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← MID-HUDSON VALLEY EARLY EDUCATION CENTER

Form 990 for tax year 2024

Filed by MID-HUDSON VALLEY EARLY EDUCATION CENTER.

Totals

Total revenue
$10,018,713
Total expenses
$10,441,095
Contributions and grants received
$626,537
Grants paid
$0
Program service revenue
$9,392,115
Investment income
$0
Other revenue
$61
Total assets, end of year
$4,440,767
Total liabilities, end of year
$10,644,012
Net assets or fund balances, end of year
-$6,203,245
Program services expenses (Part IX)
$9,817,047
Management and general expenses
$624,048
Fundraising expenses
$0
Program service expenses (Part III)
$9,817,047

Program services were 94.0% 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

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $626,537

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: PRESCHOOL TUITION FEES

    total $8,041,806 · related or exempt $8,041,806 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: DAYCARE TUITION FEES

    total $920,307 · related or exempt $920,307 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: DAYCARE UNIVERSAL PRE-K

    total $430,002 · related or exempt $430,002 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8c · Net income from fundraising events

    total $0

  • 11a · Other revenue: MISCELLANEOUS

    total $61 · related or exempt $0 · unrelated business $0 · excluded $61

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $61

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 11b · Fees: legal

    total $6,580 · program services $0 · management and general $6,580

  • 11c · Fees: accounting

    total $144,201 · program services $136,991 · management and general $7,210

  • 11g · Fees: other

    total $100,246 · program services $95,234 · management and general $5,012 · fundraising $0

  • 12 · Advertising and promotion

    total -$252 · program services -$252

  • 13 · Office expenses

    total $158,924 · program services $151,490 · management and general $7,434

  • 14 · Information technology

    total $32,324 · program services $30,708 · management and general $1,616

  • 16 · Occupancy

    total $654,394 · program services $621,674 · management and general $32,720

  • 19 · Conferences, conventions and meetings

    total $8,179 · program services $7,770 · management and general $409

  • 20 · Interest

    total $425,459 · program services $404,186 · management and general $21,273

  • 22 · Depreciation, depletion and amortization

    total $103,690 · program services $98,506 · management and general $5,184

  • 23 · Insurance

    total $76,757 · program services $72,919 · management and general $3,838

  • 24a · Other expenses: PURCHASED SERVICES

    total $8,456,384 · program services $8,033,565 · management and general $422,819

  • 24b · Other expenses: FOOD SUPPLIES

    total $27,720 · program services $27,720 · management and general $0

  • 24c · Other expenses: OPERATING SUPPLIES

    total $40,768 · program services $39,696 · management and general $1,072

  • 24d · Other expenses: HOUSEKEEPING

    total $99,900 · program services $0 · management and general $99,900

  • 24e · All other expenses

    total $105,821 · program services $96,840 · management and general $8,981 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $90,776 · end of year $261,429

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $208,301 · end of year $135,949

  • 4 · Accounts receivable

    beginning of year $3,625,709 · end of year $2,077,463

  • 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 $32,962 · end of year $46,865

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

    $2,748,172

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

    $829,111

  • 10c · Land, buildings and equipment, net

    beginning of year $1,969,174 · end of year $1,919,061

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,620,243 · end of year $10,608,810

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $49,839 · end of year $1,595

  • 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 $37,703 · end of year $33,607

  • 27 · Net assets without donor restrictions

    beginning of year -$5,780,863 · end of year -$6,203,245

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

DEVELOP, MAINTAIN, AND ADVANCE PROGRAMS TO EMPOWER CHILDREN TO LEARN AND GROW THROUGH A VARIETY OF LEARNING OPPORTUNITIES AND EXPERIENCES.

Activities or mission (Part I)

DEVELOP, MAINTAIN, AND ADVANCE PROGRAMS TO EMPOWER SPECIAL NEEDS CHILDREN TO LEARN AND GROW THROUGH A VARIETY OF LEARNING OPPORTUNITIES AND EXPERIENCES.

  • THE SPECIAL NEEDS PRESCHOOL PROGRAM IS THE MID-HUDSON VALLEY'S LARGEST PROVIDER OF SERVICES TO CHILDREN FROM 18 MONTHS TO 5 YEARS OLD, SERVING THOSE DIAGNOSED WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES. THE PROGRAM PROVIDES SEVERAL APPROVED CLASSROOM MODELS WHICH PROVIDE INTERVENTION FOR PRESCHOOLERS WITH DISABILITIES. THE PROGRAM ALSO PROVIDES EVALUATION AND TREATMENT FOR SPEECH, HEARING, AND SWALLOWING.

    Expenses $8,372,219 · Revenue $8,041,806

  • THE EARLY EDUCATION CENTER PROVIDES DAYCARE SERVICES FOR CHILDREN FROM 6 WEEKS TO 5 YEARS OLD.

    Expenses $1,284,247 · Revenue $920,307

  • THE UPK PROGRAM PROVIDES UNIVERSAL PRE-KINDERGARTEN SERVICES FOR CHILDREN WITHIN THE SPACKENKILL SCHOOL DISTRICT.

    Expenses $160,581 · Revenue $430,002

As filed on the 2024 return.

