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PRESCHOOL RENTS CLASSROOM SPACE FROM THE ORGANIZATION UNDER A MONTH TO MONTH LEASE AGREEMENT. THE ANNUAL RENT ACCRUED AND PAID BY PRESCHOOL TO THE ORGANIZATION FOR THE CALENDAR YEAR 2015 WERE $714,567. ON JANUARY 1,2015, THE SHARES OF STOCK IN PRESCHOOL OF AMERICA,USA INC. WERE TRANSFERRED TO MS. 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THE CHILDREN OF THE DAY CARE CENTERS ARE A PROTECTED CLASS OF FAMILIES REPRESENTING ALL RACES, NATIONALITIES, CULTURE AND RELIGIONS"},{"form_and_line_reference":"Part IV, Section A, Line 9a: Explanation Of Organization Controlled By Disqualified Persons","explanation":"A CURRENT TRUSTEE ZIMING SHEN JR. IS A SON OF FORMER TRUSTEE XIAOPING FAN."},{"form_and_line_reference":"Part IV, Section A, Line 9b: Disqualified Persons Holding Controlling Interest In Same Entity As Sup","explanation":"FAMILY MEMBERS OF DISQUALIFIED PERSONS OWN AND OPERATE THE DAY CARE CENTERS"},{"form_and_line_reference":"Part IV, Section A, Line 9c: Disqualified Persons Ownership Interest In Assets Of Same Entity As Sup","explanation":"THE Organization ceased DOING BUSINESS AS THE OPERATOR OF DAY CARE FACILITIES. THE DAY CARE CENTERS ARE OPERATED BY A RELATED PARTY FOR-PROFIT AFFILIATED CORPORATION. THE ORGANIZATION MANAGES AND OPERATES FACILITIES FOR TWO DAY CARE CENTER LOCATIONS, AS THE LANDLORD.THEREFORE,THE ORGANIZATION HAS UNDERTAKEN THE STEPS TO CHANGE ITS CORPORATE BY-LAWS. THE ORGANZIATION IS ALSO UNDERTAKING THE NECESSARY STEPS TO FILE THE REQUIRED APPLICATIONS WITH THE NYS ATTORNEY GENERAL AND OTHER APPROPRIATE NYS AGENCIES AND AUTHORITIES OF ITS INTENT TO DISSOLVE ITS OPERTATIONS AND TO CEASE DOING BUSINESS AS A 501(C)(3) TAX EXEMPT ORGANIZATION. FAMILY MEMBERS OF THE BOARD OF DIRECTORS OWN AND OPERATE THE DAY CARE CENTERS IN WHICH THE ORGANIZATION IS THE LANDLORD AND OWNER OF THE FACILITIES"}]}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":200000,"book_value":200000},"buildings":{"other_cost_or_other_basis":6982620,"book_value":3513865,"depreciation":3468755},"leasehold_improvements":{"other_cost_or_other_basis":101662,"book_value":80067,"depreciation":21595},"equipment":{"other_cost_or_other_basis":46514,"book_value":4775,"depreciation":41739},"other_land_buildings":{"other_cost_or_other_basis":128811,"book_value":26043,"depreciation":102768},"total_book_value":3824750},"other_liabilities":{"liabilities":[{"description":"Due from affilate","amount":57338}],"total_liability":57338}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_process":{"written_employment_contract":true,"rebuttable_presumption_procedure":false},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"EDWARD SHEN","title":"Trustee","other_compensation_related_orgs":241136,"total_compensation_related_orgs":241136,"name":"EDWARD SHEN"},{"person_name":"EDWIN SHEN","title":"Trustee","other_compensation_related_orgs":241136,"total_compensation_related_orgs":241136,"name":"EDWIN SHEN"},{"person_name":"JILL HOWARD","title":"Executive Dir.","compensation_based_on_related_orgs":158032,"deferred_compensation_related_orgs":3424,"total_compensation_related_orgs":161456,"name":"JILL HOWARD"},{"person_name":"XIAO PING FAN","title":"FORMER TRUSTEE","compensation_based_on_related_orgs":266003,"deferred_compensation_related_orgs":16250,"total_compensation_related_orgs":282253,"name":"XIAO PING FAN"},{"person_name":"ZIMING SHEN","title":"Trustee","compensation_based_on_related_orgs":178333,"total_compensation_related_orgs":178333,"name":"ZIMING SHEN"},{"person_name":"ZIMING SHEN JR","title":"Trustee","compensation_based_on_related_orgs":170000,"other_compensation_related_orgs":248443,"total_compensation_related_orgs":418443,"name":"ZIMING SHEN JR"}]},"ScheduleL":{"loans_summary":{"total_balance_due":292306},"loans_between_organization_and_interested_persons":[{"person_name":"ZIMING SHEN JR","relationship":"TRUSTEES","purpose":"PAY OPERATION COST","original_principal":273704,"balance_due":223779,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":false,"name":"ZIMING SHEN JR"},{"person_name":"ZIMING SHEN JR","relationship":"TRUSTEE","purpose":"INTEREST","original_principal":13685,"balance_due":11189,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":false,"name":"ZIMING SHEN JR"},{"person_name":"PRESCHOOL OF AMERICA USA","relationship":"AFFILIATE","purpose":"PAY OPERATION COST","original_principal":57338,"balance_due":57338,"loan_to_organization":true,"default":false,"approved_by_board":true,"written_agreement":false,"name":"PRESCHOOL