BETA

BRIGHT FUTURES EARLY LEARNING CENTER INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
BRIGHT FUTURES EARLY LEARNING CENTER INC (EIN 82-1978704)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-13
IRS object ID
201903179349308255
Schema version
2018v3.1
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)
Return2019-11-13T16:09:11-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 CROWN COLONY DRIVE SUITE 310AddressLine1Txt
CityQUINCYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02169ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN821978704EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIGHT FUTURES EARLY LEARNINGBusinessNameLine1Txt
Business Name Line2CENTER INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBRIGBusinessNameControlTxt
Phone4137346300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line174 WALNUT STREETAddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01105ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonALAN POPP MSPersonNm
Person TitlePRESIDENT & CEOPersonTitleTxt
Phone4137331517PhoneNum
Signature2019-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCONNIE M LIRAPreparerPersonNm
PTINP00481097PTIN
Phone6179848100PhoneNum
Preparation2019-11-11PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address67.137.57.251IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-12IPDt
IP Tm13:08:31IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id28698AAE8AAF239F46C0E0B7A1BBA5F21C2E160AAtSubmissionCreationDeviceId
At Submission Filing Device Id0FD4EF385CD5022A6BCA3F6D48F1B56E012374BFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerALAN POPP MSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line174 WALNUT STREETAddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01105ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$772,946GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHOOSEBRIGHTFUTURES.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Formation2017FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionOPERATE AN EARLY EDUCATION CENTER FOCUSED ON EXPLORATION, IMAGINATION, AND LEARNINGActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$772,946CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$0PYTotalRevenueAmt
CY Total Revenue$772,946CYTotalRevenueAmt
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$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$540,374CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$0PYOtherExpensesAmt
CY Other Expenses$209,673CYOtherExpensesAmt
PY Total Expenses$0PYTotalExpensesAmt
CY Total Expenses$750,047CYTotalExpensesAmt
PY Revenues Less Expenses$0PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$22,899CYRevenuesLessExpensesAmt
Total Assets BOY$0TotalAssetsBOYAmt
Total Assets EOY$341,459TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$323,196TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$0NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,263NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO OPERATE A PRESHOOL PROGRAM TO PROVIDE EDUCATIONAL INSTRUCTION TO PRESCHOOL-AGE CHILDREN AND TO PROVIDE INTER-GERNATIONAL ACTIVITIES FOR SENIORS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$545,695ExpenseAmt
Grant$0GrantAmt
Revenue$685,461RevenueAmt
DescEARLY EDUCATIONAL INSTRUCTION - THERE ARE FOUR DIFFERENT AGE GROUPS OFFERED: INFANT, TODDLER, PRESCHOOL, AND SCHOOL-AGE. INFANT: PROVIDES A LOVING, NURTURING ENVIRONMENT THAT HELPS PROMOTE A FEELING OF BELONGING AND PROMOTES DEVELOPMENT TOWARDS THE CHILD'S FULL POTENTIAL. TODDLER: PROVIDES A WIDE RANGE OF STIMULATING EXPERIENCES THAT RESPOND TO AND EXPAND A CHILD'S NATURAL INQUISITIVENESS. PRESCHOOL: PREPARES CHILDREN SOCIALLY AND ACADEMICALLY FOR KINDERGARTEN, WHILE SUPPORTING AND ENCOURAGING THE DEVELOPMENT OF INDEPENDENCE, RESPONSIBILITY AND CONFIDENCE SKILLS THAT ARE ALL ESSENTIAL TO A CHILD'S ONGOING SUCCESS. SCHOOL-AGE: PROVIDES A SAFE AND SOCIAL ENVIRONMENT WHEN SCHOOL IS NOT IN SESSION THAT SUPPORTS AND ENCOURAGES ACADEMIC DEVELOPMENT ESSENTIAL TO A CHILD'S CONTINUING EDUCATION. AT EACH AGE GROUP WE PARTNER(CONT.) WITH MASON WRIGHT SENIOR LIVING, INC., A RELATED 501(C)(3) PUBLIC CHARITY, TO BRING INTERGENERATIONAL OPPORTUNITIES THAT ENGAGE SENIORS IN THE CHILDREN'S LEARNING AND EXPERIENCES TO THE BENEFIT OF ALL INVOLVED. IN 2018, 65 TO 80 CHILDREN WERE EDUCATED WEEKLY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$108,785ExpenseAmt
