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ROGERS PIERCE CHILDRENS CENTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ROGERS PIERCE CHILDRENS CENTER INC (EIN 04-2472369)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-15
IRS object ID
202401369349314515
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2024-05-15T15:42:47-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042211907PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER WACHMAN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CAMBRIDGE STREET 13TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP021142548ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042472369EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROGERS-PIERCE CHILDREN'S CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROGEBusinessNameControlTxt
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBIN SAGARINPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone7816465280PhoneNum
Signature2024-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBINPersonFirstNm
Person LastSAGARINPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBIN A KATZMAN CPAPreparerPersonNm
PTINP01569433PTIN
Phone6173386800PhoneNum
Preparation2024-05-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBIN SAGARINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,507,711GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ROGERSPIERCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE DAYCARE SERVICES TO CHILDREN UNDER THE AGE OF 6 YEARS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee25TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$322,908PYContributionsGrantsAmt
CY Contributions Grants$211,414CYContributionsGrantsAmt
PY Program Service Revenue$1,187,412PYProgramServiceRevenueAmt
CY Program Service Revenue$1,296,297CYProgramServiceRevenueAmt
PY Investment Income$98PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,510,418PYTotalRevenueAmt
CY Total Revenue$1,507,711CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$939,382PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,059,757CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$228,727PYOtherExpensesAmt
CY Other Expenses$256,448CYOtherExpensesAmt
PY Total Expenses$1,168,109PYTotalExpensesAmt
CY Total Expenses$1,316,205CYTotalExpensesAmt
PY Revenues Less Expenses$342,309PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$191,506CYRevenuesLessExpensesAmt
Total Assets BOY$729,033TotalAssetsBOYAmt
Total Assets EOY$971,866TotalAssetsEOYAmt
Total Liabilities BOY$118,236TotalLiabilitiesBOYAmt
Total Liabilities EOY$169,563TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$610,797NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$802,303NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE OPPORTUNITIES FOR CHILDREN TO GROW SOCIALLY, EMOTIONALLY, INTELLECTUALLY AND PHYSICALLY IN A WARM ENVIRONMENT. WE WANT OUR CHILDREN TO BUILD A POSITIVE SELF-IMAGE; DISCOVER THEIR CREATIVE SPIRIT; LEARN PROBLEM-SOLVING SKILLS; DEVELOP SELF-CONTROL AND CONSIDERATION OF OTHERS; INCREASE COORDINATION AND BALANCE, AND MOST IMPORTANTLY - KNOW THAT LEARNING IS FUN! RPCC BELIEVES THAT EARLY YEARS OF LEARNING ARE THE MOST VALUABLE. CHILDREN LEARN THROUGH PLAY, CONSTRUCTING THEIR KNOWLEDGE BY TOUCHING, TASTING, SMELLING, WATCHING, LISTENING, THINKING, AND DOING. OUR CURRICULUM ENCOURAGES CHOICE-MAKING, AUTONOMY, AND SOCIAL COMPETENCE. THE EXPLORATION OF MUSIC AND MOVEMENT, SCIENCE AND NATURE, FAMILIES AND CULTURE, ART AND NUMBERS IS INTEGRATED INTO THE DAY. AND, WE ENCOURAGE EACH CHILD TO EXPLORE, EXPERIMENT, AND DEVELOP SKILLS AT HIS/HER OWN LEVEL OF ABILITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,133,493ExpenseAmt
Revenue$1,296,297RevenueAmt
DescPROVIDE COMPREHENSIVE DAYCARE SERVICES TO FAMILIESDesc
Total Program Service Expenses$1,133,493TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee25EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RACHAEL GERBER
CO-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
STEPHANIE TAYLOR
TREASURER1.00Yes (X)Yes (X)$0$0$0
DARA FREEDMAN-WEISS
CO-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
LENNY PARITSKY
DIRECTOR1.00Yes (X)$0$0$0
GREGORY MARTIN
DIRECTOR1.00Yes (X)$0$0$0
ALLISON WARNER
DIRECTOR1.00Yes (X)$0$0$0
CURTIS WRIGHT
DIRECTOR1.00Yes (X)$0$0$0
ROBIN SAGARIN
EXECUTIVE DIRECTOR40.00Yes (X)$75,415$0$11,906
FieldValueIRS element (for citing)
Total Reportable Comp From Org$75,415TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$11,906TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$211,414GovernmentGrantsAmt
Total Contributions$211,414TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION & OTHERDesc
Business611600BusinessCd
Total Revenue Column$1,296,297TotalRevenueColumnAmt
Related Or Exempt Func Income$1,296,297RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,296,297TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,507,711TotalRevenueColumnAmt
Related Or Exempt Func Income$1,296,297RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$854,490TotalAmt
Program Services$754,448ProgramServicesAmt
Management And General$100,042ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$132,440TotalAmt
Program Services$132,440ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$72,827TotalAmt
Program Services$72,827ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$9,245TotalAmt
Management And General$9,245ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$46,162TotalAmt
Management And General$46,162ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,689TotalAmt
Management And General$10,689ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$8,585TotalAmt
Program Services$8,585ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$96,779TotalAmt
Program Services$96,779ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,601TotalAmt
Program Services$5,601ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,384TotalAmt
Program Services$7,384ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD SERVICE$26,252$26,252
SUPPLIES$17,513$13,670$3,843
CONSULTANTS$11,790$11,790
TELEPHONE$5,983$5,983

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,465TotalAmt
Program Services$3,717ProgramServicesAmt
