Childrens All Day School

Tax-deductible

New York, NY501(c)(3)Human ServicesEIN 13-2818235Revenue $2.9M in FY2025

On file with the IRSchildrensallday.org109 E 60th St, 10022-1939 · New York, NYTax-exempt since Jul 1976Publicly supported — 509(a)(2)

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To establish, maintain and operate pre-School programs in nyc and provide educational care

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Run by 6 volunteers and 27 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $48K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$855K
to officers and key staff · 28% of spending
Top officer’s pay higher than 94% of similar orgs
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4.4M
86% of total assets
Concern: liabilities are 86% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
+1% vs prior year
Spent
$3.1M
To programs
75%
Net assets
$744K
By yearFY2020–FY2025
Revenue
$2.9M
FY2025▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.0M
FY2021$2.1M
FY2022$2.8M
FY2023$2.7M
FY2024$2.9M
FY2025$2.9M
Expenses
$3.1M
FY2025▼ -1.0%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.4M
FY2021$2.0M
FY2022$2.4M
FY2023$2.9M
FY2024$3.1M
FY2025$3.1M
Net assets
$744K
FY2025▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2020$367K
FY2021$576K
FY2022$918K
FY2023$892K
FY2024$873K
FY2025$744K

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1976.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $2.3M Management & general 25% · $771K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $855K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$230,566Pt VII · Sec A
Operations Manager
$150,972Pt VII · Sec A
Assistant Director
$131,664Pt VII · Sec A
Head Teacher
$115,098Pt VII · Sec A
Head Teacher/Curriculum Coordinator
$113,056Pt VII · Sec A
Head Teacher
$104,183Pt VII · Sec A
President
$9,437Pt VII · Sec A
$0Pt VII · Sec A

Susan Birnbaum’s $231K as Director is at the 94th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Susan Birnbaum$230,566$167,888$159,067$163,666$136,745$153,761
Karen Diamond$150,972$113,362$113,573$106,487$82,541$94,088
Carrie Ilisie$131,664—————
Mai Nguyen$115,098$110,779$108,229$107,783——
Jodi Rosenberg$113,056$103,234————
Maria Weaver$104,183—————
Joanne Pinkard——$91,126———
Kelly Borges$9,437$9,000$9,000$7,000——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Operates pre-school programs and provides educational care in NYC.

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Provided by the organization

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1 program · $2.3M · in their own filed words · FY2024
01

Our preschool program looks to create lifelong learners. Children between the ages of 2 and 4 years and 11 months are eligible for our preschool program. Through a developmental-interactive approach, children are engaged continuously in 'play' activities designed to help them reach their potential in all domains.