OF AMERICA USA"}],"business_transactions_involving_interested_persons":[{"person_name":"PRESCHOOL OF AMERICA USA","relationship":"AFFILIATE","description":"CLASSROOM RENTS","amount":504000,"sharing_of_revenues":false,"name":"PRESCHOOL OF AMERICA USA"}],"supplemental_information":[{"form_and_line_reference":"Schedule L, Part V Supplemental Information","explanation":"SCHEDULE L PART IIAT YEAR-END, THE FORMER TRUSTEES, XIAOPING FAN AND ZIMING SHEN (FATHER) OWE THE ORGANIZATION THE PRINCIPAL AMOUNT OF $234,968 AND THE INTEREST INCLUDED IN THE PRINCIPAL AMOUNT OF ON THE DEBT OWED AT YEAR-END IS $11,189.SCHEDULE L PART IVXIAOPING FAN,(THE MOTHER OF ZIMING SHEN JR., A CURRENT TRUSTEE), A FORMER TRUSTEE, IS NO LONGER THE SOLE SHAREHOLDER OF PRESCHOOL OF AMERICA,USA INC.,(HEREINAFTER PRESCHOOL),A FOR-PROFIT EDUCATIONAL ENTITY THAT FILES FEDERAL TAX FORM 1120S. PRESCHOOL RENTS CLASSROOM SPACE FROM THE ORGANIZATION UNDER A MONTH TO MONTH LEASE AGREEMENT. THE ANNUAL RENT ACCRUED AND PAID BY PRESCHOOL TO THE ORGANIZATION FOR THE CALENDAR YEAR 2016 WERE $504,000. ON JANUARY 1,2015, THE SHARES OF STOCK IN PRESCHOOL OF AMERICA,USA INC. WERE TRANSFERRED TO MS. FAN'S SON AND TWO OTHER FAMILY MEMBERS (BROTHERS OF ZIMING SHEN JR.)IN EQUAL SHARES.THE ORGANIZATION OWES PRESCHOOL OF AMERICA USA INC. $57,338, AS A NON-INTEREST BEARING DEMAND OBLIGATION."}]},"ScheduleR":{"taxable_corporations_and_trusts":[{"ein":271337787,"business_name_line1":"PRESCHOOL OF AMERICA USA INC","primary_activity":"EDUCAT SERV.","ownership_percentage":1.0,"share_of_total_income":20579,"share_of_end_of_year_assets":6710271,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"CEODIRECTORS","address_line1":"345 WEST 42ND STREET","city":"NEW YORK","state":"NY","zip":"10036","entity_type_text":"S CORP","controlled_organization_indicator":true,"name":"PRESCHOOL OF AMERICA USA INC","address":"345 WEST 42ND STREET, NEW YORK, NY, 10036"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":true,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"PRESCHOOL OF AMERICA USA INC","amount_involved":414000,"method_of_amount_determination":"ACCRUAL METHOD","transaction_type":"a","name":"PRESCHOOL OF AMERICA USA INC"},{"business_name_line1":"PRESCHOOL OF AMERICA USA INC","amount_involved":57338,"method_of_amount_determination":"ACCRUAL METHOD","transaction_type":"e","name":"PRESCHOOL OF AMERICA USA INC"},{"business_name_line1":"PRESCHOOL OF AMERICA USA INC","amount_involved":90000,"method_of_amount_determination":"ACCRUAL METHOD","transaction_type":"j","name":"PRESCHOOL OF AMERICA USA INC"}]},"source_xml":"201713199349316626_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The organization ceased operations of its day care centers. The day care centers are operated by a related party affiliate. The organization is the landlord and operates facilities for two day care center locations.therefore,the organization has undertaken the necessary acts to change its by-laws.the organziation is also undertaking the necessary steps to file the required applications with the nys attorney general and other appropriate nys agencies and authorities of its intent to dissolve its operations and to cease doing business as a 501(c)(3) tax exempt organization.","primary_activities":"The organization ceased operations of its day care centers in march 2015. The day care centers were operated by a related party for-profit corporate affiliate. Starting from 2020, the day care centers were operated by metrokids cradle (south end) & metrokids cradle (queens center) inc non-related for-profit entities. The organization is the landlord and operates facilities for two day care center locations. Therefore, the organization has undertaken the necessary steps and procedures to change its by-laws.\n\nForm 990 part i, line 1-organization mission or significant activities the organization ceased doing business as the operator of day care facilities. The day care centers were operated by a related party for-profit affiliated corporation. Starting from 2020, the day care centers are operated by metrokids cradle (south end) inc & metrokids cradle (queens center) inc, non-related business entities. The organization manages and operates facilities for two day care locations, as the landlord. Therefore, the organization has undertaken the steps to change its corporate by-laws.","year":2020,"name":"RED APPLE CHILD DEVELOPMENT CENTER","phone":"2125772710","type":"990","year_formation":1997,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"25 