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.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 31 volunteers and 88 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
3 of 5
filings with a surplus
Average surplus $110K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $1.6M in investments, Pt X · Ln 11–13
Fine: 0.6 months of spending in cash, plus $1.6M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$345K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.7M
+34% vs prior year
Spent
$5.9M
To programs
79%
Net assets
$12.4M
By yearFY2021–FY2025
Revenue
$5.7M
FY2025▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2021$3.4M
FY2022$3.6M
FY2023$3.3M
FY2024$4.3M
FY2025$5.7M
Expenses
$5.9M
FY2025▲ +37%
Tap a bar for its year
Expenses by fiscal year
FY2021$3.1M
FY2022$3.2M
FY2023$3.4M
FY2024$4.3M
FY2025$5.9M
Net assets
$12.4M
FY2025▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2021$4.8M
FY2022$4.3M
FY2023$3.7M
FY2024$13.3M
FY2025$12.4M

From the FY2025 Form 990 (year ending June 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 Aug 1981.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $4.6M Management & general 19% · $1.1M Fundraising 2% · $97K

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

18 people listed on the 990; $90K 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
Executive Director
$90,306Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Paula Detar$90,306$92,316$82,278$79,890$77,627

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 Corning Day Programs INC Corning 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 safe, enriching early childhood care and development for children.

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Provided by the organization

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1 program · $4.6M · in their own filed words · FY2024
01

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.

