Charity Review

Issued: August 2015 Expires: August 2017

Charity Seal Holder

Early Care & Learning Council

Meets Standards
 
(518) 690-4217 230 Washington Avenue Extension, Albany NY 12203 www.earlycareandlearning.org/
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
Conclusions

Early Care & Learning Council meets the 20 Standards for Charity Accountability.

Purpose

"to promote excellence in early care and education with equal access for all families."

Incorporated: 1975 in NY

Also Known As: Early Care and Learning Council

Programs

Child Care Resource & Referral Program

Governance & Staff

Board Chair: Ms. Jan Barbieri, Executive Director Business Affiliation: Child Care Council of Nassau

CEO: Mr. David Voegele , Executive Director Compensation:* $88,046 Business Affiliation: Early Care & Learning Council

Board Size: 18

Staff: 14

* Compensation includes annual salary and, if applicable, benefit plans, expense accounts and other allowances.
Fund Raising
Method(s) used: Invitations to Fundraising Events Grant Proposals Internet Appeals Appeals via Social Media (Facebook, etc.)

% of Related Contributions on Fundraising: 17.40%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Financial

The following information is based on Early Care & Learning Council IRS Form 990 for the fiscal year ending Wednesday, December 31, 2014.

Source of Funds
Contributions and Grants $84,342
Program Service Revenue $1,154,509
Investment Income $321
Other Revenue $6,249
Total Income: $1,245,421
 
Fusion Chart
 
Program Expenses: $1,171,787
Fundraising Expenses: $14,677
Administrative Expenses: $166,089
Total Expenses: $1,352,553
 
Income in Excess of Expenses: ($107,132)
 
Beginning Net Assets: $246,376
Ending Net Assets: $139,244
Total Liabilities: $63,372
Total Assets: $202,616


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Standards Legend

  • Meets Standards IconMeets Standards
  • Standards Not Met IconStandards Not Met
  • Did Not Disclose IconDid Not Disclose
  • Review in Progress IconReview in Progress
  • Unable to Verify IconUnable to Verify
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Standard 3: Board Meetings


Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

Early Care & Learning Council does not meet meet this standard because:

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Standard 7: Effectiveness Report


Description:

Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

Early Care & Learning Council does not meet meet this standard because:

 

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Standard 11: Audit Report


Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

Early Care & Learning Council does not meet meet this standard because:

 

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Standard 12: Detailed Expense Breakdown


Description:

Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

Early Care & Learning Council does not meet meet this standard because:

The charity's IRS Form 990 for the year-ended 12/31/2013 did not include a detailed functional breakdown of expenses by natural classification that shows what portion of the charity's expenses was allocated to program, fundraising, and administrative activities.

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Standard 13: Accurate Expense Reporting


Description:

Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

Early Care & Learning Council does not meet meet this standard because:

 The charity claims no fundraising expenses but is involved in fundraising activity. 

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Standard 16: Annual Report


Description:

Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

Early Care & Learning Council does not meet meet this standard because:

 

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Standard 18: Donor Privacy


Description:

Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

Early Care & Learning Council does not meet meet this standard because: