2025-02-15T08:47:26-06:00 2024-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-07-01 042473133 COMMUNITY DAY CARE CENTER OF LAWRENCE INC COMM 9786826628 190 HAMPSHIRE STREET ROOM 302 LAWRENCE MA 01840 MARIA MOELLER CHIEF EXECUTIVE OFFICER 9786826628 2025-02-15 1 1 CAITLIN LIMOGES CPA P01633588 5083669100 2025-02-15 2023 2025-03-06 01:10:19Z MARIA MOELLER 190 HAMPSHIRE STREET ROOM 302 LAWRENCE MA 01840 184132826 0 X WWW.THECOMMUNITYGROUPINC.ORG X 1970 MA COMMUNITY DAY CARE CENTER OF LAWRENCE, INC. (DBA THE COMMUNITY GROUP) IS A NON-PROFIT DEDICATED TO CREATING, MANAGING, AND NURTURING HIGH-QUALITY PROGRAMS FOCUSED ON EDUCATION AND RELATED SERVICES THAT SUPPORT FAMILIES AND EDUCATORS. 10 10 417 32 0 0 143523597 177705837 2344434 2461357 389892 765488 2093478 2353678 148351401 183286360 0 0 0 0 17271541 18660895 0 0 0 127665331 162026954 144936872 180687849 3414529 2598511 54015196 71136106 17199259 30782828 36815937 40353278 X COMMUNITY DAY CARE CENTER OF LAWRENCE, INC. (DBA THE COMMUNITY GROUP) IS A NON-PROFIT DEDICATED TO CREATING, MANAGING, AND NURTURING HIGH-QUALITY PROGRAMS FOCUSED ON EDUCATION AND RELATED SERVICES THAT SUPPORT FAMILIES AND EDUCATORS. 0 0 19802471 693975 EARLY EDUCATION AND CARE: PROVIDE SUBSIDIZED AND NON-SUBSIDIZED CHILD CARE AND EDUCATION FOR APPROXIMATELY 1,200 INFANTS AND CHILDREN THROUGH AGE 12 IN THE GREATER LAWRENCE AREA OF MASSACHUSETTS. 153870698 CHILD CARE CIRCUIT: ADMINISTERING VOUCHER MANAGEMENT PROGRAM FOR THE COMMONWEALTH OF MASSACHUSETTS; INCLUDING DISTRIBUTING APPROXIMATELY $149 MILLION IN DAY CARE VOUCHER SUBSIDIES TO ELIGIBLE RESIDENTS OF THE MIDDLESEX AND ESSEX COUNTIES. ALSO PROVIDING INFORMATION AND REFERRAL SERVICES TO THE GENERAL POPULATION. 2845052 4022812 MANAGEMENT OF SCHOOL: CDC IS THE DESIGNATED MANAGEMENT AGENT FOR ONE AFFILIATED PUBLIC CHARTER SCHOOL WITHIN LAWRENCE PROVIDING ALL BUSINESS MANAGEMENT SERVICES TO THIS SCHOOL. 1117879 98248 COMMUNITY TRAINING GROUP: PROVIDES PROFESSIONAL DEVELOPMENT, COACHING, TECHNICAL ASSISTANCE, PROGRAM SUPPORT AND COLLEGE PATHWAYS TO EARLY EDUCATION AND OUT-OF-SCHOOL-TIME EDUCATORS AND PROGRAMS IN MASSACHUSETTS BY DRAWING UPON THE BEST PRACTICES OF COMMUNITY DAY CARE AND COMMUNITY DAY CHARTER PUBLIC SCHOOL. 1117879 98248 177636100 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 558 0 1 417 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X AMY COUNCIL CHIEF FINANCIAL OFFICER 9786826628 190 HAMPSHIRE STREET LAWRENCE MA 01840 ERIC STACEY CHAIR ( AS OF 7/23) 1.00 X X 0 0 0 LUCY HULSE CHAIR (UNTIL 7/23)/ MEMBER 1.00 X X 0 0 0 WILL WEBBER TREASURER (AS OF 9/2023) 1.00 X X 0 0 0 GAIL CAREY CLERK 1.00 X X 0 0 0 STEVE LISAUSKAS MEMBER 1.00 