Child care and early education for children.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$166K 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

FY2023 · 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
3 of 6
filings with a surplus
Average surplus $34K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$166K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $473K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.4M
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.1M
-0.1% vs prior year
Spent
$5.5M
To programs
84%
Net assets
$3.0M
By yearFY2020–FY2025
Revenue
$5.1M
FY2023-0.1%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.3M
FY2021$4.9M
FY2022$5.1M
FY2023$5.1M
FY2024$5.3M
FY2025$6.0M
Expenses
$5.5M
FY2023▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.4M
FY2021$4.3M
FY2022$4.8M
FY2023$5.5M
FY2024$6.0M
FY2025$5.6M
Net assets
$3.0M
FY2023▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.5M
FY2021$3.3M
FY2022$3.3M
FY2023$3.0M
FY2024$2.3M
FY2025$2.8M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1937.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $4.6M Management & general 12% · $680K Fundraising 3% · $184K

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

22 people listed on the 990; $166K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$90,614Pt VII · Sec A
Director of Finance
$75,502Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Ann Marie Stephan$96,918$94,792$90,614$88,052$84,691$50,629
Kyle Dimartino—$81,460$75,502$41,070——
Michelle Zucaro Director of————$69,423—
Michelle Zucaro—————$69,051

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 Rochester Childfirst Network executive salaries →

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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

Provides child care and early education for young children.

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Provided by the organization

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3 programs · $4.6M · in their own filed words · FY2022
01

Children's Programs

Toddler, Preschool, and Free Pre-Kindergarten: RCN offers child-centered programs that follow National Association for the Education of Young Children and New York State standards for curriculum that support cognitive, social and emotional, and physical development.School Age Wrap-Around and Summer Camp: RCN provides before and after…

$2.2Mprogram expense
02

Special Education Programs and Services

The SMILE (Successful Milestones in Learning Environments)Program offers educational support for children with special needs, ages three through five. The programs are approved by the New York State Education Department, providing special education and therapies as required by a child's Individualized Education Program.

$1.3Mprogram expense
03

Family Child Care

The Family Child Care programs administered by RCN offer support for in-home providers of child care through participation in the Child and Adult Care Food Program (reimbursement for nutritious meals), and through training and support in all areas of child development, health and safety, and small business management.

