2025-10-20T07:32:26-05:00 2025-03-31 141798364 WOJESKI & COMPANY CPA'S PC 159 WOLF RD ALBANY NY 12205 990 2024-04-01 150509747 NEW YORK STATE FEDERATION OF GROWERS' & PROCESSORS' AGRI-BUSINESS CHILD DEVELOPM NEWY 5183466447 847 UNION STREET SCHENECTADY NY 12308 JESSICA BRAUN CHIEF FINANCIAL OFFICER 5183466447 2025-10-16 1 0 JILLIAN M GALE CPA P01068084 5184771102 2025-10-16 2024 2025-03-06 01:10:19Z JESSICA BRAUN 847 UNION STREET SCHENECTADY NY 12308 23648262 0 X WWW.ABCDNY.ORG X 1946 NY TO SUPPORT NEW YORK STATE AGRICULTURE BY PROVIDING A COMPREHENSIVE EARLY CHILDHOOD EDUCATION TO THE CHILDREN OF ELIGIBLE FAMILIES. 11 11 395 0 0 0 24287283 22936249 886388 698160 -1948 -95702 7464 1941 25179187 23540648 0 0 0 0 18982360 19350439 0 0 0 4763057 4875987 23745417 24226426 1433770 -685778 13105063 9898531 9359848 6837588 3745215 3060943 SEE PAGE 1, ITEM 1 AND CONTINUATION ON SCHEDULE O. 0 0 21705302 700101 TO ESTABLISH, MAINTAIN AND OPERATE CHILD DEVELOPMENT CENTERS AND DAY CARE CENTERS IN NEW YORK STATE. 21705302 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 54 0 1 395 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X PAUL RUNYON 5183466447 847 UNION STREET SCHENECTADY NY 12308 X EDWARD R HANSEN JR PRESIDENT 1.00 X X 0 0 0 DAVID LAUZON DIRECTOR 1.00 X 0 0 0 BRANDON MALLORY DIRECTOR 1.00 X 0 0 0 SCOTT MACKENZIE VP/TREASURER 1.00 X X 0 0 0 STEVEN A WALKER DIRECTOR 1.00 X 0 0 0 MANUELA M MITCHELL DIRECTOR 1.00 X 0 0 0 JANE GERLING DIRECTOR 1.00 X 0 0 0 CATHERINE ZIEHM DIRECTOR 1.00 X 0 0 0 DEAN NORTON DIRECTOR 1.00 X 0 0 0 JESSICA BRAUN CHIEF FINANCIAL OFFICER 40.00 X 167431 0 0 JENNIFER BAKER HEAD START DIRECTOR 40.00 X 138411 0 0 JOHN COLLEN DIRECTOR OF INFORMATION TECHNOLOGY 40.00 X 138699 0 0 SUSAN DINGEE DIRECTOR OF DEVELOPMENT 40.00 X 136811 0 0 JAYME PERKINS DIRECTOR OF HUMAN RESOURCES 40.00 X 161362 0 0 MARGARET EVANS FORMER CEO 0.00 X 348704 0 12612 1091418 0 12612 6 1 1 0 0 22850178 86071 22936249 CHILD CARE FEES 624410 517050 517050 PRE-K & EVEN START PROG 624410 181110 181110 698160 11912 11912 107614 -107614 -107614 -107614 OTHER INCOME 624410 1941 1941 1941 23540648 700101 0 -95702 281464 258384 23080 15139768 13870758 1269010 625394 574112 51282 2073920 1903859 170061 1229893 1129042 100851 15491 15491 32122 32122 326181 28271 297910 544565 406943 137622 873357 835336 38021 205210 168110 37100 74230 69232 4998 276352 276352 673625 635893 37732 231391 213697 17694 FOOD 647062 647062 PROGRAM SUPPLIES 591106 591106 EQUIPMENT MAINTENANCE 331286 308501 22785 OTHER 37528 48515 -10987 16481 16481 24226426 21705302 2521124 0 1846226 2306480 5713537 2722942 13120 36 125719 116879 11853213 7931190 4382685 3922023 132235 164046 891541 666125 13105063 9898531 1070741 945055 4153181 3560612 4135926 2331921 9359848 6837588 X 3745215 3060943 3745215 3060943 13105063 9898531 -685778 1506 0 X X 0 1 X 1 1 1 X 15832742 17995762 21051994 25083217 23540177 103503892 15832742 17995762 21051994 25083217 23540177 103503892 103503892 10591 6374 16887 9688 11912 55452 23654 3716 7464 1941 36775 103596119 0.99910 0.99870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 174329 174329 7664319 7488671 175648 3354216 201569 3152647 