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COMMUNITY DAY NURSERY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY DAY NURSERY (EIN 22-1553693)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-11-08
IRS object ID
201323129349301747
Schema version
2012v2.1
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-11-08T14:47:02-06:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN223006104EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1MADDALONI NYDICK & KEENAN PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line130 COLUMBIA TURNPIKEAddressLine1
CityFLORHAM PARKCity
StateNJState
ZIP Code07932ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN221553693EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY DAY NURSERYBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlCOMMNameControl
Phone9736733710Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1115 SOUTH MUNN AVENUEAddressLine1
CityEAST ORANGECity
StateNJState
ZIP Code07018ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameKATHY BURKEName
TitleEXECUTIVE DIRECTORTitle
Phone9736733710Phone
Date Signed2013-11-08DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameSTEVEN NYDICKName
PTINP00037969PTIN
Phone9738228080Phone
Date Prepared2013-11-08DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonKATHY BURKENameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1115 SOUTH MUNN AVENUEAddressLine1
CityEAST ORANGECity
StateNJState
ZIP Code07018ZIPCode
FieldValueIRS element (for citing)
Gross Receipts2285735GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.CDNEO.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1879YearFormation
State Legal DomicileNJStateLegalDomicile
Activity Or Mission DescriptionCOMMUNITY DAY NURSERY IS A NONPROFIT EARLY CHILDHOOD PROGRAM (CONTINUED ON SCHEDULE O)ActivityOrMissionDescription
Nbr Voting Members Governing Body12NbrVotingMembersGoverningBody
Nbr Independent Voting Members12NbrIndependentVotingMembers
Total Nbr Employees33TotalNbrEmployees
Total Nbr Volunteers3TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year1777999ContributionsGrantsPriorYear
Contributions Grants Current Year1730423ContributionsGrantsCurrentYear
Program Service Revenue Prior Year26402ProgramServiceRevenuePriorYear
Program Service Revenue CY19911ProgramServiceRevenueCY
Investment Income Prior Year89684InvestmentIncomePriorYear
Investment Income Current Year143275InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year-4433OtherRevenueCurrentYear
Total Revenue Prior Year1894085TotalRevenuePriorYear
Total Revenue Current Year1889176TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year1515907SalariesEtcPriorYear
Salaries Etc Current Year1512602SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year380379OtherExpensePriorYear
Other Expenses Current Year365333OtherExpensesCurrentYear
Total Expenses Prior Year1896286TotalExpensesPriorYear
Total Expenses Current Year1877935TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-2201RevenuesLessExpensesPriorYear
Revenues Less Expenses CY11241RevenuesLessExpensesCY
Total Assets BOY3947538TotalAssetsBOY
Total Assets EOY4236408TotalAssetsEOY
Total Liabilities BOY81425TotalLiabilitiesBOY
Total Liabilities EOY159062TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY3866113NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY4077346NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionIT IS THE MISSION OF COMMUNITY DAY NURSERY TO PROVIDE CHILDREN WITH A SAFE, SUPPORTIVE, STIMULATING ENVIRONMENT IN WHICH EACH CHILD'S POTENTIAL FOR EMOTIONAL, INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT IS NURTURED. (CONTINUED ON SCHEDULE O)MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense1615915Expense
Grants0Grants
Revenue19911Revenue
DescriptionPROVIDE PRESCHOOL, DAY CARE AND FAMILY COUNSELING PROGRAMS IN THE EAST ORANGE AREA. SEE ATTACHED STATEMENT-SCHEDULE O.Description
