2020-04-27T13:14:35-04:00 2019-06-30 Allan Smith and Company CPAs PC Two Cabot Place Suite 8 Stoughton MA 02072 990 2018-07-01 042103938 Brockton Day Nursery Inc BROC 243 Crescent Street Brockton MA 02302 BENITA SMITH Executive Direc 5087745553 2020-02-14 true Allan Smith CPA P00825089 7742065553 2020-04-27 24.34.240.23 2020-04-27 13:15:17 0466492020118qssnn0u 2020-04-27 P 4DB96E8B816CFB4B7040962198019194A96D2E37 4DB96E8B816CFB4B7040962198019194A96D2E37 2018 2021-01-29 14:40:06Z 2675809 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 81 0 0 137009 105942 2526290 2527444 58144 42178 16 245 2721459 2675809 0 0 2022658 2115889 0 0 756886 721045 2779544 2836934 -58085 -161125 2377487 2335903 268466 328071 2109021 2007832 To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area. false false 2530567 2633336 Age-appropriate early childhood education and care for young children. 2530567 true true false false false false false false false true true false false true false 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 81 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 94744 0 0 94744 0 0 0 false false false 14550 87986 3406 105942 Child Care Services 624410 2527444 2527444 2527444 42178 42178 Miscellaneous 900099 245 245 245 2675809 2527689 0 42178 94081 18200 75881 1733859 1621736 112123 112030 99346 12684 175919 156067 19852 360 360 3562 3562 14860 14860 1501 1501 3045 2030 1015 6748 6748 153600 140109 13491 559 511 48 5961 5961 61276 61276 9184 6558 2626 Child Meals 72393 72393 Child Transportation 217246 217246 Program Supplies & Materials 61620 61620 Miscellaneous Expense 1371 1371 107759 57894 49865 2836934 2530567 306367 0 37549 94435 77816 81782 276538 182507 18062 2209640 1732701 510348 476939 577434 619381 879740 880859 2377487 2335903 178693 254692 89773 73379 268466 328071 X 1146586 1067298 52931 940534 909504 2109021 2007832 2377487 2335903 -161125 59936 0 X false true X true true true X 61311 138099 95046 137009 105942 537407 3600 86560 3600 1275 95035 64911 224659 98646 137009 107217 632442 285982 346460 42573 21670 53433 58144 42178 217998 850440 0.40740 0.38390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 531417 73920 35000 3562 566775 605397 23816 94010 3786 531417 579336 33401 7340 605397 590330 -6269 4725 579336 766536 14804 185000 6010 590330 0.89500 0.10500 true false 19700 19700 1007841 859289 148552 737694 507936 229758 27867 416538 365476 78929 476939 Perpetual Trust Receivable 880859 880859 2733458 58817 1275 1119 61211 2672247 3562 3562 2675809 2834647 1275 1275 2833372 3562 3562 2836934 Other revenues not included on Form 990 (Part XI, line 2d) CHANGE IN FAIR 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.