2026-05-14T16:26:54-04:00 2025-06-30 061053627 O'CONNELL PACE & CO PC 449 SILAS DEANE HWY STE 301 WETHERSFIELD CT 06109 990 2024-07-01 060949846 MANCHESTER EARLY LEARNING CENTER MANC 8606479659 80 WADDELL ROAD MANCHESTER CT 06040 JENNIFER WAGNER EXECUTIVE DIRECTOR 8606479659 2026-05-14 true false ALBERT CELENTANO P00730246 8602473917 2026-05-14 2024 2025-03-06 01:10:19Z JENNIFER WAGNER 80 WADDELL ROAD MANCHESTER CT 06040 4782716 false X WWW.MELEARNING.ORG X 1976 CT CHILD DAY CARE. THE ORGANIZATION PROVIDES CHILDCARE SERVICES FOR CHILDREN AGES 3-12 YEARS. EACH PROGRAM COMPLIES WITH THE STATE OF CONNECTICUT LICENSING REQUIREMENTS WHICH REQUIRES THAT EACH PROGRAM BE STAFFED BY QUALIFIED TEACHERS. 6 6 210 6 0 2802782 3371466 1536933 1255353 107905 155897 0 4447620 4782716 0 0 3046082 3151417 0 0 1059946 941222 4106028 4092639 341592 690077 7360570 8400018 363972 365194 6996598 8034824 X CHILD DAY CARE. THE ORGANIZATION PROVIDES CHILDCARE SERVICES FOR CHILDREN AGES 3-12 YEARS. EACH PROGRAM COMPLIES WITH THE STATE OF CONNECTICUT LICENSING REQUIREMENTS WHICH REQUIRES THAT EACH PROGRAM BE STAFFED BY QUALIFIED TEACHERS AND EACH PROGRAM MAINTAINS A RATIO OF 1 TEACHER FOR EVERY 10 CHILDREN. false false 3538546 1255353 THE ORGANIZATION PROVIDES CHILDCARE SERVICES FOR CHILDREN 3-12 YEARS. EACH PROGRAM COMPLIES WITH THE STATE OF CONNECTICUT LICENSING REQUIREMENTS WHICH REQUIRES THAT EACH PROGRAM BE STAFFED BY QUALIFIED TEACHERS. 3538546 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 9 0 true 210 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false CT X JENNIFER WAGNER 8606479659 80 WADDELL RD MANCHESTER CT 06040 JENNIFER WAGNER EXECUTIVE DI 40.00 X X 103590 0 6657 EMANUEL JIMINEZ VICE PRESIDE 2.00 X X 0 0 0 JIM LATAILLE BOARD MEMBER 2.00 X 0 0 0 TANYA MOREL PRESIDENT 2.00 X X 0 0 0 MARK STINER SECRETARY&TR 2.00 X X 0 0 0 KRISTIAN THOMAS BOARD MEMBER 2.00 X 0 0 0 TERRENCE WAIN BOARD MEMBER 2.00 X 0 0 0 103590 6657 1 false false false 3367841 3625 3371466 TUITION AND FEES 611710 1255353 1255353 1255353 155897 155897 4782716 1255353 155897 110664 102663 8001 2620591 2431133 189458 61839 55064 6775 120625 107408 13217 237698 211655 26043 127554 61278 66276 58566 37067 21499 152760 130848 21912 17176 13734 3442 12848 12848 62602 62602 87024 74666 12358 SUPPLIES 152849 111754 41095 FOOD 103953 102836 1117 PROGRAM ENHANCEMENT 84975 84975 LICENSES AND FEES 80915 617 80298 4092639 3538546 554093 0 1102651 1318279 2497497 935722 330980 344525 14178 16089 2089993 1078302 1074293 1011691 2340971 4773712 7360570 8400018 89880 125377 274092 239817 363972 365194 X 6966923 8002788 29675 32036 6996598 8034824 7360570 8400018 690077 348061 88 X false true X true false X 2394298 3262319 2789972 2705282 3273966 14425837 97500 97500 97500 97500 97500 487500 2491798 3359819 2887472 2802782 3371466 14913337 