2025-07-01T09:36:28-05:00 2024-08-31 231406493 MORISON COGEN LLP 484 NORRISTOWN RD STE 100 BLUE BELL PA 19422 990 2023-09-01 231352554 FEDERATION DAY CARE SERVICES D/B/A FEDERATION EARLY LEARNING SERVICES FEDE 2156767550 10700 JAMISON AVENUE PHILADELPHIA PA 19116 PAMELA THOMAS-EISLER INTERIM CEO 2156767550 2025-06-19 1 0 BENJAMIN A PIAZZA CPA P01014318 2674403000 2023 2025-03-06 01:10:19Z FEDERATION EARLY LEARNING SERVICES PAMELA THOMAS-EISLER 10700 JAMISON AVENUE PHILADELPHIA PA 19116 9434161 0 X WWW.FELSKIDS.ORG X 1911 PA TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORTING SERVICES FOR THEIR PARENTS IN THE PHILADELPHIA AREA. 23 23 222 116 0 0 1540316 311576 5932368 7865386 161519 425387 4870 6800 7639073 8609149 0 0 0 0 6103524 6263031 0 0 270362 2794596 3176260 8898120 9439291 -1259047 -830142 4994655 4608661 1959185 2314440 3035470 2294221 X FEDERATION EARLY LEARNING SERVICES (FELS) PROVIDES EXCELLENCE IN CHILDCARE AND EARLY CHILDHOOD EDUCATION FOR ALL FAMILIES FROM DIVERSE BACKGROUNDS THROUGHOUT THE DELAWARE VALLEY. BUILT ON A FOUNDATION OF JEWISH VALUES AND TRADITIONS FOR OVER A CENTURY, FELS IS A RECOGNIZED LEADER, HELPING FAMILIES ACCESS AFFORDABLE CHILDCARE, PROVIDING INNOVATIVE PROGRAMS FOR CHILDREN, AND CONSULTATION SERVICES TO THE EARLY CHILDHOOD COMMUNITY. 0 0 7497603 7872186 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. 7497603 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 59 0 1 222 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 23 23 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 200102 0 1627 EVAN SEGAL CHAIR 1.50 0.50 X X 0 0 0 JOANNE KRUEGER VICE CHAIR 1.50 0.50 X X 0 0 0 SCOTT B SCHWARTZ TREASURER 1.50 0.50 X X 0 0 0 MICHAEL DUBIN 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 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 RONALD PERILSTEIN 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 ALLISON GOLDIS BOARD MEMBER 0.75 0.25 X 0 0 0 ARDATH A WEISS BOARD MEMBER 0.75 0.25 X 0 0 0 DEBORAH BRECHER 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 ELLEN K HARRIS BOARD MEMBER 0.75 0.25 X 0 0 0 GARY NOVICK BOARD MEMBER 0.75 0.25 X 0 0 0 HALIE W O'SHEA 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 LAURA DERRICK OBSERVER 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 ROBERT A CLAIR TRUSTEES 0.75 0.25 X 0 0 0 PAMELA THOMAS-EISLER VICE PRESIDENT & CFO 38.00 2.00 X 157508 0 17165 DAVID REINFELD DIRECTOR OF DEVELOPMENT 38.00 2.00 X 105377 0 5962 462987 0 24754 3 0 1 0 CHILDCARE CAREERS LLC 2000 SIERRA POINT PKWY SUITE 702 BRISBANE CA 94005 TEMPORARY EMPLOYMENT SERVICE 686958 KAMAL ELSHERIF 5026 CENTRAL AVENUE OCEAN CITY NJ 08226 CLEANING AND FOOD SERVICE 336533 NOVICK BROTHERS CORP 3660 S LAWRENCE ST PHILADELPHIA PA 19148 FOOD PURCHASE 316898 ZOG INC 595 BETHLEHEM PIKE MONTGOMERYVILLE PA 18936 IT SERVICES 161665 4 1663 309913 311576 CHILD CARE FEES 624410 7865386 7865386 7865386 95617 95617 1154782 825012 329770 329770 329770 OTHER REVENUE 900099 6800 6800 6800 8609149 7872186 0 425387 X 406285 318246 75691 12348 4934623 3865323 919327 149973 88900 67235 19044 2621 444467 335626 95756 13085 388756 294017 83279 11460 7490 430 7060 31180 15510 15218 452 25389 25389 1312847 1154206 146293 12348 93209 31860 42389 18960 227962 79558 143200 5204 82384 82384 7280 3300 3780 200 64870 57377 7478 15 4022 4022 177755 153580 24175 142195 138897 3298 REPAIRS AND MAINTENANCE 544462 525218 19244 PROGRAM SUPPLIES AND MA 169724 168759 965 UTILITIES 137695 128171 9524 TELEPHONE 55852 41806 14046 91944 36100 12148 43696 9439291 7497603 1671326 270362 1350 1350 448991 123110 306164 310920 43086 33606 7394286 6832960 604309 561326 3232031 3308245 358724 270104 4994655 4608661 290706 411983 168050 154105 412639 141409 1087790 1606943 1959185 2314440 X 2881346 2262156 154124 32065 3035470 2294221 4994655 4608661 -830142 88893 0 X X 0 1 X 1 1 1 X 1595003 3451047 3950600 1540316 311576 10848542 1595003 3451047 3950600 1540316 311576 10848542 10848542 76561 72701 95736 98362 95617 438977 114885 65209 3795 4870 6800 195559 11483078 29358963 0.94470 0.99350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 815893 815893 0 4315058 3974673 340385 2263335 2042394 220941 561326 RIGHT-OF-USE ASSETS - OPERATING LEASES 270104 270104 ENROLLMENT DEPOSITS 65226 DUE TO JOINT VENTURES 92567 DUE TO FEDERATION DAY CARE FOUNDATION 1152379 LEASE LIABILITIES 270104 PRE-K COUNTS PROGRAM ADVANCES 26667 1606943 X 0 0 0 0 0 0 0 0 0 TAKAAKI AGAWA PRESIDENT & CEO 200102 0 0 0 0 0 0 0 1627 0 201729 0 0 0 PAMELA THOMAS-EISLER VICE PRESIDENT & CFO 157508 0 0 0 0 0 0 0 17165 0 174673 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 80,176. MANAGEMENT AND GENERAL EXPENSES 39,198. FUNDRAISING EXPENSES 8,945. TOTAL EXPENSES 128,319. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 619,894. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 619,894. FOOD & FOOD SERVICE: PROGRAM SERVICE EXPENSES 382,171. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 382,171. BANK CHARGES AND FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,487. FUNDRAISING EXPENSES 1,308. TOTAL EXPENSES 37,795. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 71,965. MANAGEMENT AND GENERAL EXPENSES 70,608. FUNDRAISING EXPENSES 2,095. TOTAL EXPENSES 144,668. 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 0 FEDERATION DAY CARE FOUNDATIONINC O 0