2024-11-12T15:02:47-06:00 2023-12-31 223006104 MADDALONI NYDICK & KEENAN PC 30 COLUMBIA TURNPIKE FLORHAM PARK NJ 07932 990 2023-01-01 221553693 COMMUNITY DAY NURSERY COMM 9736733710 115 SOUTH MUNN AVENUE EAST ORANGE NJ 07018 MARY PORCELLI EXECUTIVE DIRECTOR 9736733710 2024-11-06 1 0 STEVEN NYDICK P00037969 9738228080 2024-11-06 2023 2024-10-15 13:58:12Z MARY PORCELLI 115 SOUTH MUNN AVENUE EAST ORANGE NJ 07018 2391110 0 X WWW.CDNEO.ORG X 1879 NJ COMMUNITY DAY NURSERY IS A NONPROFIT EARLY CHILDHOOD PROGRAM (CONTINUED ON SCHEDULE O) 10 10 41 0 0 0 1864534 1946591 196872 232447 71722 42603 0 0 2133128 2221641 2120 1570 0 0 1696271 1888855 0 0 0 483464 498810 2181855 2389235 -48727 -167594 4076105 4710247 183098 165475 3893007 4544772 X 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) 0 0 1694498 1570 215411 PROVIDE PRESCHOOL, DAY CARE AND FAMILY COUNSELING PROGRAMS IN THE EAST ORANGE AREA. SEE ATTACHED STATEMENT-SCHEDULE O. 98895 0 17036 SUMMER PROGRAM:DURING THE SUMMER OF 2023, 60 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. FARM CHICKS BROUGHT SMALL ANIMALS TO OUR PARKING LOT AND A LIBRARIAN FROM THE EAST ORANGE CHILDREN'S LIBRARY BROUGHT BOOKS TO READ. WE DID A DUCK HATCHING PROJECT AND WATCHED BABY DUCKLINGS HATCH AND LET THEM SWIM IN SMALL POOLS ON OUR PLAYGROUND. 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. 1793393 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 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 0 0 1 33 0 1 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X MARY PORCELLI 9736733710 115 SOUTH MUNN AVENUE EAST ORANGE NJ 07018 RICHARD GREENE PRESIDENT 4.00 X X 0 0 0 NORMA J MACKEY VICE-PRESIDENT 4.00 X X 0 0 0 DAVID W RAMSAY TREASURER 4.00 X X 0 0 0 NORA KRIEGER SECRETARY 2.00 X X 0 0 0 JACQUELINE YOUNG TRUSTEE 2.00 X 0 0 0 SHARON BASKIND-WING TRUSTEE 2.00 X 0 0 0 KIMBERLY LOUIS TRUSTEE 2.00 X 0 0 0 CRYSTAL COVINGTON TRUSTEE 2.00 X 0 0 0 NATHANIEL KRAINTZ TRUSTEE 2.00 X 0 0 0 TYRE ROBERTS TRUSTEE 2.00 X 0 0 0 MARY PORCELLI EXECUTIVE DIRECTOR 40.00 X 123553 0 17548 123553 0 17548 1 0 0 0 0 1896429 50162 1946591 PROGRAM FEES 611600 232447 232447 232447 66954 66954 145118 169469 -24351 -24351 -24351 2221641 232447 0 42603 1570 1570 131877 9386 122491 1305133 1125851 179282 56194 44393 11801 273908 216387 57521 121743 96179 25564 5434 5434 64284 64284 24165 24165 2695 2695 2491 2188 303 76885 39313 37572 57071 45657 11414 32383 25906 6477 19783 19783 REPAIRS AND MAINTENANCE 102639 82110 20529 FOOD 81727 81727 CLASS ACTIVITIES 19516 19516 TRAINING 5724 5724 4013 3210 803 2389235 1793393 595842 0 202303 181752 196637 55794 14907 54762 9941 5710 36221 40234 1477170 1153711 340782 323459 3275314 4048536 4076105 4710247 21734 7302 3372 0 157992 158173 183098 165475 X 3893007 4544772 3893007 4544772 4076105 4710247 -167594 819359 0 X X 0 1 X 1 0 X 1949686 1710087 1882943 1864534 1946591 9353841 1949686 1710087 1882943 1864534 1946591 9353841 9353841 85851 66437 95059 70454 66954 384755 9738596 575086 0.96050 0.95500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 82550 82550 1289833 1062201 227632 52401 41901 10500 52386 49609 2777 323459 INVESTMENTS IN VARIOUS SECURITIES 4048536 F 4048536 ACCRUED WAGES AND VACATION 158173 158173 X 3035882 819359 819359 2216523 5118 5118 2221641 2384117 0 2384117 5118 5118 2389235 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD & MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST & PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE & TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE ORGANIZATION DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE FISCAL YEAR ENDED DECEMBER 31, 2023. HOWEVER, THE ORGANIZATION IS SUBJECT TO REGULAR AUDITS BY TAX AUTHORITIES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED EACH YEAR. MANAGEMENT BELIEVES ITS NONPROFIT STATUS WOULD BE UPHELD UPON EXAMINATION. 1 FORM 990, PART I, LINE 1 (CONTINUED FROM FROM 990, PAGE 1) OFFERING A HIGH QUALITY FULL DAY PRESCHOOL EDUCATION TO THE CHILDREN OF EAST ORANGE, NEW JERSEY. COMMUNITY DAY NURSERY HAS BEEN SERVING CHILDREN AND THEIR FAMILIES SINCE 1897. WE BELIEVE HIGH-QUALITY EARLY CHILDHOOD EDUCATION ENSURES CHILDREN TO BE READY FOR KINDERGARTEN AND BEYOND. WE ARE ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN WHICH MEANS WE MEET THE HIGH STANDARDS SET TO ENSURE CHILDREN WILL BE SAFE, HEALTHY, AND LEARNING EACH DAY. OUR CERTIFIED TEACHERS HAVE DEGREES AND ARE WELL TRAINED IN EARLY CHILDHOOD. THEY BUILD CARING RELATIONSHIPS WITH EACH CHILD, AND PLAN ACTIVITIES THAT ARE FUN AND CHALLENGING. ONGOING ASSESSMENT ENSURES CHILDREN CONTINUE TO LEARN AND DEVELOP. FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED FROM FORM 990, PAGE 2 LINE 1) IT IS OUR GOAL TO STRENGTHEN A COOPERATIVE PARTNERSHIP WITH FAMILIES THROUGH A VARIETY OF PARENTING SERVICES AND GROUP ACTIVITIES. FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED FROM FORM 990, PAGE 2 LINE 4A) THIS YEAR COMMUNITY DAY NURSERY CELEBRATED ONE HUNDRED TWENTY-SIX YEARS OF EARLY EDUCATION AND CHILDCARE SERVICES FOR OUR COMMUNITY. OUR FULL-DAY PREKINDERGARTEN PROGRAM IS AVAILABLE FOR THREE- AND FOUR-YEAR-OLD CHILDREN WHO RESIDE IN EAST ORANGE, NEW JERSEY. OUR WRAP AROUND PROGRAM OFFERS AN EXTENDED DAY, BEFORE AND AFTER SCHOOL. THE CDN SUMMER PROGRAM IS A FULL-DAY PROGRAM THAT BEGINS WHEN THE REGULAR SCHOOL YEAR ENDS AND OFFERS CARE FOR CHILDREN DURING THE SUMMER MONTHS. IT IS OUR MISSION TO PROVIDE YOUNG CHILDREN WITH A SAFE, SUPPORTIVE, STIMULATING ENVIRONMENT IN WHICH EACH CHILD'S POTENTIAL FOR EMOTIONAL, INTELLECTUAL, SOCIAL, AND PHYSICAL DEVELOPMENT IS NURTURED. OUR