FEDERATION DAY CARE SERVICES: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- FEDERATION DAY CARE SERVICES (EIN 23-1352554)
- Tax period
- 2019-09-01 to 2020-08-31
- Filed
- 2021-04-09
- IRS object ID
- 202120999349300407
- Schema version
- 2019v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-09T07:53:09-05:00 | ReturnTs |
| Tax Period End | 2020-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 231406493 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORISON COGEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 484 NORRISTOWN RD STE 100 | AddressLine1Txt |
| City | BLUE BELL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19422 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231352554 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATION DAY CARE SERVICES | BusinessNameLine1Txt |
| Business Name Line2 | D/B/A FEDERATION EARLY LEARNING SERVICES | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FEDE | BusinessNameControlTxt |
| Phone | 2156767550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10700 JAMISON AVENUE | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19116 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK ORNSTEIN | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 2156767550 | PhoneNum |
| Signature | 2021-03-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BENJAMIN A PIAZZA CPA | PreparerPersonNm |
| PTIN | P01014318 | PTIN |
| Phone | 2674403000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATION EARLY LEARNING SERVICES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10700 JAMISON AVENUE | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,438,567 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FELSKIDS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1911 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 351 | TotalEmployeeCnt |
| Total Volunteers | 129 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $82,269,062 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,733,396 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,084,249 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,442,441 | CYProgramServiceRevenueAmt |
| PY Investment Income | $118,156 | PYInvestmentIncomeAmt |
| CY Investment Income | $105,574 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$12,827 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $88,458,640 | PYTotalRevenueAmt |
| CY Total Revenue | $7,281,411 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $74,815,576 | 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 | $9,917,276 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,497,311 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $167,717 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,965,217 | PYOtherExpensesAmt |
| CY Other Expenses | $2,351,409 | CYOtherExpensesAmt |
| PY Total Expenses | $88,698,069 | PYTotalExpensesAmt |
| CY Total Expenses | $8,848,720 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$239,429 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,567,309 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,623,594 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,465,459 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,094,506 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,348,968 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,529,088 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,116,491 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORTING SERVICES FOR THEIR PARENTS IN THE PHILADELPHIA AREA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,588,314 | ExpenseAmt |
| Revenue | $5,442,441 | RevenueAmt |
| Desc | CHILD CARE INFORMATION SERVICES NORTHEAST (CCIS NE) ADMINISTERS THE SUBSIDIZED CHILD DAY CARE PROGRAM FOR LOW-INCOME FAMILIES AND MAKES RESOURCE AND REFERRAL SERVICES AVAILABLE TO ALL CITIZENS OF PENNSYLVANIA, PRIMARILY IN NORTHEAST PHILADELPHIA.CCIS NE IS DEDICATED TO PROVIDING ALL SERVICES COURTEOUSLY, TO HELP FAMILIES RECEIVE ALL OF THE SERVICES FOR WHICH THEY ARE ELIGIBLE, AND TO HELP FAMILIES ACCESS ALL NEEDED RESOURCES IN A COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $134,116 | ExpenseAmt |
| Desc | CCISNE GRANT ENDED 6/30/2019 EXPENSES RELATED TO CLOSING OUT OF THE GRANT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,722,430 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1493 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 351 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATION DAY CARE SERVICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2156767550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10700 JAMISON AVENUE | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19116 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CATHY SEILER | |||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EVAN SEGAL | |||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RYAN UDELL ESQ | |||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARCIA WASSERMAN | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOANNE KRUEGER | |||||||
| ASSISTANT TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL DUBIN ESQ | |||||||
| RECORDING SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SCOTT B SCHWARTZ ESQ | |||||||