Grant$0GrantAmt
Revenue$87,485RevenueAmt
DescAUXILIARY SERVICES - TRANSPORTATION TO AND FROM THE CENTER AND DAILY MEALS PROVIDED TO CHILDREN. THE ORGANIZATION HAD 4,346 TRANSPORTATION DAYS, WITH AN AVERAGE OF 23 STUDENTS PER MONTH PARTAKING, OR 37% OF OUR ENROLLMENT. TOTAL BREAKFAST, LUNCH AND SNACK MEALS SERVED WERE 27,964, WITH ALL CHILDREN, IN ATTENDANCE, PARTICIPATING, OR AN AVERAGE OF 146 MEALS/DAY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$654,480TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee24EmployeeCnt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
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 PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALAN POPP MSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4137331517PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line174 WALNUT STREETAddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01105ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALAN POPP MS
PRESIDENT & CEO15.0035.00Yes (X)Yes (X)$0$196,567$13,007
JOHN MORSE
CHAIR1.003.00Yes (X)Yes (X)$0$0$0
PAUL MARCHESE
VICE CHAIR1.003.00Yes (X)Yes (X)$0$0$0
ALLISON EBNER
SECRETARY1.003.00Yes (X)Yes (X)$0$0$0
JEFF SATTLER
TREASURER1.003.00Yes (X)Yes (X)$0$0$0
BETH DESOUSA CPA
TREASURER (UNTIL MAY 2018)1.003.00Yes (X)Yes (X)$0$0$0
MARY BETH DOWD
TRUSTEE1.003.00Yes (X)$0$0$0
SUSAN MCCOY ESQ
TRUSTEE1.003.00Yes (X)$0$0$0
SR EILEEN SULLIVAN
TRUSTEE1.003.00Yes (X)$0$0$0
SABRINA WOODGETT
TRUSTEE1.003.00Yes (X)$0$0$0
MARK CRESS
TRUSTEE1.003.00Yes (X)$0$0$0
PAT GRENIER
TRUSTEE1.003.00Yes (X)$0$0$0
KATHI DONAHUE
TRUSTEE1.003.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$196,567TotReportableCompRltdOrgAmt
Total Other Compensation$13,007TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHILD CARE REVENUE624410$685,461$685,461
TRANSPORTATION REVENUE480000$87,485$87,485
FieldValueIRS element (for citing)
Total Program Service Revenue$772,946TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$772,946TotalRevenueColumnAmt
Related Or Exempt Func Income$772,946RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$450,064TotalAmt
Program Services$415,644ProgramServicesAmt
Management And General$34,420ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$569TotalAmt
Program Services$569ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$50,693TotalAmt
Program Services$46,411ProgramServicesAmt
Management And General$4,282ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$39,048TotalAmt
Program Services$38,210ProgramServicesAmt
Management And General$838ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$12,000TotalAmt
Management And General$12,000ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,101TotalAmt
Program Services$16,055ProgramServicesAmt
Management And General$46ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,113TotalAmt
Program Services$3,074ProgramServicesAmt
Management And General$1,039ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$619TotalAmt
Management And General$619ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$41,364TotalAmt
Program Services$28,127ProgramServicesAmt
Management And General$13,237ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$18,332TotalAmt
Program Services$15,255ProgramServicesAmt
Management And General$3,077ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,228TotalAmt
Program Services$3,599ProgramServicesAmt
Management And General$6,629ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CHILD CARE SERVICES$85,796$85,796
CONSULTANTS$5,461$5,461
BAD DEBT EXPENSE$5,000$5,000
EMPLOYEE RELATIONS$2,877$2,877

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,782TotalAmt
Program Services$1,740ProgramServicesAmt
Management And General$6,042ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$750,047TotalAmt
Program Services$654,480ProgramServicesAmt
Management And General$95,567ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$51,345EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$72,055EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$8,137EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$228,254LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,332LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$209,922EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$341,459EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$39,332EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$283,864EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$323,196EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
