BEVERLY CHILDRENS LEARNING CENT INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BEVERLY CHILDRENS LEARNING CENT INC (EIN 23-7267243)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-11
- IRS object ID
- 201330429349300983
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-11T13:30:10-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043097400 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEVIN P MARTIN & ASSOCIATES PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 FORBES WEST | AddressLine1 |
| City | BRAINTREE | City |
| State | MA | State |
| ZIP Code | 02184 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237267243 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEVERLY CHILDREN'S LEARNING CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BEVE | NameControl |
| Phone | 9789271269 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 CUMMINGS CENTER SUITE 171X | AddressLine1 |
| City | BEVERLY | City |
| State | MA | State |
| ZIP Code | 01915 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT GUYER | Name |
| Title | TREASURER | Title |
| Phone | 9789271269 | Phone |
| Date Signed | 2013-02-07 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KRISTIN E LABONTE CPA | Name |
| PTIN | P00744707 | PTIN |
| Phone | 7813803520 | Phone |
| Date Prepared | 2013-02-06 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | THERESA HALL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 CUMMINGS CENTER | AddressLine1 |
| City | BEVERLY | City |
| State | MA | State |
| ZIP Code | 01915 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1509871 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BCLCKIDS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | CHILD CARE AND EDUCATION SEVICES FOR LOW INCOME CHILDREN. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 56 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1239781 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1188679 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 294306 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 311920 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 214 | InvestmentIncomePriorYear |
| Investment Income Current Year | 163 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 802 | OtherRevenuePriorYear |
| Other Revenue Current Year | 9109 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1535103 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1509871 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1022798 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1008812 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 15090 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 521584 | OtherExpensePriorYear |
| Other Expenses Current Year | 486923 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1544382 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1495735 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -9279 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 14136 | RevenuesLessExpensesCY |
| Total Assets BOY | 650901 | TotalAssetsBOY |
| Total Assets EOY | 654162 | TotalAssetsEOY |
| Total Liabilities BOY | 101589 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 90714 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 549312 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 563448 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 488466 | Expense |
| Revenue | 145186 | Revenue |
| Description | 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 109 CHILDREN, 73% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING ASSISTANCE 43% WERE FREE CARE. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 356445 | Expense |
| Revenue | 85876 | Revenue |
| Description | 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 102 CHILDREN, 83% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 36% WERE FREE CARE. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 282708 | Expense |
| Revenue | 63114 | Revenue |
| Description | 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 38 CHILDREN, 73% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 64% WERE FREE CARE. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 141566 | Expense |
| Revenue | 17744 | Revenue |
| Description | 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 21 CHILDREN, 100% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 43% WERE FREE CARE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 141566 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 17744 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1269185 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 56 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDITH A CODY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9789271269 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 CUMMINGS STREET SUITE 171X | AddressLine1 |
| City | BEVERLY | City |
| State | MA | State |
| ZIP Code | 01915 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| ELAINE HOWELL | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| CYNTHIA NUTTER | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| MAUREEN TROUBETARIS | ||||||
| VICE PRESIDENT | 0.50 | X | X | 0 | 0 | 0 |
| ROBERT GUYER | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| KAREN WILK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DAVID L RAY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| AMY PASQUARELLI | ||||||
| CLERK | 0.50 | X | X | 0 | 0 | 0 |
| CHRISTINE TENTINDO | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| DAWN GOODWIN | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| ELLEN CARBONE | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| THERESA HALL | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 73332 | 0 | 10706 | |
| JUDITH CODY | ||||||
| FISCAL DIRECTOR | 40.00 | X | 66909 | 0 | 8512 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 140241 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 19218 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 21210 | FederatedCampaigns |
| Government Grants | 1076881 | GovernmentGrants |
| All Other Contributions | 90588 | AllOtherContributions |
| Total Contributions | 1188679 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PRIVATE CLIENT FEES | Description |
| Business Code | 624410 | BusinessCode |
