BEVERLY CHILDRENS LEARNING CENT INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: BEVERLY CHILDRENS LEARNING CENT INC (EIN 23-7267243)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-04-03
IRS object ID: 201900939349300040
Schema version: 2017v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-04-03T15:43:27-05:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	043097400	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KEVIN P MARTIN ASSOCIATES PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10 FORBES WEST	AddressLine1Txt
City	BRAINTREE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02184	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237267243	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BEVERLY CHILDREN'S LEARNING CENTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BEVE	BusinessNameControlTxt
Phone	9789271269	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	550 CABOT STREET	AddressLine1Txt
City	BEVERLY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01915	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KARL WILSON	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	9789271269	PhoneNum
Signature	2019-02-20	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SARAH RIFAI CPA	PreparerPersonNm
PTIN	P01286234	PTIN
Phone	7813803520	PhoneNum
Preparation	2019-02-20	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	70.91.219.129	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-02-20	IPDt
IP Tm	16:53:28	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	9798A4A25C82E9BDFDC3E91A4FF95596BCEC9916	AtSubmissionCreationDeviceId
At Submission Filing Device Id	157034D1B6F84786E834060B4F665E3CB85D6A28	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JUDITH CODY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	550 CABOT STREET	AddressLine1Txt
City	BEVERLY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01915	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,396,093	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BCLCKIDS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	CHILD CARE AND EDUCATION SEVICES FOR LOW INCOME CHILDREN.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	73	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$100,002	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$86,516	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,710,524	PYContributionsGrantsAmt
CY Contributions Grants	$1,881,627	CYContributionsGrantsAmt
PY Program Service Revenue	$378,918	PYProgramServiceRevenueAmt
CY Program Service Revenue	$414,266	CYProgramServiceRevenueAmt
PY Investment Income	$23	PYInvestmentIncomeAmt
CY Investment Income	$28	CYInvestmentIncomeAmt
PY Other Revenue	$113,901	PYOtherRevenueAmt
CY Other Revenue	$100,172	CYOtherRevenueAmt
PY Total Revenue	$2,203,366	PYTotalRevenueAmt
CY Total Revenue	$2,396,093	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,387,252	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,346,788	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$20,466	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$25,658	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$74,165	CYTotalFundraisingExpenseAmt
PY Other Expenses	$670,740	PYOtherExpensesAmt
CY Other Expenses	$694,533	CYOtherExpensesAmt
PY Total Expenses	$2,078,458	PYTotalExpensesAmt
CY Total Expenses	$2,066,979	CYTotalExpensesAmt
PY Revenues Less Expenses	$124,908	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$329,114	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,645,434	TotalAssetsBOYAmt
Total Assets EOY	$4,804,068	TotalAssetsEOYAmt
Total Liabilities BOY	$3,000,104	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,829,624	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,645,330	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,974,444	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF THE BEVERLY CHILDREN'S LEARNING CENTER, INC IS TO PROVIDE AN AFFORDABLE, SAFE, NURTURING AND EDUCATIONAL ENVIRONMENT THAT PROMOTES SOCIALLY RESPONSIBLE BEHAVIOR FOR CHILDREN. OUR PROGRAMS ARE DEDICATED TO RESPECT AND ENCOURAGE THE POTENTIAL OF EACH CHILD AS WELL AS THE DIVERSITY OF EACH FAMILY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$544,006	ExpenseAmt
Revenue	$140,501	RevenueAmt
Desc	HIGH QUALITY NAEYC ACCREDITED PRESCHOOL LEARNING EXPERIENCE, RECREATIONAL ACTIVITIES, ENRICHMENT ACTIVITIES, NUTRITIOUS MEALS AND TRANSPORTATION TO CHILDREN AGE 3 YEARS TO 6 YEARS. THIS YEAR WE SERVED 124 CHILDREN, 86% RECEIVED FINANCIAL ASSISTANCE, 34% OF THOSE RECEIVING ASSISTANCE WERE FREE CARE.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$439,726	ExpenseAmt
Revenue	$132,583	RevenueAmt