Total Program Service Expense1615915TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities1ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10963NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees33NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members12NbrVotingGoverningBodyMembers
Number Independent Voting Members12NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledNJStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1KATHY BURKEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number9736733710TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1115 SOUTH MUNN AVENUEAddressLine1
CityEAST ORANGECity
StateNJState
ZIP Code07018ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
HELENA BRANCH
PRESIDENT4.00XX000
FAITH BROWN
FIRST VICE-PRESIDENT4.00XX000
REGINALD DAVIS
SECOND VICE-PRESIDENT4.00XX000
DAVID W RAMSAY
TREASURER4.00XX000
NORMA J MACKEY
SECRETARY4.00XX000
CHESTER R BANKS
TRUSTEE2.00X000
RICHARD GREENE
TRUSTEE2.00X000
JOHN S LEE
TRUSTEE2.00X000
JACQUELINE YOUNG
TRUSTEE2.00X000
AMIR HASHEMI
TRUSTEE2.00X000
TIA R MORRIS
TRUSTEE (FORMER)2.00X000
ROXANNE WILLIAMS
TRUSTEE2.00X000
TIM JOHNSON
TRUSTEE (FORMER)2.00X000
LATASHA N CARTER
TRUSTEE2.00X000
CLEMENTIS GITTENS
TRUSTEE2.00X000
KATHY BURKE
EXECUTIVE DIRECTOR40.00X105884019355
FieldValueIRS element (for citing)
Total Reportable Comp From Org105884TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation19355TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Government Grants1648340GovernmentGrants
All Other Contributions82083AllOtherContributions
Total Contributions1730423TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionPROGRAM FEESDescription
Business Code611600BusinessCode
Total Revenue Column19911TotalRevenueColumn
Related Or Exempt Function Income19911RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue19911TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column115515TotalRevenueColumn
Exclusion$115,515ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities424319Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities396559Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities27760Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column27760TotalRevenueColumn
Exclusion$27,760ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionLOSS FROM INVESTMENT IDescription
Business Code611600BusinessCode
Total Revenue Column-4433TotalRevenueColumn
Exclusion-$4,433ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue-4433TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column1889176TotalRevenueColumn
Related Or Exempt Function Income19911RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$138,842ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total116363Total
Program Services87272ProgramServices
Management And General29091ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1014960Total
Program Services936303ProgramServices
Management And General78657ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total54239Total
Program Services49073ProgramServices
Management And General5166ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total223729Total
Program Services202420ProgramServices
Management And General21309ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total103311Total
Program Services93472ProgramServices
Management And General9839ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total11853Total
Management And General11853ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total39405Total
Management And General39405ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total11608Total
Management And General11608ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total45647Total
Program Services20790ProgramServices
Management And General24857ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total46282Total
Program Services37026ProgramServices
Management And General9256ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total36318Total