| Total Revenue Column | 311920 | TotalRevenueColumn |
| Related Or Exempt Function Income | 311920 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 311920 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 163 | TotalRevenueColumn |
| Exclusion | $163 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| INSURANCE PROCEEDS | 900099 | 6406 | 6406 |
| RECOVERY OF BAD DEBT | 900099 | 2385 | 2385 |
| FEES | 900099 | 318 | 318 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 9109 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1509871 | TotalRevenueColumn |
| Related Or Exempt Function Income | 321029 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $163 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 173700 | Total |
| Program Services | 16137 | ProgramServices |
| Management And General | 157563 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 701315 | Total |
| Program Services | 683923 | ProgramServices |
| Management And General | 4369 | ManagementAndGeneral |
| Fundraising | 13023 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5736 | Total |
| Program Services | 5290 | ProgramServices |
| Management And General | 446 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62893 | Total |
| Program Services | 62893 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65168 | Total |
| Program Services | 58778 | ProgramServices |
| Management And General | 5405 | ManagementAndGeneral |
| Fundraising | 985 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1845 | Total |
| Management And General | 1845 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11927 | Total |
| Management And General | 11927 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18658 | Total |
| Program Services | 18110 | ProgramServices |
| Management And General | 548 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2473 | Total |
| Management And General | 2473 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27524 | Total |
| Program Services | 17059 | ProgramServices |
| Management And General | 9583 | ManagementAndGeneral |
| Fundraising | 882 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 138452 | Total |
| Program Services | 131965 | ProgramServices |
| Management And General | 6487 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23849 | Total |
| Program Services | 23499 | ProgramServices |
| Management And General | 150 | ManagementAndGeneral |
| Fundraising | 200 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28733 | Total |
| Program Services | 24982 | ProgramServices |
| Management And General | 3751 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1521 | Total |
| Management And General | 1521 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CAREGIVERS AND CLIENTS | 75537 | 75537 | |
| MEALS | 73656 | 73656 | |
| PROGRAM SUPPLIES | 60755 | 60755 | |
| STAFF TRAINING | 17458 | 16231 | 1227 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4535 | Total |
| Program Services | 370 | ProgramServices |
| Management And General | 4165 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1495735 | Total |
| Program Services | 1269185 | ProgramServices |
| Management And General | 211460 | ManagementAndGeneral |
| Fundraising | 15090 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 406353 | BOY |
| EOY | 385491 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 95506 | BOY |
| EOY | 85485 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21179 | BOY |
| EOY | 18000 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 317270 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 163285 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116763 | BOY |
| EOY | 153985 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11100 | BOY |
| EOY | 11201 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 650901 | BOY |
| EOY | 654162 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82858 | BOY |
| EOY | 90714 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5549 | BOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13182 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101589 | BOY |
| EOY | 90714 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 534922 | BOY |
| EOY | 548925 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14390 | BOY |
| EOY | 14523 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 549312 | BOY |
| EOY | 563448 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 650901 | BOY |
| EOY | 654162 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 14136 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 28799 | OtherCostOrOtherBasis |
| Depreciation | 28201 | Depreciation |
| Book Value | 598 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 55640 | OtherCostOrOtherBasis |
| Depreciation | 26965 | Depreciation |
| Book Value | 28675 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 232831 | OtherCostOrOtherBasis |
| Depreciation | 108119 | Depreciation |
| Book Value | 124712 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 153985 | TotalOfBookValueLandBuildings |
| Total Revenue | 1509871 | TotalRevenue |
| Total Expenses | 1495735 | TotalExpenses |
| Excess Or Deficit For Year | 14136 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 14136 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1509871 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1509871 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1509871 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1495735 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1495735 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1495735 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | 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, 2012, THE AGENCY DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. THE AGENCY RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. GENERALLY, THE AGENCY'S INFORMATION (OR TAX) RETURNS REMAIN OPEN FOR FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS FROM THE FILING DATE. NO NOTICES HAVE BEEN RECEIVED FROM EITHER THE INTERNAL REVENUE SERVICE OF COMMONWEALTH OF MASSACHUSETTS ADDRESSING ANY SUBSEQUENT YEAR. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 IE: EXECUTIVE DIRECTOR AND FISCAL 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. |