BETA

ROGERS PIERCE CHILDRENS CENTER INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
ROGERS PIERCE CHILDRENS CENTER INC (EIN 04-2472369)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-17
IRS object ID
202111379349309306
Schema version
2019v5.2
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)
Return2021-05-17T16:50:46-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042211907PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER WACHMAN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CAMBRIDGE STREET 13TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP021142548ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042472369EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROGERS-PIERCE CHILDREN'S CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROGEBusinessNameControlTxt
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBIN SAGARINPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone7816465280PhoneNum
Signature2021-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBIN A KATZMAN CPAPreparerPersonNm
PTINP01569433PTIN
Phone6173386800PhoneNum
Preparation2021-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBIN SAGARINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$900,479GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ROGERSPIERCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE DAYCARE SERVICES TO CHILDREN UNDER THE AGE OF 6 YEARS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee22TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$1,000CYContributionsGrantsAmt
PY Program Service Revenue$1,080,223PYProgramServiceRevenueAmt
CY Program Service Revenue$895,455CYProgramServiceRevenueAmt
PY Investment Income$1,226PYInvestmentIncomeAmt
CY Investment Income$4,024CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,081,449PYTotalRevenueAmt
CY Total Revenue$900,479CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$823,614PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$896,578CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$203,932PYOtherExpensesAmt
CY Other Expenses$185,947CYOtherExpensesAmt
PY Total Expenses$1,027,546PYTotalExpensesAmt
CY Total Expenses$1,082,525CYTotalExpensesAmt
PY Revenues Less Expenses$53,903PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$182,046CYRevenuesLessExpensesAmt
Total Assets BOY$438,366TotalAssetsBOYAmt
Total Assets EOY$397,084TotalAssetsEOYAmt
Total Liabilities BOY$90,430TotalLiabilitiesBOYAmt
Total Liabilities EOY$231,194TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$347,936NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$165,890NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE OPPORTUNITIES FOR CHILDREN TO GROW SOCIALLY, EMOTIONALLY, INTELLECTUALLY AND PHYSICALLY IN A WARM ENVIRONMENT. WE WANT OUR CHILDREN TO BUILD A POSITIVE SELF-IMAGE; DISCOVER THEIR CREATIVE SPIRIT; LEARN PROBLEM-SOLVING SKILLS; DEVELOP SELF-CONTROL AND CONSIDERATION OF OTHERS; INCREASE COORDINATION AND BALANCE, AND MOST IMPORTANTLY - KNOW THAT LEARNING IS FUN! RPCC BELIEVES THAT EARLY YEARS OF LEARNING ARE THE MOST VALUABLE. CHILDREN LEARN THROUGH PLAY, CONSTRUCTING THEIR KNOWLEDGE BY TOUCHING, TASTING, SMELLING, WATCHING, LISTENING, THINKING, AND DOING. OUR CURRICULUM ENCOURAGES CHOICE-MAKING, AUTONOMY, AND SOCIAL COMPETENCE. THE EXPLORATION OF MUSIC AND MOVEMENT, SCIENCE AND NATURE, FAMILIES AND CULTURE, ART AND NUMBERS IS INTEGRATED INTO THE DAY. AND, WE ENCOURAGE EACH CHILD TO EXPLORE, EXPERIMENT, AND DEVELOP SKILLS AT HIS/HER OWN LEVEL OF ABILITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$929,209ExpenseAmt
Revenue$895,455RevenueAmt
DescPROVIDE COMPREHENSIVE DAYCARE SERVICES TO FAMILIESDesc
Total Program Service Expenses$929,209TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee22EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
HOLLY SALMON
CO-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
REBEKAH LEA
TREASURER1.00Yes (X)Yes (X)$0$0$0
LETIZIA ALLAIS
DIRECTOR1.00Yes (X)$0$0$0
KRISTA PAYNE
DIRECTOR1.00Yes (X)$0$0$0
ROBIN VAN VOORHIES
DIRECTOR1.00Yes (X)$0$0$0
CONSUELA HARR
DIRECTOR1.00Yes (X)$0$0$0
CLAIRE MOODIE
CLERK1.00Yes (X)Yes (X)$0$0$0
JILL SPENCER
DIRECTOR1.00Yes (X)$0$0$0
RACHAEL GERBER
CO-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ESTELLE DEBANNE
DIRECTOR1.00Yes (X)$0$0$0
ROBIN SAGARIN
EXECUTIVE DIRECTOR40.00Yes (X)$73,561$0$9,662
FieldValueIRS element (for citing)
Total Reportable Comp From Org$73,561TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$9,662TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,000AllOtherContributionsAmt
Total Contributions$1,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Business611600BusinessCd
Total Revenue Column$895,455TotalRevenueColumnAmt
Related Or Exempt Func Income$895,455RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$895,455TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,024TotalRevenueColumnAmt
Exclusion$4,024ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$900,479TotalRevenueColumnAmt
Related Or Exempt Func Income$895,455RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$4,024ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$89,230TotalAmt
Management And General$89,230ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$630,607TotalAmt
Program Services$630,607ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$112,810TotalAmt
Program Services$112,810ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$63,931TotalAmt
Program Services$56,762ProgramServicesAmt
Management And General$7,169ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,372TotalAmt
Management And General$1,372ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,000TotalAmt
Management And General$9,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$33,784TotalAmt
Management And General$33,784ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,183TotalAmt
Program Services$4,183ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$77,558TotalAmt
Program Services$77,558ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,962TotalAmt
Program Services$5,962ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$807TotalAmt
Program Services$807ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,504TotalAmt
Program Services$5,504ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$15,592$13,157$2,435
FOOD SERVICE$12,522$12,522
CONSULTANTS$9,175$9,175
TELEPHONE$5,719$5,719

