2026-05-07T12:57:54-05:00 2025-08-31 231406493 MORISON COGEN LLP 484 NORRISTOWN RD STE 100 BLUE BELL PA 19422 990 2024-09-01 231352554 FEDERATION DAY CARE SERVICES D/B/A FEDERATION EARLY LEARNING SERVICES FEDE 2156767550 10700 JAMISON AVENUE PHILADELPHIA PA 19116 SENATE ALEXANDER CEO 2156767550 2026-03-13 1 0 BENJAMIN A PIAZZA CPA P01014318 2674403000 2026-02-27 2024 2025-03-06 01:10:19Z FEDERATION EARLY LEARNING SERVICES SENATE ALEXANDER 10700 JAMISON AVENUE PHILADELPHIA PA 19116 9126617 0 X WWW.FELSKIDS.ORG X 1911 PA TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORTING SERVICES FOR THEIR PARENTS IN THE PHILADELPHIA AREA. 19 19 222 177 0 0 311576 142068 7865386 8055986 425387 260329 6800 570189 8609149 9028572 0 0 0 0 6263031 6084968 0 0 136959 3176260 3642137 9439291 9727105 -830142 -698533 4608661 4556441 2314440 2893258 2294221 1663183 X FEDERATION EARLY LEARNING SERVICES (FELS) PROVIDES EXCELLENCE IN CHILDCARE AND EARLY CHILDHOOD EDUCATION FOR ALL FAMILIES FROM DIVERSE BACKGROUNDS THROUGHOUT THE DELAWARE VALLEY. BUILT ON A FOUNDATION OF JEWISH VALUES AND TRADITIONS FOR OVER A CENTURY, FELS IS A RECOGNIZED LEADER, HELPING FAMILIES ACCESS AFFORDABLE CHILDCARE, PROVIDING INNOVATIVE PROGRAMS FOR CHILDREN, AND CONSULTATION SERVICES TO THE EARLY CHILDHOOD COMMUNITY. 0 0 7674869 8062501 FELS OPERATES FIVE CENTERS IN THE GREATER PHILADELPHIA AREA FOR APPROXIMATELY 450 CHILDREN RANGING FROM SIX WEEKS TO 12 YEARS OLD. FIFTY-ONE PERCENT OF FELS CHILDREN ARE FROM LOW-INCOME, WORKING FAMILIES, AND FIFTY PERCENT LIVE IN SINGLE-PARENT HOUSEHOLDS.FELS PROVIDES EXCELLENCE IN EARLY CHILDHOOD EDUCATION FOR FAMILIES FROM DIVERSE ECONOMIC, RELIGIOUS, AND RACIAL BACKGROUNDS THROUGHOUT THE DELAWARE VALLEY. WITH NATIONAL AND STATE-ACCREDITED PROGRAMS, FELS UPHOLDS THE HIGHEST LEARNING AND SAFETY STANDARDS. BUILT ON A FOUNDATION OF JEWISH VALUES AND TRADITIONS, FELS IS A RECOGNIZED LEADER IN HELPING FAMILIES ACCESS AFFORDABLE CHILD CARE OF THE HIGHEST STANDARDS AND PROVIDING INNOVATIVE PROGRAMS FOR CHILDREN. WE HONOR AND RESPECT THE INCREDIBLE DIVERSITY AND CULTURAL DIFFERENCES OF ALL CHILDREN ENROLLED AND STAFF WORKING IN OUR PROGRAMS, AND OUR NON-SECTARIAN POLICIES PROMOTE DIVERSITY, EQUITY, AND INCLUSION. 7674869 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 61 0 1 222 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X FEDERATION DAY CARE SERVICES 2156767550 10700 JAMISON AVENUE PHILADELPHIA PA 19116 JOANNE KRUEGER CHAIR 1.50 0.50 X X 0 0 0 SCOTT SCHWARTZ TREASURER 1.50 0.50 X X 0 0 0 RYAN UDELL RECORDING SECRETARY 1.50 0.50 X X 0 0 0 MICHAEL DUBIN CORRESPONDING SECRETARY 1.50 0.50 X X 0 0 0 CATHY SEILER HONORARY LIFE DIRECTOR 0.75 0.25 X 0 0 0 DAVID POLLACK HONORARY LIFE DIRECTOR 0.75 0.25 X 0 0 0 MARCIA