| CORRESPONDING SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TAKA AGAWA | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROL BLANK BARSH | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ELLEN J FRIEDMAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ILENE GARLIN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL KOFFLER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY NOVICK | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SANDRA S AXELROD | |||||||
| HONORARY LIFE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT BARSKY | |||||||
| HONORARY LIFE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVEN GABLE | |||||||
| HONORARY LIFE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ELLEN L KOLODNER | |||||||
| HONORARY LIFE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RONALD P PERILSTEIN | |||||||
| HONORARY LIFE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID POLLACK | |||||||
| HONORARY LIFE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT A CLAIR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID PUDLIN ESQ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GAIL ROSENBERG | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HELENE ROSENFELD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ELLEN DISTEFANO | |||||||
| CHAIR APPOINTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JILL KLEEMAN | |||||||
| CHAIR APPOINTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MADDY MALIS | |||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $180,102 | $0 | $44,065 | ||
| PAMELA THOMAS | |||||||
| VICE PRESIDENT & CFO | 40.00 | $122,927 | $0 | $20,815 | Yes (X) | ||
| FREDDA SATINSKY | |||||||
| SENIOR VICE PRESIDENT | 40.00 | $115,542 | $0 | $12,137 | Yes (X) | ||
| NORMA FINDELSTEIN | |||||||
| EXECUTIVE DIRECTOR | 40.00 | $103,336 | $0 | $926 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $521,907 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $77,943 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CONTINENTAL MAINTENANCE LLC | |||||
| 9 JORDAN COURT | CHERRY HILL | NJ | 08003 | JANITORIAL MAINTENANCE SERVICES | $186,695 |
| CHILDCARE CAREER LLC | |||||
| SUITE 702 | BRISBANE | CA | 94005 | TEMPORARY EMPLOYMENT SERVICES | $182,644 |
| NOVICK BROTHERS CORP | |||||
| 3660 S LAWRENCE ST | PHILADELPHIA | PA | 19148 | FOOD SERVICE | $160,865 |
| ZOG INC | |||||
| 595 BETHLEM PIKE SUITE 404 | MONTGOMERYVILLE | PA | 18936 | COMPUTER CONSULTING SERVICES | $146,123 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $169,862 | GovernmentGrantsAmt |
| All Other Contributions | $1,563,534 | AllOtherContributionsAmt |
| Total Contributions | $1,733,396 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHILD CARE FEES | Desc |
| Business | 624410 | BusinessCd |
| Total Revenue Column | $5,442,441 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,442,441 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,442,441 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,561 | TotalRevenueColumnAmt |
| Exclusion | $76,561 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $186,169 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $157,156 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,013 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,013 | TotalRevenueColumnAmt |
| Exclusion | $29,013 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,281,411 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,442,441 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $105,574 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,649 | TotalAmt |
| Program Services | $175,979 | ProgramServicesAmt |
| Management And General | $46,956 | ManagementAndGeneralAmt |
| Fundraising | $5,714 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,165,726 | TotalAmt |
| Program Services | $3,975,794 | ProgramServicesAmt |
| Management And General | $1,060,848 | ManagementAndGeneralAmt |
| Fundraising | $129,084 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,886 | TotalAmt |
| Program Services | $39,971 | ProgramServicesAmt |
| Management And General | $23,085 | ManagementAndGeneralAmt |
| Fundraising | $830 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $649,213 | TotalAmt |
| Program Services | $425,021 | ProgramServicesAmt |
| Management And General | $214,192 | ManagementAndGeneralAmt |
| Fundraising | $10,000 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,837 | TotalAmt |
| Program Services | $256,948 | ProgramServicesAmt |
| Management And General | $126,740 | ManagementAndGeneralAmt |
| Fundraising | $6,149 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,484 | TotalAmt |
| Management And General | $25,484 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,118 | TotalAmt |
| Program Services | $13,232 | ProgramServicesAmt |
| Management And General | $31,886 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,240 | TotalAmt |
| Management And General | $24,240 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $830,045 | TotalAmt |
| Program Services | $669,069 | ProgramServicesAmt |
| Management And General | $160,361 | ManagementAndGeneralAmt |
| Fundraising | $615 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,333 | TotalAmt |
