2024-05-13T09:58:20-05:00 2023-06-30 061387619 COHEN KAUFMAN & ASSOCIATES LLC 318 NEW HAVEN AVE MILFORD CT 06460 990 2022-07-01 060653187 LEILA DAY NURSERIES INC LEIL 2036241374 100 COLD SPRING STREET NEW HAVEN CT 06511 CHARLIE MALONE EXECUTIVE DIRECTOR 2036241374 2024-05-06 1 CHARLIE MALONE XXX-XX-XXXX 1 PETER KAUFMAN CPA P01585249 2038827070 2024-05-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLIE MALONE 100 COLD SPRING NEW HAVEN CT 06511 1936764 0 X WWW.LEILADAY.ORG X 1878 CT LEILA DAY NURSERIES INCORPORATED (THE ORGANIZATION) IS AN ACCREDITED, PRIVATE NONPROFIT CHILD CARE CENTER SERVING CHILDREN OF WORKING FAMILIES FROM DIVERSE ECONOMIC AND CULTURAL BACKGROUNDS. THE ORGANIZATION'S GUIDING PRINCIPLE IS TO FOSTER THE CHILDREN'S SOCIAL, EMOTIONAL, INTELLECTUAL AND PHYSICAL DEVELOPMENT WITHIN A WARM AND NURTURING ENVIRONMENT THAT IS BASED ON SOUND PRINCIPLES OF CHILD DEVELOPMENT AND EARLY CHILDHOOD EDUCATION. 11 11 44 35 0 0 591450 507568 1192736 1354989 77790 73302 0 905 1861976 1936764 0 0 0 0 1266963 1473201 0 0 53638 283943 362745 1550906 1835946 311070 100818 3645659 3878894 262203 289151 3383456 3589743 X LEILA DAY NURSERIES INCORPORATED (THE ORGANIZATION) IS AN ACCREDITED, PRIVATE NONPROFIT CHILD CARE CENTER SERVING CHILDREN OF WORKING FAMILIES FROM DIVERSE ECONOMIC AND CULTURAL BACKGROUNDS. THE ORGANIZATION'S GUIDING PRINCIPLE IS TO FOSTER THE CHILDREN'S SOCIAL, EMOTIONAL, INTELLECTUAL AND PHYSICAL DEVELOPMENT WITHIN A WARM AND NURTURING ENVIRONMENT THAT IS BASED ON SOUND PRINCIPLES OF CHILD DEVELOPMENT AND EARLY CHILDHOOD EDUCATION. 0 0 1391214 1354989 PROVIDED HIGH QUALITY YEAR ROUND EDUCATIONAL PROGRAMS FOR CHILDREN IN PRESCHOOL & KINDERGARTEN. 1391214 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CT X X LEILA DAY NURSERIES INC 2036241374 100 COLD SPRING STREET NEW HAVEN CT 06511 JAMAAL THOMAS DIRECTOR 0.50 X 0 0 0 JOHN RYAN CO-CHAIR 0.50 X X 0 0 0 GOEUN LEE DIRECTOR 0.50 X 0 0 0 LAUREN MARTINI CO-CHAIR 0.50 X X 0 0 0 JODY ABZUG DIRECTOR 0.50 X 0 0 0 JAY COX DIRECTOR 0.50 X 0 0 0 SALLY MIXSELL SECRETARY 0.50 X X 0 0 0 MIRANDA IP MD DIRECTOR 0.50 X 0 0 0 LINDA COLMAN TREASURER 0.50 X X 0 0 0 ALEX KLEINER DIRECTOR 0.50 X 0 0 0 MARY ANN EMSWILER DIRECTOR 0.50 X 0 0 0 KIM BOHEN EXECUTIVE DIRECTOR 40.00 X 106791 0 0 106791 0 0 1 0 0 0 0 276039 231529 507568 DAYCARE FEES 611600 1354989 1354989 1354989 73302 73302 905 0 905 905 905 1936764 1354989 0 74207 X 106791 106791 1136713 946157 145954 44602 17853 15711 1785 357 112018 98576 11202 2240 99826 87846 9983 1997 14298 14298 5000 5000 20073 20073 9971 5133 4759 79 1906 1906 39515 5552 33963 85576 72475 11454 1647 52366 49748 2618 30112 27529 2393 190 KITCHEN 70809 70809 COMPUTER EXPENSE 22717 2272 19991 454 REPAIRS 8296 7300 830 166 PROFESSIONAL DEVELOPMEN 1956 1956 150 150 1835946 1391214 391094 53638 104275 175042 606599 463715 223678 127999 1981 8504 1438 1438 27802 27640 1630610 1020503 637090 610107 2042796 2464449 3645659 3878894 48774 53554 213429 235597 262203 289151 X 3174543 3365567 208913 224176 3383456 3589743 3645659 3878894 100818 105469 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 208498 15263 223761 240160 -31662 208498 185429 59828 5097 240160 185685 -256 185429 174828 10857 185685 0 0 25000 25000 1537512 976153 561359 54602 31388 23214 13496 12962 534 610107 VARIOUS MUTUAL FUNDS 