Day One Early Learning Community Inc
Nonprofit profile at a glance
- EIN
- 834360367
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-EZ 2019
- Location
- Poughkeepsie, NY, USA
- Phone
- 8454714790
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $3,729,954
- Expenses
- $2,810,715
- Assets
- $1,871,682
- Liabilities
- $937,547
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Highest reported compensation
- JULIE RIESS (CHIEF EARLY): $118,159 total reported compensation
- MADELINE HENRIQUEZ (EXECUTIVE DI): $103,664 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To create a model teaching and early learning community where families, educators and future teachers collaborate to nurture every childs potential, from day one.
What it reported doing in 2024
Teacher apprentice program (tap): the teacher apprenticeship program (tap) is an intensive, full time eleven week apprenticeship program for teachers interested in teaching in early childhood classrooms. In order to build high quality early childhood education classrooms, we know that teachers benefit from hands-on learning experiences with mentor teachers and sustained time to engage in learning about best practices as an early childhood teacher. During the eleven week apprenticeship period, a group of up to twelve teachers will be selected to participate in the program. Each apprentice teacher is placed in a model early childhood setting side by side with a mentor teacher for five hours each morning. Early childhood settings include centers, family and group family care, and nursery schools. In the afternoon, the apprentice teachers gather for a collaborative seminar. The organization's goal is to place 200 day one teachers in poughkeepsie and dutchess county over the next five years. Day one initiated its exchange teacher program in march 2022. We have one full-time and one part-time exchange teacher. In order for currently employed teachers to participate in day one tap for eleven weeks, day one early learning community hires master teachers as exchange teachers and coaches. The exchange teacher spends eleven weeks in the apprenticeship teacher's home classroom; their role is to provide coaching, mentoring and support in the morning and stable coverage for the afternoon so that an apprentice teacher can participate in the teaching apprenticeship program seminars each afternoon. The cost of an exchange teacher is covered by day one early learning community; thus an additional cost burden is not placed on the apprentice teacher's home classroom during his/her leave to participate in daily seminars. Teachers successfully completing the eleven week apprenticeship program will be eligible for a monthly stipend as long as certain criteria continue to be met (e.g. Demonstration of ongoing best practices in the classroom; continued employment in an early childhood home, center or school within dutchess or ulster county; continued participation in ongoing supervision mentorship.)
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 58
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 50.9%; rating input score 51
- Program expense ratio: 67.6%; rating input score 68
- Fundraising efficiency: $27.09 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings
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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 24.6%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 0.67; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0.5; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: 44.7% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 47.7% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 42.5% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 50.9% of revenue deployed · 67.6% of spending went to programs
- Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $118K · 15 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Financial Efficiency: Mission deployment rate scored 51/100.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.