Program Services29055ProgramServices
Management And General7263ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total13480Total
Program Services10795ProgramServices
Management And General2685ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
FOOD5903259032
REPAIRS AND MAINTENANCE551534412211031
CLASS ACTIVITIES2932529325
TRAINING1167411674

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total5556Total
Program Services5556ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total1877935Total
Program Services1615915ProgramServices
Management And General262020ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY176817BOY
EOY150347EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY18034BOY
EOY48672EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY29898BOY
EOY15167EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY43775BOY
EOY35004EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis1257772LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec970266LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY306384BOY
EOY287506EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY3372630BOY
EOY3699712EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY3947538BOY
EOY4236408EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY6312BOY
EOY65784EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY75113BOY
EOY93278EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY81425BOY
EOY159062EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY3866113BOY
EOY4077346EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY3866113BOY
EOY4077346EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY3947538BOY
EOY4236408EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses11241ReconcilationRevenueExpenses
Reconciliation Unrealized Invest199992ReconciliationUnrealizedInvest
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1923616CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1887478CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1911953CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1777999CurrentTaxYearMinus1Year
Current Tax Year1730423CurrentTaxYear
Total9231469Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1923616CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1887478CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1911953CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1777999CurrentTaxYearMinus1Year
Current Tax Year1730423CurrentTaxYear
Total9231469Total
FieldValueIRS element (for citing)
Public Support Total1709231469PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years139892CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years103435CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years120989CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year87866CurrentTaxYearMinus1Year
Current Tax Year111082CurrentTaxYear
Total563264Total
FieldValueIRS element (for citing)
Total Support9794733TotalSupport
Gross Receipts From Admissions Etc116223GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.94250PublicSupportPertcentage170
Public Support Pertcent Prior Year0.91800PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis82550OtherCostOrOtherBasis
Book Value82550BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis1040368OtherCostOrOtherBasis
Depreciation863002Depreciation
Book Value177366BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis102818OtherCostOrOtherBasis
Depreciation78885Depreciation
Book Value23933BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis32036OtherCostOrOtherBasis
Depreciation28379Depreciation
Book Value3657BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings287506TotalOfBookValueLandBuildings

Other Securities OtherSecurities

FieldValueIRS element (for citing)
DescriptionINVESTMENTS IN VARIOUS SECURITIESDescription
Book Value3699712BookValue
Method Of ValuationFMethodOfValuation
FieldValueIRS element (for citing)