Listed in Part VII

  • Barbara Kukowski

    CHAIRMAN (AS OF NOVEMBER 2024)

    Total calculated
    $633,286
    From this org
    $0
    From related orgs
    $598,163
    Other
    $35,123
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $542,594 related
    Bonus
    $0 + $32,569 related
    Other
    $0 + $23,000 related
    Deferred
    $0 + $1,200 related
    Nontaxable benefits
    $0 + $33,923 related
    Filer's total
    $0 + $633,286 related

  • Julie Switzer

    CHAIRMAN (RETIRED OCTOBER 2024)

    Total calculated
    $1,045,814
    From this org
    $0
    From related orgs
    $1,013,867
    Other
    $31,947
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $903,435 related
    Bonus
    $0 + $79,932 related
    Other
    $0 + $30,500 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $31,947 related
    Filer's total
    $0 + $1,045,814 related

  • Margaret Slomin

    DIRECTOR (TERMED OCTOBER 2024)

    Total calculated
    $206,790
    From this org
    $0
    From related orgs
    $169,363
    Other
    $37,427
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $144,607 related
    Bonus
    $0
    Other
    $0 + $24,756 related
    Deferred
    $0 + $36,862 related
    Nontaxable benefits
    $0 + $565 related
    Filer's total
    $0 + $206,790 related

  • Elissa Waliszewski

    BOARD MEMBER (STARTED NOVEMBER 2024)

    Total calculated
    $565,238
    From this org
    $0
    From related orgs
    $534,090
    Other
    $31,148
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $481,690 related
    Bonus
    $0 + $29,400 related
    Other
    $0 + $23,000 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $31,148 related
    Filer's total
    $0 + $565,238 related

  • John Morgan

    TREASURER

    Total calculated
    $874,531
    From this org
    $0
    From related orgs
    $839,830
    Other
    $34,701
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $759,361 related
    Bonus
    $0 + $34,469 related
    Other
    $0 + $46,000 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $34,701 related
    Filer's total
    $0 + $874,531 related

  • Joline Frey

    BOARD MEMBER

    Total calculated
    $369,570
    From this org
    $0
    From related orgs
    $312,997
    Other
    $56,573
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $262,460 related
    Bonus
    $0 + $20,037 related
    Other
    $0 + $30,500 related
    Deferred
    $0 + $43,526 related
    Nontaxable benefits
    $0 + $13,047 related
    Filer's total
    $0 + $369,570 related

  • James Crecco

    EXECUTIVE DIRECTOR (AS OF DECEMBER 2024)

    Total calculated
    $288,734
    From this org
    $0
    From related orgs
    $226,564
    Other
    $62,170
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $226,564 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $32,194 related
    Nontaxable benefits
    $0 + $29,976 related
    Filer's total
    $0 + $288,734 related

  • Sharon Marino

    EXECUTIVE DIRECTOR (TERMED DECEMBER 2024)

    Total calculated
    $353,127
    From this org
    $0
    From related orgs
    $319,834
    Other
    $33,293
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $290,981 related
    Bonus
    $0 + $28,853 related
    Other
    $0
    Deferred
    $0 + $3,190 related
    Nontaxable benefits
    $0 + $30,103 related
    Filer's total
    $0 + $353,127 related

  • Jodie Ceseratto

    DIRECTOR (AS OF NOVEMBER 2024)

    Total calculated
    $182,719
    From this org
    $0
    From related orgs
    $170,746
    Other
    $11,973
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $170,746 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $11,973 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $182,719 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

  • 4a · Severance or change-of-control payment

Answered no

  • 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

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
The organization is subject to the compensation policies and process established by its sole member with respect to the system of related entities under its direction. Pursuant to that process, the Personnel and Compensation Committee of the sole member's Board of Directors sets the level of total compensation (base salary and incentive compensation) and benefits provided to senior executives. To set total compensation levels, the Committee works with a national independent compensation consulting firm to ensure that executive compensation levels are reasonable and appropriate relative to similar positions in comparable organizations, based on objective survey data. Executives' total compensation opportunities include incentive compensation arrangements based on each executive's achievement of specific performance goals set forth at the start of each calendar year, the achievement of which is measured at the end of each calendar year by the CEO or the Board of Directors (depending on the role). Leaders in roles below the senior executive tier are not subject to this Board process, but are subject to compensation and benefit arrangements under the established policies and programs of the sole member. Under those policies and programs, all compensation arrangements are administered in a manner intended to ensure competitive positioning and to permit effective recruitment and retention, while not exceeding reasonable, fair market levels.
Schedule J, Part I, Line 4a Severance or change-of-control payment
THE FOLLOWING INDIVIDUAL RECEIVED SEVERENCE PAYMENTS DURING 2024: Margaret Slomin - $24,756

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • HUDSON RIVER NORTH INSURANCE LIMITED

    C Corporation · CAP INSURANCE · CJ

    Directly controlled by HA INC

  • NORTHEAST PROVIDER SOLUTIONS INC

    C Corporation · MSO & HEARING · NY

    Directly controlled by NA

  • WCHCC (BERMUDA) LIMITED

    C Corporation · CAP INSURANCE · BD

    Directly controlled by WMC NEW YORK

  • KINGSTON REGIONAL HEALTH CARE ENTERPRISE

    C Corporation · INVESTMENT · NY

    Directly controlled by HAH BWAY

  • MID HUDSON PHYSICIANS PC

    C Corporation · MEDICAL SVCS · NY

    Directly controlled by NA

  • BSCHS MEDICAL GROUP PC

    C Corporation · PHYSICIAN OFFICE · NJ

    Directly controlled by BSCHSI

  • HUDSON RIVER WEST INSURANCE LIMITED

    C Corporation · CAP INSURANCE · CJ

    Directly controlled by BSCHSI

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.1
Source object
202513169349308131

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