2023-11-15T07:42:40-08:00 2022-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2022-01-01 161167492 CORTLAND COUNTY CHILD DEVELOPMENT - DAY CARE PROGRAM INC CORT 6077589325 59 POMEROY STREET CORTLAND NY 13045 JENNY ROBINSON Executive Direc 2023-11-15 JENNY ROBINSON 999009999 true DEBORAH HAYDEN P00188232 6077565681 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 59 POMEROY STREET CORTLAND NY 13045 1446087 false X http://cortlandchilddevelopment.com X 1982 NY To provide daycare and child development services to residents of Cortland County 9 8 62 0 378199 505520 772821 778231 46850 19365 1255 7856 1199125 1310972 0 0 934162 970768 0 0 186958 192382 1121120 1163150 78005 147822 864392 908617 82177 73992 782215 834625 To provide daycare and child development services to residents of Cortland County false false 1083590 778231 To provide daycare and child development services to residents of Cortland County 1083590 true false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 62 true false false false false false false false 0 false false false false false false false false false false X 9 8 false false false false false false false true true false false true true true true true false true false false NY X LORRAINE BARBER 6077589325 59 POMEROY STREET CORTLAND NY 13045 X JENNY ROBINSON EXECUTIVE DIRECTOR 40.00 0.00 53280 0 0 CAREY PETERS Director 0.00 0.00 X 0 0 0 EMILY MORSE Director 0.00 0.00 X 0 0 0 LARA DISCENZA Director 0.00 0.00 X 0 0 0 NATHAN KRESSLER Director 0.00 0.00 X 0 0 0 KRISTIN PENNOCK Treasurer 0.00 0.00 X X 0 0 0 JESSICA BILEK Director 0.00 0.00 X 0 0 0 CHRISTINE FERRARO Chairman 0.00 0.00 X X 0 0 0 LORRAINE BARBER Director 0.00 0.00 X 0 0 0 JESSICA YOUNG Director 0.00 0.00 X 0 0 0 53280 0 false false false 0 364046 141474 505520 Childcare Fees 778231 778231 778231 15321 15321 0 0 0 139159 135115 4044 4044 4044 7856 7856 0 0 0 1310972 782275 15321 0 0 0 0 53280 50616 2664 0 800716 760680 40036 4787 4548 239 38040 36138 1902 73945 70248 3697 0 0 6400 6400 0 0 0 0 0 0 0 0 13457 12784 673 0 0 0 1927 1831 96 0 24133 22926 1207 9669 9186 483 Food and Milk 51762 51762 Instructional Materials 13692 13692 MAINTENANCE 10670 7469 3201 Supplies 9536 2861 6675 51136 38849 12287 1163150 1083590 79560 0 91762 21078 0 0 69603 345529 0 0 0 0 1521 0 921160 763237 179046 157923 511232 365928 0 0 0 11228 18159 864392 908617 16147 12193 10215 49600 46465 6215 15334 82177 73992 X 769215 820575 13000 14050 782215 834625 864392 908617 147822 -95412 X false true X true false X 138326 163927 124062 378199 505520 1310034 902397 914117 575915 774076 778231 3944736 0 0 0 1040723 1078044 699977 1152275 1283751 5254770 0 0 5254770 29656 29029 10899 17149 15321 102054 0 29656 29029 10899 17149 15321 102054 0 0 1070379 1107073 710876 1169424 1299072 5356824 0.98090 0.97960 0.01910 0.02040 X 666240 572008 94232 134167 83324 50843 46490 45687 803 74263 62218 12045 157923 Accrued Vacation and Sick Time 8402 LEASE PAYABLE 6931 Rounding 1 15334 X 1215560 -95412 -95412 1310972 1310972 1163150 1163150 1163150 Part X : FIN48 Footnote The Agency follows the provisions of Accounting for Uncertainty in Income Taxes, which prescribes a recognition threshold and measurement process for recording in the financial statements uncertain tax positions taken or expected to be taken in a tax return. Additionally, the standard provides guidance on the recognition, classification, accounting in interim periods and disclosure requirements for certain tax positions. At December 31, 2022, the Agency did not have any unrecognized tax benefits or any related accrued interest or penalties. The tax years open to examination by the Federal and New York State taxing authorities are 2020 through 2022.Significant management judgment is required in determining uncertain tax positions. While the Agency bases its estimates on historical experience and various other assumptions that management believes to be reasonable under the circumstances, actual results may differ from these estimates, and, as a result, could have a material impact on the financial position. Form 990, Part VI, Section B, Line 11b PRIOR TO ITS FILING, FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE THEN PRESENTED TO THE BOARD FOR APPROVAL. Form 990, Part VI, Section B, Line 12c Review and recertify each year. At that time disclose in writing any possible conflicts with the organization. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE DIRECTOR'S COMPENSATION IS COMPARED TO SALARIES OF SIMILAR POSITIONS IN THE SURROUNDING AREA. PERFORMANCE EVALUATIONS ARE ALSO PERFORMED TO DETERMINE PROPER COMPENSATION. AFTER THE REVIEW OF THESE FACTORS, THE BOARD APPROVES THE APPROPRIATE COMPENSATION. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AS REQUIRED BY LAW.