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Nonprofiteer
← J CENTER FOR EARLY LEARNING INC

Form 990 for tax year 2023

Filed by J CENTER FOR EARLY LEARNING INC.

Totals

Total revenue
$856,859
Total expenses
$885,833
Contributions and grants received
$118,210
Grants paid
$0
Program service revenue
$713,411
Investment income
$9,274
Other revenue
$15,964
Total assets, end of year
$1,012,517
Total liabilities, end of year
$58,728
Net assets or fund balances, end of year
$953,789
Program services expenses (Part IX)
$802,206
Management and general expenses
$83,596
Fundraising expenses
$31
Program service expenses (Part III)
$802,206

Program services were 90.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $118,210

  • 2a · Program service revenue: PRESCHOOL

    total $713,411 · related or exempt $713,411

  • 3 · Investment income

    total $9,274 · excluded $9,274

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: SALES

    total $15,964 · related or exempt $15,964

  • 11e · Other revenue, total

    $15,964

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $504,478 · program services $504,478 · management and general $0 · fundraising $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $105,954 · program services $105,954 · management and general $0 · fundraising $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $4,935 · program services $0 · management and general $4,935 · fundraising $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $3,796 · program services $1,139 · management and general $2,657 · fundraising $0

  • 12 · Advertising and promotion

    total $742 · program services $0 · management and general $742 · fundraising $0

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $44,299 · program services $16,375 · management and general $27,924 · fundraising $0

  • 17 · Travel

    total $73 · program services $73 · management and general $0 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $8,338 · program services $7,671 · management and general $667 · fundraising $0

  • 23 · Insurance

    total $11,012 · program services $0 · management and general $11,012 · fundraising $0

  • 24a · Other expenses: FOOD EXPENSE

    total $56,106 · program services $50,038 · management and general $6,068 · fundraising $0

  • 24b · Other expenses: PLAYGROUND EXPENSES

    total $35,676 · program services $35,676 · management and general $0 · fundraising $0

  • 24c · Other expenses: SUPPLIES EXPENSE

    total $38,971 · program services $36,234 · management and general $2,737 · fundraising $0

  • 24d · Other expenses: PROGRAM/EVENT EXPENSE

    total $26,117 · program services $26,117 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $45,336 · program services $18,451 · management and general $26,854 · fundraising $31

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $165,775 · end of year $74,127

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $9,368

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,249 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $102,298

  • 10b · Land, buildings and equipment: accumulated depreciation

    $47,397

  • 10c · Land, buildings and equipment, net

    beginning of year $63,239 · end of year $54,901

  • 11 · Investments: publicly traded securities

    beginning of year $335,246 · end of year $374,121

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $500,000 · end of year $500,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $35,278 · end of year $0

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $78,620 · end of year $54,698

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $3,185 · end of year $4,030

  • 27 · Net assets without donor restrictions

    beginning of year $950,426 · end of year $953,789

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

THE J CENTER FOR EARLY LEARNING IS PASSIONATE ABOUT PROVIDING AN INNOVATIVE LEARNING ENVIRONMENT FOR EL PASO'S YOUTH AGES 18 MONTHS THRU 6 YEARS OLD. THE SCHOOL EMBRACES FAMILIES FROM ALL BACKGROUNDS, WHILE TEACHING CORE JEWISH VALUES OF COMMUNITY, TOLERANCE, AND RESPECT. TEACHERS WORK COLLABORATIVELY TO CREATE ENVIRONMENTS AND EXPERIENCES THAT SPARK WONDER AND CREATIVITY, BUILD CONFIDENCE SKILLS, ALLOW CHILDREN TO EXPLORE MATERIALS, AND ENCOURAGE QUESTIONING MINDS. WE PARTNER EXTENSIVELY WITH FAMILIES AND COMMUNITY MEMBERS TO ENRICH OUR SCHOOL ENVIRONMENT. WE ARE CARETAKERS OF EACH OTHER, OUR SCHOOL COMMUNITY, OUR CITY, AND OUR PLANET.

Activities or mission (Part I)

THE J CENTER FOR EARLY LEARNING IS PASSIONATE ABOUT PROVIDING AN INNOVATIVE LEARNING ENVIRONMENT FOR EL PASO'S PRESCHOOL-AGED YOUTH.

  • THE J CENTER FOR EARLY LEARNING IS A JEWISH PRESCHOOL OPEN TO PEOPLE OF ALL FAITHS AND BACKGROUNDS AND RUNS FROM AUGUST THROUGH MAY. THE J CENTER IS A JEWISH REGGIO INSPIRED PRESCHOOL SERVING AGES 18 MONTHS THRU 6 YEARS OLD THAT WILL PROVIDE A NURTURING ENVIRONMENT IN WHICH YOUNG CHILDREN CAN GROW AND LEARN. TEACHERS ENGAGE CHILDREN'S MINDS EACH DAY THROUGH EXPLORATION OF NEW IDEAS IN MATH, SCIENCE, LITERACY AND SOCIAL STUDIES. AS OUR STUDENTS ARE PREPARING FOR KINDERGARTEN, THEY ARE PREPARING FOR LIFE! RESEARCH HAS SHOWN THAT STRONG COMMUNICATION AND COLLABORATION SKILS ARE CRUCIAL FOR LATER SUCCESS IN SCHOOL AND BEYOND, AND THESE SKILLS ARE DEVELOPED DURING THE EARLY CHILDHOOD YEARS. WE UNDERSTAND THAT CHILDREN ACQUIRE SKILLS AND ABILITIES ALONG INDIVIDUAL TIMETABLES, AND WE RECOGNIZE THAT THE ROLE OF THE TEACHERS IS TO CAREFULLY CRAFT OPPORTUNITIES FOR DISCOVERY THAT ALLOW CHILDREN TO REACH THEIR FULL POTENTIAL. WE ARE COMMITTED TO ENRICHING AND EDUCATING THE CHILDREN THROUGH MEANINGFUL LEARNING EXPERIENCES THAT FOSTER THE DEVELOPMENT OF THE WHOLE CHILD. BECAUSE OF OUR JOINT FOCUS ON STRONG PRE-ACADEMICS AND COLLABORATION, CHILDREN WHO GRADUATE FROM THE J CENTER WILL BE WELL-PREPARED FOR ANY SCHOOL EXPERIENCE THEIR PARENTS CHOOSE FOR THEM IN THE FUTURE.

    Expenses $802,206 · Revenue $713,411

  • CAMP SHAMAYIM RUNS EIGHT ONE-WEEK CAMPS DURING JUNE AND JULY FOR CAMPERS AGE 18 MONTHS THRU KINDERGARTEN. THE MONDAY THROUGH FRIDAY CAMP FOCUSES ON DIFFERENT THEMES EACH WEEK AND ALWAYS INCLUDES A FRIDAY SPLASH DAY. CAMP RUNS 8:30 A.M. TO 2:30 P.M. WITH AN EARLY EINSTEIN'S PROGRAM AT 7:00 A.M. AND AFTERNOON ADVENTURERS UNTIL 6:00 P.M.

As filed on the 2023 return.

Listed in Part VII

  • Elena Grasheim Murray

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2.5

  • Stuart Shiloff

    TREASURER

    Total calculated
    $0
    Hours/week
    2.5

  • Stephanie Calvo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lauren Fenenbock

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mila Martinez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Nancy Spitz Shiloff

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sergey Shimunov

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2.5

  • Cynthia Wiltshire

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Robyn Pinilla

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kimberly Frank

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ray Aguilar

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 December 2024
IRS schema version
2023v5.1
Source object
202413419349301211

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