2019-05-02T10:39:01-05:00 2018-06-30 232896692 BBD LLP 1835 MARKET STREET 3RD FLOOR PHILADELPHIA PA 19103 990 2017-07-01 231676836 DAY CARE ASSOCIATION OF MONTGOMERY COUNTY INC DAYC 6106174550 201 SABINE AVENUE NARBERTH PA 19072 THOMAS SULPIZIO CHIEF FINANCIAL OFFICER 6106174550 2019-05-02 1 JENNIFER SOLOT P00749373 2155677770 50.203.243.162 2019-05-02 11:38:08 ED P 42EE97634FBA116BD812AEF6F3A565108EF8C38C 8837A190850F5CD245E5AA70DF77B417E26F19EE 2017 2019-02-21 02:37:17Z MONTGOMERY EARLY LEARNING CENTERS ANN O'BRIEN 201 SABINE AVENUE NARBERTH PA 19072 12718957 0 X MELC.ORG X 1963 PA TO HELP FAMILIES THRIVE BY PROVIDING SAFE, CONVENIENT, AND HIGHEST QUALITY LEARNING OPPORTUNITIES AND CARE FOR CHILDREN IN GREATER PHILADELPHIA. 15 15 283 60 0 0 4949954 5221718 7014357 7123673 28323 51048 0 0 11992634 12396439 0 0 0 0 8487845 8740091 0 0 222557 3537755 3623225 12025600 12363316 -32966 33123 3022635 2890934 1326443 1156266 1696192 1734668 X TO HELP FAMILIES THRIVE BY PROVIDING SAFE, CONVENIENT, AND HIGHEST QUALITY LEARNING OPPORTUNITIES AND CARE FOR CHILDREN IN GREATER PHILADELPHIA. 0 0 10152967 7123673 MONTGOMERY EARLY LEARNING CENTERS (THE ORGANIZATION") IS A PENNSYLVANIA TAX-EXEMPT, NONPROFIT ORGANIZATION FOUNDED IN 1963 AS THE DAY CARE ASSOCIATION OF MONTGOMERY COUNTY, INC. (STILL OUR CORPORATE NAME). OUR PRIMARY PURPOSE IS TO HELP FAMILIES THRIVE BY PROVIDING SAFE, CONVENIENT AND HIGHEST QUALITY LEARNING OPPORTUNITIES AND CARE FOR CHILDREN IN GREATER PHILADELPHIA. WITH AN ARRAY OF EARLY CHILDHOOD EDUCATION ("ECE") AND OUT OF SCHOOL TIME ("OST") PROGRAMS LED BY TRUSTED PROFESSIONALS, WE STRIVE TO ENGAGE FAMILIES AND HAVE A MEASURABLE IMPACT ON CHILDREN'S HEALTH, DEVELOPMENT, SCHOOL READINESS AND LIFELONG SUCCESS. ECE PROGRAMS ARE COMPRISED OF INFANT, TODDLER, PRESCHOOL AND PRE-K PROGRAMS FUNDED BY A MIX OF REVENUE SOURCES INCLUDING HEAD START, EARLY HEAD START, PRE-K COUNTS, PENNSYLVANIA STATE SUBSIDIES AND PRIVATE PAY FAMILIES AT FIVE SITES. OST PROGRAMS PROVIDE BEFORE AND/OR AFTER SCHOOL CARE AND SUMMER CAMPS TO CHILDREN IN THREE SCHOOL DISTRICTS. WE ALSO OFFER KINDERGARTEN JR. AND KINDERGARTEN ENRICHMENT PROGRAMS IN ONE OF OUR EXISTING CENTERS.SINCE OUR INCEPTION, OUR COMMITMENT TO EXCELLENCE IS NATIONALLY RECOGNIZED BY MULTIPLE AGENCIES INCLUDING: NAEYC (NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN), NAA (NATIONAL AFTERSCHOOL ASSOCIATION) AND COA (COUNCIL ON ACCREDITATION). IN ADDITION, ALL OF OUR ECE AND OST CENTERS HAVE ACHIEVED EITHER A STAR 3 OR 4 RATING (OUT OF 4) IN PENNSYLVANIA'S KEYSTONE STARS PROGRAM. THIS PROGRAM RATES QUALITY BASED ON STAFF EDUCATION, LEARNING ENVIRONMENT, LEADERSHIP AND MANAGEMENT, AND