| Program Services | $32,628 | ProgramServicesAmt |
| Management And General | $5,705 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,609 | TotalAmt |
| Program Services | $52,958 | ProgramServicesAmt |
| Management And General | $124,650 | ManagementAndGeneralAmt |
| Fundraising | $6,001 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,057 | TotalAmt |
| Program Services | $100,935 | ProgramServicesAmt |
| Management And General | $1,122 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,018 | TotalAmt |
| Program Services | $4,443 | ProgramServicesAmt |
| Management And General | $2,575 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,453 | TotalAmt |
| Program Services | $29,396 | ProgramServicesAmt |
| Management And General | $4,057 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,915 | TotalAmt |
| Management And General | $7,915 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,093 | TotalAmt |
| Program Services | $200,109 | ProgramServicesAmt |
| Management And General | $38,984 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,629 | TotalAmt |
| Program Services | $92,358 | ProgramServicesAmt |
| Management And General | $2,271 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | $403,234 | $390,025 | $13,209 | |
| UTILITIES | $112,457 | $99,868 | $12,589 | |
| PROGRAM SUPPLIES AND MA | $104,989 | $102,580 | $775 | $1,634 |
| TELEPHONE | $53,690 | $37,501 | $16,189 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,045 | TotalAmt |
| Program Services | $23,615 | ProgramServicesAmt |
| Management And General | $14,740 | ManagementAndGeneralAmt |
| Fundraising | $7,690 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,848,720 | TotalAmt |
| Program Services | $6,722,430 | ProgramServicesAmt |
| Management And General | $1,958,573 | ManagementAndGeneralAmt |
| Fundraising | $167,717 | 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 | $1,350 | BOYAmt |
| EOY | $1,350 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,444,116 | BOYAmt |
| EOY | $634,677 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,229 | BOYAmt |
| EOY | $354,353 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,504 | BOYAmt |
| EOY | $103,332 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,036,521 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,071,132 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,114,647 | BOYAmt |
| EOY | $965,389 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,280,199 | BOYAmt |
| EOY | $3,345,809 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $304,549 | BOYAmt |
| EOY | $60,549 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,623,594 | BOYAmt |
| EOY | $5,465,459 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,753,831 | BOYAmt |
| EOY | $525,017 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,507 | BOYAmt |
| EOY | $116,790 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,637,700 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,168 | BOYAmt |
| EOY | $69,461 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,094,506 | BOYAmt |
| EOY | $2,348,968 | 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 | $4,101,709 | BOYAmt |
| EOY | $2,875,724 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,379 | BOYAmt |
| EOY | $240,767 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,529,088 | BOYAmt |
| EOY | $3,116,491 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,623,594 | BOYAmt |
| EOY | $5,465,459 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,567,309 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $154,712 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $70,835,475 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $73,444,799 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $79,006,110 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,269,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,595,003 | CurrentTaxYearAmt |
| Total | $307,150,449 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $70,835,475 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $73,444,799 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $79,006,110 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,269,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,595,003 | CurrentTaxYearAmt |
| Total | $307,150,449 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $307,150,449 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,467 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,123 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,544 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $76,561 | CurrentTaxYearAmt |
| Total | $380,547 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,200 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,600 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$12,827 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $114,885 | CurrentTaxYearAmt |
| Total | $147,958 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $307,678,954 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $31,420,153 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99830 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99830 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,388,708 | OtherCostOrOtherBasisAmt |