$4.6Mprogram 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
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$5.7M
Ln 12
Fees for servicesLn 2g$3.7M
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$106K
Money outPt IX
$5.9M
Ln 25
Programscol B$4.6M
Managementcol C$1.1M
Fundraisingcol D$97K
Owns and owesPt X
$12.4M
net assets · Ln 32
Cash and savingsLn 1–2$271K
Total assetsLn 16$12.8M
LiabilitiesLn 26$345K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Government grantsLn 1e$421K
Fundraising eventsLn 1c$65K
Fees for servicesLn 2g$3.7M
Investment incomeLn 3$106K
Other incomeLn 4–11$78K
Gains on assetsLn 7$35K
Total revenueLn 12$5.7M
Assets in detailPt X, end of year
CashLn 1$257K
SavingsLn 2$14K
Cash and savings togetherLn 1–2$271K
InvestmentsLn 11–13$1.6M
Land, buildings, equipmentLn 10c$474K
Other assetsLn 15$9.5M
Total assetsLn 16$12.8M
LiabilitiesLn 26$345K
Net assetsLn 32$12.4M
OperationsPt I, VI
EmployeesI 588
VolunteersI 631
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 FY25End FY25
Cash and savingsLn 1–2$764K$271K
InvestmentsLn 11–13$1.9M$1.6M
Land, buildings, equipmentLn 10c$253K$474K
Total assetsLn 16$13.8M$12.8M
LiabilitiesLn 26$445K$345K
Net assetsLn 32$13.3M$12.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$124K$30K$73K$21K
Other salaries and wagesLn 7$3.6M$3.1M$532K$34K
Other employee benefitsLn 9$820K$670K$137K$12K
Payroll taxesLn 10$312K$255K$52K$5K
Accounting feesLn 11c$26K$26K
Investment management feesLn 11f$5K$5K
Other fees for servicesLn 11g$266K$196K$70K
Office expensesLn 13$115K$72K$43K
Information technologyLn 14$96K$96K
Depreciation, depletion and amortizationLn 22$92K$21K$71K
InsuranceLn 23$38K$32K$6K
Other expenses (24a–d)Ln 24$310K$279K$7K$25K
All other expensesLn 24e$23K$13K$10K
Total functional expensesLn 25$5.9M$4.6M$1.1M$97K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $5.7M$5.9M−$113K$12.4M 990 PDF
FY2024 $4.3M$4.3M$4K$13.3M 990 PDF
FY2023 $3.3M$3.4M−$11K$3.7M 990 PDF
FY2022 $3.6M$3.2M$422K$4.3M 990 PDF
FY2021 $3.4M$3.1M$246K$4.8M 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 FY2025 990 (6 parts)
Part I · Summary $5,746,685 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,409,297$1,874,336
I-9 Program service revenuePrior year $2,697,148$3,688,060
I-10 Investment incomePrior year $81,745$106,255
I-11 Other revenuePrior year $86,210$78,034
I-12 Total revenuePrior year $4,274,400$5,746,685
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 $3,662,338$4,888,729
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $607,576$971,207
I-18 Total expensesPrior year $4,269,914$5,859,936
I-19 Revenue less expensesPrior year $4,486−$113,251
Part VI · Governance 17 of 17 board members independent, no flags
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
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 $5,746,685 across 11 lines filed
VIII-1a Federated campaigns$5,144
VIII-1c Fundraising events$64,572
VIII-1e Government grants$420,534
VIII-1f All other contributions, gifts and grants$1,384,086
VIII-1h Total contributions, gifts and grants$1,874,336
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,688,060$3,688,060
VIII-3 Investment incomeRelated to mission $71,550$71,550
VIII-7 Net gain or loss on sales of assetsRelated to mission $34,705$34,705
VIII-8 Net income from fundraising eventsExcluded from tax $27,942$27,942
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $50,092$50,092
VIII-12 Total revenueRelated to mission $3,844,407 · Unrelated business $0 · Excluded from tax $27,942$5,746,685
Part IX · Statement of functional expenses $5,859,936 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $30,147 · Management $72,759 · Fundraising $20,882$123,788
IX-7 Other salaries and wagesPrograms $3,066,805 · Management $531,743 · Fundraising $34,036$3,632,584
IX-9 Other employee benefitsPrograms $670,273 · Management $137,368 · Fundraising $12,466$820,107
IX-10 Payroll taxesPrograms $255,202 · Management $52,302 · Fundraising $4,746$312,250
IX-11c Accounting feesManagement $26,470$26,470
IX-11f Investment management feesManagement $4,897$4,897
IX-11g Other fees for servicesPrograms $195,811 · Management $69,818$265,629
IX-13 Office expensesPrograms $72,038 · Management $42,620$114,658
IX-14 Information technologyManagement $96,195$96,195
IX-22 Depreciation, depletion and amortizationPrograms $21,337 · Management $70,731$92,068
IX-23 InsurancePrograms $32,304 · Management $5,701$38,005
IX-24 Other expenses (24a–d)Programs $278,774 · Management $6,695 · Fundraising $24,797$310,266
IX-24e All other expensesPrograms $13,300 · Management $9,719$23,019
IX-25 Total functional expensesPrograms $4,635,991 · Management $1,127,018 · Fundraising $96,927$5,859,936
Part X · Balance sheet $12,759,449 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $275,796$257,357
X-2 Savings and temporary cash investmentsStart of year $488,508$13,699
X-3 Pledges and grants receivable$720,854
X-4 Accounts receivableStart of year $101,580$205,905
X-9 Prepaid expenses and deferred chargesStart of year $7,479$13,877
X-10c Land, buildings and equipment, netStart of year $253,277$474,237
X-11 Publicly traded securitiesStart of year $1,938,166$1,577,442
X-15 Other assetsStart of year $10,717,612$9,496,078
X-16 Total assetsStart of year $13,782,418$12,759,449
X-17 Accounts payable and accrued expensesStart of year $427,303$327,298
X-19 Deferred revenueStart of year $5,159$4,526
X-25 Other liabilitiesStart of year $12,070$12,943
X-26 Total liabilitiesStart of year $444,532$344,767
X-27 Net assets without donor restrictionsStart of year $2,501,114$2,839,668
X-28 Net assets with donor restrictionsStart of year $10,836,772$9,575,014
X-32 Total net assets or fund balancesStart of year $13,337,886$12,414,682
X-33 Total liabilities and net assetsStart of year $13,782,418$12,759,449
Part XI · Reconciliation of net assets $12,414,682 net assets at year end
XI-1 Total revenue$5,746,685
XI-2 Total expenses$5,859,936
XI-3 Revenue less expenses−$113,251
XI-4 Net assets at start of year$13,337,886
XI-5 Net unrealized gains (losses) on investments$111,154
XI-6 Donated services and use of facilities−$1,244,931
XI-8 Prior period adjustments$323,824
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,414,682

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

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