ENROLLMENT CONTINUED TO DECLINE AS WE STILL FELT THE EFFECTS OF THE PANDEMIC. THE NUMBER OF CHILDREN IN THE PROGRAM FELL TO 88 AND THEREFORE OUR CONTRACT WITH THE EAST ORANGE SCHOOL DISTRICT WAS CHANGED FROM SEVEN TO SIX CLASSROOMS. THIS MEANT CLOSING A CLASSROOM AND LOSING ONE OF OUR TEACHERS. WE SAW THE NUMBER OF CHILDREN WITH SPECIAL NEEDS AND BEHAVIOR CHALLENGES GROW TO APPROXIMATELY THIRTY PERCENT OF OUR ENTIRE POPULATION. EACH OF OUR SIX CLASSROOMS IS LED BY A TEACHER AND TEACHER ASSISTANT AND A MAXIMUM OF FIFTEEN CHILDREN. TWO CLASSROOMS ARE BILINGUAL SPANISH/ENGLISH. THE SCHOOL YEAR CURRICULUM IS RESEARCH-BASED TOOLS OF THE MIND. OUR TEACHERS DOCUMENT AND ASSESS CHILDREN'S LEARNING VIA THE TEACHING STRATEGIES GOLD ONLINE ASSESSMENT SYSTEM, AND FOUR-YEAR-OLDS ARE ASSESSED FOR KINDERGARTEN READINESS VIA THE MYIGDIS ASSESSMENT TOOL. OUR LITERACY ENHANCEMENT PROGRAM IS MADE POSSIBLE THROUGH GRANTS PROVIDED BY FIRST BOOK, A NONPROFIT ORGANIZATION, THAT CONNECTS BOOK PUBLISHERS AND COMMUNITY ORGANIZATIONS TO PROVIDE ACCESS TO NEW BOOKS FOR CHILDREN IN NEED. CHILDREN SPEND TIME OUTDOORS EVERY DAY. A SPEECH THERAPIST FROM THE SCHOOL DISTRICT PROVIDES SPEECH THERAPY FOR CHILDREN WHO NEED IT ONCE A WEEK IN OUR BUILDING, AND OCCUPATIONAL AND PHYSICAL THERAPISTS COME TO PROVIDE THEIR SERVICES FOR CHILDREN WHO HAVE BEEN IDENTIFIED AS NEEDING THIS ASSISTANCE. OUR CHILDREN ARE SERVED A FRESHLY PREPARED BREAKFAST, LUNCH, AND SNACK EACH DAY. MOST OF THE FUNDING FOR THE FOOD, FOOD WORKERS' SALARIES AND BENEFITS AND ADMINISTRATION OF THE PROGRAM COMES FROM THE DEPARTMENT OF AGRICULTURE THROUGH THE CHILD AND ADULT FOOD CARE PROGRAM (CACFP). WE ALSO RECEIVE A FOOD STIPEND AND A PERCENTAGE OF THE SALARY/BENEFITS FOR THE COOK FROM THE EAST ORANGE BOARD OF EDUCATION. HOWEVER, TO MAINTAIN THE HIGH QUALITY OF THE FOOD PREPARED ALSO REQUIRES ADDITIONAL FUNDING FROM PRIVATE SPONSORS. ENROLLMENT HAS TRENDED DOWNWARD SINCE THE PANDEMIC. EIGHTY-EIGHT CHILDREN WERE ENROLLED FOR THE 23-24 SCHOOL YEAR. THE RACIAL/ETHNIC BACKGROUNDS OF THE CHILDREN ARE AS FOLLOWS: TWENTY-TWO ARE AFRICAN AMERICAN; TWENTY-TWO ARE HISPANIC; EIGHTEEN ARE HAITIAN; TEN ARE AFRICAN; FOUR ARE GUYANESE; FOUR ARE WHITE AND EIGHT ARE JAMAICAN. THIRTY-FIVE ARE GIRLS AND FIFTY-THREE ARE BOYS. APPROXIMATELY FIFTY-EIGHT PERCENT OF OUR FAMILIES QUALIFY FOR FREE OR REDUCED MEALS THROUGH THE FDA CHILD AND ADULT CARE FOOD PROGRAM (CACFP). THE DEMOGRAPHICS OF EAST ORANGE SHOW A GROWING HISPANIC POPULATION AND THE PERCENTAGE OF FOREIGN-BORN RESIDENTS IS A LARGER PERCENTAGE THAN THE NATIONAL AVERAGE. WE HAVE A SIGNIFICANT NUMBER OF CHILDREN WHO SPEAK SPANISH OR HAITIAN CREOLE AS THEIR FIRST LANGUAGE. SEVERAL STAFF MEMBERS SPEAK SPANISH, AND ONE SPEAKS CREOLE. BECAUSE OF BILINGUAL STAFF, PARENTS FEEL WELCOMED AND CARED FOR. THE