CHILDRENS DAY NURSERY AND FAMILY CENTER: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: CHILDRENS DAY NURSERY AND FAMILY CENTER (EIN 22-1493153)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-03-15
IRS object ID: 202120749349300527
Schema version: 2019v5.1
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-03-15T15:10:05-05:00	ReturnTs
Tax Period End	2020-06-30	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	2019-07-01	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	2020-12-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$2,468,916	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	55	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$4,981,329	PYContributionsGrantsAmt
CY Contributions Grants	$2,056,626	CYContributionsGrantsAmt
PY Program Service Revenue	$75,562	PYProgramServiceRevenueAmt
CY Program Service Revenue	$305,481	CYProgramServiceRevenueAmt
PY Investment Income	-$36,825	PYInvestmentIncomeAmt
CY Investment Income	$13,254	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,020,066	PYTotalRevenueAmt
CY Total Revenue	$2,375,361	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	$1,982,371	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,949,162	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$564,682	PYOtherExpensesAmt
CY Other Expenses	$524,219	CYOtherExpensesAmt
PY Total Expenses	$2,547,053	PYTotalExpensesAmt
CY Total Expenses	$2,473,381	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,473,013	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$98,020	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,671,073	TotalAssetsBOYAmt
Total Assets EOY	$4,449,067	TotalAssetsEOYAmt
Total Liabilities BOY	$841,598	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$718,079	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,829,475	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,730,988	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	$2,065,014	ExpenseAmt
Revenue	$305,481	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	$2,065,014	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	false	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	false	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	55	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-Nova
Director	40.0	0.0	Yes (X)	$98,554	$0	$21,409
Susan Dannemiller
Executive Director	30.0	0.0	Yes (X)	$71,062	$0	$343
James Villano
President/Director	2.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
Rudy Boonstra
Vice President/Director	2.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
Jeanne Paige
Director	1.0	0.0		$0	$0	$0	Yes (X)
Daniel Shapiro
Director	1.0	0.0		$0	$0	$0	Yes (X)
Suzanne Snyder
Director	1.0	0.0		$0	$0	$0	Yes (X)
KALISHA DORLEAN
director	1.0	0.0		$0	$0	$0	Yes (X)
ALEXANDRA SAHARIG
director	1.0	0.0		$0	$0	$0	Yes (X)
LAUREL WEBER SNYDER
director	1.0	0.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$169,616	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$21,752	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	Donnelly Construction	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	557 Route 23 South	AddressLine1Txt
City	WAYNE	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07470	ZIPCd

Field	Value	IRS element (for citing)
Services	Construction	ServicesDesc
Compensation	$1,385,322	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Fundraising	$4,471	FundraisingAmt
Government Grants	$1,858,836	GovernmentGrantsAmt
All Other Contributions	$193,319	AllOtherContributionsAmt
Total Contributions	$2,056,626	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TUITION FEES	Desc
Business	624410	BusinessCd
Total Revenue Column	$305,481	TotalRevenueColumnAmt
Related Or Exempt Func Income	$305,481	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$305,481	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,580	TotalRevenueColumnAmt
Exclusion	$9,580	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	$91,510	SecuritiesAmt
Other	$0	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$87,836	SecuritiesAmt
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$3,674	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,674	TotalRevenueColumnAmt
Exclusion	$3,674	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$5,719	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$4,471	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$5,719	FundraisingDirectExpensesAmt
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	$2,375,361	TotalRevenueColumnAmt
Related Or Exempt Func Income	$305,481	RelatedOrExemptFuncIncomeAmt
Exclusion	$13,254	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	$203,456	TotalAmt
Program Services	$63,896	ProgramServicesAmt
Management And General	$139,560	ManagementAndGeneralAmt

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	$1,421,112	TotalAmt
Program Services	$1,319,961	ProgramServicesAmt
Management And General	$101,151	ManagementAndGeneralAmt
Fundraising	$0	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	$199,184	TotalAmt
Program Services	$177,756	ProgramServicesAmt
Management And General	$21,428	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$125,410	TotalAmt
Program Services	$107,384	ProgramServicesAmt
Management And General	$18,026	ManagementAndGeneralAmt
Fundraising	$0	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	$210	TotalAmt
Management And General	$210	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,770	TotalAmt
Management And General	$27,770	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

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	$2,805	TotalAmt
Management And General	$2,805	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$51,488	TotalAmt
Program Services	$26,744	ProgramServicesAmt
Management And General	$24,744	ManagementAndGeneralAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$73,312	TotalAmt
Program Services	$46,644	ProgramServicesAmt
Management And General	$26,668	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$20,500	TotalAmt
Management And General	$20,500	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$82,358	TotalAmt
Program Services	$76,448	ProgramServicesAmt
Management And General	$5,910	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$452	TotalAmt
Program Services	$452	ProgramServicesAmt
Fundraising	$0	FundraisingAmt

