUR CHILDREN, FREE OF CHARGE. WE PROVIDE BREAKFAST, LUNCH AND 2 SNACKS A DAY TO EVERY CHILD IN OUR CENTER. EVERY DAY THAT WE ARE OPEN, BREAKFAST IS PROVIDED TO THE CHILDREN WHO ARRIVE AT SCHOOL DURING BREAKFAST TIME (PRIOR TO 8:30), OR ANY CHILD WHO ARRIVES AT THE SCHOOL WITHOUT HAVING BREAKFAST AT HOME. DURING THE 2021-2022 SCHOOL YEAR, WE HAD 106 CHILDREN QUALIFY FOR THE FREE LUNCH PROGRAM, 7 FOR REDUCED AND 5 FOR PAID. THE CENTER'S MENUS AND MEAL PREPARATION PROCEDURES MEET ALL CACFP STANDARDS. IT IS A WELL- KNOWN FACT THAT IN ORDER FOR CHILDREN TO BE TRULY READY FOR THE DAY AHEAD OF THEM, THEY MUST START THE DAY WITH A NUTRITIOUS MEAL, AND CONTINUE TO EAT WELL THROUGHOUT THE DAY TO HELP MAINTAIN FOCUS AND REDUCE IRRITABILITY. IT IS THE GOAL OF THIS PROGRAM TO KEEP OUR CHILDREN WELL FED AND READY FOR THE DEMANDS OF THEIR DAY. SUPPORT SERVICE PROGRAMS AND INITIATIVES THE CENTER'S COMPREHENSIVE MENU OF SUPPORT PROGRAMS PROVIDES AN INVALUABLE ENHANCEMENT TO ALL PROGRAM EFFORTS AND OUTCOMES. PROJECT N.E.E.D (NURTURING EDUCATIONAL & EMOTIONAL DEVELOPMENT} IS THE VEHICLE THAT DRIVES OUR FAMILY SYSTEMS SUPPORT SERVICES TO CHILDREN AND PARENTS WITH IDENTIFIED NEEDS. SERVICES ARE EXTENDED FREE OF CHARGE TO EVERYONE. THESE SERVICES ARE FUNDED THROUGH GRANTS AND THAT WE RECEIVE FROM VARIOUS STATE AND LOCAL FOUNDATIONS AND OUR FUNDRAISING EFFORTS. THE SERVICES ARE PRIMARILY OFFERED DURING THE TRADITIONAL SCHOOL YEAR (SEPTEMBER THROUGH JUNE) BUT SERVICES ARE PROVIDED OVER THE SUMMER MONTHS IF NEEDED. THE GOAL OF THIS PORTION OF OUR PROGRAM IS TO ENSURE THAT EACH CHILD AND FAMILY IS ABLE TO REACH THEIR FULL POTENTIAL AND THAT WHEN THEY LEAVE OUR CENTER THEY HAVE THE RESILIENCE NEEDED TO FACE CHALLENGES THAT MAY LIE AHEAD OF THEM. PROFESSIONAL STAFF AND CONSULTANTS SCREEN CHILDREN FOR SIGNIFICANT HEARING, VISION, NUTRITION, SOCIAL, EMOTIONAL, LANGUAGE, AND COGNITIVE DELAYS THAT MAY BE INTERFERING WITH THE TYPICAL GROWTH PROCESS. THEY UTILIZE NATIONALLY RECOGNIZED AND STANDARDIZED ASSESSMENT TOOLS TO DETERMINE FUNCTIONING AND MONITOR PROGRESS. THE CENTER HAS A SOPHISTICATED OUTCOME MEASUREMENT SYSTEM IN PLACE TO RECORD, MEASURE, AND ANALYZES THE PROGRESS THAT CHILDREN MAKE OVER TIME. DATA IS INTEGRATED FROM THE ASSESSMENTS MENTIONED ABOVE. AN ON-SITE INTERDISCIPLINARY TEAM (CONSULTANTS AND STAFF) PROVIDES MOST OF THE NEEDED SMALL GROUP AND/OR INDIVIDUAL EARLY INTERVENTION SERVICES FOR THE CHILDREN INCLUDING SPEECH THERAPY, ART THERAPY AND IN-CLASSROOM SUPPORT. THE TEAM ALSO PROVIDES MOST OF THE EVENING PSYCHO-EDUCATIONAL PARENTING PROGRAMS. CONSULTANTS AND STAFF WORK TOGETHER TO PROVIDE EVENING CLINICAL GROUP AND INDIVIDUAL SERVICES TO IDENTIFIED PARENTS INCLUDING PARENTING SKILLS WORKSHOPS AND GROUPS, DOMESTIC VIOLENCE COUNSELING, EDUCATIONALLY