2014-03-17T09:49:23-05:00 2013-06-30 043097400 KEVIN P MARTIN ASSOCIATES PC 10 FORBES WEST BRAINTREE MA 02184 990 2012-07-01 237267243 BEVERLY CHILDREN'S LEARNING CENTER INC BEVE 9789271269 600 CUMMINGS CENTER SUITE 171X BEVERLY MA 01915 ROBERT GUYER 9789271269 2014-03-05 1 KRISTIN E LABONTE CPA P00744707 7813803520 2014-03-05 2012 2015-11-30 17:44:51Z JUDITH CODY 600 CUMMINGS CENTER BEVERLY MA 01915 1390450 0 X WWW.BCLCKIDS.ORG X 1973 MA CHILD CARE AND EDUCATION SEVICES FOR LOW INCOME CHILDREN. 8 8 49 0 0 0 1188679 1091820 311920 293520 163 61 9109 5049 1509871 1390450 0 0 0 0 1008812 1031760 0 0 18067 486923 472684 1495735 1504444 14136 -113994 654162 547609 90714 98155 563448 449454 X 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. 0 0 526366 151518 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 102 CHILDREN, 60% RECEIVED FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING ASSISTANCE 24% WERE FREE CARE. 409278 76755 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 81 CHILDREN, 85% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 19% WERE FREE CARE. 292048 59724 HIGH QUALITY INFANT AND 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 30 CHILDREN, 80% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 53% WERE FREE CARE. 102146 5523 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 7 CHILDREN, 100% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 75% WERE FREE CARE. 102146 5523 1329838 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 49 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X JUDITH A CODY 9789271269 600 CUMMINGS STREET SUITE 171X BEVERLY MA 01915 ELAINE HOWELL 1.00 0.00 X 0 0 0 CYNTHIA NUTTER 1.00 0.00 X 0 0 0 MAUREEN TROUBETARIS 1.00 0.00 X X 0 0 0 ROBERT GUYER 2.00 0.00 X X 0 0 0 KAREN WILK 2.00 0.00 X X 0 0 0 DAVID L RAY 1.00 0.00 X 0 0 0 ELLEN CARBONE 1.00 0.00 X X 0 0 0 DESPINA ROBERTS 1.00 0.00 X 0 0 0 THERESA HALL 40.00 0.00 X 42735 0 4269 JUDITH CODY 40.00 0.00 X 72565 0 5789 115300 0 10058 0 0 0 0 0 27057 985123 79640 1091820 PRIVATE CLIENT FEES 624410 293520 293520 293520 61 61 INSURANCE PROCEEDS 900099 5020 5020 FEES 900099 29 29 5049 1390450 298569 0 61 79962 3919 76043 819628 782973 22593 14062 6484 5697 787 53913 52098 1815 71773 62914 7747 1112 4630 4630 12245 12245 9185 6804 2312 69 8363 3909 4454 21332 13217 5376 2739 150534 144175 6359 24093 23923 85 85 34805 32094 2711 1521 1521 PROGRAM SUPPLIES 78293 78293 MEALS 70456 70456 CAREGIVERS AND CLIENTS 34759 34759 STAFF TRAINING 13536 12749 787 8932 1858 7074 1504444 1329838 156539 18067 385491 310836 85485 86806 18000 16985 316218 194336 153985 121882 11201 11100 654162 547609 90714 95497 2658 90714 98155 X 548925 436905 14523 12549 563448 449454 654162 547609 -113994 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28799 28799 0 55640 33804 21836 231779 131733 100046 121882 X 1390450 0 1390450 0 1390450 1504444 0 1504444 0 1504444 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: GAAP PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE YEAR ENDED JUNE 30, 2013, THE AGENCY HAS DETERMINED THAT IT HAS NOT TAKEN ANY TAX POSITIONS WHICH WOULD RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE AGENCY RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. GENERALLY, THE AGENCY'S INFORMATION RETURNS REMAIN OPEN FOR POSSIBLE FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS AFTER THE FILING DATE. THE AGENCY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATION POLICY IS IMPLEMENTED THROUGH ADVERTISEMENTS AND THE STATE CONTRACTING AGENCY. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS COMPLETED AND THEN GIVEN TO THE AUDIT COMMITTEE FOR REVIEW. IT IS 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 FINANCE COMMITTEE IS RESPONSIBLE FOR APPROVING ANY SALARY INCREASES FOR TOP MANAGEMENT THAT REPORTS TO THE BOARD, I.E.: EXECUTIVE DIRECTOR. SALARIES OF COMPARABLE TOP MANAGEMENT LOCALLY IS USED AS A GUIDELINE. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 IS AVAILABLE UPON REQUEST AND THE FORM 990 IS AVAILABLE UPON REQUEST AS WELL AS BEING 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.