$1.2Mprogram 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 · FY2024
See all 11 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$5.1M
Ln 12
Fees for servicesLn 2g$2.7M
Gifts and grantsLn 1h$2.4M
Other incomeLn 4–11$30K
Money outPt IX
$5.5M
Ln 25
Programscol B$4.6M
Managementcol C$680K
Fundraisingcol D$184K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$343K
Total assetsLn 16$4.3M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
22
listed · VII A
PaidVII A2
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Government grantsLn 1e$1.2M
Fundraising eventsLn 1c$25K
Fees for servicesLn 2g$2.7M
Investment incomeLn 3$24K
Other incomeLn 4–11$30K
Total revenueLn 12$5.1M
Assets in detailPt X, end of year
CashLn 1$35K
SavingsLn 2$307K
Cash and savings togetherLn 1–2$343K
Land, buildings, equipmentLn 10c$568K
Other assetsLn 15$2.7M
Total assetsLn 16$4.3M
LiabilitiesLn 26$1.4M
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 5118
VolunteersI 621
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$181K$343K
Land, buildings, equipmentLn 10c$673K$568K
Total assetsLn 16$3.7M$4.3M
LiabilitiesLn 26$384K$1.4M
Net assetsLn 32$3.3M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$198K$3K$195K
Other salaries and wagesLn 7$2.6M$2.3M$175K$115K
Pension plan contributionsLn 8$34K$29K$3K$2K
Other employee benefitsLn 9$227K$193K$20K$13K
Payroll taxesLn 10$204K$169K$27K$9K
Other fees for servicesLn 11g$222K$127K$73K$21K
Office expensesLn 13$162K$129K$32K$1K
OccupancyLn 16$568K$515K$42K$11K
TravelLn 17$9K$5K$2K$3K
Conferences, conventions and meetingsLn 19$6K$5K$2K$216
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$88K$81K$5K$2K
Other expenses (24a–d)Ln 24$1.1M$1.1M$29K$6K
All other expensesLn 24e$72K$6K$66K$694
Total functional expensesLn 25$5.5M$4.6M$680K$184K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.0M$5.6M$462K$2.8M 990 PDF
FY2024 $5.3M$6.0M−$649K$2.3M 990 PDF
FY2023 Viewing $5.1M$5.5M−$382K$3.0M 990 PDF
FY2022 $5.1M$4.8M$306K$3.3M 990 PDF
FY2021 $4.9M$4.3M$566K$3.3M 990 PDF
FY2020 $4.3M$4.4M−$96K$2.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $5,106,763 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,101,679$2,385,103
I-9 Program service revenuePrior year $2,013,815$2,666,822
I-10 Investment incomePrior year $163$24,478
I-11 Other revenuePrior year −$1,844$30,360
I-12 Total revenuePrior year $5,113,813$5,106,763
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,791,327$3,229,059
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,016,954$2,259,429
I-18 Total expensesPrior year $4,808,281$5,488,488
I-19 Revenue less expensesPrior year $305,532−$381,725
Part VI · Governance 20 of 20 board members independent, no flags
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
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 $5,106,763 across 11 lines filed
VIII-1a Federated campaigns$3,727
VIII-1c Fundraising events$24,775
VIII-1d Related organizations$239,447
VIII-1e Government grants$1,177,688
VIII-1f All other contributions, gifts and grants$939,466
VIII-1h Total contributions, gifts and grants$2,385,103
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,666,822$2,666,822
VIII-3 Investment incomeExcluded from tax $24,478$24,478
VIII-8 Net income from fundraising eventsExcluded from tax −$14,105−$14,105
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $44,465$44,465
VIII-12 Total revenueRelated to mission $2,711,287 · Unrelated business $0 · Excluded from tax $10,373$5,106,763
Part IX · Statement of functional expenses $5,488,488 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,653 · Management $195,427$198,080
IX-7 Other salaries and wagesPrograms $2,275,904 · Management $174,620 · Fundraising $115,183$2,565,707
IX-8 Pension plan contributionsPrograms $29,491 · Management $2,702 · Fundraising $1,982$34,175
IX-9 Other employee benefitsPrograms $193,196 · Management $20,458 · Fundraising $12,978$226,632
IX-10 Payroll taxesPrograms $168,906 · Management $26,525 · Fundraising $9,034$204,465
IX-11g Other fees for servicesPrograms $127,413 · Management $73,271 · Fundraising $21,334$222,018
IX-13 Office expensesPrograms $129,434 · Management $31,569 · Fundraising $1,143$162,146
IX-16 OccupancyPrograms $515,474 · Management $41,970 · Fundraising $10,809$568,253
IX-17 TravelPrograms $4,625 · Management $1,842 · Fundraising $2,690$9,157
IX-19 Conferences, conventions and meetingsPrograms $4,532 · Management $1,517 · Fundraising $216$6,265
IX-20 InterestManagement $9,956$9,956
IX-22 Depreciation, depletion and amortizationPrograms $81,128 · Management $5,291 · Fundraising $1,764$88,183
IX-24 Other expenses (24a–d)Programs $1,086,367 · Management $29,079 · Fundraising $5,792$1,121,238
IX-24e All other expensesPrograms $5,697 · Management $65,822 · Fundraising $694$72,213
IX-25 Total functional expensesPrograms $4,624,820 · Management $680,049 · Fundraising $183,619$5,488,488
Part X · Balance sheet $4,346,134 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $36,709$35,440
X-2 Savings and temporary cash investmentsStart of year $143,848$307,247
X-3 Pledges and grants receivableStart of year $257,073$313,212
X-4 Accounts receivableStart of year $649,617$462,354
X-9 Prepaid expenses and deferred chargesStart of year $34,067$4,233
X-10c Land, buildings and equipment, netStart of year $672,808$568,409
X-15 Other assetsStart of year $1,882,557$2,655,239
X-16 Total assetsStart of year $3,676,679$4,346,134
X-17 Accounts payable and accrued expensesStart of year $384,358$676,948
X-25 Other liabilitiesStart of year $0$703,148
X-26 Total liabilitiesStart of year $384,358$1,380,096
X-27 Net assets without donor restrictionsStart of year $3,019,126$2,509,277
X-28 Net assets with donor restrictionsStart of year $273,195$456,761
X-32 Total net assets or fund balancesStart of year $3,292,321$2,966,038
X-33 Total liabilities and net assetsStart of year $3,676,679$4,346,134
Part XI · Reconciliation of net assets $2,966,038 net assets at year end
XI-1 Total revenue$5,106,763
XI-2 Total expenses$5,488,488
XI-3 Revenue less expenses−$381,725
XI-4 Net assets at start of year$3,292,321
XI-9 Other changes in net assets$55,442
XI-10 Net assets at end of year$2,966,038

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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