EOY$18,263EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$18,263EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$341,459EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$22,899ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$4,636OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$772,946CurrentTaxYearAmt
Total$772,946TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$772,946CurrentTaxYearAmt
Total$772,946TotalAmt

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$772,946PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$772,946CurrentTaxYearAmt
Total$772,946TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$149,909OtherCostOrOtherBasisAmt
Depreciation$4,111DepreciationAmt
Book Value$145,798BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$78,345OtherCostOrOtherBasisAmt
Depreciation$14,221DepreciationAmt
Book Value$64,124BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$209,922TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATEDesc
Amt$283,864Amt
FieldValueIRS element (for citing)
Total Liability$283,864TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationBRIGHT FUTURES EARLY LEARNING CENTER, INC. IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE IRC AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAX ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS, INCLUDING THE ORGANIZATION'S TAX-EXEMPT STATUS, AND BELIEVES THAT THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonALAN POPP MSPersonNm
TitlePRESIDENT & CEOTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$179,467CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$17,100BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$13,007NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$209,574TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationALAN POPP, PRESIDENT & CEO, PERFORMS MANAGEMENT DUTIES, BUT HIS SALARY AND BENEFITS ARE PAID OUT OF A RELATED ORGANIZATION, MASON WRIGHT FOUNDATION, INC. THE RELATED PARTY COMPENSATION REVIEW PROCESS INCLUDES, BUT IS NOT LIMITED TO THE USE OF THE FOLLOWING: (1) EXECUTIVE COMMITTEE, (2) INDEPENDENT COMPENSATION CONSULTANT, AND (3) APPROVAL BY THE BOARD. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION PAYS MASON WRIGHT FOUNDATION, INC. FOR MANAGEMENT SERVICES. MANAGEMENT SERVICES INCLUDED, BUT WERE NOT LIMITED TO, SUPERVISING PERSONNEL, PLANNING AND EXECUTING BUDGETS AND FINANCIAL OPERATIONS, AND SUPERVISING EXEMPT OPERATIONS. IN 2018, $12,000 WAS PAID FOR MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN THE BOARD DELEGATES THE FINANCE COMMITTEE WITH RESPONSIBILITY FOR THE REVIEW OF THE FORM 990. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY, OFFICERS SHALL DISCLOSE FAMILY AND/OR BUSINESS RELATIONSHIPS WITH OTHER OFFICERS. ANNUALLY, TRUSTEES SHALL DISCLOSE FAMILY AND BUSINESS INTERESTS THAT COULD ARISE TO A CONFLICT OF INTEREST. A REPORT OF SUCH DISCLOSURE(S) SHALL BE MADE TO THE FULL BOARD OF TRUSTEES, AND SAID REPORT SHALL BE APPENDED TO THE MINUTES OF THE MEETING AT WHICH THE REPORT IS MADE. NO CONFLICT OF INTEREST EXISTS WHEN, AFTER FULL DISCLOSURE OF THE POTENTIAL CONFLICT, THE BOARD OR MANAGEMENT UNDERTAKES AN ACTION THAT PROVIDES FAIR AND REASONABLE EXCHANGE OF GOODS AND SERVICES. IF A POTENTIAL OR ACTUAL CONFLICT WERE TO ARISE THE INDIVIDUAL(S) INVOLVED WOULD ABSTAIN FROM ANY DISCUSSION OR VOTE RELATING TO THE MATTER.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:EQUITY TRANSFER 4,988. PRIOR PERIOD START-UP EXPENDITURES -9,624.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
MASON WRIGHT FOUNDATION INC
74 WALNUT STREETSPRINGFIELDMA01105042105936OPERATING FOUNDATION FOR COMMUNITY SENIORS & CHILDRENMA501(C)(3)PFN/A0
MASON WRIGHT SENIOR LIVING INC
74 WALNUT STREETSPRINGFIELDMA01105471890506SENIOR ASSISTED & INDEPENDENT LIVINGMA501(C)(3)LINE 10N/A0
COLONY CARE SENIOR LIVING INC
74 WALNUT STREETSPRINGFIELDMA01105454741875HOME CAREMA501(C)(3)LINE 10N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.