660349 240950 419399 3922023 RIGHT OF USE ASSET 666125 666125 COMPENSATED ABSENCES 638767 LONG-TERM LOAN 1000000 LEASE LIABILITY 693154 2331921 X 24202234 1506 660080 661586 23540648 0 23540648 24886506 660080 660080 24226426 0 24226426 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FILES AN ANNUAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WITH INTERNAL REVENUE SERVICE AND NEW YORK STATE. THIS ANNUAL FILING IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION FOR YEARS ENDING PRIOR TO MARCH 31, 2021 AND CURRENTLY THERE ARE NO EXAMINATIONS IN PROCESS NOR HAS THE ORGANIZATION BEEN INFORMED OF ANY PENDING EXAMINATIONS. 0 0 0 0 0 0 0 0 0 MARGARET EVANS FORMER CEO 300652 0 0 0 48052 0 0 0 12612 0 361316 0 0 0 JESSICA BRAUN CHIEF FINANCIAL OFFICER 151150 0 0 0 16281 0 0 0 0 0 167431 0 0 0 JAYME PERKINS DIRECTOR OF HUMAN RESOURCES 132881 0 0 0 28481 0 0 0 0 0 161362 0 0 0 MARGARET EVANS FORMER CEO 48052 CONSULTING SERVICES 0 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF FORM 990 IS DISCUSSED BY THE AUDIT/FINANCE COMMITTEE, AND THEN GIVEN WITH RECOMMENDATION TO THE FULL BOARD OF DIRECTORS TO APPROVE THE DOCUMENT. 990 PART VI SECTION B QUESTION 15 THE DIRECTOR OF HUMAN RESOURCES COMPILES A WAGE COMPARABILITY STUDY EVERY THREE YEARS, OR MORE FREQUENTLY AS EMPLOYMENT TRENDS CHANGE, WHICH IS SHARED WITH OTHER HEAD START AGENCIES THROUGH A COORDINATED INITIATIVE TO SHARE DATA WITHIN THE INDUSTRY AND MAINTAIN COMPLIANCE WITH HEAD START PROGRAM PERFORMANCE STANDARDS. FRINGE BENEFITS (HEALTH, VISION, DENTAL, RETIREMENT CONTRIBUTIONS, ETC.) ARE EVALUATED ANNUALLY. IN JANUARY 2024, ABCD LIQUIDATED A 457(B) DEFERRED COMPENSATION PLAN, FOR WHICH MARGARET EVANS, ABCD'S CEO OF 25 YEARS, WAS THE SOLE BENEFICIARY. THE 457(B) PLAN WAS IMPLEMENTED IN 2008 AND CONTRIBUTIONS CEASED UPON MARGARET EVANS' RETIREMENT. DUE TO THE TIMING OF THE DISTRIBUTION, THE ELIMINATION OF THE DEFERRED COMPENSATION LIABILITY AND 457(B) HOLDINGS ASSET WERE REFLECTED IN THE AUDITED FINANCIAL STATEMENTS AS OF 3/31/2024, BUT NOT REFLECTED ON THE FORM 990, PART VII AND SCHEDULE J UNTIL THE 3/31/25 FISCAL YEAR, AS SALARIES ARE REPORTED ON THE CALENDAR YEAR RATHER THAN THE FISCAL YEAR. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES INCLUDE EMPLOYER PAID HEALTH INSURANCE COSTS, EMPLOYER CONTRIBUTIONS TO 403(B) RETIREMENT ACCOUNT, TUITION REIMBURSEMENT, AND OTHER BENEFITS AVAILABLE TO ALL ELIGIBLE ABCD EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 12C THE CHIEF EXECUTIVE OFFICER COLLECTS THE ANNUAL STATEMENT OF DISCLOSURE FROM EACH BOARD MEMBER AND REVIEWS THE STATEMENT FOR ANY STATED CONFLICTS OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 OUR DIRECTOR OF HUMAN RESOURCES COMPILES A WAGE COMPARABILITY STUDY ANNUALLY AND WE PARTICIPATE IN HEAD START AGENCY INITIATIVES TO SHARE WAGE COMPARABILITY DATA WITHIN THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE ITEMS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 WILL ALSO BE AVAILABLE ON GUIDESTAR.ORG. PAGE 12 PART XII LINE 2C THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT OF THE AUDIT PROCESS OR SELECTION OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.