Total Of Book Value Securities3699712TotalOfBookValueSecurities

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionACCRUED WAGES AND VACATIONDescription
Amount$93,278Amount
FieldValueIRS element (for citing)
Total Of Amounts93278TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt2089168TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments199992NetUnrealizedGainsInvestments
Revenue Not Rptd F990199992RevenueNotRptdF990
Revenue Subtotal1889176RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9901889176TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt1877935TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal1877935ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form9901877935TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF ORGANIZATION'S MISSION:FORM 990, PART I, LINE 1(CONTINUED FROM FROM 990, PAGE 1) OFFERING A HIGH QUALITY FULL DAY PRESCHOOL EDUCATION TO THE CHILDREN OF EAST ORANGE, NEW JERSEY. COMMUNITY DAY NURSERY HAS BEEN SERVING CHILDREN AND THEIR FAMILIES SINCE 1897. WE BELIEVE HIGH-QUALITY EARLY CHILDHOOD EDUCATION ENSURES CHILDREN TO BE READY FOR KINDERGARTEN AND BEYOND. WE ARE ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN WHICH MEANS WE MEET THE HIGH STANDARDS SET TO ENSURE CHILDREN WILL BE SAFE, HEALTHY, AND LEARNING EACH DAY. OUR CERTIFIED TEACHERS HAVE DEGREES AND ARE WELL TRAINED IN EARLY CHILDHOOD. THEY BUILD CARING RELATIONSHIPS WITH EACH CHILD, AND PLAN ACTIVITIES THAT ARE FUN AND CHALLENGING. ONGOING ASSESSMENT ENSURES CHILDREN CONTINUE TO LEARN AND DEVELOP.
QUESTION 1 - MISSION OF THE ORGANIZATIONFORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS(CONTINUED FROM FORM 990, PAGE 2) IT IS OUR GOAL TO STRENGTHEN A COOPERATIVE PARTNERSHIP WITH FAMILIES THROUGH A VARIETY OF PARENTING SERVICES AND GROUP ACTIVITIES.
QUESTION 4A - PROGRAM SERVICES OF THE ORGANIZATIONFORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTSCOMMUNITY DAY NURSERY HAS BEEN SERVING CHILDREN AND THEIR FAMILIES BY PROVIDING HIGH QUALITY CHILDCARE AND EDUCATION FOR OVER 100 YEARS. CURRENTLY, THREE AND FOUR YEAR OLD EAST ORANGE RESIDENTS SPEND UP TO TEN HOURS DAILY, TWELVE MONTHS PER YEAR IN OUR CLASSROOMS. OUR PROGRAM RUNS FROM SEPTEMBER THROUGH AUGUST FROM 7:30AM UNTIL 5:30PM. OUR CONTRACT WITH THE EAST ORANGE BOARD OF EDUCATION TO PROVIDE PRESCHOOL SERVICES REMAINS IN FORCE. THIS FUNDING HAS ALLOWED COMMUNITY DAY NURSERY TO ENGAGE DEGREED, STATE CERTIFIED TEACHERS FOR TEN MONTHS OF THE YEAR, UPDATE THE CLASSROOMS BY PURCHASING NEW FURNITURE AND LEARNING MATERIALS, AND HIRE AND TRAIN PARAPROFESSIONAL FAMILY SUPPORT STAFF. HOWEVER, THE SMALL RATIOS THAT WE BELIEVE ARE NECESSARY FOR A HIGH-QUALITY EARLY CHILDHOOD PROGRAM ARE MAINTAINED THROUGH OUR UTILIZATION OF PART-TIME TEACHER ASSISTANTS. THESE EMPLOYEES WORK 7:30AM THROUGH 9:30AM AND 3:30PM THROUGH 5:30PM, IN ADDITION TO FULL DAYS, AS NEEDED. OUR PART-TIME STAFF PARTICIPATES IN PROFESSIONAL DEVELOPMENT OPPORTUNITIES WITH OUR FULL-TIMERS. WHEN WE LOSE A FULL-TIME EMPLOYEE, WE CAN OFFER EMPLOYMENT TO A PART-TIMER WHOM WE KNOW AND TRUST, BECAUSE OF THE RELATIONSHIP DEVELOPED OVER TIME, AND WHO HAS RECEIVED THE EDUCATIONAL OPPORTUNITIES TO EXCEL IN THE CLASSROOM. WE ALSO SEND THE PART-TIMERS TO TAKE CLASSES ON AN INDIVIDUAL BASIS, AS NEEDED. WHERE SOME SCHOOLS UTILIZE SUBSTITUTE TEACHERS, WE CONTINUE TO MAINTAIN THREE FULL-TIME ON SITE SUBSTITUTES (FLOATERS) SO THE CHILDREN ARE ALWAYS IN FAMILIAR SURROUNDINGS WITH PEOPLE THEY KNOW AND TRUST. WHEN NO STAFF MEMBER IS ABSENT, ALL THREE FLOATERS SERVE AS A THIRD PERSON IN CLASSROOMS ALLOWING THE TEACHER TO WORK ONE-ON-ONE WITH CHILDREN. THE STAFFING FOR TWO OF THE FLOATERS AND ALL OF THE PART-TIME EMPLOYEES IS PROVIDED THROUGH PRIVATE FUNDING. IT HAS BEEN OUR EXPERIENCE THAT THE CHILDREN IN OUR PROGRAM BECOME EFFECTIVE LISTENERS, HAVE ENHANCED VOCABULARIES, UNDERSTAND THE CONCEPTS OF SHARING, TAKING TURNS