FAMILY AND COMMUNITY PARTNERSHIPS. OUR PROGRAMS SERVED A TOTAL OF OVER 1,400 CHILDREN IN THE PAST YEAR.UNIQUE TO A CHILD CARE PROVIDER, WE HAVE A PROFESSIONAL DEVELOPMENT AND TECHNICAL ASSISTANCE UNIT, PROFESSIONAL DEVELOPMENT DIMENSIONS ("PD DIMENSIONS"), WHICH PROVIDES SERVICES TO HELP ENSURE THAT TEACHERS HAVE THE CURRENT TOOLS AND RESOURCES TO PROVIDE THE HIGHEST QUALITY OF CARE AND EDUCATION TO ALL FAMILIES AND CHILDREN. 10152967 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 0 0 0 0 1 32 0 1 283 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X THOMAS SULPIZIO CFO 6106174550 201 SABINE AVENUE NARBERTH PA 19072 EDWARD TRAINOR PRESIDENT 1.00 X X 0 0 0 SURGE GHOSH VICE PRESIDENT 1.00 X X 0 0 0 REBECCA ROSENBERGER SMOLEN SECRETARY 1.00 X X 0 0 0 JEFFREY LEBER TREASURER THRU 6.30.18 1.00 X X 0 0 0 ANN MARIE BELL MEMBER 1.00 X 0 0 0 STEPHANIE LIM CAPELLO MEMBER 1.00 X 0 0 0 ALEX EPSTEIN MEMBER 1.00 X 0 0 0 SARAH GIBBONS MEMBER 1.00 X 0 0 0 IVAN HASKELL MEMBER 1.00 X 0 0 0 DOUG MARTINDALE MEMBER 1.00 X 0 0 0 TONIA PATTERSON MEMBER 1.00 X 0 0 0 NINA SPIZER MEMBER 1.00 X 0 0 0 JASON TRAVIS MEMBER 1.00 X 0 0 0 JOHN UNGAR ESQ MEMBER 1.00 X 0 0 0 LINDSAY PSULKOWSKI MEMBER 1.00 X 0 0 0 IVY KUSINGA MEMBER THRU 5.2018 1.00 X 0 0 0 ANN O'BRIEN CHIEF EXECUTIVE OFFICER 40.00 X 168087 0 23813 THOMAS SULPIZIO CHIEF FINANCIAL OFFICER 40.00 X 95695 0 19191 JUDY WITMER CHIEF PROGRAM OFFICER 40.00 X 107447 0 8439 371229 0 51443 2 0 1 0 YOUR PART-TIME CONTROLLER LLC 1500 WALNUT ST SUITE 1200 PHILADELPHIA PA 19102 ACCOUNTING 142555 1 395066 1820298 3006354 6252 5221718 CHILD CARE FEES - PRIVATE 624410 6816803 6816803 SUBSIDIZED FEES 624410 240146 240146 APPLICATIONS & OTHER 624410 66724 66724 7123673 28130 28130 345436 322518 22918 22918 22918 12396439 7123673 0 51048 477688 62205 384215 31268 6625408 5842495 675799 107114 96549 74697 19309 2543 1035549 896880 119368 19301 504897 425562 69981 9354 150209 3689 146520 8670 8670 403732 152123 248633 2976 42014 31713 3434 6867 234495 132998 90965 10532 1521158 1401881 98076 21201 30486 19048 10294 1144 251 251 113204 101884 10188 1132 DIRECT CHILDREN RELATED 867730 791004 76726 CREDIT CARD AND SERVICE 183067 183067 OTHER EXPENSES 32055 13083 11399 7573 SUBSCRIPTIONS 31224 15708 13964 1552 4930 4930 12363316 10152967 1987792 222557 723548 231259 118282 601197 401495 245712 229047 230728 104223 180258 976046 627150 406876 348896 1039164 1052884 3022635 2890934 863193 724072 463250 432194 1326443 1156266 X 1604049 1642269 92143 92399 1696192 1734668 3022635 2890934 33123 5353 0 X 0 1 X 1 1 1 X 4661572 5616504 5485326 4949954 5221718 25935074 4661572 5616504 5485326 4949954 5221718 25935074 