Campus Fun & Learn Child Development Center INC FY2022 filing

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To provide safe, healthy, childcare and education for the children of parents for the rockland community college community, and the community-at-large, regardless of ethnic or racial background, color, religion, gender, physical ability, nationality, marital status, sexual preference, or economic status.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$60K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $27K a year · 4% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$197K
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$665K
+34% vs prior year
Spent
$589K
To programs
73%
Net assets
$150K
By yearFY2020–FY2024
Revenue
$665K
FY2022▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2020$520K
FY2021$497K
FY2022$665K
FY2024$819K
Expenses
$589K
FY2022▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$613K
FY2021$489K
FY2022$589K
FY2024$918K
Net assets
$150K
FY2022▲ +103%
Tap a bar for its year
Net assets by fiscal year
FY2020$66K
FY2021$74K
FY2022$150K
FY2024−$75K

From the FY2022 Form 990 (year ending May 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Revoked Oct 2025, reinstated. IRS ruling Jul 2026, per the IRS master file. Latest filing on record: FY2024. IRS ruling in Jul 2026.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $429K Management & general 27% · $160K

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

10 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Director of Cfl - Thru August 2021
$38,272Pt VII · Sec A
Director of Cfl
$21,384Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Parent Representative
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A

Suzanne Gallagher’s $55K as Interim Directr is at the 44th percentile of top reported officer pay among 2167 $100K–1M 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 · 4 named individuals · Part VII

NameFY2024FY2022FY2021FY2020
Andrea Bogin—$38,272$56,904$55,692
Suzanne Gallagher$55,373———
Kelly Boyce$41,390———
Vivian Caraballo—$21,384——

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.

See Campus Fun & Learn Child Development Center INC executive salaries →

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

Offers safe, healthy childcare and education to children of college parents and the wider community.

Questions for Campus Fun & Learn Child Development Center INC

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1 program · $429K · in their own filed words · FY2021
01

Cfl Is Open Monday Through Friday from 6

30AM to 6PM, offering parents a variety of part time and full time schedules. We are open 50 weeks per year, closing only for major holidays and from christmas eve through new year's day. Parents who are students, faculty, and staff at RCC have the option of enrolling on a semester-to semester basis.

$429Kprogram 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 · FY2019
Total grants receivedfrom 1 funder$9K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$665K
Ln 12
Gifts and grantsLn 1h$359K
Fees for servicesLn 2g$304K
Other incomeLn 4–11$3K
Money outPt IX
$589K
Ln 25
Programscol B$429K
Managementcol C$160K
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$250K
Total assetsLn 16$347K
LiabilitiesLn 26$197K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$359K
Government grantsLn 1e$200K
Fees for servicesLn 2g$304K
Other incomeLn 4–11$3K
Total revenueLn 12$665K
Assets in detailPt X, end of year
CashLn 1$250K
Cash and savings togetherLn 1–2$250K
Land, buildings, equipmentLn 10c$14K
Total assetsLn 16$347K
LiabilitiesLn 26$197K
Net assetsLn 32$150K
OperationsPt I, VI
EmployeesI 533
VolunteersI 611
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$189K$250K
Land, buildings, equipmentLn 10c$15K$14K
Total assetsLn 16$344K$347K
LiabilitiesLn 26$270K$197K
Net assetsLn 32$74K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$70K$70K
Other salaries and wagesLn 7$347K$313K$34K
Pension plan contributionsLn 8$11K$11K
Other employee benefitsLn 9$36K$33K$3K
Payroll taxesLn 10$39K$30K$9K
Accounting feesLn 11c$24K$24K
Other fees for servicesLn 11g$15K$10K$5K
Office expensesLn 13$16K$8K$8K
TravelLn 17$744$573$171
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$9K$7K$2K
Other expenses (24a–d)Ln 24$18K$12K$6K
Total functional expensesLn 25$589K$429K$160K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Aug 27, 2026 $819K$918K−$99K−$75K 990 PDF
FY2023 Not on file
FY2022 ViewingFiled with the IRS Apr 4, 2023 $665K$589K$76K$150K 990 PDF
FY2021Filed with the IRS Mar 10, 2022 $497K$489K$8K$74K 990 PDF
FY2020Filed with the IRS Jan 18, 2021 $520K$613K−$93K$66K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $665,392 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $273,061$358,568
I-9 Program service revenuePrior year $222,246$304,117
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $1,390$2,707
I-12 Total revenuePrior year $496,697$665,392
I-13 Grants and similar amounts paidPrior year $0$1,616
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $403,393$501,250
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $85,413$86,352
I-18 Total expensesPrior year $488,806$589,218
I-19 Revenue less expensesPrior year $7,891$76,174
Part VI · Governance 5 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $665,392 across 8 lines filed
VIII-1d Related organizations$2,645
VIII-1e Government grants$200,028
VIII-1f All other contributions, gifts and grants$155,895
VIII-1h Total contributions, gifts and grants$358,568
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $304,117$304,117
VIII-8 Net income from fundraising eventsExcluded from tax $175$175
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,532$2,532
VIII-12 Total revenueRelated to mission $306,649 · Unrelated business $0 · Excluded from tax $175$665,392
Part IX · Statement of functional expenses $589,218 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $1,616$1,616
IX-5 Pay of current officers, directors and key staffManagement $69,669$69,669
IX-7 Other salaries and wagesPrograms $312,594 · Management $33,952$346,546
IX-8 Pension plan contributionsPrograms $10,612$10,612
IX-9 Other employee benefitsPrograms $32,592 · Management $2,924$35,516
IX-10 Payroll taxesPrograms $29,940 · Management $8,967$38,907
IX-11c Accounting feesManagement $23,800$23,800
IX-11g Other fees for servicesPrograms $10,477 · Management $4,567$15,044
IX-13 Office expensesPrograms $8,100 · Management $7,883$15,983
IX-17 TravelPrograms $573 · Management $171$744
IX-22 Depreciation, depletion and amortizationPrograms $3,272$3,272
IX-23 InsurancePrograms $7,336 · Management $2,065$9,401
IX-24 Other expenses (24a–d)Programs $12,108 · Management $6,000$18,108
IX-25 Total functional expensesPrograms $429,220 · Management $159,998 · Fundraising $0$589,218
Part X · Balance sheet $346,856 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $188,509$249,557
X-3 Pledges and grants receivableStart of year $121,735$61,350
X-4 Accounts receivableStart of year $13,044$17,778
X-9 Prepaid expenses and deferred chargesStart of year $5,623$4,526
X-10c Land, buildings and equipment, netStart of year $14,968$13,645
X-16 Total assetsStart of year $343,879$346,856
X-17 Accounts payable and accrued expensesStart of year $35,249$42,724
X-19 Deferred revenueStart of year $4,770$3,918
X-25 Other liabilitiesStart of year $229,820$150,000
X-26 Total liabilitiesStart of year $269,839$196,642
X-27 Net assets without donor restrictionsStart of year $74,040$138,214
X-28 Net assets with donor restrictions$12,000
X-32 Total net assets or fund balancesStart of year $74,040$150,214
X-33 Total liabilities and net assetsStart of year $343,879$346,856
Part XI · Reconciliation of net assets $150,214 net assets at year end
XI-1 Total revenue$665,392
XI-2 Total expenses$589,218
XI-3 Revenue less expenses$76,174
XI-4 Net assets at start of year$74,040
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$150,214

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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