| Depreciation | $815,893 | DepreciationAmt |
| Book Value | $572,815 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,655,065 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,552,994 | DepreciationAmt |
| Book Value | $102,071 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,992,748 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,702,245 | DepreciationAmt |
| Book Value | $290,503 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $965,389 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ENROLLMENT DEPOSITS | $61,799 |
| LOAN PAYABLE | $7,662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $69,461 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MADDY MALIS | PersonNm |
| Title | PRESIDENT & CEO | TitleTxt |
| Base Compensation Filing Org | $180,102 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $19,000 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $25,065 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $224,167 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | IN LIGHT OF THE COVID-19 PANDEMIC, FEDERATION EARLY LEARNING SERVICES' (FELS) NET INCOME DECREASED SIGNIFICANTLY. DUE TO THE MANDATED GOVERNMENT SHUTDOWN, ALL FELS' CENTERS CLOSED FOR APPROXIMATELY THREE MONTHS BEGINNING IN MARCH 2020 AND REOPENED LATER IN JUNE. AS A PART OF FELS' COMMITMENT TO THE HEALTH AND SAFETY OF ITS CHILDREN, PARENTS, AND STAFF, THE ORGANIZATION INSTITUTED NEW PROTOCOLS AS IT NAVIGATES COVID-19. AS A PART OF THESE HEALTH AND SAFETY PROTOCOLS, EACH CENTER CONDUCTS COVID-19 HEALTH SCREENINGS UPON BUILDING ENTRY FOR EVERY EMPLOYEE, CHILD, AND PARENT. FREQUENTLY TOUCHED SURFACES (I.E. DOOR HANDLES, SINKS, TOILET HANDLES, ETC.) ARE CLEANED MULTIPLE TIMES A DAY. SHARED OBJECTS ARE CLEANED AND DISINFECTED AFTER THEY ARE USED. ADDITIONALLY, ALL CHILDREN AND STAFF WASH THEIR HANDS FREQUENTLY WITH SOAP AND WATER FOR AT LEAST 20 SECONDS. SINCE REOPENING, FELS HAS ENDURED A SIGNIFICANT DROP IN CHILD ENROLLMENT ACROSS EACH CENTER, CONTRIBUTING TO THE DECREASE IN NET INCOME. IN SPITE OF THE FINANCIAL HARDSHIP FOR FELS DURING THE PANDEMIC, THE BOARD OF DIRECTORS HAS ALWAYS AND REMAINS COMMITTED TO SUPPORTING STAFF MEMBERS. DURING THE CLOSURE EARLIER THIS YEAR, THE BOARD ELECTED TO CONTINUE PAYING STAFF AS A 'THANK YOU' FOR THEIR SERVICE TO THE ORGANIZATION. ADDITIONALLY, FELS PAID A BONUS TO BOTH FULL-TIME AND PART-TIME EMPLOYEES WITH THE FIRST PAYMENT GOING OUT IN DECEMBER 2020. FELS CONTINUES TO STAND BEHIND ITS EMPLOYEES AND FAMILIES AS A RESOURCE DURING THIS DIFFICULT TIME. AS WE ENTER THE 2021 SCHOOL YEAR WE ARE BEGINNING TO SEE AN INCREASE IN ENROLLMENT AND STAFFING. THIS WILL POSITION FELS TO HAVE A BETTER NET INCOME FOR THE 2ND HALF OF 2021. |
| 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 ARE BASED ON WRITTEN PERFORMANCE REVIEWS AND FOLLOW AN INCREMENTAL RATE SCHEDULE USED FOR ALL EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | FURNISHED UPON REQUEST. |
| FORM 990, PART X: LINE 23 | ON APRIL 15, 2020, THE ORGANIZATION ENTERED INTO A TERM NOTE (THE NOTE) WITH PNC BANK NATIONAL ASSOCIATION (THE BANK) THAT PROVIDED FOR A LOAN IN THE AMOUNT OF $1,487,700 PURSUANT TO THE PROGRAM UNDER THE CARES ACT. CERTAIN TERMS OF THE NOTE WERE MODIFIED BY THE BANK AS OF JUNE 5, 2020 DUE TO THE PAYCHECK PROTECTION PROGRAM FLEXIBILITY ACT OF 2020 (THE PPPF ACT). THE NOTE MATURES ON APRIL 15, 2022 AND BEARS INTEREST AT A RATE OF 1.0% PER ANNUM. UNDER THE TERMS OF THE PROGRAM, CERTAIN AMOUNTS OF THE NOTE AND ACCRUED INTEREST THEREON MAY BE FORGIVEN IF THEY ARE USED FOR QUALIFYING EXPENSES WITHIN CERTAIN TIME PARAMETERS AS DESCRIBED IN THE CARES ACT AND THE PPPF ACT. INTEREST AND PRINCIPAL PAYMENTS UNDER THE NOTE ARE DEFERRED UNTIL THE DATE OF ANY FORGIVEN AMOUNT OF THE NOTE HAS BEEN REMITTED TO THE BANK BY THE SMALL BUSINESS ADMINISTRATION (THE SBA) OR THE DATE THAT A FINAL DETERMINATION IS MADE THAT NO PORTION OF THE NOTE WILL BE FORGIVEN (THE DEFERRAL EXPIRATION DATE). FOLLOWING THE DEFERRAL EXPIRATION DATE, ANY UNFORGIVEN PORTION OF THE NOTE CONVERTS TO AN AMORTIZING TERM LOAN UNDER THE TERMS NOTED ABOVE. THE ORGANIZATION HAS ESTIMATED THAT $495,900 WOULD BE THE AMOUNT OF PRINCIPAL DUE IN THE NEXT FISCAL YEAR IF NO PORTION OF THE LOAN IS FORGIVEN. HOWEVER, THE ORGANIZATION INTENDS TO APPLY FOR FORGIVENESS OF THE NOTE TO THE EXTENT APPLICABLE IN ACCORDANCE WITH THE TERMS OF THE CARES ACT AND THE PPPF ACT, ALONG WITH SBA AND BANK GUIDANCE AND BELIEVES IT WILL MEET THE CRITERIA FOR FULL FORGIVENESS. THE NOTE IS COLLATERALIZED BY ASSETS HELD AT THE BANK. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATION DAY CARE FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10700 JAMISION AVENUE | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232631072 | EIN |
| Primary Activities | SUPPORT ORGANIZATION FOR FEDERATION EARLY LEARNING SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)3, TYPE 1 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATION EARLY LEARNING SERVICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt |
|---|
| FEDERATION DAY CARE FOUNDATIONINC |
| N |
| FEDERATION DAY CARE FOUNDATIONINC |
| O |