2026-01-27T10:00:57-06:00 2025-06-30 333303535 EFPR ADVISORY LLC 8 DENISON PARKWAY E SUITE 407 CORNING NY 14830 990 2024-07-01 222361362 CORNING DAY PROGRAMS INC CORN 6079375502 107 ARTHUR STREET CORNING NY 14830 PAULA DETAR EXECUTIVE DIRECTOR 6079375502 2026-01-20 1 1 RICHARD J DAVIS CPA P00732051 6079626891 2026-01-20 2024 2025-03-06 01:10:19Z CORNING CHILDREN'S CENTER PAULA DETAR 107 ARTHUR STREET CORNING NY 14830 7010412 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. 17 17 127 60 0 0 1409297 1874336 2697148 3688060 81745 106255 86210 78034 4274400 5746685 0 0 0 0 3662338 4888729 0 0 96927 607576 971207 4269914 5859936 4486 -113251 13782418 12759449 444532 344767 13337886 12414682 WE AIM TO SET THE STANDARD IN EARLY CARE AND EDUCATION BY INSPIRING LEARNERS, LEADERS AND DREAMERS. 0 0 4635991 3844407 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. 4635991 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 5 0 1 127 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 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 AGATHA LUTOBORSKI 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 ROSEMARY MARTORANA 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 ELLEN VAN CLEAVE BOARD MEMBER 1.00 X 0 0 0 ASHLEY WALES BOARD MEMBER 1.00 X 0 0 0 PAULA DETAR EXECUTIVE DIRECTOR 37.50 X 90306 0 33482 90306 0 33482 0 0 0 0 0 5144 64572 420534 1384086 1874336 TUITION FEES 900099 3688060 3688060 3688060 71550 71550 1277985 1243280 34705 34705 34705 48389 64572 20447 27942 27942 OTHER INCOME 900099 50092 50092 50092 5746685 3844407 0 27942 123788 30147 72759 20882 3632584 3066805 531743 34036 820107 670273 137368 12466 312250 255202 52302 4746 26470 26470 4897 4897 265629 195811 69818 114658 72038 42620 96195 96195 92068 21337 70731 38005 32304 5701 FOOD SERVICE 228275 228275 STAFF DEVELOPMENT 36827 30132 6695 FUND DEVELOPMENT EXPENS 24797 24797 MEDICAL 20367 20367 23019 13300 9719 5859936 4635991 1127018 96927 275796 257357 488508 13699 720854 101580 205905 7479 13877 922931 448694 253277 474237 1938166 1577442 10717612 9496078 13782418 12759449 427303 327298 5159 4526 12070 12943 444532 344767 X 2501114 2839668 10836772 9575014 13337886 12414682 13782418 12759449 -113251 111154 -1244931 323824 0 X X 0 1 X 1 0 X 852096 1637669 982695 1409297 1874336 6756093 1914209 1910638 2274264 2697148 3688060 12484319 2766305 3548307 3256959 4106445 5562396 19240412 775000 776313 808444 946550 1358468 4664775 0 775000 776313 808444 946550 1358468 4664775 14575637 29633 22129 37207 59312 71550 219831 29633 22129 37207 59312 71550 219831 533487 -299 9875 59569 50092 652724 3329425 3570137 3304041 4225326 5684038 20112967 0.72470 0.71750 0.01090 0.01070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 154456 11496 142960 619633 350010 269623 148842 87188 61654 474237 LEASE CONTRIBUTION RECEIVABLE 9496078 9496078 DUE TO OTHER ORGANIZATIONS 12943 12943 X 5966143 111154 133101 20447 264702 5701441 45244 45244 5746685 7213171 1378032 1378032 5835139 24797 24797 5859936 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 20,447. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 45,244. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 24,797. BLUE MOON BALL AUCTION 105233 64572 40661 18048 105233 64572 40661 18048 18048 22613 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.