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Nonprofiteer
← FEDERATION DAY CARE SERVICES

Form 990 for tax year 2023

Filed by FEDERATION DAY CARE SERVICES.

Totals

Total revenue
$8,609,149
Total expenses
$9,439,291
Contributions and grants received
$311,576
Grants paid
$0
Program service revenue
$7,865,386
Investment income
$425,387
Other revenue
$6,800
Total assets, end of year
$4,608,661
Total liabilities, end of year
$2,314,440
Net assets or fund balances, end of year
$2,294,221
Program services expenses (Part IX)
$7,497,603
Management and general expenses
$1,671,326
Fundraising expenses
$270,362
Program service expenses (Part III)
$7,497,603

Program services were 79.4% 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.

  • 1a · Federated campaigns

    $1,663

  • 1f · All other contributions, gifts and grants

    $309,913

  • 2a · Program service revenue: CHILD CARE FEES

    total $7,865,386 · related or exempt $7,865,386

  • 3 · Investment income

    total $95,617 · excluded $95,617

  • 7a · Gross sales of assets other than inventory

    securities $1,154,782

  • 7b · Less cost or other basis and sales expenses

    securities $825,012

  • 7c · Gain or loss

    securities $329,770

  • 7d · Net gain or loss

    total $329,770 · excluded $329,770

  • 11a · Other revenue: OTHER REVENUE

    total $6,800 · related or exempt $6,800

  • 11e · Other revenue, total

    $6,800

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $406,285 · program services $318,246 · management and general $75,691 · fundraising $12,348

  • 7 · Other salaries and wages

    total $4,934,623 · program services $3,865,323 · management and general $919,327 · fundraising $149,973

  • 8 · Pension plan contributions

    total $88,900 · program services $67,235 · management and general $19,044 · fundraising $2,621

  • 9 · Other employee benefits

    total $444,467 · program services $335,626 · management and general $95,756 · fundraising $13,085

  • 10 · Payroll taxes

    total $388,756 · program services $294,017 · management and general $83,279 · fundraising $11,460

  • 11b · Fees: legal

    total $7,490 · program services $430 · management and general $7,060

  • 11c · Fees: accounting

    total $31,180 · program services $15,510 · management and general $15,218 · fundraising $452

  • 11f · Fees: investment management

    total $25,389 · management and general $25,389

  • 11g · Fees: other

    total $1,312,847 · program services $1,154,206 · management and general $146,293 · fundraising $12,348

  • 12 · Advertising and promotion

    total $93,209 · program services $31,860 · management and general $42,389 · fundraising $18,960

  • 13 · Office expenses

    total $227,962 · program services $79,558 · management and general $143,200 · fundraising $5,204

  • 16 · Occupancy

    total $82,384 · program services $82,384

  • 17 · Travel

    total $7,280 · program services $3,300 · management and general $3,780 · fundraising $200

  • 19 · Conferences, conventions and meetings

    total $64,870 · program services $57,377 · management and general $7,478 · fundraising $15

  • 20 · Interest

    total $4,022 · management and general $4,022

  • 22 · Depreciation, depletion and amortization

    total $177,755 · program services $153,580 · management and general $24,175

  • 23 · Insurance

    total $142,195 · program services $138,897 · management and general $3,298

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $544,462 · program services $525,218 · management and general $19,244

  • 24b · Other expenses: PROGRAM SUPPLIES AND MA

    total $169,724 · program services $168,759 · management and general $965

  • 24c · Other expenses: UTILITIES

    total $137,695 · program services $128,171 · management and general $9,524

  • 24d · Other expenses: TELEPHONE

    total $55,852 · program services $41,806 · management and general $14,046

  • 24e · All other expenses

    total $91,944 · program services $36,100 · management and general $12,148 · fundraising $43,696

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,350 · end of year $1,350

  • 2 · Savings and temporary cash investments

    beginning of year $448,991 · end of year $123,110

  • 4 · Accounts receivable

    beginning of year $306,164 · end of year $310,920

  • 9 · Prepaid expenses and deferred charges

    beginning of year $43,086 · end of year $33,606

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

    $7,394,286

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

    $6,832,960

  • 10c · Land, buildings and equipment, net

    beginning of year $604,309 · end of year $561,326

  • 11 · Investments: publicly traded securities

    beginning of year $3,232,031 · end of year $3,308,245

  • 15 · Other assets

    beginning of year $358,724 · end of year $270,104

  • 17 · Accounts payable and accrued expenses

    beginning of year $290,706 · end of year $411,983

  • 19 · Deferred revenue

    beginning of year $168,050 · end of year $154,105

  • 23 · Secured mortgages and notes payable

    beginning of year $412,639 · end of year $141,409

  • 25 · Other liabilities

    beginning of year $1,087,790 · end of year $1,606,943

  • 27 · Net assets without donor restrictions

    beginning of year $2,881,346 · end of year $2,262,156

  • 28 · Net assets with donor restrictions

    beginning of year $154,124 · end of year $32,065

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORTING SERVICES FOR THEIR PARENTS IN THE PHILADELPHIA AREA.

  • 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.

    Expenses $7,497,603 · Revenue $7,872,186

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • TAKAAKI AGAWA

    PRESIDENT & CEO

    Total calculated
    $201,729
    From this org
    $200,102
    From related orgs
    $0
    Other
    $1,627
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $200,102
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $1,627
    Filer's total
    $201,729

  • EVAN SEGAL

    CHAIR

    Total calculated
    $0
    Hours/week
    1.5 + 0.5 related

  • JOANNE KRUEGER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1.5 + 0.5 related

  • SCOTT B SCHWARTZ

    TREASURER

    Total calculated
    $0
    Hours/week
    1.5 + 0.5 related

  • MICHAEL DUBIN

    CORRESPONDING SECRETARY

    Total calculated
    $0
    Hours/week
    1.5 + 0.5 related

  • RYAN UDELL

    RECORDING SECRETARY

    Total calculated
    $0
    Hours/week
    1.5 + 0.5 related

  • CATHY SEILER

    HONORARY LIFE DIRECTORS

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • DAVID POLLACK

    HONORARY LIFE DIRECTORS

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • MARCIA WASSERMAN

    HONORARY LIFE DIRECTORS

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • RONALD PERILSTEIN

    HONORARY LIFE DIRECTORS

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • SCOTT BARSKY

    HONORARY LIFE DIRECTORS

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • STEVEN GABLE

    HONORARY LIFE DIRECTORS

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • ALLISON GOLDIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • ARDATH A WEISS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • DEBORAH BRECHER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • ELLEN DISTEFANO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • ELLEN FRIEDMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • ELLEN K HARRIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • GARY NOVICK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • HALIE W O'SHEA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • ILENE GARLIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • JILL KLEEMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • MICHAEL KOFFLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • LAURA DERRICK

    OBSERVER

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • DAVID PUDLIN

    TRUSTEES

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • GAIL ROSENBERG

    TRUSTEES

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • ROBERT A CLAIR

    TRUSTEES

    Total calculated
    $0
    Hours/week
    0.75 + 0.25 related

  • PAMELA THOMAS-EISLER

    VICE PRESIDENT & CFO

    Total calculated
    $174,673
    From this org
    $157,508
    From related orgs
    $0
    Other
    $17,165
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $157,508
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $17,165
    Filer's total
    $174,673

  • DAVID REINFELD

    DIRECTOR OF DEVELOPMENT

    Total calculated
    $111,339
    From this org
    $105,377
    From related orgs
    $0
    Other
    $5,962
    Hours/week
    38 + 2 related

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
19 June 2025
IRS schema version
2023v6.0
Source object
202511829349301011

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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