X 0 0 0 MARY MCCAULEY MANZI MEMBER 1.00 X 0 0 0 MEERA KRISHNAN MEMBER 1.00 X 0 0 0 ALCIRA KANE MEMBER 1.00 X 0 0 0 PATRICIA FLYNN MEMBER 1.00 X 0 0 0 ETHEL CRUZ MEMBER 1.00 X 0 0 0 MARIA MOELLER CHIEF EXECUTIVE OFFICER 40.00 X 215469 0 56055 AMY COUNCIL CHIEF FINANCIAL OFFICER 40.00 X 181735 0 36849 CATHERINE GRAHAM CHIEF STRATEGY OFFICER 40.00 X 152836 0 23677 ROSELEE AUDATE CHIEF OF PROGRAM SUPPORT 40.00 X 132717 0 36834 BARBARA GALLAGHER CHIEF WORKFORCE DEVELOP. MGR. 40.00 X 125922 0 42042 MANUELA SU COMMUNITY OUTREACH DIRECTOR 40.00 X 135392 0 30647 EMILY WYFFELS CHIEF PROGRAM OFFICER 40.00 X 144757 0 19039 1088828 0 245143 16 0 1 0 NORTH READING TRANSPORTATION 230 MAIN STREET ROAD NORTH READING MA 01864 CHILD TRANSPORTATION SERVICE 915517 LFD INC DBA LAWRENCE PROSPERA 355 HAVERHILL STREET LAWRENCE MA 01840 CHILD FOOD SERVICES 577266 ADVANCED MAINTENANCE SOLUTIONS PO BOX 7020 BEVERLY MA 01915 CLEANING SERVICES 237538 LAWRENCE PUBLIC SCHOOL 237 ESSEX STREET LAWRENCE MA 01840 CUSTODIAL & SECURITY SERVICES 197375 INSOURCE SERVICES INC 148 LINDEN ST WELLESLEY MA 02482 IT CONSULTING 131933 6 75000 174163803 3467034 177705837 RENTAL INCOME 624410 1669134 1669134 TUITIONS & PARENT FEES 624410 693975 693975 WORKSHOPS & CONSULTING 541611 98248 98248 2461357 968547 968547 643407 483971 362495 159436 -362495 -203059 -203059 MANAGEMENT FEE 541611 2353678 2353678 2353678 183286360 4815035 0 765488 510663 363570 147093 14041967 12802377 1239590 946806 869966 76840 1883632 1697167 186465 1277827 1161846 115981 111553 10888 100665 48000 48000 34445 34445 957959 554627 403332 138639 98983 39656 497855 420390 77465 523372 409431 113941 1060208 894577 165631 10442 3914 6528 430447 340798 89649 271283 189660 81623 PROVIDER REIMBURSEMENTS 155587887 155587887 FOOD 1097475 1097475 TRANSPORTATION 968713 968713 TRAINING 154650 107074 47576 134026 56757 77269 180687849 177636100 3051749 0 8524316 9940397 14714436 26816194 770158 681259 16212270 6577295 6434360 9634975 21674876 22742131 1897050 1321150 54015196 71136106 13705652 26060151 3493607 4722677 17199259 30782828 X 36620795 40127583 195142 225695 36815937 40353278 54015196 71136106 2598511 938830 0 X X 0 1 X 1 1 1 X 104681424 119728946 121782889 143523597 177705837 667422693 104681424 119728946 121782889 143523597 177705837 667422693 667422693 319964 308559 444504 558691 968547 2600265 670022958 20025957 0.99610 0.99350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9877220 1260208 30754 11106674 8985001 919689 27470 9877220 10478086 -1460311 32774 8985001 8367696 2143997 33607 10478086 8064067 339305 35676 8367696 1.00000 0 0 2946312 2946312 11393533 4802841 6590692 1565528 1511847 53681 252199 