Community Day Nursery
Nonprofit profile at a glance
- EIN
- 221553693
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- East Orange, NJ, USA
- Phone
- 9736733710
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $2,047,747
- Expenses
- $2,441,576
- Assets
- $5,076,531
- Liabilities
- $299,638
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- RICHARD GREENE (PRESIDENT)
- NORMA J MACKEY (VICE-PRESIDENT)
- MARY PORCELLI (EXECUTIVE DIRECTOR)
Highest reported compensation
- MARY PORCELLI (EXECUTIVE DIRECTOR): $141,484 total reported compensation
- JANEL RILEY (EMPLOYEE): $108,893 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
It 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)
What it reported doing in 2024
Summer program: the cdn summer program is a full-day program that begins when the regular school year ends offering care for children during the summer months. During the summer of 2024, 43 children attended our summer program. The summer staffing pattern incorporates staggered hours allowing teachers and assistants to earn revenue during these months. We give priority to our staff when we hire summer program staff members. Our full-day summer program offers a curriculum that focuses on social-emotional development as well as cognitive skills including literacy and math. To support our summer staff, we bring in experts in yoga and music to supplement the program. The "farm chicks" introduced the children to small farm animals including ducks and chickens. We invited guests to visit who allow children to explore new ideas and build on prior knowledge as they engage in projects that allow them to look for answers to their questions and test out their own theories. The cdn summer program provides children with consistent care and guidance that will promote social-emotional development, the foundation for learning.
Operating model
- Revenue model
- Grant-funded. 84% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.2%; rating input score 90
- Program expense ratio: 75%; rating input score 75
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -19.2%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 2.08; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 10.3%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: 0.5% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 0.7% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: 0.8% per year; rating input score 100; 15th percentile among comparable filings
Details
- Where the money goes: 90.2% of revenue deployed · 75% of spending went to programs
- Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $1.8M in reported program spending
- Leadership: top reported pay $141K · 12 people listed
- Consistency: 34 of 34 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 7/100.
- High — Sustainability: Officer compensation ratio scored 29/100.