BETA

FAMILY DAY CARE PROGRAM INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
FAMILY DAY CARE PROGRAM INC (EIN 04-2761633)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-02-05
IRS object ID
201610369349300601
Schema version
2014v6.0
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)
Return2016-02-05T07:27:13-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042536173PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LIVINGSTON & HAYNES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line140 GROVE STREETAddressLine1Txt
CityWELLESLEYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP024827711ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042761633EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FAMILY DAY CARE PROGRAM INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFAMIBusinessNameControlTxt
Phone6173236899PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1120 MT HOPE STREETAddressLine1Txt
CityROSLINDALECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02131ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHARRIET KOCHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6173236899PhoneNum
Signature2016-02-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKEVIN HOWLEYPreparerPersonNm
PTINP00118202PTIN
Phone7812373339PhoneNum
Preparation2016-02-05PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHARRIET KOCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1120 MT HOPE STREETAddressLine1Txt
CityROSLINDALECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02131ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,412,497GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://FAMILYDAYCAREPROGAM.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1982FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionREFERRAL SERVICE OFFERING IN-HOME CHILD CARE AND PROVIDER TRAINING.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,497,164PYProgramServiceRevenueAmt
CY Program Service Revenue$2,404,684CYProgramServiceRevenueAmt
PY Investment Income$1,376PYInvestmentIncomeAmt
CY Investment Income$113CYInvestmentIncomeAmt
PY Other Revenue$6,623PYOtherRevenueAmt
CY Other Revenue$7,700CYOtherRevenueAmt
PY Total Revenue$2,505,163PYTotalRevenueAmt
CY Total Revenue$2,412,497CYTotalRevenueAmt
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$343,926PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$432,819CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,080,507PYOtherExpensesAmt
CY Other Expenses$2,025,013CYOtherExpensesAmt
PY Total Expenses$2,424,433PYTotalExpensesAmt
CY Total Expenses$2,457,832CYTotalExpensesAmt
PY Revenues Less Expenses$80,730PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$45,335CYRevenuesLessExpensesAmt
Total Assets BOY$1,787,005TotalAssetsBOYAmt
Total Assets EOY$1,664,544TotalAssetsEOYAmt
Total Liabilities BOY$695,906TotalLiabilitiesBOYAmt
Total Liabilities EOY$618,780TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,091,099NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,045,764NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE QUALITY COMPREHENSIVE DAY CARE SERVICES IN A HOME ENVIRONMENTMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,134,648ExpenseAmt
Revenue$1,268,097RevenueAmt
DescFAMILY DAY CARE PROGRAM - OFFERS DIRECT CARE, PROTECTION AND SUPERVISION TO CHILDREN AGES ONE MONTH TO 14 YEARS OUTSIDE OF THEIR HOMES ON A REGULAR BASIS WHEN PARENTS ARE UNABLE TO CARE FOR THEMDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$649,123ExpenseAmt
Revenue$850,216RevenueAmt
DescSUPPORTIVE PROGRAM - OFFERS DIRECT CARE AND SUPERVISION FOR CHILDREN OF HIGH RISK YOUTH PARENTSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$279,706ExpenseAmt
Revenue$286,371RevenueAmt
DescTEEN PARENT PROGRAM - OFFERS DIRECT CARE, PROTECTION, AND SUPERVISION FOR CHILDREN OF TEEN PARENTS DURING SOME PORTION OF THE DAY ON A REGULAR BASIS WHEN PARENTS ARE UNABLE TO CARE FOR THEMDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,063,477TotalProgramServiceExpensesAmt
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 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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document68IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
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 Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6173236899PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1120 MT HOPE STREETAddressLine1Txt
CityROSLINDALECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02131ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JEAN SILVA
DIRECTOR0.50Yes (X)$40,289$0$0
HARRIET KOCH
PRESIDENT/TREASURER0.50Yes (X)$0$0$0
J PETE SIMONS
EXECUTIVE DIRECTOR40.00Yes (X)$116,522$0$0Yes (X)
STEPHEN VON LICHTENBERG
TREASURER0.50Yes (X)$0$0$0Yes (X)
BARBARA GOLDBERG
SECRETARY0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$156,811TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GRANTS AND CONTRACTS624410$2,263,289$2,263,289
PARENT FEES624410$141,395$141,395
FieldValueIRS element (for citing)
Total Program Service Revenue$2,404,684TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$113TotalRevenueColumnAmt
Exclusion$113ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$7,700RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$7,700RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,700TotalRevenueColumnAmt
Exclusion$7,700ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,412,497TotalRevenueColumnAmt
Related Or Exempt Func Income$2,404,684RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$7,813ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$123,141TotalAmt
Management And General$123,141ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$238,828TotalAmt
Program Services$176,311ProgramServicesAmt
Management And General$62,517ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,439TotalAmt
Program Services$3,136ProgramServicesAmt
Management And General$8,303ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$25,407TotalAmt
Program Services$21,730ProgramServicesAmt
Management And General$3,677ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$34,004TotalAmt
Program Services$17,751ProgramServicesAmt
Management And General$16,253ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$34,651TotalAmt
Management And General$34,651ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,800TotalAmt
Management And General$33,800ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$32,688TotalAmt
Management And General$32,688ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$30,158TotalAmt
Program Services$19,100ProgramServicesAmt
Management And General$11,058ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$33,983TotalAmt
Program Services$21,523ProgramServicesAmt
Management And General$12,460ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$24,493TotalAmt
Program Services$15,513ProgramServicesAmt
Management And General$8,980ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$29,214TotalAmt
Program Services$18,501ProgramServicesAmt
Management And General$10,713ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,319TotalAmt
Program Services$12,255ProgramServicesAmt
Management And General$14,064ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROVIDER FEES$1,442,899$1,442,899
TRANSPORTATION$281,739$279,802$1,937
OTHER$46,744$29,604$17,140
BAD DEBT$5,352$5,352

