CREATIVE LEARNING FOR CHILDREN INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CREATIVE LEARNING FOR CHILDREN INC (EIN 04-2762852)
Tax period
2022-10-01 to 2023-09-30
Filed
2024-08-30
IRS object ID
202432439349300623
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)
Return2024-08-30T13:24:44-04:00ReturnTs
Tax Period End2023-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043536248PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NICHOLS & COMPANY CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110 NEW ENGLAND BUSINESS CTR DR 30AddressLine1Txt
CityANDOVERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01810ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042762852EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CREATIVE LEARNING FOR CHILDREN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCREABusinessNameControlTxt
Phone5086629751PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 506AddressLine1Txt
CityANDOVERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01810ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGRANT ELLIOTTPersonNm
Person TitleCO-DIRECTORPersonTitleTxt
Phone5086629751PhoneNum
Signature2024-08-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUSAN CAIN CPAPreparerPersonNm
PTINP02480369PTIN
Phone9789845425PhoneNum
Preparation2024-08-30PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGRANT ELLIOTTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 506AddressLine1Txt
CityANDOVERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01810ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$469,409GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KALEIDOSCOPEKIDS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1981FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionPROVIDE A SUMMER ENRICHMENT PROGRAM OFFERING VARIED EDUCATIONAL AND CULTURAL OPPORTUNITIES TO CHILDREN IN THE MERRIMACK VALLEY IN MASSACHUSETTS IN GRADES PRE-K THROUGH 8ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,038PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$475,907PYProgramServiceRevenueAmt
CY Program Service Revenue$469,409CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$230PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$481,175PYTotalRevenueAmt
CY Total Revenue$469,409CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$132,331PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$173,344CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$274,658PYOtherExpensesAmt
CY Other Expenses$313,783CYOtherExpensesAmt
PY Total Expenses$406,989PYTotalExpensesAmt
CY Total Expenses$487,127CYTotalExpensesAmt
PY Revenues Less Expenses$74,186PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$17,718CYRevenuesLessExpensesAmt
Total Assets BOY$161,290TotalAssetsBOYAmt
Total Assets EOY$129,070TotalAssetsEOYAmt
Total Liabilities BOY$173,766TotalLiabilitiesBOYAmt
Total Liabilities EOY$159,264TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$12,476NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$30,194NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE A SUMMER ENRICHMENT PROGRAM OFFERING VARIED EDUCATIONAL AND CULTURAL OPPORTUNITIES TO CHILDREN IN THE MERRIMACK VALLEY IN MASSACHUSETTS IN GRADES PRE-K THROUGH 8MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$290,572ExpenseAmt
Revenue$469,409RevenueAmt
DescFOR THE 43RD YEAR, THE ORGANIZATION PROVIDED ONE WEEK COURSES IN DIFFERENT SESSIONS THROUGHOUT THE SUMMER, WHERE STUDENTS ARE IMMERSED IN THE SUBJECT (S) OF THEIR CHOICE. THESE INCLUDE THEATER,MUSIC, LEGOS, PHYSICS, ADVENTURE, KITING, CHESS, GEOLOGY,OUTDOORS; TO JUST TO NAME A FEW. THE EMPHASIS IS ON CONCRETE LEARNING IN A CREATIVE SETTING TAUGHT BY QUALIFIED INSTRUCTORS.Desc
Total Program Service Expenses$290,572TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document62IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGRANT ELLIOTTPersonNm
Phone5086629751PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 506AddressLine1Txt
CityANDOVERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01810ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtInstitutional TrusteeInstitutionalTrusteeInd
GRANT ELLIOTT
CO-DIRECTOR30.00Yes (X)$60,000$0$0
TIM STONECIPHER
CO-DIRECTOR30.00Yes (X)$60,000$0$0
JANIS BARON
BOARD ADVISO5.00$26,500$0$2,940Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$146,500TotalReportableCompFromOrgAmt
Total Other Compensation$2,940TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICES REVENUE, NETDesc
Business611600BusinessCd
Total Revenue Column$469,409TotalRevenueColumnAmt
Related Or Exempt Func Income$469,409RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$469,409TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$469,409TotalRevenueColumnAmt
Related Or Exempt Func Income$469,409RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$120,000TotalAmt
Management And General$120,000ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$35,000TotalAmt
Program Services$35,000ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$5,635TotalAmt
Management And General$5,635ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$12,709TotalAmt
Management And General$12,709ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,381TotalAmt
Management And General$4,381ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$212,205TotalAmt
Program Services$175,792ProgramServicesAmt
Management And General$36,413ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,455TotalAmt
Program Services$5,455ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$43,836TotalAmt
Program Services$43,836ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,693TotalAmt
Management And General$4,693ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$3,657TotalAmt
Management And General$3,657ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,710TotalAmt
Management And General$2,710ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM MATERIASL$18,788$13,995$4,793
SELLING FEES$14,184$14,184
WEBSITE MAINTENANCE$1,802$1,802
REGISTRATION FEES$712$712

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,360TotalAmt
Program Services$508ProgramServicesAmt
Management And General$852ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$487,127TotalAmt
Program Services$290,572ProgramServicesAmt
Management And General$196,555ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$157,377BOYAmt
EOY$126,672EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,950BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,963BOYAmt
EOY$2,398EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$161,290BOYAmt
EOY$129,070EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$22,338BOYAmt
EOY$7,110EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$13,098BOYAmt
EOY$16,477EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$138,330BOYAmt
EOY$135,677EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$173,766BOYAmt
EOY$159,264EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$12,476BOYAmt
EOY-$30,194EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$12,476BOYAmt
EOY-$30,194EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$161,290BOYAmt
EOY$129,070EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$17,718ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$474,687CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,146CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$397,465CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$481,175CurrentTaxYearMinus1YearAmt
Current Tax Year$469,409CurrentTaxYearAmt
Total$1,842,882TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$469,409CurrentTaxYearAmt
Total$469,409TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$474,687CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,146CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$397,465CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$481,175CurrentTaxYearMinus1YearAmt
Current Tax Year$938,818CurrentTaxYearAmt
Total$2,312,291TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,312,291PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$474,687CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,146CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$397,465CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$481,175CurrentTaxYearMinus1YearAmt
Current Tax Year$938,818CurrentTaxYearAmt
Total$2,312,291TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GOUTSIDE SERVICES 151,553 0 0 TRANSPORTATION OF STUDENTS 1,105 0 0 AIDES 23,134 0 0 BOARD CONSULTANT 0 26,500 0 ADMINISTRATIVE SUPPORT 0 9,913 0 TOTAL 175,792 36,413 0

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