2025-01-31T07:52:17-06:00 2024-06-30 474526160 EFPR GROUP CPAS PLLC 8 DENISON PARKWAY E SUITE 407 CORNING NY 14830 990 2023-07-01 222361362 CORNING DAY PROGRAMS INC CORN 6079375502 107 ARTHUR STREET CORNING NY 14830 PAULA DETAR EXECUTIVE DIRECTOR 6079375502 2025-01-28 1 1 RICHARD J DAVIS CPA P00732051 6079626891 2025-01-28 2023 2025-03-06 01:10:19Z CORNING CHILDREN'S CENTER PAULA DETAR 107 ARTHUR STREET CORNING NY 14830 5098432 0 X WWW.CORNINGCHILDRENSCENTER.COM X 1981 NY TO CREATE AN EXCITING PLACE FOR CHILDREN TO GROW IN A SAFE AND ENRICHING ENVIRONMENT, WHERE CARE IS GUIDED BY BEST PRACTICES IN EARLY CHILDHOOD DEVELOPMENT. 19 19 90 60 0 0 1035763 1409297 2274264 2697148 41917 81745 -3450 86210 3348494 4274400 0 0 0 0 2859957 3662338 0 0 73032 499549 607576 3359506 4269914 -11012 4486 3928577 13782418 221350 444532 3707227 13337886 WE AIM TO SET THE STANDARD IN EARLY CARE AND EDUCATION BY INSPIRING LEARNERS, LEADERS AND DREAMERS. 0 0 3550653 2838462 CHILD CARE: TO PROVIDE LICENSED AND ACCREDITED DAY CARE AND EARLY EDUCATION SERVICES FOR CHILDREN AGES SIX WEEKS TO SIX YEARS IN THE GREATER CORNING, NEW YORK AREA. 3550653 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 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 7 0 1 90 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X FINANCE DIRECTOR 6079375502 107 ARTHUR STREET CORNING NY 14830 STEPHANIE CARL IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 KATHLEEN DISPENZA PRESIDENT 1.00 X X 0 0 0 ROSEMARY MARTORANA VICE PRESIDENT 1.00 X X 0 0 0 EMILY SIMON TREASURER 1.00 X X 0 0 0 JACLYN WELLES SECRETARY 1.00 X X 0 0 0 JEFF TOOHIG MEMBER-AT-LARGE 1.00 X 0 0 0 JACKIE CARPENTER BOARD MEMBER 1.00 X 0 0 0 BRANDON DIGGS BOARD MEMBER 1.00 X 0 0 0 KEVIN JULIEN BOARD MEMBER 1.00 X 0 0 0 MAGGIE KUHL BOARD MEMBER 1.00 X 0 0 0 THOMAS MCCONNELL BOARD MEMBER 1.00 X 0 0 0 DANA MOSS BOARD MEMBER 1.00 X 0 0 0 RAJ PAKYALA BOARD MEMBER 1.00 X 0 0 0 CHRIS STAHL BOARD MEMBER 1.00 X 0 0 0 BRANDON SAYLOR BOARD MEMBER 1.00 X 0 0 0 AGATHA LUTOBORSKI VICE PRESIDENT 1.00 X X 0 0 0 ELLEN VAN CLEAVE BOARD MEMBER 1.00 X 0 0 0 ASHLEY WALES BOARD MEMBER 1.00 X 0 0 0 ANDREA WORLEY BOARD MEMBER 1.00 X 0 0 0 PAULA DETAR EXECUTIVE DIRECTOR 37.50 X 92316 0 6812 92316 0 6812 0 0 0 0 CORNING CATERING INC 295 SOUTH HAMILTON ST PAINTED POST NY 14870 CATERING/FOOD SERVICE 165864 1 2629 63747 376969 965952 1409297 TUITION FEES 900099 2697148 2697148 2697148 59312 59312 813809 791376 22433 22433 22433 59297 63747 32656 26641 26641 OTHER INCOME 900099 59569 59569 59569 4274400 2838462 0 26641 99128 15118 66373 17637 2764004 2458804 270441 34759 553540 478293 65118 10129 245666 212270 28900 4496 14500 14500 5968 5968 154158 122482 31676 66255 30689 35566 76000 76000 43923 8171 35752 30625 23203 7422 FOOD SERVICE 145375 145375 STAFF DEVELOPMENT 34232 29820 4412 MEDICAL 12643 12643 PROGRAM ENRICHMENT 7956 7956 15941 5829 4101 6011 4269914 3550653 646229 73032 418974 275796 143636 488508 44006 101580 43935 7479 609903 356626 128284 253277 1932252 1938166 1217490 10717612 3928577 13782418 170197 427303 32621 5159 18532 12070 221350 444532 X 2370299 2501114 1336928 10836772 3707227 13337886 3928577 13782418 4486 186572 9439601 0 X X 0 1 X 1 0 X 905726 852096 1637669 982695 1409297 5787483 1774378 1914209 1910638 2274264 2697148 10570637 2680104 2766305 3548307 3256959 4106445 16358120 749388 775000 776313 808444 946550 4055695 0 749388 775000 776313 808444 946550 4055695 12302425 35323 29633 22129 37207 59312 183604 35323 29633 22129 37207 59312 183604 2556 533487 -299 9875 59569 605188 2717983 3329425 3570137 3304041 4225326 17146912 0.71750 0.70980 0.01070 0.00990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 487806 288243 199563 122097 68383 53714 253277 LEASE CONTRIBUTION RECEIVABLE 10717612 10717612 DUE TO OTHER ORGANIZATIONS 12070 12070 X 15767222 186572 11312261 32656 11531489 4235733 38667 38667 4274400 6136563 1872660 1872660 4263903 6011 6011 4269914 PART X, LINE 2: INCOME TAXES - THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH ASC 740-10-50, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT THE ORGANIZATION IS CURRENTLY OPERATING IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS HAS BEEN INCLUDED ON THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 32,656. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 38,667. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 6,011. BLUE MOON BALL AUCTION 122619 63747 58872 29841 122619 63747 58872 29841 29841 29031 FORM 990, PART VI, SECTION B, LINE 11B FINANCE DIRECTOR, EXECUTIVE DIRECTOR, BOARD PRESIDENT, AND TREASURER REVIEW FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL BOARD MEMBERS AND KEY ADMINISTRATIVE STAFF FOR THEM TO SIGN AND RETURN TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED SIMULTANEOUSLY WITH ALL EMPLOYEES. THE EXECUTIVE DIRECTOR IS GIVEN THE SAME PERCENTAGE INCREASE, IF APPLICABLE, AS ALL EMPLOYEES OF THE ORGANIZATION. OVERSIGHT IS PROVIDED BY THE BOARD THROUGH THE ANNUAL BUDGET WHICH IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: CORNING DAY PROGRAMS, INC. ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS INVOLVES THE ANNUAL RENEWAL OR NEW HIRE OF THE INDEPENDENT AUDITORS AS WELL AS THE ANNUAL REVIEW AND APPROVAL OF THE FINANCIAL STATEMENTS WHICH ARE PRESENTED BY THE INDEPENDENT AUDITORS TO THE BOARD.