SISTERS, BROTHERS AND COUSINS OF CHILDREN THAT ATTENDED COMMUNITY DAY NURSERY CONTINUE TO REQUEST OUR CENTER WHEN ENROLLING. WE INVITE FAMILY PARTICIPATION THROUGH "BACK TO SCHOOL NIGHT", "BRING A PARENT TO SCHOOL DAY, AND MONTHLY PARENT MEETINGS, PRESENTATIONS, AND WORKSHOPS. PARENT MEETINGS HAVE INCLUDED PRESENTATIONS ON LEAD POISONING PREVENTION, DENTAL HYGIENE, A WORKSHOP ON LIMIT SETTING FOR YOUNG CHILDREN GIVEN BY A PLAY THERAPIST, AND A WELLNESS MEETING FOR MOMS FOR MOTHER'S MAY. THE EXECUTIVE DIRECTOR WORKS FULL-TIME, OVER TWELVE-MONTHS TO MANAGE THE PROGRAM AND IS SUPPORTED BY A FULL-TIME ASSISTANT DIRECTOR (FORMERLY EMPLOYED BY THE STATE OF NJ, DEPARTMENT OF CHILDCARE LICENSING) AND A FULL-TIME ADMINISTRATIVE ASSISTANT. CDN EMPLOYS SIX STATE-CERTIFIED TEACHERS, TWO WITH A BACHELOR'S DEGREE AND FOUR WITH MASTER'S DEGREES; SEVEN TEACHER ASSISTANTS WHO WORK TEN-MONTHS (SEPTEMBER THROUGH JUNE) FOR SEVEN HOURS PER DAY, AND TWO PARAPROFESSIONAL FAMILY SUPPORT STAFF. OUR COOK PREPARES ALL OUR MEALS IN OUR KITCHEN USING FRESH INGREDIENTS AND WITH THE HELP OF THE KITCHEN ASSISTANT. WE EMPLOY A PART TIME CUSTODIAN WHO ALSO SERVES AS A SECURITY GUARD. THE EAST ORANGE SCHOOL DISTRICT EARLY CHILDHOOD EDUCATION DEPARTMENT REQUIRES THE TOOLS OF THE MIND CURRICULUM AND HAS IMPLEMENTED AN ASSESSMENT SYSTEM TO MONITOR CHILDREN'S ACADEMIC GROWTH. TEACHING STRATEGIES GOLD IS AN ONLINE SYSTEM THAT ALLOWS TEACHERS TO USE A VARIETY OF TOOLS TO GATHER AND ORGANIZE MEANINGFUL DATA QUICKLY, INCLUDING ONLINE PORTFOLIOS WHERE CHILDREN'S WORK CAN BE STORED. TEACHERS GENERATE COMPREHENSIVE REPORTS THAT CAN BE CUSTOMIZED EASILY AND SHARED WITH FAMILY MEMBERS TO ENABLE THEM TO BETTER UNDERSTAND AND SUPPORT THEIR YOUNG CHILD'S GROWTH. TEACHERS ALSO ASSESS CHILDREN'S DEVELOPMENT USING THE ESI-R SCREENING TOOL AND THE MYIGDI READINESS FOR KINDERGARTEN ASSESSMENT TOOL. ALL OUR TEACHING STAFF ARE REQUIRED TO COMPLETE TWENTY HOURS OF PROFESSIONAL DEVELOPMENT EACH YEAR. THE EAST ORANGE BOARD OF EDUCATION PROVIDES PROFESSIONAL DEVELOPMENT THAT SUPPORTS THE CURRICULUM AND THE ASSESSMENT SYSTEMS. THE EAST ORANGE BOARD OF EDUCATION PRESCHOOL COACH AND THE PRESCHOOL INTERVENTION RESPONSE SPECIALIST ASSIGNED TO OUR SCHOOL PROVIDES COACHING AND LEARNING OPPORTUNITIES THAT ARE HELPFUL TO OUR STAFF. PROGRAM FOR PARENTS WE STRENGTHEN PARTNERSHIPS WITH FAMILIES, THROUGH A VARIETY OF PARENTING SERVICES AND GROUP ACTIVITIES. FAMILY WORKERS HOST MONTHLY PARENT MEETINGS THAT INTRODUCE OUR PARENTS TO THE COMMUNITY RESOURCES THAT ARE AVAILABLE TO THEM. WE AGAIN HELD A THANKSGIVING FUNDRAISING DRIVE THAT ALLOWED US TO WE DISTRIBUTED GROCERY STORE GIFT CARDS TO HELP ENSURE OUR CHILDREN AND THEIR FAMILIES HAD A HOLIDAY DINNER. WE WERE ABLE TO FUND THIS PROJECT THROUGH THE GENEROUS DONATIONS FROM OUR BUSINESS