WASSERMAN HONORARY LIFE DIRECTOR 0.75 0.25 X 0 0 0 RONALD PERILSTEIN HONORARY LIFE DIRECTOR 0.75 0.25 X 0 0 0 SCOTT BARSKY HONORARY LIFE DIRECTOR 0.75 0.25 X 0 0 0 STEVEN GABLE HONORARY LIFE DIRECTOR 0.75 0.25 X 0 0 0 EVAN SEGAL HONORARY LIFE DIRECTOR 0.75 0.25 X 0 0 0 ALLISON GOLDIS BOARD MEMBER 0.75 0.25 X 0 0 0 ARDATH A WEISS BOARD MEMBER 0.75 0.25 X 0 0 0 CAROL BLANK BARSH BOARD MEMBER 0.75 0.25 X 0 0 0 DEBORAH BRECHER BOARD MEMBER 0.75 0.25 X 0 0 0 ELLEN FRIEDMAN BOARD MEMBER 0.75 0.25 X 0 0 0 HALIE W O'SHEA BOARD MEMBER 0.75 0.25 X 0 0 0 MICHAEL KOFFLER BOARD MEMBER 0.75 0.25 X 0 0 0 ELLEN HARRIS BOARD MEMBER 0.75 0.25 X 0 0 0 DAVID PUDLIN TRUSTEE 0.75 0.25 X 0 0 0 GAIL ROSENBERG TRUSTEE 0.75 0.25 X 0 0 0 ILENE GARLIN TRUSTEE 0.75 0.25 X 0 0 0 JILL KLEEMAN TRUSTEE 0.75 0.25 X 0 0 0 TAKAAKI AGAWA FORMER PRESIDENT & CEO 38.00 2.00 X 196103 0 5836 PAMELA THOMAS INTERIM PRESIDENT/CEO & CFO 38.00 2.00 X 166621 0 18341 362724 0 24177 2 0 1 0 CHILD CARE CAREERS 2000 SIERRA POINT PKWY SUITE 702 BRISBANE CA 94005 TEMPORARY EMPLOYMENT SERVICE 836386 NOVICK BROTHERS 3660 S LAWRENCE ST PHILADELPHIA PA 19148 FOOD PURCHASE 289418 KAMAL ELSHERIF 5026 CENTRAL AVENUE OCEAN CITY NJ 08226 CLEANING AND FOOD SERVICE 276332 ALVAREZ & MARSAL HOLDINGS LLC 600 MADISON AVE 8TH FLOOR NEW YORK NY 10022 BUSINESS CONSULTING 155000 ZOG INC 595 BETHLEHEM PIKE MONTGOMERYVILLE PA 18936 IT SERVICES 116048 5 595 141473 142068 CHILD CARE FEES 624410 8055986 8055986 8055986 91442 91442 266932 98045 168887 168887 168887 EMPLOYEE RETENTION CRE 900099 563674 563674 OTHER REVENUE 900099 6515 6515 570189 9028572 8062501 0 824003 X 420000 331325 81634 7041 4793549 3781482 931708 80359 82676 63681 17705 1290 404728 311369 87070 6289 384015 295787 82238 5990 25071 4646 20425 36999 23352 13523 124 30978 30978 1808829 1404367 403670 792 56472 35292 16775 4405 202682 66079 133745 2858 85473 85473 5963 1723 4240 42562 37740 4422 400 4104 4104 138971 110698 28273 138422 132888 5534 REPAIRS AND MAINTENANCE 626968 605657 21311 PROGRAM SUPPLIES AND MA 162411 161749 662 UTILITIES 151040 140331 10709 TELEPHONE 57618 46409 11209 67574 34821 5342 27411 9727105 7674869 1915277 136959 1350 1350 123110 142985 310920 365044 33606 89225 7478796 6971930 561326 506866 3308245 3272666 270104 178305 4608661 4556441 411983 656258 154105 192106 141409 132091 1606943 1912803 2314440 2893258 X 2262156 1726241 32065 -63058 2294221 1663183 4608661 4556441 -698533 67495 0 X X 0 1 X 1 1 1 X 3451047 3950600 1540316 311576 142068 9395607 3451047 3950600 1540316 311576 142068 9395607 9395607 72701 95736 98362 95617 91442 453858 65209 3795 4870 6800 570189 650863 10500328 31972508 0.89480 0.94470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 815893 815893 0 4342438 4038192 304246 