2020-02-10T09:00:59-08:00 2019-09-30 043536248 Nichols & Company CPA PC 10 New England Bus Ctr Dr 301 Andover MA 01810 990 2018-10-01 042762852 CREATIVE LEARNING FOR CHILDREN INC CREA 9784756232 PO BOX 506 ANDOVER MA 01810 JANIS BARON PRESIDENT/TREAS 2020-02-10 true TIFFANY COULAM P02193255 9789845425 2018 2020-11-06 18:47:13Z JANIS BARON PO BOX 506 ANDOVER MA 01810 494824 false false X WWW.KALEIDOSCOPEKIDS.COM X 1981 MA PROVIDE A SUMMER ENRICHMENT PROGRAM OFFERING VARIED EDUCATIONAL AND CULTURAL OPPORTUNITIES TO CHILDREN IN THE MERRIMACK VALLEY IN MASSACHUSETTS IN GRADES PRE-K THROUGH 8 4 2 4 15 0 1100 9009 470060 484684 36 51 0 471196 493744 8635 6141 0 100114 137199 0 0 361352 353262 470101 496602 1095 -2858 39270 28620 14667 6875 24603 21745 PROVIDE A SUMMER ENRICHMENT PROGRAM OFFERING VARIED EDUCATIONAL AND CULTURAL OPPORTUNITIES TO CHILDREN IN THE MERRIMACK VALLEY IN MASSACHUSETTS IN GRADES PRE-K THROUGH 8 false false 407407 6141 492693 HIGH QUALITY SUMMER ENRICHMENT PROGRAM PROVIDING PROGRAMS FOR CHILDREN IN THE FORM OF SEMINARS, WORKSHOPS AND SUMMER COURSES WITH AN EMPHASIS ON CONCRETE LEARNING IN A CREATIVE SETTING. 407407 true true false false false false false false false false true false false false false true false false false false false false false false false false 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 72 0 true 4 true false false false false false false false false 0 false false false false false false false false false false false false X 4 2 false false false false false false false true false false false true true true true true false true true false MA X X X THE ORGANIZATION 9784751422 PO BOX 506 ANDOVER MA 01810 JANIS BARON PRESIDENT/TREAS 40.00 0.00 X X 90000 0 2631 LOREN ANDERSON CLERK 1.00 0.00 X 0 0 0 BETHANY MICHEL Director 1.00 0.00 X X 0 0 0 LINDA ZAKAS Director 1.00 0.00 X 0 0 0 90000 2631 0 false false false 0 9009 9009 TUITION 611600 484684 484684 484684 51 51 0 0 0 0 0 0 1080 1080 0 0 493744 484684 51 X 481 481 5660 5660 0 0 92631 64842 27789 0 34855 24398 10457 0 0 9713 6799 2914 0 0 8100 6075 2025 0 0 0 160107 144096 16011 23022 23022 42890 32172 10718 2415 1811 604 0 35399 24779 10620 13753 11002 2751 0 0 125 100 25 0 4195 3356 839 3136 1568 1568 CLASSROOM - PROGRAM MATERIAL 23386 22217 1169 PAYPAL FEES 11754 11754 TUITION REFUNDS 9998 9998 MEALS & ENTERTAINMENT 3926 3926 11056 9351 1705 496602 407407 89195 0 22081 15828 0 0 0 0 0 0 3030 1950 1576 2454 21773 13385 12583 8388 0 0 0 0 0 39270 28620 9910 6875 4757 14667 6875 X 19315 18417 5288 3328 24603 21745 39270 28620 -2858 X true X false false false X 398603 432211 473723 442404 474687 2221628 0 0 0 0 398603 432211 473723 442404 474687 2221628 0 0 2221628 107 48 45 36 51 287 0 107 48 45 36 51 287 0 0 398710 432259 473768 442440 474738 2221915 0.99990 0.99990 0.00010 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 800 800 20973 12585 8388 8388 X Part X : FIN48 Footnote ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. UNDER THESE STANDARDS, AN ENTITY IS REQUIRED TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION HAS EVALUATED ITS SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2014. false 0 0 SCHOLARSHIPS 30 5660 TUITION COST OF CLASSES SCHOLARSHIPS LEE BARON DIRECTOR SON 23700 WAGES false JANIS BARON DIRECTOR 13080 LEASE false Schedule L, Part V Supplemental Information SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:1. (A) NAME OF PERSON: LEE BARON(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: SON OF PRESIDENT OF THE ORGANIZATION(D) DESCRIPTION OF TRANSACTION: WAGESSCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:2. (A) NAME OF PERSON: JANIS BARON(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PRESIDENT AND DIRECTOR OF THE ORGANIZATION(D) DESCRIPTION OF TRANSACTION: ORGANIZATION LEASED OPERATIONAL AND STORAGE SPACE FROM THE PRESIDENT AND DIRECTOR OF THE ORGANIZATION Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings THERE WERE NO MEETINGS OR WRITTEN ACTIONS UNDERTAKEN BY ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE YEAR Form 990, Part VI, Line 11b: Form 990 Review Process A DRAFT VERSION OF THE FORM 990 IS PRESENTED TO THE PRESIDENT FOR REVIEW. ANY QUESTIONS ARE BROUGHT TO THE ATTENTION OF THE TAX PREPARER AND ONCE ALL QUESTIONS ARE ADEQUATELY ANSWERED THE RETURN IS FILED. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ANNUALLY THE ORGANIZATION REQUIRES EACH MEMBER OF THE BOARD OF DIRECTORS TO SIGN AN CONFLICT OF INTEREST DOCUMENT DISCLOSING CONFLICT OF INTEREST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE BOARD OF DIRECTORS, AFTER EXAMINING OTHER SIMILAR AREA CHILDREN'S PROGRAMS, APPROVED THE DIRECTOR'S SALARY AND RECORDED THIS IN THE MINUTES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE BOARD OF DIRECTORS REVIEWS COMPARABLE SALRIES IN THE LOCAL AREA AND APPROVES SALARY AMOUNTS OF DIRECTORS AND OFFICERS. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FORM 990 AND FINANCIAL STATEMENTS AVAILABLE VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public.