COMMUNITY NURSERY SCHOOL OF WAYLAND INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY NURSERY SCHOOL OF WAYLAND INC (EIN 22-2485658)
Tax period
2021-08-01 to 2022-07-31
Filed
2023-06-15
IRS object ID
202311669349301271
Schema version
2021v4.0
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)
Return2023-06-15T14:05:25-04:00ReturnTs
Tax Period End2022-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042701070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1S&G LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11671 WORCESTER RD STE 303AddressLine1Txt
CityFRAMINGHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP017015400ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222485658EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY NURSERY SCHOOL OF WAYLANDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15 DAMON STREETAddressLine1Txt
CityWAYLANDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01778ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELIZABETH FUCEPersonNm
Person TitlePRESIDENT & TREAS.PersonTitleTxt
Phone5086512555PhoneNum
Signature2022-12-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstELIZABETHPersonFirstNm
Person LastFUCEPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCURTIS A FELDMAN CPAPreparerPersonNm
PTINP00005914PTIN
Phone5088752552PhoneNum
Preparation2023-06-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerELIZABETH FUCEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 PARMENTER ROADAddressLine1Txt
CitySOUTHBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01772ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$496,063GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCNSWAYLAND.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionORGANIZE AND OPERATE ORGANIZATIONS FOR EDUCATION OF CHILDREN SITH SUBJECTS DESIRABLE FOR PRE-SCHOOL CHILDREN TO ACQUIRE BASIC SKILLS TO ENTER THE SCHOOL SYSTEM AND TO ALSO PROVIDE ONSITE DAYCARE SERVICES FOR CHILDREN.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$410,659CYProgramServiceRevenueAmt
CY Investment Income$1,222CYInvestmentIncomeAmt
CY Other Revenue$84,182CYOtherRevenueAmt
CY Total Revenue$496,063CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$161,567CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$250,925CYOtherExpensesAmt
CY Total Expenses$412,492CYTotalExpensesAmt
CY Revenues Less Expenses$83,571CYRevenuesLessExpensesAmt
Total Assets BOY$741,471TotalAssetsBOYAmt
Total Assets EOY$819,874TotalAssetsEOYAmt
Total Liabilities BOY$360,253TotalLiabilitiesBOYAmt
Total Liabilities EOY$355,085TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$381,218NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$464,789NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionORGANIZE AND OPERATE ORGANIZATIONS FOR EDUCATION OF CHILDREN SITH SUBJECTS DESIRABLE FOR PRE-SCHOOL CHILDREN TO ACQUIRE BASIC SKILLS TO ENTER THE SCHOOL SYSTEM AND TO ALSO PROVIDE ONSITE DAYCARE SERVICES FOR CHILDREN.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$395,634ExpenseAmt
Revenue$579,817RevenueAmt
DescTHE ORGANIZATION PROVIDES A NOT FOR PROFIT NURSERY SCHOOL PROGRAM IN ORDER TO GIVE ON-SITE DAY CARE FACILITIES FOR CHILDREN.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$1,276ExpenseAmt
DescTHE ORGANIZATION PROVIDES A NOT FOR PROFIT NURSERY SCHOOL PROGRAM IN ORDER TO GIVE ON-SITE DAY CARE FACILITIES FOR CHILDREN.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$1,276TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$396,910TotalProgramServiceExpensesAmt
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
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 OperatingYes (true)SchoolOperatingInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee12EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonELIZABETH FUCEPersonNm
Phone5056512555PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15 DAMON STREETAddressLine1Txt
CityWAYLANDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01778ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ELIZABETH FUCE
PRESIDENT &25.00Yes (X)$123,373$0$0
SARAH FAIR
REGISTRAR15.00$52,600$0$0Yes (X)
KAREN QUIRK
SECRETARY15.00$21,472$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$197,445TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Business611600BusinessCd
Total Revenue Column$410,659TotalRevenueColumnAmt
Exclusion$410,659ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$410,659TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,222TotalRevenueColumnAmt
Exclusion$1,222ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$2,871FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,871TotalRevenueColumnAmt
Exclusion$2,871ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescGRANTS / EIDLDesc
Business611600BusinessCd
Total Revenue Column$81,311TotalRevenueColumnAmt
Exclusion$81,311ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$81,311OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$496,063TotalRevenueColumnAmt
Exclusion$496,063ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$136,371TotalAmt
Program Services$136,371ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,196TotalAmt
Program Services$25,196ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$184,309TotalAmt
Program Services$184,309ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,418TotalAmt
Management And General$10,418ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$30,077TotalAmt
Program Services$27,617ProgramServicesAmt
Management And General$2,460ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$440TotalAmt
Management And General$440ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,264TotalAmt
Management And General$2,264ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,500TotalAmt
Program Services$17,500ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,276TotalAmt
Program Services$1,276ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,641TotalAmt
Program Services$4,641ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$412,492TotalAmt
Program Services$396,910ProgramServicesAmt
Management And General$15,582ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$144,031BOYAmt
EOY$195,283EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$446,084BOYAmt
EOY$444,727EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$146,428BOYAmt
EOY$172,391EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,183BOYAmt
EOY$2,931EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,329LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,787LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,745BOYAmt
EOY$4,542EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$741,471BOYAmt
EOY$819,874EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$7,000BOYAmt
EOY$8,195EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$353,253BOYAmt
EOY$346,890EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$360,253BOYAmt
EOY$355,085EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$381,218BOYAmt
EOY$464,789EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$381,218BOYAmt
EOY$464,789EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$741,471BOYAmt
EOY$819,874EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$83,571ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,719OtherCostOrOtherBasisAmt
Depreciation$14,800DepreciationAmt
Book Value$2,919BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,610OtherCostOrOtherBasisAmt
Depreciation$3,987DepreciationAmt
Book Value$1,623BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,542TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtfalseNondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsfalseMaintainRacialCompRecsInd
Maintain Scholarships RecsfalseMaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolfalseMaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3THE NON-DISCRIMINATION POLICY IS INCLUDED IN THE SCHOOL'S WEBSITE AND THE PUBLISHED HANDBOOK.
SCHEDULE E, LINE 4THE SCHOOL DOES NOT KEEP RECORDS OF RACIAL INFORMATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DTHE ORGANIZATION PROVIDES A NOT FOR PROFIT NURSERY SCHOOL PROGRAM IN ORDER TO GIVE ON-SITE DAY CARE FACILITIES FOR CHILDREN.
FORM 990, PAGE 6, PART VI, LINE 2ELIZABETH FUCE ELIZABETH WAMBOLT PRESIDENT EMPLOYEE DAUGHTER IN LAW
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION MADE FORM 990 AVAILABLE TO ALL MEMBERS OF ITS GOVERNING BODY BEFORE FILING THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.

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