MARKET STREET, NEW YORK, NY, 10002, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10002"},"Governance":{"501c3 determination":true,"Number of voting members":4,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":101299,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":true,"Business relationship with organization":true,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":115594,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":14295,"Income from invest bond proceeds":14295},"Other revenues":{"value":101299,"Net rental income":101299}},"Expenses":{"value":0,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0},"Other expenses":{"value":0},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":4572569,"Non-interest bearing cash":8038,"Savings and temp cash investments":0,"Accounts receivable":842969,"Receivables from officers":300206,"Land, building, equipment":2942956,"Intangible assets":474423,"Other assets":3977},"Liabilities":{"value":4518923,"Accounts payable, accrued":336601,"Loans from officers, directors":79351,"Secured mortgages and notes payable":4102971},"Fund balance":{"value":53646,"Net assets without donor restriction":53646},"Form990Details":{"program_service_accomplishments":[{"description":"THE ORGANIZATION CEASED OPERATIONS OF ITS DAY CARE CENTERS IN MARCH 2015. THE DAY CARE CENTERS WERE OPERATED BY A RELATED PARTY FOR-PROFIT CORPORATE AFFILIATE. STARTING FROM 2020, THE DAY CARE CENTERS WERE OPERATED BY METROKIDS CRADLE (SOUTH END) & METROKIDS CRADLE (QUEENS CENTER) INC NON-RELATED FOR-PROFIT ENTITIES. THE ORGANIZATION IS THE LANDLORD AND OPERATES FACILITIES FOR TWO DAY CARE CENTER LOCATIONS. THEREFORE, THE ORGANIZATION HAS UNDERTAKEN THE NECESSARY STEPS AND PROCEDURES TO CHANGE ITS BY-LAWS.","expense":0,"grants":0,"revenue":0}],"functional_expense_allocations":{"current_officers_directors":{"program_services":0,"management_and_general":0,"fundraising":0,"total":0},"disqualified_persons":{"program_services":0,"management_and_general":0,"fundraising":0,"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"business_name_line1":"WINSTON LEE"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":true,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"RED APPLE CHILD DEVELOPMENT CENTER","phone":"2125772710","address_line1":"25 MARKET STREET","city":"NEW YORK","state":"NY","zip":"10002"},"officers_directors_key_employees":[{"person_name":"ZIMING SHEN","title":"TRUSTEE","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"institutional_trustee":true,"name":"ZIMING SHEN"},{"person_name":"FEI YUAN","title":"TREASURER","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"FEI YUAN"},{"person_name":"YAN ZHENG","title":"DIRECTOR","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"YAN ZHENG"},{"person_name":"XIAO PING FAN","title":"FORMER TRUSTEE","average_hours_per_week":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"former":true,"name":"XIAO PING FAN"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true},"support_170":{"public_support_percentage":0.0},"support_509":{"public_support_total":0,"public_support_percentage":0.0,"investment_income_percentage":0.0},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":0,"other_support_sum":0,"rows":[{"ein":271337787,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"PRESCHOOL OF AMERICA INC"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":true,"disqualified_person_controlling_interest":true,"disqualified_person_ownership_interest":true,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":true,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":true,"majority_directors_trustees_supported_org":true}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":0,"other_cost_or_other_basis":200000,"book_value":200000},"buildings":{"other_cost_or_other_basis":6982620,"book_value":2673317,"depreciation":4309303},"leasehold_improvements":{"other_cost_or_other_basis":101662,"book_value":69639,"depreciation":32023},"equipment":{"other_cost_or_other_basis":46514,"book_value":0,"depreciation":46514},"other_land_buildings":{"other_cost_or_other_basis":128811,"book_value":0,"depreciation":128811},"total_book_value":2942956}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"XIAO PING FAN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":0,"name":"XIAO PING FAN"}]},"ScheduleL":{"loans_summary":{"total_balance_due":379556},"loans_between_organization_and_interested_persons":[{"person_name":"WINSTON LEE","relationship":"FORMER TRUSTEE","purpose":"PAY OPERATION