2026-03-02T07:17:56-06:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2024-07-01 141604824 EARLY CHILDHOOD LEARNING CENTER OF GREENE COUNTY EARL PO BOX 399 SOUTH CAIRO NY 12482 MICHELLE ROGERS CHAIRPERSON 2026-02-20 1 0 HEATHER R LEWIS CPA P01409255 5187850134 2024 2025-03-06 01:10:19Z MICHELLE ROGERS PO BOX 399 SOUTH CAIRO NY 12482 310700 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. 4 4 3 0 0 0 0 0 144925 254908 -158711 0 24300 33378 10514 288286 0 0 0 0 184335 166210 0 0 0 223529 91190 407864 257400 -397350 30886 179978 37942 352422 179500 -172444 -141558 X NONE. 0 1 254908 THE ORGANIZATION CEASED PROGRAM ACTIVITIES DURING THE YEAR ENDED JUNE 30, 2024 AND SINCE THAT TIME THE ORGANIZATION HAS BEEN LIQUIDATING ALL ASSETS AND SATISFYING ALL LIABILITIES. 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 0 0 0 0 0 0 1 2 0 1 3 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 73026 0 11984 73026 0 11984 0 0 0 0 0 TUITION ADJUSTMENTS 900099 254908 254908 254908 17875 22414 -4539 -4539 -4539 OTHER INCOME 900099 37917 37917 37917 288286 254908 0 33378 86338 86338 63302 63302 13120 13120 3450 3450 8918 8918 11425 11425 18591 18591 PROFESSIONAL FEES AND C 44162 44162 REPAIRS AND MAINTENANCE 8030 8030 TELEPHONE 64 64 257400 0 257400 0 126323 997 2750 1375 15335 0 1113248 1077678 35570 35570 179978 37942 281428 179500 70994 0 352422 179500 X -172444 -141558 -172444 -141558 179978 37942 30886 0 X X 0 0 0 X 772079 754936 17143 341169 322742 18427 35570 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, 2025, 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. FORM 990, PART III, LINE 3 THE ORGANIZATION CEASED PROGRAM ACTIVITIES DURING THE YEAR ENDED JUNE 30, 2024 AND SINCE THAT TIME THE ORGANIZATION HAS BEEN LIQUIDATING ALL ASSETS AND SATISFYING ALL LIABILITIES. 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.