14913337 179190 94776 78101 107905 155897 615869 15529206 5607838 0.96030 0.96550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1149764 663325 486439 680271 201442 478829 232050 185627 46423 27908 27908 1011691 X 5130777 348061 348061 4782716 4782716 4092639 4092639 4092639 SCHEDULE D, PAGE 3, PART X MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025. A CHEFA 060806126 20774YBA4 2011-08-19 685000 DAY CARE false false false A 63991 685000 18763 111253 573747 2002 false false true true A false false false false false false true A false false false false false false false false true A true PURPOSE OF ISSUE DESCRIPTION CHEFA DAY CARE FORM 990 - ORGANIZATION'S MISSION CHILD DAY CARE. THE ORGANIZATION PROVIDES CHILDCARE SERVICES FOR CHILDREN AGES 3-12 YEARS. EACH PROGRAM COMPLIES WITH THE STATE OF CONNECTICUT LICENSING REQUIREMENTS WHICH REQUIRES THAT EACH PROGRAM BE STAFFED BY QUALIFIED TEACHERS AND EACH PROGRAM MAINTAINS A RATIO OF 1 TEACHER FOR EVERY 10 CHILDREN. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION RECEIVES A COPY OF THE INFORMATION BEFORE FILING AND REVIEWS FOR DISCREPANCIES BETWEEN THE LEDGER AND THE RETURN. IF NO MATERIAL DISCREPANCIES EXIST, THE RETURN IS SET TO BE FILED. IF MATERIAL DIFFERENCES EXIST, THOSE DIFFERENCES ARE RECONCILED AND THE RETURN IS FILED AFTER THE RECONCILIATION IS DONE. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER SIGNS A CONFLICT-OF-INTEREST POLICY STATEMENT PRIOR TO BECOMING A MEMBER. THE STATEMENTS ARE UPDATED ANNUALLY OR AS NEEDED IF PROFESSIONAL OR COMMITMENTS CHANGE FOR EACH INDIVIDUAL BOARD MEMBER. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION CONDUCTS A SALARY SURVEY EVERY THREE YEARS. THE SURVEY RESULTS ARE USED TO SEE IF THE ORGANIZATION'S SALARY STRUCTURE IS COMPETITIVE WITH OTHER ORGANIZATIONS. THE EXECUTIVE DIRECTOR, WHO IS THE TOP OFFICIAL IS GIVEN A FORMAL REVIEW ONE TIME PER YEAR. BASED UPON THE EXECUTIVE DIRECTOR'S PERFORMANCE, AN INCREASE IN COMPENSATION IS DETERMINED. THE FACTORS THAT CONTRIBUTE TO THE COMPENSATION AMOUNT ARE ANNUAL BUDGETED SALARY AND PERFORMANCE COMPARED TO OTHERS. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION CONDUCTS A SALARY SURVEY EVERY THREE YEARS. THE SURVEY RESULTS ARE USED TO SEE IF THE ORGANIZATION'S SALARY STRUCTURE IS COMPETITIVE WITH OTHER ORGANIZATIONS. ALL STAFF MEMBERS ARE GIVEN A FORMAL REVIEW ONE TIME PER YEAR. BASED UPON THE STAFF MEMBER'S PERFORMANCE, AN INCREASE IN COMPENSATION IS DETERMINED. THE FACTORS THAT CONTRIBUTE TO THE COMPENSATION AMOUNT ARE ANNUAL BUDGETED SALARY AND PERFORMANCE COMPARED TO OTHERS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION ALLOWS INDIVIDUALS TO CALL AND REQUEST COPIES OF THE REPORTS. AFTER THE REQUEST IS MADE, THE ORGANIZATION MAKES COPIES OF THE DOCUMENTS AND DISTRIBUTES THEM TO THE REQUESTING PARTY.