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	$1,200	TotalAmt
Management And General	$1,200	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$10,512	TotalAmt
Program Services	$10,512	ProgramServicesAmt
Fundraising	$0	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$136,339	TotalAmt
Program Services	$127,663	ProgramServicesAmt
Management And General	$8,676	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$66,539	TotalAmt
Program Services	$56,975	ProgramServicesAmt
Management And General	$9,564	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	FOOD EXPENSE	Desc
Total	$50,734	TotalAmt
Program Services	$50,579	ProgramServicesAmt
Management And General	$155	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,473,381	TotalAmt
Program Services	$2,065,014	ProgramServicesAmt
Management And General	$408,367	ManagementAndGeneralAmt
Fundraising	$0	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	$5,598	BOYAmt
EOY	$2,794	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$650,509	BOYAmt
EOY	$533,914	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$32,823	BOYAmt
EOY	$1,701	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	$24,459	BOYAmt
EOY	$27,129	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,191,248	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$602,247	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,674,113	BOYAmt
EOY	$3,589,001	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$283,571	BOYAmt
EOY	$294,528	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	$4,671,073	BOYAmt
EOY	$4,449,067	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$632,407	BOYAmt
EOY	$169,388	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$64,191	BOYAmt
EOY	$431,691	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$22,000	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	$145,000	BOYAmt
EOY	$95,000	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	$841,598	BOYAmt
EOY	$718,079	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	$3,420,848	BOYAmt
EOY	$3,725,988	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$408,627	BOYAmt
EOY	$5,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,829,475	BOYAmt
EOY	$3,730,988	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,671,073	BOYAmt
EOY	$4,449,067	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$98,020	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$467	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)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,118,918	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,397,488	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,623,769	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,981,329	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,317,863	CurrentTaxYearAmt
Total	$14,439,367	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

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

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

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

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,118,918	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,397,488	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,623,769	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,981,329	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,317,863	CurrentTaxYearAmt
Total	$14,439,367	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$2,613,570	SubstantialContributorsTotAmt
Public Support Total170	$11,825,797	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,665	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,525	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,726	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,895	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,580	CurrentTaxYearAmt
Total	$46,391	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

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

Other Income170 OtherIncome170Grp

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

Field	Value	IRS element (for citing)
Total Support	$14,485,758	TotalSupportAmt
Gross Receipts Rltd Activities	$527,716	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.81637	PublicSupportCY170Pct
Public Support PY170	0.82167	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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	$4,075,444	OtherCostOrOtherBasisAmt
Depreciation	$564,943	DepreciationAmt
Book Value	$3,510,501	BookValueAmt

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovementsGrp

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,304	OtherCostOrOtherBasisAmt
Depreciation	$37,304	DepreciationAmt
Book Value	$0	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,589,001	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt
Total Liability	$0	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,377,808	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$467	NetUnrealizedGainsInvstAmt
Other Revenue	$5,719	OtherRevenueAmt
Revenue Not Reported	$5,252	RevenueNotReportedAmt
Revenue Subtotal	$2,372,556	RevenueSubtotalAmt
Investment Expenses Not Incld	$2,805	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$2,805	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,375,361	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,476,295	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$5,719	OtherExpensesIncludedAmt
Expenses Not Reported	$5,719	ExpensesNotReportedAmt
Expenses Subtotal	$2,470,576	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$2,805	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$2,805	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,473,381	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule D Part X Line 2

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, 2020 and 2019. Furthermore, there are no tax related interest or penalties included in the financial statements.

Schedule D, Parts XI and XII Line 2d

Fundraising expenses of $5,719 are shown as an expense on the financial statements and shown as net revenue item on form 990 part viii line 8.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Form 990, Schedule O - Supplemental information to form 990

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 do volunteer in large numbers to help in the classroom and during special events. Through our partners hip with united way of Passaic county, we have been able to become a host site for their healthy living initiative with Food Corps. We have hosted a Food Corps volunteer for the past 4 years. They have helped us establish a working garden and developed plans for sustainability past their involvement. The volunteer also provides a classroom lessons to the children and co-sponsors two festivals a year at the school. United Way helps to provide corporate volunteers for these festivals of Children's Day works hard to develop connections within the community and provides multiple volunteer opportunities for interested students in our community. Our parents are very active and almost 100% have come into the school at least one time to volunteer in the classroom for a few hours. FORM 990, PART III, LINE 1 We provide free NJ preschool (formerly known as "Abbott") and wrap-around services to 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 13 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 and cognitive therapy, art and play therapy, a wide variety of parenting education and support programs as well as clinical groups and therapy for parents. 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 neediest children 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 teaching them the standard preschool knowledge- numbers, letters, colors, etc- but also focusing on their social/emotional and family needs as well our interdisciplinary team is equipped and ready to provide early intervention 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 component that currently serves children between the ages of 2 1/2 and 3 years of age the high scope approach 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 activities 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. Our second educational component 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 using the high scope approach. 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 2019-2020 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. Many of our hard working, extremely low income families find it difficult to provide all of the daily nutrition for their children. 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 ancillary support services to identified "at-risk" children and parents. Services are extended free of charge to everyone. These services are funded through grants and contracts that we receive from various state and local foundations. The services are primarily offered during the traditional school year (September through June) but services are provided over the summer months if needed in the 2018-2019 program year. 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 are prepared for the challenges that 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 normal 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 and cognitive therapy, art therapy and in-classroom support. The team also provides most of the parent 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 Chilren's day nursery has taken special care to ensure that the highest values an ethics are maintained at every level of management. this is a philosophy that reaches from the president of pur 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 regulary review a "statement of values and code of ethics." 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, 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, then they vote to approve the 990 as it was 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

Form 990, Schedule O - supplemental information - continued

Form 990, Part VI, Section A, line 2 Suzanne Snyder and Laurel Weber Snyder have a family relationship. 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 and Director of the agency. He or she uses site visits and written performance evaluations to determine the compensation rates for these positions. 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, Directors and Educational Supervisors are responsible for completing the annual performance evaluations for those staff members under their supervision. The educational supervisor completes evaluations for all teaching staff- full and part time. The ED/D complete all other evaluations, with the input of relevant managers, as needed. 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) The human relations chair on 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) The human relations chair on 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. give permission for photocopies of documents to be made and given to an outside person or agency.