FOCUSED WORKSHOPS AND CLINICAL THERAPY AND COUNSELING. FORM 990, PART VI, GOVERNANCE MANAGEMENT AND DISCLOSURE CHILDREN'S DAY NURSERY HAS TAKEN SPECIAL CARE TO ENSURE THAT THE HIGHEST VALUES AND ETHICS ARE MAINTAINED AT EVERY LEVEL OF MANAGEMENT. THIS IS A PHILOSOPHY THAT REACHES FROM THE PRESIDENT OF OUR BOARD OF DIRECTORS, TO THE MANAGEMENT AND KEY EMPLOYEES, TO THE FRONT-LINE STAFF. TO ENSURE THAT THE NURSERY KEEPS THESE VALUES AT THE FOREFRONT OF OUR GOVERNANCE, WE HAVE DEVELOPED AND REGULARLY REVIEW A "STATEMENT OF VALUES AND CODE OF ETHICS." FORM 990, PART VI, SECTION A, LINE 2 SUZANNE SNYDER AND LAUREL WEBER SNYDER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY HAS THE RIGHT TO ELECT AN EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS ARE APPROVED BY THE BOARD.

Form 990, Schedule O - Supplemental Information, Con't.

Form 990, Part VI, Section B, Line 11B THE BOARD OF DIRECTORS IS GIVEN A DRAFT COPY OF THE 990 AS PREPARED BY OUR AUDITING AND TAX PREPARATION FIRM ABOUT 1-2 WEEKS PRIOR TO THE BOARD MEETING WHERE IT IS TO BE DISCUSSED. THE DRAFT COPY IS EITHER EMAILED (PASSWORD PROTECTED) OR VIA REGULAR MAIL, DEPENDING ON THE PREFERENCE OF EACH BOARD MEMBER. THE 990 IS PRESENTED AT THE BOARD MEETING, EITHER BY A REPRESENTATIVE OF THE TAX PREPARATION FIRM, OR THE AGENCY'S EXECUTIVE DIRECTOR. BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO ASK QUESTIONS OR REQUEST MORE DETAIL ON ANY ISSUES THAT THEY ARE UNCLEAR ABOUT, BOTH PRIOR TO THE MEETING AND DURING THE MEETING. IF THE BOARD MEMBERS ARE SATISFIED WITH THE REPORT, THEY VOTE TO APPROVE THE 990 AS PRESENTED. IF THE BOARD MEMBERS ARE NOT SATISFIED WITH THE REPORT, THE EXECUTIVE DIRECTOR TAKES THE CONCERNS BACK TO THE TAX PREPARATION AGENCY AND WORKS TO ADDRESS THE PROBLEM. THEN THE ENTIRE PROCESS WOULD BEGIN AGAIN UNTIL THE DOCUMENT IS APPROVED. A QUORUM (2/3) MUST VOTE "YES" FOR THE DOCUMENT TO BE APPROVED. Form 990, Part VI, Section B, Line 12C On an annual basis, board members are required to sign off on a conflict of interest form and the conflict of interest policy. Directors and key employees are keenly aware of this policy and monitor compliance when meeting with other employees. Form 990, Part VI, Section B, Line 15 Issues related to compensation of all employees of children's day nursery and family center are included in the following agency documents. 1) Statement of values and code of ethics 2) Personnel policy and procedure manual 3) By-laws 4) Fiscal policy and procedure manual In summary, the following is true in the determining the compensation of directors, key employees, and all other employees of children's day nursery and family center: 1) Each year, the Executive Director prepares the agency's budget which includes, but is not limited to, salary ranges for all positions, and the proposed salary for each individual staff member. 