2021-05-12T21:55:03-04:00 2020-06-30 Allan Smith and Company CPAs PC Two Cabot Place Suite 8 Stoughton MA 02072 990 2019-07-01 042103938 Brockton Day Nursery Inc BROC 243 Crescent Street Brockton MA 02302 BENITA SMITH Executive Direc 5087745553 2021-04-04 true Allan Smith CPA P00825089 7742065553 2021-05-12 2019 2022-09-23 18:48:47Z 2888897 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. 3 3 64 0 0 105942 193125 2527444 2446358 42178 -8604 245 0 2675809 2630879 0 0 2115889 1905487 0 447 721045 704384 2836934 2609871 -161125 21008 2335903 2554532 328071 516984 2007832 2037548 To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area. false false 2421837 2639483 Age-appropriate early childhood education and care for young children. 2421837 true true 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 2 0 64 true false false false false false true true false false false false false false false false false false false X 3 3 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 Marian McGrath Clerk 2.00 0.00 X X 0 0 0 James Cobbs President 2.00 0.00 X X 0 0 0 Paul Schreiber Treasurer 2.00 0.00 X X 0 0 0 Benita Smith Executive Director 40.00 0.00 X 85100 0 0 85100 0 0 0 false false false 20746 87986 84393 193125 Child Care Services 624410 2446358 2446358 2446358 55698 55698 193716 258018 -258018 193716 -64302 -64302 2630879 2446358 0 -8604 104564 84671 19893 1499944 1454300 45644 160570 159947 623 140409 134385 6024 6889 6889 14679 14679 1459 1459 7129 1490 5639 9560 9560 162118 148372 13746 697 637 60 3367 3367 70222 70222 13194 8391 4803 Child Meals 53776 53776 Child Transportation 188468 188468 Program Supplies & Materials 52885 52885 Miscellaneous Expense 250 250 119691 49657 69587 447 2609871 2421837 187587 447 94435 341724 81782 52560 182507 198561 15534 2297858 1802923 476939 494935 619381 582707 880859 868511 2335903 2554532 254692 108568 73379 50516 357900 328071 516984 X 1067298 1109362 940534 928186 2007832 2037548 2335903 2554532 X 21008 21056 -12348 X false true X true true true X 138099 95046 137009 105942 193125 669221 86560 3600 1275 91435 224659 98646 137009 107217 193125 760656 369224 391432 21670 53433 58144 42178 55698 231123 991779 0.39470 0.40740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 566775 -28676 540 6889 530670 531417 73920 35000 3562 566775 605397 23816 94010 3786 531417 579336 33401 7340 605397 590330 -6269 4725 579336 0.89460 0.10540 true false 19700 19700 1007841 866861 140980 79836 737694 531535 285995 36249 416538 404527 48260 494935 Perpetual Trust Receivable 868511 868511 PPP Covid Loan 357900 357900 2635078 21056 2380 -12348 11088 2623990 6889 6889 2630879 2605362 2380 2380 2602982 6889 6889 2609871 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.