2025-10-28T12:28:00-05:00 2024-06-30 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2023-07-01 141604824 EARLY CHILDHOOD LEARNING CENTER OF GREENE COUNTY EARL PO BOX 399 SOUTH CAIRO NY 12482 MICHELLE ROGERS CHAIRPERSON 2025-10-23 1 1 HEATHER R LEWIS CPA P00971233 5187850134 2023 2025-03-06 01:10:19Z X MICHELLE ROGERS PO BOX 399 SOUTH CAIRO NY 12482 187204 0 X N/A X 1979 NY PROVIDES EDUCATIONAL AND SUPPORT SERVICES TO PRESCHOOL CHILDREN WITH SPECIAL NEEDS (SPECIAL EDUCATION) AND ALSO PROVIDE A COMPREHENSIVE DEVELOPMENT PROGRAM (HEAD START) TO PRESCHOOL CHILDREN BELONGING TO LOW-INCOME FAMILIES. X 4 4 15 0 0 0 2 0 1327212 144925 0 -158711 10153 24300 1337367 10514 0 0 0 0 866140 184335 0 0 0 628699 223529 1494839 407864 -157472 -397350 788854 179978 563948 352422 224906 -172444 X NONE. 0 1 117534 130562 HEAD START - FEDERALLY FUNDED PRESCHOOL PROGRAM FOR LOW INCOME PRESCHOOLERS. APPROXIMATELY 30 CHILDREN SERVED. 14363 14363 CHILD AND ADULT CARE FOOD PROGRAM IS A STATE REIMBURSEMENT PROGRAM TO HELP PROVIDE NUTRITIONAL MEALS TO CHILDREN. APPROXIMATELY 30 CHILDREN SERVED. 131897 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 3 0 1 15 1 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KATHLEEN FEDERICO 5186228382 PO BOX 399 SOUTH CAIRO NY 12482 MICHELLE ROGERS CHAIR 1.00 X X 0 0 0 KATIE TRUE VICE CHAIR 1.00 X X 0 0 0 MAGGIE GRAHAM BOARD TREASURER 1.00 X X 0 0 0 SUE PAOLINO SECRETARY 1.00 X X 0 0 0 KATHLEEN FREDERICO EXECUTIVE DIRECTOR 40.00 X 76817 0 12524 76817 0 12524 0 0 0 0 0 HEAD START 611710 130562 130562 CACFP 611710 14363 14363 144925 42494 17979 24515 24515 24515 158711 -158711 -158711 -158711 OTHER INCOME 900099 -215 -215 -215 10514 144925 0 -134411 86575 86575 48729 19772 28957 29486 7205 22281 19545 5153 14392 15977 1311 14666 30736 25578 5158 233 159 74 22599 21860 739 16513 11975 4538 PROFESSIONAL FEES AND C 113417 36338 77079 REPAIRS AND MAINTENANCE 21485 2115 19370 TELEPHONE 2260 41 2219 STAFF DEVELOPMENT 250 250 59 140 -81 407864 131897 275967 0 538814 126323 29295 1375 2750 2370 15335 1113248 1077678 217000 35570 788854 179978 358136 281428 205812 70994 563948 352422 X 224906 -172444 224906 -172444 788854 179978 -397350 0 X X 0 0 0 X 772079 754936 17143 341169 322742 18427 35570 DUE TO GOVERNMENTS 70994 70994 X PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE CENTER QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740, THE TAX STATUS OF TAX-EXEMPT ENTITIES IS AN UNCERTAIN TAX POSITION, SINCE EVENTS COULD POTENTIALLY OCCUR THAT JEOPARDIZE TAX-EXEMPT STATUS. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRES CENTER MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CENTER HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON THE EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER, AND HAVE CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 DURING OUR APPLICATION PROCESS, NONDISCRIMINATORY STATEMENTS ARE INCLUDED ON STUDENT APPLICATIONS. BUS 137 2023-08-15 19240 BOOK VALUE 841548541 HEAD START 26 FEDERAL PLAZA NEW YORK NY 10278 501(C)(3) BUS 138 2023-08-15 65090 BOOK VALUE 841548541 HEAD START 26 FEDERAL PLAZA NEW YORK NY 10278 501(C)(3) BUS 139 2023-08-15 65090 BOOK VALUE 841548541 HEAD START 26 FEDERAL PLAZA NEW YORK NY 10278 501(C)(3) 0 0 0 0 FORM 990, HEADING AREA, ITEM B - AMENDED RETURN EXPLANATION AMENDED RETURN FILED FOR LATE ADJUSTMENTS AND CLOSURE OF PROGRAMS. FORM 990, PART III, LINE 3 THE ORGANIZATION IS NO LONGER PROVIDING HEAD START SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE FINAL FORM 990 IS SHARED WITH THE BOARD AT A BOARD MEETING BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY GOVERNING BODIES AND KEY STAFF. FORM 990, PART VI, SECTION B, LINE 15 INITIAL SALARY AND ALL ANNUAL SALARY INCREMENTS OR RAISES OF THE EXECUTIVE DIRECTOR ARE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE BY REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.