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,973TotalAmt
Management And General$2,973ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,457,832TotalAmt
Program Services$2,063,477ProgramServicesAmt
Management And General$394,355ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$334,162BOYAmt
EOY$366,538EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$298,983BOYAmt
EOY$146,432EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$261,933BOYAmt
EOY$294,361EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,411BOYAmt
EOY$12,913EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,121,985LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$278,585LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$872,616BOYAmt
EOY$843,400EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$900BOYAmt
EOY$900EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,787,005BOYAmt
EOY$1,664,544EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$136,422BOYAmt
EOY$83,801EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$523,335BOYAmt
EOY$500,740EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$36,149BOYAmt
EOY$34,239EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$695,906BOYAmt
EOY$618,780EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,091,099BOYAmt
EOY$1,045,764EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,091,099BOYAmt
EOY$1,045,764EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,787,005BOYAmt
EOY$1,664,544EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$45,335ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,434,520CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,303,035CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,182,171CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,358,266CurrentTaxYearMinus1YearAmt
Current Tax Year$2,263,289CurrentTaxYearAmt
Total$11,541,281TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,434,520CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,303,035CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,182,171CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,358,266CurrentTaxYearMinus1YearAmt
Current Tax Year$2,263,289CurrentTaxYearAmt
Total$11,541,281TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$11,541,281PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$381CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$163CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,526CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,377CurrentTaxYearMinus1YearAmt
Current Tax Year$109CurrentTaxYearAmt
Total$3,556TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,600CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,600CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,600CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,600CurrentTaxYearMinus1YearAmt
Current Tax Year$7,700CurrentTaxYearAmt
Total$34,100TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,093CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$22CurrentTaxYearMinus1YearAmt
Total$1,121TotalAmt
FieldValueIRS element (for citing)
Total Support$11,580,058TotalSupportAmt
Public Support CY1700.99670PublicSupportCY170Pct
Public Support PY1700.99720PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$384,078OtherCostOrOtherBasisAmt
Book Value$384,078BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$670,667OtherCostOrOtherBasisAmt
Depreciation$219,062DepreciationAmt
Book Value$451,605BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$54,335OtherCostOrOtherBasisAmt
Depreciation$46,618DepreciationAmt
Book Value$7,717BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,905OtherCostOrOtherBasisAmt
Depreciation$12,905DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$843,400TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SECURITY DEPOSIT AND PREPAID RENT$550
REIMBURSABLE GRANTS$33,689
FieldValueIRS element (for citing)
Total Liability$34,239TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,412,497TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,412,497RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,412,497TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,457,832TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,457,832ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,457,832TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION FORMED FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE AGENCY IS ALSO EXEMPT FROM STATE INCOME TAXES. DONORS MAY DEDUCT CONTRIBUTIONS MADE TO THE AGENCY WITHIN THE INTERNAL REVENUE CODE REGULATIONS. THE AGENCY RECOGNIZES THE TAX BENEFIT FROM ANY UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. ANY TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. MANAGEMENT HAS ANALYZED THE AGENCY'S TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN YEARS (2011-2013) OR EXPECTED TO BE TAKEN IN THE AGENCY'S 2014 TAX RETURNS. THE AGENCY IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS U.S. FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS; HOWEVER, THE AGENCY IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. THE AGENCY ALSO FOLLOWS THE POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS (IF ANY) IN INCOME TAX EXPENSE. NO SUCH INTEREST AND PENALTIES HAVE BEEN ACCRUED AS OF JUNE 30, 2015.
PART X, LINE 2: UNCERTAIN TAX POSITIONSMANAGEMENT HAS EVALUATED TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN TWELVE MONTHS OF JUNE 30, 2015. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE AGENCY'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED JUNE, 2013, 2012, AND 2011.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonJEAN SILVAPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionINDIVIDUAL IS BOTH A MEMBER OF THE BOARD AND AN ACTIVE DAY CARE PROVIDERRelationshipDescriptionTxt
Transaction$40,289TransactionAmt
TransactionINDIVIDUAL IS PAID THE NORMAL DAILY RATE FOR CHILDREN IN HER CARE. SHE IS NOT PAID FOR HER DUTIES AND RESPONSIBILITIES AS A BOARD MEMBERTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD OF DIRECTORS EXAMINED DATA FROM SEVERAL PERSONNEL AGENCIES WHEN DECIDING IF THE EXECUTIVE DIRECTOR'S SALARY IS COMPETITIVE
FORM 990, PART VI, SECTION C, LINE 19AVAILABLE ON REQUEST
FORM 990, PART XII, LINE 2CFORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE GOVERNING BOARD PRIOR TO FILING. THE PROCESS HAS NOT CHANGED FORM THE PREVIOUS YEAR.

Comments

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