Desc	OUT OF SCHOOL TIME PROGRAM TO PROVIDE CHILDREN WITH EDUCATIONAL SUPPORT, NUTRITIONAL EDUCATION, PHYSICAL EDUCATION, AND ENRICHMENT ACTIVITIES, IN A FUN AND STIMULATING ENVIRONMENT. WE PROVIDE TRANSPORTATION AND NUTRITIOUS MEALS. THIS YEAR WE SERVED 131 CHILDREN, 74% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE, 24% WERE FREE CARE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$345,126	ExpenseAmt
Revenue	$92,163	RevenueAmt
Desc	HIGH QUALITY TODDLER LEARNING PROGRAM THAT IS NOT ONLY EDUCATIONAL AND NURTURING FOR THE CHILDREN, BUT ALSO PROVIDES GUIDANCE AND SUPPORT TO YOUNG FAMILIES, SOME OF WHOM ARE TEENAGERS. THE PROGRAM PROVIDES ACTIVITIES CAREFULLY PLANNED TO MEET THE NEEDS OF EACH CHILD, AGE APPROPRIATE MEALS, AND TRANSPORTATION. THIS YEAR WE SERVED 51 CHILDREN, 75% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE, 45% WERE FREE CARE.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)

ExpenseExpenseAmt	DescDesc	RevenueRevenueAmt
$166,142	THE AGENCY COLLECTS LEASE REVENUE THROUGH TWO LEASES WITH COMMERCIAL TENANTS LOCATED IN THE SAME BUILDING.
$155,620	THE FAMILY DAY CARE PROGRAM SERVES CHILDREN AGES 2 MONTHS THROUGH KINDERGARTEN. THE PROGRAM PROVIDES CHILDARE BY QUALIFIED CAREGIVERS IN LICENSED HOMES. THE PROGRAM ALSO PROVIDES FOR HEALTHY MEALS AND SNACKS, TRANSPORTATION, PARENT PARTICIPATION AND ENRICHMENT AND RECREATIONAL ACTIVITIES. THIS YEAR WE SERVED 28 CHILDREN, 96% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 7% WERE FREE CARE.	$11,119
$125,529	THE INFANT PROGRAM SERVES CHILDREN WHO ARE 1 MONTH TO 1 YEAR OF AGE. THE PROGRAM PROVIDES INDIVIDUAL CARE WITH ACTIVITIES WHICH ARE CAREFULLY PLANNED TO MEET THE INDIVIDUAL NEEDS OF EACH CHILD. THE PROGRAM ALSO COUNSELS TEENAGE PARENTS, PROVIDING GUIDANCE IN HOUSEHOLD TASKS, MEAL PLANNING, BUDGETING, CHILD DEVELOPMENT, CHILD MANAGEMENT AND COMMUNITY RESOURCES. THE PROGRAM PROVIDES MEALS AND TRANSPORTATION FOR THE CHILDREN. THIS YEAR WE SERVED 22 CHILDREN, 68% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE, 40% WERE FREE CARE.	$37,900

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$447,291	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$49,019	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$1,776,149	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	73	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JUDITH A CODY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9789271269	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	550 CABOT STREET	AddressLine1Txt
City	BEVERLY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01915	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KAREN WILK
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
ELAINE HOWELL
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
MAUREEN TROUBETARIS
SECRETARTY	2.00	Yes (X)	Yes (X)	$0	$0	$0
KARL WILSON
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
BRIAN D'APICE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ELIZABETH MACOMBER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JENNIFER GILLIGAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROBERT GUYER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL JONES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JUDITH CODY
EXECUTIVE DIRECTOR	40.00		Yes (X)	$94,386	$0	$8,172

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$94,386	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$8,172	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$38,578	FederatedCampaignsAmt
Government Grants	$1,310,617	GovernmentGrantsAmt
All Other Contributions	$532,432	AllOtherContributionsAmt
Total Contributions	$1,881,627	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PRIVATE CLIENT FEES	Desc
Business	624410	BusinessCd
Total Revenue Column	$414,266	TotalRevenueColumnAmt
Related Or Exempt Func Income	$414,266	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$414,266	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$28	TotalRevenueColumnAmt
Exclusion	$28	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
COMMERCIAL RENT	900099	$100,002	$100,002
FEES	900099	$170		$170

Field	Value	IRS element (for citing)
Other Revenue Total	$100,172	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,396,093	TotalRevenueColumnAmt
Related Or Exempt Func Income	$414,436	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$100,002	UnrelatedBusinessRevenueAmt
Exclusion	$28	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$105,068	TotalAmt
Program Services	$26,268	ProgramServicesAmt
Management And General	$63,040	ManagementAndGeneralAmt
Fundraising	$15,760	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,064,011	TotalAmt
Program Services	$1,033,377	ProgramServicesAmt
Management And General	$2,610	ManagementAndGeneralAmt
Fundraising	$28,024	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,137	TotalAmt