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,769TotalAmt
Program Services$162ProgramServicesAmt
Management And General$4,607ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,082,525TotalAmt
Program Services$929,209ProgramServicesAmt
Management And General$153,316ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$69,710BOYAmt
EOY$97,057EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$352,091BOYAmt
EOY$282,416EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,791BOYAmt
EOY$2,689EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,467BOYAmt
EOY$14,422EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$89,178LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$88,678LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,307BOYAmt
EOY$500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$438,366BOYAmt
EOY$397,084EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$53,270BOYAmt
EOY$54,410EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,925BOYAmt
EOY$10,570EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$138,300EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,235BOYAmt
EOY$27,914EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$90,430BOYAmt
EOY$231,194EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$347,400BOYAmt
EOY$165,354EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$536BOYAmt
EOY$536EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$347,936BOYAmt
EOY$165,890EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$438,366BOYAmt
EOY$397,084EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$182,046ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$650CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$738CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$1,000CurrentTaxYearAmt
Total$4,888TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$878,979CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,004,164CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,012,495CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,080,223CurrentTaxYearMinus1YearAmt
Current Tax Year$895,455CurrentTaxYearAmt
Total$4,871,316TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$879,629CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,006,664CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,013,233CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,080,223CurrentTaxYearMinus1YearAmt
Current Tax Year$896,455CurrentTaxYearAmt
Total$4,876,204TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,876,204PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$39CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$56CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,226CurrentTaxYearMinus1YearAmt
Current Tax Year$4,024CurrentTaxYearAmt
Total$5,393TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$39CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$56CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,226CurrentTaxYearMinus1YearAmt
Current Tax Year$4,024CurrentTaxYearAmt
Total$5,393TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$326CurrentTaxYearMinus3YearsAmt
Total$326TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$879,668CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,007,038CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,013,289CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,081,449CurrentTaxYearMinus1YearAmt
Current Tax Year$900,479CurrentTaxYearAmt
Total$4,881,923TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99880PublicSupportCY509Pct
Public Support PY5090.99860PublicSupportPY509Pct
Investment Income CY0.00110InvestmentIncomeCYPct
Investment Income PY0.00030InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$31,934OtherCostOrOtherBasisAmt
Depreciation$31,934DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$57,244OtherCostOrOtherBasisAmt
Depreciation$56,744DepreciationAmt
Book Value$500BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$500TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEPOSITS AND TUITION OVERPAYMENTSDesc
Amt$27,914Amt
FieldValueIRS element (for citing)
Total Liability$27,914TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$900,479TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$900,479RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$900,479TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,082,525TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,082,525ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,082,525TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CENTER ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITION BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE CENTER HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE CENTER HAS DETERMINED THAT SUCH A TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE CENTER IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE CENTER'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonREBEKAH LEAPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionTREASURERRelationshipDescriptionTxt
Transaction$24,000TransactionAmt
TransactionTHE ORGANIZATION PAID FOR BOOKKEEPING AND CONSULTING SERVICES TO GREY FINANCE WHICH IS OWNED BY REBEKAH LEA.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE DRAFT OF THE 990 FEDERAL TAX RETURN WILL BE PROVIDED TO THE BOARD OF DIRECTORS BY THE TREASURER FOR COMMENT AND QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 12CSECTION 3.12 OF THE RPCC BY-LAWS AS FOLLOWS: "CONFLICT OF INTEREST - ANY CONTRACTS, TRANSACTIONS OR AGREEMENTS THAT ARE, OR MAY APPEAR TO BE, A CONFLICT OF INTEREST SHALL BE FULLY DISCLOSED AND BROUGHT BEFORE THE BOARD OF DIRECTORS FOR APPROVAL." THE BYLAWS ARE DISTRIBUTED ANNUALLY TO THE BOARD AND DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS VOTES ON THE EXECUTIVE DIRECTOR'S COMPENSATION. SECTION 3.3. OF THE RPCC PERSONNEL POLICY STATES THE FOLLOWING IN RELATION TO COMPENSATION: "THE ANNUAL BUDGET REVIEW IS IN SPRING. FOLLOWING THE BUDGET PROCESS, THE BOARD OF DIRECTORS MAKES ALL DECISIONS ON ALL MATTERS OF SALARY INCREASES, BASED ON FACTORS THAT INCLUDE, BUT ARE NOT LIMITED TO THE FINANCIAL STATE OF THE SCHOOL. ANY SALARY INCREASES ARE EFFECTIVE JULY 1ST." 16. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF EMPLOYEES, SUBJECT TO SECTION 3.3 OF THE RPCC PERSONNEL POLICY ABOVE; CUMULATIVE COMPENSATION IS APPROVED AS PART OF THE BUDGET REVIEW. ON THE ANNIVERSARY DATE OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT, THE BOARD WILL MAKE A DECISION ON ANY SALARY INCREASE FOR THE EXECUTIVE DIRECTOR. THE INCREASE, IF ANY, WILL BE REFLECTED ON THE ANNIVERSARY DATE. AT THE BOARD'S DISCRETION, BONUSES MAY BE PAID TO ANY EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS DIVISION OF PUBLIC CHARITIES.

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