Management And General$6,748ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,316,205TotalAmt
Program Services$1,133,493ProgramServicesAmt
Management And General$182,712ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$305,977BOYAmt
EOY$484,398EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$376,217BOYAmt
EOY$377,483EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$11,305BOYAmt
EOY$6,252EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$35,534BOYAmt
EOY$15,412EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$89,178LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$89,178LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$88,321EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$729,033BOYAmt
EOY$971,866EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$79,736BOYAmt
EOY$40,242EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38,500BOYAmt
EOY$129,321EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$118,236BOYAmt
EOY$169,563EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$610,261BOYAmt
EOY$801,767EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$536BOYAmt
EOY$536EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$610,797BOYAmt
EOY$802,303EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$729,033BOYAmt
EOY$971,866EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$191,506ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$170,190CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$322,908CurrentTaxYearMinus1YearAmt
Current Tax Year$211,414CurrentTaxYearAmt
Total$705,512TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,080,223CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$895,455CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$849,190CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,187,412CurrentTaxYearMinus1YearAmt
Current Tax Year$1,296,297CurrentTaxYearAmt
Total$5,308,577TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,080,223CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$896,455CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,019,380CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,510,320CurrentTaxYearMinus1YearAmt
Current Tax Year$1,507,711CurrentTaxYearAmt
Total$6,014,089TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$6,014,089PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,226CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,024CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$404CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$98CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$5,752TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,226CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,024CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$404CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$98CurrentTaxYearMinus1YearAmt
Total$5,752TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,081,449CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$900,479CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,019,784CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,510,418CurrentTaxYearMinus1YearAmt
Current Tax Year$1,507,711CurrentTaxYearAmt
Total$6,019,841TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99900PublicSupportCY509Pct
Public Support PY5090.99890PublicSupportPY509Pct
Investment Income CY0.00100InvestmentIncomeCYPct
Investment Income PY0.00110InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$31,934OtherCostOrOtherBasisAmt
Depreciation$31,934DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$57,244OtherCostOrOtherBasisAmt
Depreciation$57,244DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRIGHT OF USEDesc
Book Value$88,321BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$88,321TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEPOSITS AND TUITION OVERPAYMENTS$41,000
LEASE LIABLITY$88,321
FieldValueIRS element (for citing)
Total Liability$129,321TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,507,711TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,507,711RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,507,711TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,316,205TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,316,205ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,316,205TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CENTER ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITION BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE CENTER HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE CENTER HAS DETERMINED THAT SUCH A TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE CENTER IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE CENTER'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE DRAFT OF THE 990 FEDERAL TAX RETURN WILL BE PROVIDED TO THE BOARD OF DIRECTORS BY THE TREASURER FOR COMMENT AND QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 12CSECTION 3.12 OF THE RPCC BY-LAWS AS FOLLOWS: "CONFLICT OF INTEREST - ANY CONTRACTS, TRANSACTIONS OR AGREEMENTS THAT ARE, OR MAY APPEAR TO BE, A CONFLICT OF INTEREST SHALL BE FULLY DISCLOSED AND BROUGHT BEFORE THE BOARD OF DIRECTORS FOR APPROVAL." THE BYLAWS ARE DISTRIBUTED ANNUALLY TO THE BOARD AND DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS VOTES ON THE EXECUTIVE DIRECTOR'S COMPENSATION. SECTION 3.3. OF THE RPCC PERSONNEL POLICY STATES THE FOLLOWING IN RELATION TO COMPENSATION: "THE ANNUAL BUDGET REVIEW IS IN SPRING. FOLLOWING THE BUDGET PROCESS, THE BOARD OF DIRECTORS MAKES ALL DECISIONS ON ALL MATTERS OF SALARY INCREASES, BASED ON FACTORS THAT INCLUDE, BUT ARE NOT LIMITED TO THE FINANCIAL STATE OF THE SCHOOL. ANY SALARY INCREASES ARE EFFECTIVE JULY 1ST." 16. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF EMPLOYEES, SUBJECT TO SECTION 3.3 OF THE RPCC PERSONNEL POLICY ABOVE; CUMULATIVE COMPENSATION IS APPROVED AS PART OF THE BUDGET REVIEW. ON THE ANNIVERSARY DATE OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT, THE BOARD WILL MAKE A DECISION ON ANY SALARY INCREASE FOR THE EXECUTIVE DIRECTOR. THE INCREASE, IF ANY, WILL BE REFLECTED ON THE ANNIVERSARY DATE. AT THE BOARD'S DISCRETION, BONUSES MAY BE PAID TO ANY EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS DIVISION OF PUBLIC CHARITIES.

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