Program Services	$6,866	ProgramServicesAmt
Management And General	$271	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$65,443	TotalAmt
Program Services	$54,857	ProgramServicesAmt
Management And General	$10,586	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$105,129	TotalAmt
Program Services	$94,958	ProgramServicesAmt
Management And General	$6,761	ManagementAndGeneralAmt
Fundraising	$3,410	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$15,600	TotalAmt
Management And General	$15,600	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$25,658	TotalAmt
Fundraising	$25,658	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$21,106	TotalAmt
Program Services	$19,037	ProgramServicesAmt
Management And General	$1,935	ManagementAndGeneralAmt
Fundraising	$134	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,891	TotalAmt
Program Services	$16,656	ProgramServicesAmt
Management And General	$7,323	ManagementAndGeneralAmt
Fundraising	$912	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$278,287	TotalAmt
Program Services	$267,055	ProgramServicesAmt
Management And General	$11,232	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$21,175	TotalAmt
Program Services	$21,175	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$115,278	TotalAmt
Program Services	$21,528	ProgramServicesAmt
Management And General	$93,750	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,093	TotalAmt
Management And General	$2,093	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
MEALS	$87,815	$87,281	$267	$267
CAREGIVERS AND CLIENTS	$81,280	$81,280
PROGRAM SUPPLIES	$37,733	$37,733
STAFF TRAINING	$5,250	$4,240	$1,010

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,025	TotalAmt
Program Services	$3,838	ProgramServicesAmt
Management And General	$187	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,066,979	TotalAmt
Program Services	$1,776,149	ProgramServicesAmt
Management And General	$216,665	ManagementAndGeneralAmt
Fundraising	$74,165	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$240,743	BOYAmt
EOY	$389,655	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$176,905	BOYAmt
EOY	$166,989	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$31,279	BOYAmt
EOY	$36,134	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,574,672	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$480,192	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,193,556	BOYAmt
EOY	$4,094,480	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,951	BOYAmt
EOY	$3,219	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$113,591	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,645,434	BOYAmt
EOY	$4,804,068	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$250,511	BOYAmt
EOY	$237,062	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$7,153	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$17,837	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,646,756	BOYAmt
EOY	$2,585,409	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$85,000	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,000,104	BOYAmt
EOY	$2,829,624	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,640,330	BOYAmt
EOY	$1,643,835	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,000	BOYAmt
EOY	$330,609	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,645,330	BOYAmt
EOY	$1,974,444	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,645,434	BOYAmt
EOY	$4,804,068	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$329,114	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$597,500	OtherCostOrOtherBasisAmt
Book Value	$597,500	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,700,361	OtherCostOrOtherBasisAmt
Depreciation	$267,392	DepreciationAmt
Book Value	$3,432,969	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,717	OtherCostOrOtherBasisAmt
Depreciation	$1,740	DepreciationAmt
Book Value	$3,977	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$114,509	OtherCostOrOtherBasisAmt
Depreciation	$75,721	DepreciationAmt
Book Value	$38,788	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$156,585	OtherCostOrOtherBasisAmt
Depreciation	$135,339	DepreciationAmt
Book Value	$21,246	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,094,480	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$2,396,093	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,396,093	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,396,093	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,066,979	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,066,979	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,066,979	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	NON-DISCRIMINATION POLICY IS IMPLEMENTED THROUGH ADVERTISEMENTS AND THE STATE CONTRACTING AGENCY.