AND FOLLOWING DIRECTIONS. FEEDBACK FROM THE KINDERGARTEN TEACHERS IN THE EAST ORANGE SCHOOL DISTRICT HAS BEEN OVERWHELMINGLY POSITIVE. THEY TELL US, "WE KNOW THE CHILDREN WHO COME TO US FROM COMMUNITY DAY; THEY ARE READY TO PARTICIPATE FROM THE FIRST DAY OF SCHOOL." THE SCHOOL DISTRICT REGULARLY SENDS PEOPLE WHO ARE INTERESTED IN THE PRESCHOOL PROGRAM TO VISIT OUR CENTER. OUR STAFF TURNOVER IS SIGNIFICANTLY LOW COMPARED TO OTHER CHILDCARE AGENCIES ACROSS THE COUNTRY. COMMUNITY DAY NURSERY HAS BEEN ACCREDITED SINCE 1997 BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC). THIS PROCESS INVOLVES A YEARLONG INTENSE SELF-EVALUATION PROCESS AND ONGOING SELF-ASSESSMENT AND CORRECTION. NAEYC HAS RE-VAMPED THE ACCREDITATION PROCESS AND NOW REQUIRES EXTENSIVE DOCUMENTATION FROM THE CLASSROOMS AND ADMINISTRATORS. EACH CLASSROOM TEACHER AND THE DIRECTOR HAVE ASSEMBLED A PORTFOLIO THAT DOCUMENTS THE WAYS IN WHICH THE PROGRAM IMPLEMENTS THE CRITERIA ORGANIZED BY TEN STANDARDS: 1) PROMOTE POSITIVE RELATIONSHIPS FOR ALL CHILDREN AND ADULTS. 2) IMPLEMENT A CURRICULUM FOSTERING ALL AREAS OF CHILD DEVELOPMENT-COGNITIVE, EMOTIONAL, LANGUAGE, PHYSICAL AND SOCIAL. 3) USE DEVELOPMENTALLY, CULTURALLY AND LINGUISTICALLY APPROPRIATE AND EFFECTIVE TEACHING APPROACHES. 4) PROVIDE ONGOING ASSESSMENTS OF CHILDREN AND STAFF. 5) PROMOTE NUTRITION AND HEALTH OF CHILDREN AND STAFF. 6) EMPLOY AND SUPPORT QUALIFIED TEACHING STAFF. 7) ESTABLISH AND MAINTAIN COLLABORATIVE RELATIONSHIPS WITH FAMILIES. 8) ESTABLISH AND MAINTAIN RELATIONSHIPS AND USE RESOURCES OF THE COMMUNITY. 9) PROVIDE A SAFE AND HEALTHY PHYSICAL ENVIRONMENT. 10) IMPLEMENT STRONG PROGRAM MANAGEMENT POLICIES THAT RESULT IN HIGH-QUALITY SERVICE. WE ARE VISITED TWICE ANNUALLY FOR THE PURPOSE OF EVALUATION BY THE EAST ORANGE SCHOOL DISTRICT. REPRESENTATIVES ALSO VISIT US FROM THE NEW JERSEY DEPARTMENT OF EDUCATION. THEY RATE ONE OF OUR CLASSROOMS ANNUALLY ACCORDING TO THE EARLY CHILDHOOD EDUCATION RATING SCALE AND SEND THE REPORT TO THE EAST ORANGE SCHOOL DISTRICT EARLY CHILDHOOD EDUCATION DEPARTMENT. OUR CHILDREN ARE IN SCHOOL FOR BREAKFAST, LUNCH AND A DAILY SNACK. MOST OF THE FUNDING FOR THE FOOD, FOOD WORKERS, AND ADMINISTRATION OF THE PROGRAM COMES FROM THE DEPARTMENT OF AGRICULTURE THROUGH THE CHILD AND ADULT FOOD CARE PROGRAM. WE RECEIVE A FOOD STIPEND AND A PERCENTAGE OF THE SALARY AND BENEFITS FOR THE COOK. HOWEVER, TO MAINTAIN THE HIGH-QUALITY OF THE FOOD THAT IS PURCHASED AND PREPARED ALSO REQUIRES ADDITIONAL FUNDING FROM PRIVATE SPONSORS. PROGRAM FOR PARENTS: OUR FAMILY WORKERS CONTINUE TO HOST MONTHLY PARENT MEETINGS USING THE PARENTING NOW! CURRICULUM.
FORM 990, PART VI, SECTION B, LINE 11A DRAFT OF FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR THEN DISTRIBUTED TO, AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO THE FORM BEING FILED. THE FORM 990 IS DISCUSSED WITH A QUESTION AND ANSWER PERIOD PRIOR TO THE FINAL BOARD APPROVAL. UPON APPROVAL, THE FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REQUIRES ANNUAL CONFLICTS OF INTEREST STATEMENTS FROM ALL BOARD MEMBERS. THESE STATEMENTS ARE REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR OF THE ORGANIZATION. ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE EAST ORANGE BOARD OF EDUCATION CONTRACT. OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND TREASURER AND ARE BASED ON SIMILAR AGENCIES AND PROGRAMS. THERE ARE NO OTHER TOP MANAGEMENT, OFFICERS, OR KEY EMPLOYEES COMPENSATED WITHIN THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS ARE ALWAYS AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE OR BY REQUEST.
FORM 990, PART XI - LINE 2CTHE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
SECTION A, QUESTION 2FORM 990, PART VI - GOVERNANCE, MANAGEMENT, AND DISCLOSUREHELENA BRANCH, THE ORGANIZATION'S PRESIDENT, AND MARILYN BOWSER, A TRUSTEE, ARE COUSINS.

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