HILLS & FALLS COMMUNITY NURSERY SCHOOL INCORPORATED: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
HILLS & FALLS COMMUNITY NURSERY SCHOOL INCORPORATED (EIN 04-2104304)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-12
IRS object ID
202211329349305036
Schema version
2020v4.0
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)
Return2022-05-12T14:16:53-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272630858PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GONZALEZ AND ASSOCIATES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line114 PAGE TERRACEAddressLine1Txt
CitySTOUGHTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02072ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042104304EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HILLS & FALLS COMMUNITY NURSERYBusinessNameLine1Txt
Business Name Line2SCHOOLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHILLBusinessNameControlTxt
Phone6179642086PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1258 CONCORD STREETAddressLine1Txt
CityNEWTON LOWER FALLSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02462ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMELISSA DECINAPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6179642086PhoneNum
Signature2022-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMELISSAPersonFirstNm
Person LastDECINAPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLILLIAN GONZALEZ CPA MST CSEP CSRPPreparerPersonNm
PTINP00675366PTIN
Phone7813441040PhoneNum
Preparation2022-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMELISSA DECINAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1258 CONCORD STREETAddressLine1Txt
CityNEWTON LOWER FALLSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02462ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$323,415GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HILLSANDFALLS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1948FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionHILLS AND FALLS STRIVES TO PROVIDE A QUALITY, PLAY-BASED EDUCATION IN A SAFE, DIVERSE, AND NURTURING ENVIRONMENT WITH THE SUPPORT OF A STRONG AND COHESIVE COMMUNITY OF FAMILIES AND STAFF.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$91,333PYContributionsGrantsAmt
CY Contributions Grants$57,415CYContributionsGrantsAmt
PY Program Service Revenue$375,064PYProgramServiceRevenueAmt
CY Program Service Revenue$266,000CYProgramServiceRevenueAmt
PY Investment Income$450PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$466,847PYTotalRevenueAmt
CY Total Revenue$323,415CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$275,946PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$266,154CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$506CYTotalFundraisingExpenseAmt
PY Other Expenses$140,744PYOtherExpensesAmt
CY Other Expenses$92,167CYOtherExpensesAmt
PY Total Expenses$416,690PYTotalExpensesAmt
CY Total Expenses$358,321CYTotalExpensesAmt
PY Revenues Less Expenses$50,157PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$34,906CYRevenuesLessExpensesAmt
Total Assets BOY$275,450TotalAssetsBOYAmt
Total Assets EOY$324,818TotalAssetsEOYAmt
Total Liabilities BOY$94,274TotalLiabilitiesBOYAmt
Total Liabilities EOY$178,548TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$181,176NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$146,270NetAssetsOrFundBalancesEOYAmt
MissionHILLS AND FALLS STRIVES TO PROVIDE A QUALITY, PLAY-BASED EDUCATION IN A SAFE, DIVERSE, AND NURTURING ENVIRONMENT WITH THE SUPPORT OF A STRONG AND COHESIVE COMMUNITY OF FAMILIES AND STAFF.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$348,894ExpenseAmt
Revenue$266,000RevenueAmt
DescQUALITY PRESCHOOL EDUCATION WHILE OFFERING AN OPPORTUNITY FOR PARENTS/GUARDIANS TO BECOME INVOLVED AND SHARE THE EXPERIENCE WITH THEIR CHILDREN.Desc
Total Program Service Expenses$348,894TotalProgramServiceExpensesAmt
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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
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 Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee13EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE CORPORATIONPersonNm
Phone6179642086PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1258 CONCORD STREETAddressLine1Txt
CityNEWTON LOWER FALLSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02462ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JENNIFER BARDSLEY
DIRECTOR2.00Yes (X)$0$0$0
CARRIE BEARD
DIRECTOR2.00Yes (X)$0$0$0
MEREDITH BERGER
DIRECTOR2.00Yes (X)$0$0$0
DOREEN HO
SECRETARY5.00Yes (X)$0$0$0Yes (X)
KATHRYN MACKINTOSH
CO-PRESIDENT5.00Yes (X)$0$0$0Yes (X)
TERESA PETERS
DIRECTOR2.00Yes (X)$0$0$0
LESLEY PROWDA
DIRECTOR2.00Yes (X)$0$0$0
DANA ROBINSON
DIRECTOR2.00Yes (X)$0$0$0
GALIT SCHAMBERG
DIRECTOR2.00Yes (X)$0$0$0
JEN SHEA
DIRECTOR2.00Yes (X)$0$0$0
DARA WARN
CO-PRESIDENT5.00Yes (X)$0$0$0Yes (X)
MELISSA DECINA
EXECUTIVE DI2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$57,415AllOtherContributionsAmt
Total Contributions$57,415TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$266,000TotalRevenueColumnAmt
Related Or Exempt Func Income$266,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$266,000TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$323,415TotalRevenueColumnAmt
Related Or Exempt Func Income$266,000RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$247,489TotalAmt
Program Services$247,489ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,665TotalAmt
Program Services$18,665ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,293TotalAmt
Management And General$6,293ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,608TotalAmt
Program Services$4,608ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$36,523TotalAmt
Program Services$35,100ProgramServicesAmt
Management And General$1,067ManagementAndGeneralAmt
Fundraising$356FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,390TotalAmt
Program Services$4,214ProgramServicesAmt
Management And General$132ManagementAndGeneralAmt
Fundraising$44FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,503TotalAmt
Program Services$8,163ProgramServicesAmt
Management And General$255ManagementAndGeneralAmt
Fundraising$85FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
EQUIPMENT$12,655$12,655
CLASSROOM SUPPLIES$4,626$4,626
PAYROLL SERVICES$3,171$3,171
SCHOLARSHIPS$2,500$2,500

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,898TotalAmt
Program Services$7,703ProgramServicesAmt
Management And General$1,174ManagementAndGeneralAmt
Fundraising$21FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$358,321TotalAmt
Program Services$348,894ProgramServicesAmt
Management And General$8,921ManagementAndGeneralAmt
Fundraising$506FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$260,440BOYAmt
EOY$314,198EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$133,991LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$123,371LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$15,010BOYAmt
EOY$10,620EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$275,450BOYAmt
EOY$324,818EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$5,250BOYAmt
EOY$40,298EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$89,024BOYAmt
EOY$70,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$68,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$94,274BOYAmt
EOY$178,548EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$181,176BOYAmt
EOY$146,270EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$181,176BOYAmt
EOY$146,270EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$275,450BOYAmt
EOY$324,818EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$34,906ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$133,991OtherCostOrOtherBasisAmt
Depreciation$123,371DepreciationAmt
Book Value$10,620BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$10,620TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPPPDesc
Amt$68,250Amt
FieldValueIRS element (for citing)
Total Liability$68,250TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$323,415TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$323,415RevenueSubtotalAmt
Total Revenue Per Form990$323,415TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$358,321TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$358,321ExpensesSubtotalAmt
Total Expenses Per Form990$358,321TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
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

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationTHE SCHOOL'S NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE BROCHURE GIVEN TO EVERYONE INTERESTED IN LEARNING ABOUT HILLS & FALLS. THE POLICY IS ALSO AVAILABLE ON THE WEBSITE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BBOARD MEMBERS REVIEW A DRAFT PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE UPON REQUEST.

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