2464449 F 2464449 X 2042233 105469 105469 1936764 0 1936764 1835946 0 1835946 0 1835946 PART V, LINE 4: THE ORGANIZATION INTENDS TO USE ITS ENDOWMENT FUNDS TO ENSURE THE LONG-TERM SUSTAINABILITY OF THE ORGANIZATION'S MISSION. PART X, LINE 2: THE ORGANIZATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) INTERPRETATION NO. 48, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAX", AS CODIFIED IN FASB 740-10, THAT CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATIONS INCOME TAX RETURNS, THE ORGANIZATIONS INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATIONS OPEN AUDIT PERIODS ARE 2020-2022. THE ORGANIZATION BELIEVES THAT THEIR ESTIMATES OF TAX LIABILITIES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED THE FOLLOWING GOVERNMENT GRANTS DURING THE FISCAL YEAR ENDED 6/30/2023. 1) A GRANT FROM THE CONNECTICUT STATE DEPARTMENT OF EDUCATION, BUREAU OF HEALTH/NUTRITION FOR $29,202. THIS AMOUNT WAS A FOOD SUBSIDY FOR PROVIDING FOOD TO QUALIFIED CHILDREN UNDER THE TERMS DETAILED BY THE STATE OF CT. 2) A GRANT FROM THE STATE OF CT SCHOOL READINESS PROGRAM FOR $141,802. 3) A GRANT FROM THE CT OFFICE OF EARLY CHILDHOOD TOTALING $105,035. THE GRANT WAS A ONE-TIME PAYMENT FOR INDIVIDUAL STAFF AT ALL LICENSED CHILD CARE CENTERS THAT RECEIVE SCHOOL READINESS FUNDING. FORM 990, PART VI, SECTION B, LINE 11B THE EXTERNAL AUDITORS PREPARE THE FORM 990. THE FORM 990 IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR WHO CROSS REFERENCES ALL FIGURES BACK TO THE ORGANIZATION'S BOOKS AND RECORDS. THE FORM 990 IS THEN DISTRIBUTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW, COMMENT AND/OR CORRECTION. THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION EXERCISES REASONABLE EFFORTS TO REQUIRE THE ANNUAL DISCLOSURE OF ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS BY THE DISTRIBUTION OF A QUESTIONNAIRE BY OUR EXTERNAL AUDIT FIRM TO THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES. THE QUESTIONNAIRE CALLS FOR ALL OF THE INFORMATION OUTLINED IN THE FORM 990 INSTRUCTIONS. RESPONSES ARE SUBMITTED DIRECTLY TO THE EXTERNAL AUDIT FIRM, AND ANY CONFLICTS ARE DISCLOSED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER MANAGEMENT OFFICIALS IS REVIEWED BY THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE COMPARES DATA AVAILABLE FROM OTHER NONPROFITS TO HELP ESTABLISH FAIR COMPENSATION AMOUNTS. ONCE THE SUBCOMMITTEE APPROVES THE AMOUNTS, IT IS THEN BROUGHT TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL/DENIAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. INFORMATION IS ALSO SENT TO THE ATTORNEY GENERAL OF THE STATE OF CONNECTICUT, WHICH THEN SUBMITS THE REQUISITE INFORMATION TO GUIDESTAR, WHERE IT CAN BE VIEWED ONLINE BY THE GENERAL PUBLIC. FORM 990, PART IX, SECTION D, LINE 25 WHILE THE ORGANIZATION DID NOT PRODUCE ANY FORMAL FUNDRAISING EVENTS DURING THE FISCAL YEAR ENDING JUNE 30, 2023, THE ORGANIZATION HAS ALLOCATED A PORTION OF CERTAIN EXPENSES REPORTED ON THE STATEMENT OF FUNCTIONAL EXPENSES TOWARDS ITS OVERALL FUNDRAISING ACTIVITIES. SUCH ACTIVITIES CONSIST OF DONOR SOLICIATIONS AND SEEKING OUT RELEVANT GOVERNMENT AND NON-GOVERNMENT GRANTS THAT CAN ASSIST THE ORGANIZATION IN CARRYING OUT ITS MISSION. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE FINANCIAL STATEMENT REVIEW PROCESS IS CONSISTENT WITH THE PRIOR YEAR.