2320465 2117845 202620 506866 ENROLLMENT DEPOSITS 61567 DUE TO JOINT VENTURES 39648 DUE TO FEDERATION DAY CARE FOUNDATION 1574691 LEASE LIABILITIES 178305 PRE-K COUNTS PROGRAM ADVANCES 58592 1912803 X 1 0 0 0 0 0 0 0 0 TAKAAKI AGAWA FORMER PRESIDENT & CEO 196103 0 0 0 0 0 0 0 5836 0 201939 0 0 0 PAMELA THOMAS INTERIM PRESIDENT/CEO & CFO 166621 0 0 0 0 0 0 0 18341 0 184962 0 0 0 FORM 990, PART I, LINE 1 - DESCRIPTION OF ORGANIZATION MISSION: TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORT SERVICES FOR PARENTS IN THE PHILADELPHIA AREA. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY THE OUTSIDE CPA FIRM AND REVIEWED BY THE PRESIDENT AND CEO, CFO AND OPERATIONS COMMITTEE OF THE BOARD BEFORE FILING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT BOARD AND EXECUTIVE COMMITTEE MEETINGS. IN ADDITION, EACH BOARD MEMBER ANNUALLY COMPLETES A DISCLOSURE FORM IDENTIFYING ANY POTENTIAL CONFLICT. WHEN THE CEO AND CFO IDENTIFY TRANSACTIONS WITH A BOARD MEMBER, THEY ANALYZE POTENTIAL OR ACTUAL CONFLICTS AND ANY ISSUES ARE ADDRESSED. FORM 990, PART VI, SECTION B, LINE 15 THE INITIAL COMPENSATION WAS DETERMINED BY A BOARD COMMITTEE AND TOOK INTO CONSIDERATION COMPARABLE MARKET COMPENSATION PACKAGES. SUBSEQUENT SALARY INCREASES ARE BASED ON WRITTEN PERFORMANCE REVIEWS AND FOLLOW AN INCREMENTAL RATE SCHEDULE USED FOR ALL EMPLOYEES. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS (A SUBCOMMITTEE OF THE LEADERSHIP COMMITTEE) IS RESPONSIBLE FOR REVIEWING COMPENSATION FOR HIGHLY COMPENSATED STAFF. SALARY INCREASES FOLLOW AN INCREMENTAL RATE SCHEDULE USED FOR ALL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 FURNISHED UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS & SPECIALISTS: PROGRAM SERVICE EXPENSES 82,409. MANAGEMENT AND GENERAL EXPENSES 325,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 408,159. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 850,068. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 850,068. FOOD & FOOD SERVICE: PROGRAM SERVICE EXPENSES 387,738. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 387,738. BANK CHARGES AND FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 29,189. FUNDRAISING EXPENSES 343. TOTAL EXPENSES 29,532. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 84,152. MANAGEMENT AND GENERAL EXPENSES 48,731. FUNDRAISING EXPENSES 449. TOTAL EXPENSES 133,332. FORM 990, PART XII, LINE 2C NO CHANGE. FEDERATION DAY CARE FOUNDATION INC 10700 JAMISION AVENUE PHILADELPHIA PA 19116 232631072 SUPPORT ORGANIZATION FOR FEDERATION EARLY LEARNING SERVICES PA 501(C)(3) 509(A)3, TYPE 1 FEDERATION EARLY LEARNING SERVICES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 FEDERATION DAY CARE FOUNDATIONINC N 0 FEDERATION DAY CARE FOUNDATIONINC O 0