2) The Board reviews the budget each year as it is proposed, and approves the salary ranges and actual rates to be given to each employee. 3) The President of the Board of Directors is responsible for reviewing, annually, the performance of the Executive Director of the agency. He or she uses site visits and written performance evaluations to determine the compensation rates for this position. The Executive Director completes the Annual Performance Evaluation for the Director. 4) The Executive Director and Director conduct annual performance evaluations for the key employees, and office/kitchen staff, and make recommendations for salary increases- if warranted and possible. 5)THE EXECUTIVE DIRECTOR, DIRECTOR AND EDUCATIONAL/SOCIAL SERIVCE SUPERVISORS ARE RESPONSIBLE FOR COMPLETING THE ANNUAL PERFORMANCE EVALUATIONS FOR THOSE STAFF MEMBERS UNDER THEIR SUPERVISION. 6) Department managers do not make any recommendations in relation to salary. 7) The ED/D review all evaluations and make recommendations to the Board regarding the compensation of said employees. 8) A member of the Board of Directors conducts regular and surprise reviews of the completed evaluations to ensure that they are conducted as scheduled, and that the compensation is within the limits of the salary range for each position. 9) A member of the Board of Directors also reviews all pertinent HR documentation to ensure that compensation is within the salary range, and that staff are paid according to their annual wage agreement and the agency's budget. Form 990, Part VI, Section C, Line 19 ANY PERSON OR ORGANIZATION WITH A RELATIONSHIP TO THE AGENCY OR INTEREST IN OUR AGENCY MAY REQUEST A REVIEW OF OUR WRITTEN POLICIES. ALL POLICIES ARE OPEN TO THE PUBLIC REVIEW AND MAY BE REQUESTED AT ANY TIME. THIS MAY INCLUDE, BUT MAY NOT BE LIMITED TO DOCUMENTS RELATED TO OUR GOVERNANCE (BY-LAWS, PERSONNEL POLICIES, FISCAL POLICIES), CONFLICT OF INTEREST POLICY, NON-DISCRIMINATION POLICY, AND THE AGENCY'S AUDITED FINANCIAL STATEMENTS AND IRS FORM 990. ANY PERSON OR ORGANIZATION MAY MAKE A WRITTEN REQUEST FOR DOCUMENT REVIEW DIRECTLY TO THE EXECUTIVE DIRECTOR OR DIRECTOR IN THEIR REQUEST. THE INDIVIDUAL OR ORGANIZATION SHOULD LIST THE REASON FOR THE REVIEW OF THE DOCUMENT, AND THE REQUESTED METHOD FOR REVIEW-SUCH AS IN-PERSON REVIEW, OR REQUEST THAT A PHOTOCOPY BE FORWARDED TO THEM ALL REQUESTS FOR DOCUMENT REVIEW MUST BE SUBMITTED TO THE EXECUTIVE DIRECTOR AND/OR DIRECTOR, AND A SUFFICIENT TIME FOR PREPARATION OF DOCUMENTS SHOULD BE GIVEN. ONLY THE EXECUTIVE DIRECTOR OR DIRECTOR CAN GIVE PERMISSION FOR PHOTOCOPIES OF DOCUMENTS TO BE MADE AND GIVEN TO AN OUTSIDE PERSON OR AGENCY.