2018-03-28T08:50:56-04:00 2017-06-30 810494967 Allan Smith & Company CPAs PC Two Cabot PlaceSuite 8 Stoughton MA 02072 990 2016-07-01 042103938 Brockton Day Nursery Inc BROC 243 Crescent Street Brockton MA 02302 Lisa Botelho Executive Direc 5085882700 2018-03-28 true Allan Smith P00825089 7742065553 2018-03-28 73.227.69.216 2018-03-28 09:17:04 0466492018087vzlazr1 2018-03-28 P BC5B4AF5B9CC95551CA9B1B54C862161CB551034 BC5B4AF5B9CC95551CA9B1B54C862161CB551034 2016 2021-01-29 14:40:06Z 2504916 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. 5 5 74 150 0 0 138099 95046 2383867 2187314 17835 53433 22367 166007 2562168 2501800 0 0 1655995 1733185 0 0 759065 783540 2415060 2516725 147108 -14925 2385256 2465424 288687 373118 2096569 2092306 To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area. false false 2002614 2318935 Age-appropriate early childhood education and care for young children. 2002614 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 true false false false false false false false false false false false false false false false false false true 2 0 true 74 true false false false false false true true false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false MA X X Lisa Botelho 5085882700 243 Crescent Street Brockton MA 02302 X Marian McGrath Director 2.00 0.00 X 0 0 0 Shaynah Barnes Director 1.00 0.00 X 0 0 0 James Cobbs Director 1.00 0.00 X 0 0 0 Aida Monteiro Director 1.00 0.00 X 0 0 0 Paul Schreiber Director 1.00 0.00 X 0 0 0 Benita Smith Executive Director 40.00 0.00 X 63546 0 0 Lisa Botelho Executive Director 40.00 0.00 X 68239 0 0 131785 0 0 0 true false false 5046 90000 95046 Child Care Services 624410 2187314 2187314 2187314 53433 53433 10939 3116 7823 7823 Miscellaneous 900099 662 662 Casualty Loss Reimburse 900099 157522 157522 158184 2501800 2345498 0 61256 71227 71227 1384854 1157341 227513 151475 120399 31076 125629 101054 24575 5530 5530 24970 24970 7340 7340 14342 14342 1123 932 191 7130 2138 4992 5152 5152 157834 144260 13574 1245 1138 107 8396 8396 80067 64858 15209 10955 10013 942 Child Meals 74933 74933 Child Transportation 166009 166009 Program Supplies & Materials 77017 77017 STEM Grant Expenses 14101 14101 127396 60025 67371 2516725 2002614 514111 0 123347 133642 48734 50032 235865 214398 17272 18670 2166687 1597596 500807 569091 654388 674651 804843 804940 2385256 2465424 152345 257732 136342 115386 288687 373118 X 1237915 1236359 24047 21243 834607 834704 2096569 2092306 2385256 2465424 -14925 18002 -7340 0 X false true X true true true X 106752 58998 61311 138099 95046 460206 3600 3600 3600 86560 3600 100960 110352 62598 64911 224659 98646 561166 163561 397605 55156 87957 42573 21670 53433 260789 821955 0.48370 0.57290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 579336 33401 7340 605397 590330 -6269 4725 579336 766536 14804 185000 6010 590330 722466 44070 766536 698852 23614 722466 0.91600 0.04900 0.03500 true false 19700 19700 1007841 829992 177849 737694 460829 276865 401452 306775 94677 569091 Perpetual Trust Receivable 804940 804940 2515578 17905 97 18002 2497576 7340 -3116 4224 2501800 2519841 3116 3116 2516725 2516725 Other revenues not included on Form 990 (Part XI, line 2d) Change in fair value of interest in perpetual trusts receivable. Other revenues included on Form 990 (Part XI, line 4b) Fundraising expenses are shown net of fundraising income on the Federal Form 990 and are shown as a component of expenses on the audited financial statements. Other expenses not included on Form 990 (Part XII, line 2d) Fundraising expenses are shown net of fundraising income on the Federal Form 990 and shown as a component of expenses on the audited financial statements. X X X false false false false false false false false false Lisa Botelho Executive Director 68239 68239 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.