207909 44290 54698 54698 0 9634975 CONDITIONAL GRANT ADVANCE 3466974 OPERATING LEASE OBLIGATIONS 1255703 4722677 X 184190745 938830 938830 183251915 34445 34445 183286360 180653404 0 180653404 34445 34445 180687849 PART X, LINE 2: THE CENTER ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2024. THE CENTER'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE JURISDICTIONS. X X X 0 0 0 0 0 0 0 0 0 MARIA MOELLER CHIEF EXECUTIVE OFFICER 213469 0 2000 0 0 0 33631 0 22424 0 271524 0 0 0 AMY COUNCIL CHIEF FINANCIAL OFFICER 179535 0 2200 0 0 0 28160 0 8689 0 218584 0 0 0 CATHERINE GRAHAM CHIEF STRATEGY OFFICER 150636 0 2200 0 0 0 22843 0 834 0 176513 0 0 0 ROSELEE AUDATE CHIEF OF PROGRAM SUPPORT 108317 0 24400 0 0 0 19371 0 17463 0 169551 0 0 0 BARBARA GALLAGHER CHIEF WORKFORCE DEVELOP. MGR. 123722 0 2200 0 0 0 21249 0 20793 0 167964 0 0 0 MANUELA SU COMMUNITY OUTREACH DIRECTOR 133192 0 2200 0 0 0 21507 0 9140 0 166039 0 0 0 EMILY WYFFELS CHIEF PROGRAM OFFICER 142557 0 2200 0 0 0 17899 0 1140 0 163796 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE FINANCE COMMITTEE AND TO THE BOARD OF DIRECTORS AT THE COMPLETION OF THE AUDIT. ONCE THE BOARD APPROVAL IS GIVEN, FORM 990 IS COMPLETED AND GIVEN TO THE COMPANY TO FILE. THE 990 IS APPROVED BY THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THE BOARD OF DIRECTORS ARE PROVIDED A DRAFT OF THE 990 AND HAVE ONE WEEK TO PROVIDE COMMENTS. AT THE END OF THE WEEK, MANAGEMENT CONSIDERS THE 990 APPROVED. FORM 990, PART VI, SECTION B, LINE 12C ANY PAYMENTS OR CASH RECEIPTS FROM INDIVIDUALS OR COMPANIES THAT ARE RELATED IN ANY WAY TO A STAFF MEMBER OR BOARD MEMBER MUST BE APPROVED BY THE CHIEF EXECUTIVE OFFICER AND/OR THE CHIEF FINANCIAL OFFICER. EACH YEAR, A LETTER GOES OUT TO EACH BOARD MEMBER, THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER AND DIVISIONAL CONTROLLERS, ASKING THEM TO IDENTIFY ANY TRANSACTIONS THAT THEY OR ANY RELATIVE HAD WITH THE COMPANY. THESE RELATED PARTY TRANSACTIONS THEN GET REVIEWED BY THE AUDITORS. FORM 990, PART VI, SECTION B, LINE 15A A SUBCOMMITTEE OF THE BOARD, APPROVED BY THE FULL BOARD, WAS RESPONSIBLE FOR NEGOTIATION COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE COMMITTEE BASED THE SALARY ON A 2024 SALARY STUDY. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE VIA A STATE WEBSITE OR GUIDESTAR. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C: THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR AND MAKES THIS RECOMMENDATION TO THE BOARD CHAIR FOR THEIR APPROVAL. THE FINANCE COMMITTEE OVERSEES THE AUDIT BY PERFORMING A DETAILED REVIEW OF THE AUDITED FINANCIAL STATEMENTS. INCLUDING ANY AUDIT FINDINGS OR RECOMMENDATIONS.