2022-02-18T13:38:14-05:00 2021-06-30 Allan Smith and Company CPAs PC Two Cabot Place Suite 8 Stoughton MA 02072 990 2020-07-01 042103938 Brockton Day Nursery Inc BROC 243 Crescent Street Brockton MA 02302 BENITA SMITH Executive Direc 5087745553 2022-02-18 true BENITA SMITH Allan Smith CPA P00825089 7742065553 2022-02-18 0 00 AAL1 IAL1 2020 2022-09-23 18:48:47Z 2881151 false X brocktonday.org X 1907 MA To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area. 5 5 64 0 0 193125 842477 2446358 1920187 -8604 81488 27 2630879 2844179 0 0 1905487 1959368 0 0 704384 769216 2609871 2728584 21008 115595 2554532 2629225 516984 233746 2037548 2395479 To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area. false false 2517088 2762664 Age-appropriate early childhood education and care for young children. 2517088 true false false false false false false false false true true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 64 true false false false false false true true false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false MA X X Benita Smith 5085882700 243 Crescent Street Brockton MA 02302 X Benita Smith Executive Director 40.00 0.00 X 116361 0 0 Aida Monteiro Director 2.00 0.00 X 0 0 0 Rene Jaro Director 2.00 0.00 X 0 0 0 Paul Schreiber Treasurer 2.00 0.00 X X 0 0 0 Marian McGrath Clerk 2.00 0.00 X X 0 0 0 James Cobbs President 2.00 0.00 X X 0 0 0 116361 0 0 1 false false false 18476 682020 141981 842477 Child Care Services 624410 1920187 1920187 1920187 53748 53748 64712 36972 27740 27740 27740 Miscellaneous 900099 27 27 27 2844179 1920214 0 81488 113706 90965 22741 1569291 1523462 45829 129664 129205 459 146707 140736 5971 16828 16828 14929 14929 1069 1069 6555 4387 2168 8974 8974 242185 220191 21994 1504 1375 129 2655 2655 64999 63198 1801 15697 11772 3925 Child Meals 64736 64736 Child Transportation 141747 141747 Program Supplies & Materials 73937 73937 Miscellaneous Expense 1033 1033 112368 37646 74722 2728584 2517088 211496 0 341724 92204 52560 3924 198561 204121 15534 2421126 1867922 494935 553204 582707 698188 868511 1077584 2554532 2629225 108568 157323 50516 26423 357900 50000 516984 233746 X 1109362 1254212 928186 1141267 2037548 2395479 2554532 2629225 X 115595 33263 209073 X false true X true true true X 95046 137009 105942 193125 842457 1373579 3600 1275 4875 98646 137009 107217 193125 842457 1378454 1378454 53433 58144 42178 55698 53775 263228 27 27 1641709 0.83960 0.39470 X 530670 83670 16828 597512 566775 -28676 540 6889 530670 531417 73920 35000 3562 566775 605397 23816 94010 3786 531417 579336 33401 7340 605397 0.89340 0.10660 true false 19700 19700 1007841 874433 133408 185684 737694 558085 365293 53669 416538 435404 34803 553204 Perpetual Trust Receivable 1077584 1077584 Line of Credit-Rockland Trust 50000 50000 3081107 33263 11420 209073 253756 2827351 16828 16828 2844179 2723176 11420 11420 2711756 16828 16828 2728584 Other revenues not included on Form 990 (Part XI, line 2d) CHANGE IN FAIR MARKET VALUE OF PERPETUAL TRUSTS RECEIVABLE. Form 990 governing body review Part VI line 11 THE EXECUTIVE DIRECTOR AND TREASURER ARE ASSIGNED THE RESPONSIBILITY FOR THE REVIEW AND APPROVAL OF ALL INFORMATION AND TAX FILINGS FOR THE FEDERAL GOVERNMENT AND COMMONWEALTH OF MASSACHUSETTS AT THE DIRECTIVE OF THE BOARD OF DIRECTORS. Conflict of interest policy compliance Part VI line 12c THE DIRECTORS PROVIDES SELF-DECLARATION OF POSSIBLE CONFLICTS INTEREST AS PART OF THE ANNUAL MEETING RESPONSIBILITIES. KEY EMPLOYEES PROVIDE AN ANNUAL SELF DECLARATION AS PART OF THEIR ANNUAL PERFORMANCE EVALUATION PROCESS. POTENTIAL CONFLICTS IDENTIFIED ARE REVIEWED AND APPROVED IF APPROPRIATE AS A PART OF THE BOARD OF DIRECTORS ROUTINE RESPONSIBILITIES. CEO executive director top management comp Part VI line 15a THE BOARD OF DIRECTORS PERFORMS AN INFORMAL REVIEW OF SALARIES FOR COMPARABLE RESPONSIBILITIES IN LIKE SIZE ORGANIZATIONS AND OTHER SIMILAR ORGANIZATIONS WITHIN THE COMMUNITY. DISCUSSIONS ARE DOCUMENTED AS PART OF THE RECORDING OF THE MINUTES OF THE BOARD OF DIRECTORS INCLUDING THEIR FORMAL APPROVAL OF REVISED COMPENSATION AND BENEFITS. Form 990 availability to public Part VI line 18 THE ORGANIZATON MAKES ALL FEDERAL AND COMMONWEALTH OF MASSACHUSETTS FILINGS, AND GOVERNING DOCUMENTS AVAILABLE UPON FORMAL REQUEST. VARIOUS COMPANIES AND THE MASSACHUSETTS SECRETARY OF STATE MAKE THESE FILINGS AND THE AUDITED FINANCIAL STATEMENTS AVAILABLE. Governing documents etc available to public Part VI line 19 THE ORGANIZATON MAKES ALL FEDERAL AND COMMONWEALTH OF MASSACHUSETTS FILINGS, AND GOVERNING DOCUMENTS AVAILABLE UPON FORMAL REQUEST. VARIOUS COMPANIES AND THE MASSACHUSETTS SECRETARY OF STATE MAKE THESE FILINGS AND THE AUDITED FINANCIAL STATEMENTS AVAILABLE. Explanation of other changes in net assets or fund balances Part XI line 9 ADJUSTMENT FOR THE CHANGE IN THE FAIR VALUE OF PERPETUAL TRUSTS.