$2.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$94K
Gifts and grantsLn 1h$91K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.3M
Managementcol C$771K
Owns and owesPt X
$744K
net assets · Ln 32
Cash and savingsLn 1–2$227K
Total assetsLn 16$5.1M
LiabilitiesLn 26$4.4M
PeoplePt VI, VII
13
listed · VII A
PaidVII A7
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$91K
Fundraising eventsLn 1c$91K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$94K
Gains on assetsLn 7$57K
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$227K
Cash and savings togetherLn 1–2$227K
InvestmentsLn 11–13$971K
Land, buildings, equipmentLn 10c$37K
Other assetsLn 15$3.9M
Total assetsLn 16$5.1M
LiabilitiesLn 26$4.4M
Net assetsLn 32$744K
OperationsPt I, VI
EmployeesI 527
VolunteersI 66
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$137K$227K
InvestmentsLn 11–13$1.2M$971K
Land, buildings, equipmentLn 10c$91K$37K
Total assetsLn 16$5.6M$5.1M
LiabilitiesLn 26$4.7M$4.4M
Net assetsLn 32$873K$744K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$190K$190K
Other salaries and wagesLn 7$1.5M$1.3M$223K
Pension plan contributionsLn 8$31K$29K$2K
Other employee benefitsLn 9$231K$177K$54K
Payroll taxesLn 10$164K$126K$39K
Accounting feesLn 11c$56K$56K
Investment management feesLn 11f$13K$13K
Other fees for servicesLn 11g$71K$0$71K$0
Office expensesLn 13$58K$54K$3K
Information technologyLn 14$19K$19K
OccupancyLn 16$387K$348K$39K
TravelLn 17$8K$8K
Depreciation, depletion and amortizationLn 22$62K$48K$14K
InsuranceLn 23$11K$8K$3K
Other expenses (24a–d)Ln 24$231K$184K$47K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$3.1M$2.3M$771K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.9M$3.1M−$131K$744K 990 PDF
FY2024 $2.9M$3.1M−$200K$873K 990 PDF
FY2023 $2.7M$2.9M−$199K$892K 990 PDF
FY2022 $2.8M$2.4M$434K$918K 990 PDF
FY2021 $2.1M$2.0M$148K$576K 990 PDF
FY2020 $2.0M$2.4M−$340K$367K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $2,931,310 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $201,544$91,306
I-9 Program service revenuePrior year $2,529,479$2,768,907
I-10 Investment incomePrior year $54,221$93,935
I-11 Other revenuePrior year $108,120−$22,838
I-12 Total revenuePrior year $2,893,364$2,931,310
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,142,300$2,147,952
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $950,662$914,168
I-18 Total expensesPrior year $3,092,962$3,062,120
I-19 Revenue less expensesPrior year −$199,598−$130,810
Part VI · Governance 7 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,931,310 across 8 lines filed
VIII-1c Fundraising events$90,963
VIII-1f All other contributions, gifts and grants$343
VIII-1h Total contributions, gifts and grants$91,306
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,768,907$2,768,907
VIII-3 Investment incomeExcluded from tax $36,907$36,907
VIII-7 Net gain or loss on sales of assetsExcluded from tax $57,028$57,028
VIII-8 Net income from fundraising eventsExcluded from tax −$22,838−$22,838
VIII-12 Total revenueRelated to mission $2,768,907 · Unrelated business $0 · Excluded from tax $71,097$2,931,310
Part IX · Statement of functional expenses $3,062,120 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $189,985$189,985
IX-7 Other salaries and wagesPrograms $1,309,228 · Management $222,575$1,531,803
IX-8 Pension plan contributionsPrograms $29,220 · Management $1,891$31,111
IX-9 Other employee benefitsPrograms $176,719 · Management $54,127$230,846
IX-10 Payroll taxesPrograms $125,704 · Management $38,503$164,207
IX-11c Accounting feesManagement $55,935$55,935
IX-11f Investment management feesManagement $12,504$12,504
IX-11g Other fees for servicesPrograms $0 · Management $70,580 · Fundraising $0$70,580
IX-13 Office expensesPrograms $54,367 · Management $3,499$57,866
IX-14 Information technologyManagement $19,000$19,000
IX-16 OccupancyPrograms $348,130 · Management $38,681$386,811
IX-17 TravelPrograms $8,129$8,129
IX-22 Depreciation, depletion and amortizationPrograms $48,092 · Management $13,565$61,657
IX-23 InsurancePrograms $8,121 · Management $2,707$10,828
IX-24 Other expenses (24a–d)Programs $183,592 · Management $47,266$230,858
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $2,291,302 · Management $770,818 · Fundraising $0$3,062,120
Part X · Balance sheet $5,129,396 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $137,481$226,744
X-9 Prepaid expenses and deferred chargesStart of year $5,674$8,532
X-10c Land, buildings and equipment, netStart of year $90,565$37,288
X-11 Publicly traded securitiesStart of year $1,198,422$970,889
X-15 Other assetsStart of year $4,132,186$3,885,943
X-16 Total assetsStart of year $5,564,328$5,129,396
X-17 Accounts payable and accrued expensesStart of year $20,987$13,147
X-19 Deferred revenueStart of year $294,631$275,749
X-25 Other liabilitiesStart of year $4,375,776$4,096,768
X-26 Total liabilitiesStart of year $4,691,394$4,385,664
X-27 Net assets without donor restrictionsStart of year $872,934$743,732
X-32 Total net assets or fund balancesStart of year $872,934$743,732
X-33 Total liabilities and net assetsStart of year $5,564,328$5,129,396
Part XI · Reconciliation of net assets $743,732 net assets at year end
XI-1 Total revenue$2,931,310
XI-2 Total expenses$3,062,120
XI-3 Revenue less expenses−$130,810
XI-4 Net assets at start of year$872,934
XI-5 Net unrealized gains (losses) on investments$1,608
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$743,732

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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