COST","original_principal":273704,"balance_due":285910,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":false,"name":"WINSTON LEE"},{"person_name":"WINSTON LEE","relationship":"FORMER TRUSTEE","purpose":"INTEREST","original_principal":13685,"balance_due":14295,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":false,"name":"WINSTON LEE"},{"person_name":"PRESCHOOL OF AMERICA","relationship":"AFFILIATE","purpose":"PAY OPERATION COST","original_principal":57338,"balance_due":79351,"loan_to_organization":true,"default":false,"approved_by_board":true,"written_agreement":false,"name":"PRESCHOOL OF AMERICA"}],"business_transactions_involving_interested_persons":[{"business_name_line1":"PRESCHOOL OF AMERICA USA","relationship":"AFFILIATE","description":"CLASSROOM RENTS BEFORE 2020","amount":0,"sharing_of_revenues":false,"name":"PRESCHOOL OF AMERICA USA"}],"supplemental_information":[{"form_and_line_reference":"SCHEDULE L PART II","explanation":"AT YEAR-END, THE FORMER TRUSTEES, XIAOPING FAN AND ZIMING SHEN (FATHER) OWE THE ORGANIZATION THE PRINCIPAL AMOUNT OF $285,910 AND THE INTEREST INCLUDED IN THE PRINCIPAL AMOUNT OF THE DEBT OWED AT YEAR-END IS $14,295."},{"form_and_line_reference":"SCHEDULE L PART IV","explanation":"XIAOPING FAN, A FORMER TRUSTEE, IS NO LONGER THE SOLE SHAREHOLDER OF PRESCHOOL OF AMERICA, USA INC., (HEREINAFTER PRESCHOOL), A FOR-PROFIT EDUCATIONAL ENTITY THAT FILES FEDERAL TAX FORM 1120S. BEFORE 2020, PRESCHOOL RENTED CLASSROOM SPACE FROM THE ORGANIZATION UNDER A MONTH TO MONTH LEASE AGREEMENT. THE ANNUAL RENT ACCRUED AND PAID BY PRESCHOOL TO THE ORGANIZATION FOR THE CALENDAR YEAR 2020 WERE $0, SINCE PRESCHOOL SOLD THE BUSINESS TO ANOTHER DAY CARE CENTER OPERATORS, METROKIDS CRADLE (SOUTH END) INC & METROKIDS CRADLE (QUEENS CENTER) INC. ON JANUARY 1, 2015, THE SHARES OF STOCK IN PRESCHOOL OF AMERICA, USA INC. WERE TRANSFERRED TO MS. FAN'S SONS: WINSTON LEE (FORMER TRUSTEE) 34%, EDWIN SHEN (FORMER TRUSTEE) 33%, AND EDWARD SHEN (FORMER TRUSTEE) 33%. THE ORGANIZATION OWES PRESCHOOL OF AMERICA USA INC. $79,351, AS A NON-INTEREST BEARING DEMAND OBLIGATION."}]},"ScheduleR":{"taxable_corporations_and_trusts":[{"ein":271337787,"business_name_line1":"PRESCHOOL OF AMERICA (USA) INC","primary_activity":"EDUCATION SERVICE","ownership_percentage":1.0,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"CEODIRECTORS","address_line1":"345 WEST 42ND STREET","city":"NEW YORK","state":"NY","zip":"10036","entity_type_text":"S","controlled_organization_indicator":true,"name":"PRESCHOOL OF AMERICA (USA) INC","address":"345 WEST 42ND STREET, NEW YORK, NY, 10036"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":true,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"PRESCHOOL OF AMERICA (USA) INC","amount_involved":0,"method_of_amount_determination":"ACCRUAL METHOD","transaction_type":"a,j","name":"PRESCHOOL OF AMERICA (USA) INC"},{"business_name_line1":"PRESCHOOL OF AMERICA (USA) INC","amount_involved":79351,"method_of_amount_determination":"ACCRUAL METHOD","transaction_type":"e","name":"PRESCHOOL OF AMERICA (USA) INC"}]},"source_xml":"202143199349327429_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The organization ceased operations of its day care centers. The day care centers are operated by a related party affiliate. The organization is the landlord and operates facilities for two day care center locations.therefore,the organization has undertaken the necessary acts to change its by-laws.the organziation is also undertaking the necessary steps to file the required applications with the nys attorney general and other appropriate nys agencies and authorities of its intent to dissolve its operations and to cease doing business as a 501(c)(3) tax exempt organization.","primary_activities":"The organization ceased operations of its day care centers in march 2015. The day care centers were operated by a related party for-profit corporate affiliate. Starting from 2020, the day care centers were operated by metrokids cradle (south end) & metrokids cradle (queens center) inc non-related for-profit entities. The organization is the landlord and operates facilities for two day care center locations. Therefore, the organization has undertaken the necessary steps and procedures to change its by-laws.\n\nForm 990 part i, line 1-organization mission or significant activities the organization ceased doing business as the operator of day care facilities. The day care centers were operated by a related party for-profit affiliated corporation. Starting from 2020, the day care centers are operated by metrokids cradle (south end) inc & metrokids cradle (queens center) inc, non-related business entities. The organization manages and operates facilities for two day care locations, as the landlord. 