SCHEDULE E, PART I, LINE 6	US DEPARTMENT OF HEALTH AND HUMAN SERVICES VIA MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE. US DEPARTMENT OF AGRICULTURE VIA MASSACHUSETTS DEPARTMENT OF EDUCATION.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CORNERSTONE FUNDRAISING	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	20 OAKLAND STREET	AddressLine1Txt
City	NEWBURYPORT	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01950	ZIPCd

Field	Value	IRS element (for citing)
Activity	CONDUCTED CAPITAL CAMPAIGN TO RAISE FUNDS FOR NEW BUILDING	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$21,500	RetainedByContractorAmt
Net To Organization	-$21,500	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$21,500	TotalRetainedByContractorsAmt
Total Net To Organization	-$21,500	TotalNetToOrganizationAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	JUDITH CODY	PersonNm
Relationship With Org	EXECUTIVE DIRECTOR	RelationshipWithOrgTxt
Loan Purpose	COVER OPERATING COSTS	LoanPurposeTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$20,337	OriginalPrincipalAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	0	WrittenAgreementInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS:	FormAndLineReferenceDesc
Explanation	IN A PRIOR YEAR, THE EXECUTIVE DIRECTOR LOANED THE AGENCY $20,337 TO COVER OPERATING COSTS. DURING THE YEAR ENDED JUNE 30, 2018, THE AGENCY REPAID $17,837 TO THE EXECUTIVE DIRECTOR. AS OF JUNE 30, 2018, THE BALANCE OWED WAS ZERO.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS COMPLETED THEN GIVEN TO AUDIT COMMITTEE FOR REVIEW, AND SIGNED BY THE TREASURER WHEN APPROVED.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST IS ADDRESSED SPECIFICALLY IN OUR BY-LAWS. THE COMMITTMENT TO SERVE THAT IS SIGNED WHEN A NEW MEMBER JOINS THE BOARD ADDRESSSES THE ISSUE OF CONFLICTS OF INTERESTS. DIRECTORS SIGN A DISCLOSURE OF POTENTIAL CONFLICT OF INTEREST AND/OR DUALITY STATEMENT ANNUALLY. ALL MINUTES OF MEETINGS ARE DOCUMENTED AND STATE WHEN A DIRECTOR ABSTAINED FROM VOTE OR DISCUSSION DUE TO A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15	THE CEO PROVIDES A SELF EVALUATION TO THE BOARD ANNUALLY, THEN THE BOARD CONDUCTS AN INDEPENDENT EVALUATION DRAWING FROM MANY OF THE ITEMS PUT FORTH IN THE SELF-EVALUATION. THE BOARD HAS A FORMAL DISCUSSION PROCESS IN EXECUTIVE COMMITTEE AND THEN PROVIDES FEEDBACK TO THE CEO. INCREASES IN SALARY ARE ONLY APPROVED IF IT HAS BEEN DETERMINED THAT THERE ARE FUNDS AVAILABLE.
FORM 990, PART VI, SECTION C, LINE 18	FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST AND THE FORM 990 IS ALSO ACCESSIBLE ON THE GUIDESTAR WEBSITE, WWW.GUIDESTAR.ORG.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.