PARTNERS, BOARD MEMBERS, AND PRIVATE DONATIONS. OUR LITERACY ENHANCEMENT PROGRAM IS MADE POSSIBLE THROUGH GRANTS PROVIDED BY FIRST BOOK, A NONPROFIT ORGANIZATION THAT CONNECTS BOOK PUBLISHERS AND COMMUNITY ORGANIZATIONS TO PROVIDE ACCESS TO NEW BOOKS FOR CHILDREN IN NEED. WE PURCHASE GOOD QUALITY BOOKS AT A FRACTION OF BOOKSTORE PRICES. RESEARCH ON RACIAL AND ETHNIC SCHOOL READINESS GAPS INDICATES THAT QUALITY PARENTAL LINGUISTIC INTERACTION IN THE HOME IS CRUCIAL TO READINESS AT SCHOOL ENTRY AND TO FUTURE ACADEMIC SUCCESS. ONE OF THE INDICATORS OF SUCCESS IN SCHOOL READINESS USED BY MANY RESEARCHERS IS THE NUMBER OF THE BOOKS IN THE HOME. WE WANT OUR FAMILIES TO HAVE HIGH-QUALITY EARLY CHILDHOOD LITERATURE AVAILABLE FOR THEIR CHILDREN. EACH JANUARY WE SEND HOME MARTIN'S BIG WORDS BY DOREEN RAPPAPORT, A BEAUTIFULLY ILLUSTRATED AND ELEGANTLY TOLD STORY OF THE REV. DR. MARTIN LUTHER KING, JR. APPROPRIATE FOR YOUNG CHILDREN. FIRST BOOK NOW PROVIDES RESOURCES OTHER THAN BOOKS THROUGH FIRST BOOK MARKETPLACE. AS A NON-PROFIT ORGANIZATION, WE WERE ABLE TO PURCHASE WINTER COATS AT A STEEPLY DISCOUNTED PRICE. WE HAVE A SIGNIFICANT NUMBER OF IMMIGRANT FAMILIES JOINING US FROM WARMER CLIMATES WHO ARRIVE IN CLOTHING NOT APPROPRIATE FOR WINTER IN NEW JERSEY. AT "BACK TO SCHOOL" NIGHT, PARENTS LEARNED ABOUT THE TOOLS OF THE MIND CURRICULUM AND WAYS TO SUPPORT CHILDREN'S LEARNING AT HOME. OUR WORKSHOP ON LIMIT-SETTING GIVEN BY A CERTIFIED PLAY THERAPIST HELPED PARENTS TO UNDERSTAND THE IMPORTANCE OF STRUCTURE AND LIMITS, AND HOW TO HELP THEIR CHILDREN MAKE GOOD DECISIONS. VARIOUS PRESENTATIONS AROUND CHILDREN'S HEALTH HELPED PARENTS LEARN ABOUT HEALTHY NUTRITION, THE DANGERS OF LEAD FOR YOUNG CHILDREN, AND HOW TO MANAGE ASTHMA. FOR MORE INFORMATION ABOUT OUR SCHOOL, PLEASE VISIT OUR WEBSITE AT WWW.CDNEO.ORG. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR THEN DISTRIBUTED TO, AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO THE FORM BEING FILED. THE FORM 990 IS DISCUSSED WITH A QUESTION AND ANSWER PERIOD PRIOR TO THE FINAL BOARD APPROVAL. UPON APPROVAL, THE FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ANNUAL CONFLICTS OF INTEREST STATEMENTS FROM ALL BOARD MEMBERS. THESE STATEMENTS ARE REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR OF THE ORGANIZATION. ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE NEW JERSEY DEPARTMENT OF EDUCATION CONTRACT. OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND TREASURER AND ARE BASED ON SIMILAR AGENCIES AND PROGRAMS. THERE ARE NO OTHER TOP MANAGEMENT, OFFICERS, OR KEY EMPLOYEES COMPENSATED WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS ARE ALWAYS AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE OR BY REQUEST. FORM 990, PART XI - LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.