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The day care centers are operated by a related party affiliate. The organization is the landlord and operates facilities for two day care center locations.therefore,the organization has undertaken the necessary acts to change its by-laws.the organziation is also undertaking the necessary steps to file the required applications with the nys attorney general and other appropriate nys agencies and authorities of its intent to dissolve its operations and to cease doing business as a 501(c)(3) tax exempt organization.","primary_activities":"The organization ceased operations of its day care centers in march 2015. The day care centers were operated by a related party for-profit corporate affiliate. Starting from 2020, the day care centers were operated by metrokids cradle (south end) & metrokids cradle (queens center) inc non-related for-profit entities. The organization is the landlord and operates facilities for two day care center locations. 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Therefore, the organization has undertaken the necessary steps and procedures to change its by-laws. From january 1, 2022, 25 market st, nycs tenant moved out and since then, no rents were collected. The space was either on market for rent & for sale for rego park, queens ny location, when babove world institue,a 501c(3)not for profit organization became the tenant from febuary 2023, their rents were $112,269.00 per year and such amount were outstanding as of 12/31/2023.. There is another tenant, babove llc, rental income from this company was $525,000\n\nForm 990 part i, line 1-organization mission or significant activities the organization ceased doing business as the operator of day care facilities. The day care centers were operated by a related party for-profit affiliated corporation. Starting from 2020, the day care centers are operated by metrokids cradle (south end) inc & metrokids cradle (queens center) inc, non-related business entities. 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THE ORGANIZATION OWES PRESCHOOL OF AMERICA USA INC. $79,351, AS A NON-INTEREST BEARING DEMAND OBLIGATION."}]},"ScheduleR":{"taxable_corporations_and_trusts":[{"ein":271337787,"business_name_line1":"PRESCHOOL OF AMERICA (USA) INC","primary_activity":"EDUCATION SERVICE","ownership_percentage":1.0,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"CEODIRECTORS","address_line1":"345 WEST 42ND STREET","city":"NEW YORK","state":"NY","zip":"10036","entity_type_text":"S","controlled_organization_indicator":true,"name":"PRESCHOOL OF AMERICA (USA) INC","address":"345 WEST 42ND STREET, NEW YORK, NY, 10036"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":true,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"PRESCHOOL OF AMERICA (USA) INC","amount_involved":0,"method_of_amount_determination":"ACCRUAL METHOD","transaction_type":"a,j","name":"PRESCHOOL OF AMERICA (USA) INC"},{"business_name_line1":"PRESCHOOL OF AMERICA (USA) INC","amount_involved":79351,"method_of_amount_determination":"ACCRUAL METHOD","transaction_type":"e","name":"PRESCHOOL OF AMERICA (USA) INC"}]},"source_xml":"202443269349301434_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The organization ceased operations of its day care centers. The day care centers are operated by a related party affiliate. The organization is the landlord and operates facilities for two day care center locations.therefore,the organization has undertaken the necessary acts to change its by-laws.the organziation is also undertaking the necessary steps to file the required applications with the nys attorney general and other appropriate nys agencies and authorities of its intent to dissolve its operations and to cease doing business as a 501(c)(3) tax exempt organization.","primary_activities":"The organization ceased operations of its day care centers in march 2015. The day care centers were operated by a related party for-profit corporate affiliate. Starting from 2020, the day care centers were operated by metrokids cradle (south end) & metrokids cradle (queens center) inc non-related for-profit entities. The organization is the landlord and operates facilities for two day care center locations. 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