25935074 81556 15064 35619 16374 28130 176743 26111817 32787215 0.99320 0.99310 X 576917 371325 205592 399129 255825 143304 348896 X 12560322 5353 167200 172553 12387769 8670 8670 12396439 12521846 167200 167200 12354646 8670 8670 12363316 PART X, LINE 2: GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY, IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X 1 1 X 0 0 0 0 0 0 0 0 0 ANN O'BRIEN CHIEF EXECUTIVE OFFICER 168087 0 0 0 0 0 7109 0 16704 0 191900 0 0 0 PART I, LINE 1A THE ORGANIZATION MAKES AVAILABLE A CORPORATE CREDIT CARD TO KEY MANAGEMENT STAFF AND ALL CENTER DIRECTORS AS A CONVENIENCE FOR BUSINESS USE PURPOSES ONLY. PRIOR TO RECEIVING AND USING THE CARD, EACH ASSIGNED USER MUST AGREE TO AND SIGN A USER AGREEMENT, WHICH AMONG OTHER THINGS, DISCLOSES PERMITTED USES, DOCUMENTATION REQUIREMENTS, RECONCILIATION AND REPORTING RESPONSIBILITIES, AND CONSEQUENCES OF NOT COMPLYING WITH THE AGREEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY THE AUDITORS BASED ON INFORMATION CONTAINED IN THE AUDITED FINANCIAL STATEMENTS AND OTHER INFORMATION PROVIDED BY MANAGEMENT. THE DRAFT OF THE 990 IS REVIEWED IN DETAIL BY THE CFO AND IS MADE AVAILABLE TO THE AUDIT AND FINANCE COMMITTEES OF THE BOARD FOR REVIEW, THEN TO THE ENTIRE BOARD FOR APPROVAL AND SUBMISSION TO IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, MEMBERS OF THE BOARD OF DIRECTORS AND ALL EMPLOYEES WITH PURCHASING POWER ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT DISCLOSING ALL POTENTIAL CONFLICTS, SO THAT ANY SUCH POTENTIAL CONFLICTS ARE KNOWN AND CONSIDERED PRIOR TO THE ORGANIZATION ENTERING INTO ANY SIGNIFICANT PURCHASES OR BUSINESS AGREEMENTS. THE CFO OVERSEES THIS PROCESS AND MONITORS THE RESPONSES. ANY ACTUAL OR POTENTIAL CONFLICTS WOULD FIRST BE BROUGHT TO THE ATTENTION OF THE FINANCE COMMITTEE, THEN TO THE FULL BOARD IF NECESSARY. PERSONS COVERED BY THIS POLICY WHO ARE DETERMINED TO HAVE A CONFLICT WOULD BE REQUIRED TO RECUSE THEMSELVES FROM DISCUSSION AND VOTING ON THE RELATED MATTER. FOR THE YEAR ENDED JUNE 30, 2018, NO UNKNOWN POTENTIAL CONFLICTS OF INTEREST WERE IDENTIFIED VIA THIS PROCESS. FORM 990, PART VI, SECTION B, LINE 15 CEO SALARY, AND BONUS IF ANY, IS DECIDED UPON BY THE BOARD OF DIRECTORS DURING THE ANNUAL PERFORMANCE EVALUATION PROCESS. CONSIDERATION IS GIVEN TO COMPENSATION PAID FOR THIS POSITION AT COMPARABLE ORGANIZATIONS. SALARIES, AND BONUS IF ANY, OF OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED INITIALLY DURING THE ANNUAL PERFORMANCE EVALUATION PROCESS BY THE CEO WITH REVIEW AND APPROVAL BY THE BOARD. CONSIDERATION IS GIVEN TO COMPENSATION PAID FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.