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ROGERS PIERCE CHILDRENS CENTER INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
ROGERS PIERCE CHILDRENS CENTER INC (EIN 04-2472369)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-02-12
IRS object ID
201610439349302246
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)
Return2016-02-12T13:45:29-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042211907PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER WACHMAN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CAMBRIDGE STREET 13TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP021142548ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042472369EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROGERS-PIERCE CHILDREN'S CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROGEBusinessNameControlTxt
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonREBEKAH LEAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7816465280PhoneNum
Signature2016-02-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK J CONKLIN CPAPreparerPersonNm
PTINP01454073PTIN
Phone6173386800PhoneNum
Preparation2016-02-05PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerREBEKAH LEAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$802,022GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ROGERSPIERCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE DAYCARE SERVICES TO CHILDREN UNDER THE AGE OF 6 YEARS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee18TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$658,698PYProgramServiceRevenueAmt
CY Program Service Revenue$796,903CYProgramServiceRevenueAmt
PY Investment Income$43PYInvestmentIncomeAmt
CY Investment Income$39CYInvestmentIncomeAmt
PY Other Revenue$3,578PYOtherRevenueAmt
CY Other Revenue$5,080CYOtherRevenueAmt
PY Total Revenue$662,319PYTotalRevenueAmt
CY Total Revenue$802,022CYTotalRevenueAmt
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$505,163PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$611,803CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$140,734PYOtherExpensesAmt
CY Other Expenses$147,013CYOtherExpensesAmt
PY Total Expenses$645,897PYTotalExpensesAmt
CY Total Expenses$758,816CYTotalExpensesAmt
PY Revenues Less Expenses$16,422PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$43,206CYRevenuesLessExpensesAmt
Total Assets BOY$180,290TotalAssetsBOYAmt
Total Assets EOY$234,635TotalAssetsEOYAmt
Total Liabilities BOY$55,407TotalLiabilitiesBOYAmt
Total Liabilities EOY$66,546TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$124,883NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$168,089NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE OPPORTUNITIES FOR CHILDREN TO GROW SOCIALLY, EMOTIONALLY, INTELLECTUALLY AND PHYSICALLY IN A WARM ENVIRONMENT. WE WANT OUR CHILDREN TO BUILD A POSITIVE SELF-IMAGE; DISCOVER THEIR CREATIVE SPIRIT; LEARN PROBLEM-SOLVING SKILLS; DEVELOP SELF-CONTROL AND CONSIDERATION OF OTHERS; INCREASE COORDINATION AND BALANCE, AND MOST IMPORTANTLY - KNOW THAT LEARNING IS FUN! RPCC BELIEVES THAT EARLY YEARS OF LEARNING ARE THE MOST VALUABLE. CHILDREN LEARN THROUGH PLAY, CONSTRUCTING THEIR KNOWLEDGE BY TOUCHING, TASTING, SMELLING, WATCHING, LISTENING, THINKING, AND DOING. OUR CURRICULUM ENCOURAGES CHOICE-MAKING, AUTONOMY, AND SOCIAL COMPETENCE. THE EXPLORATION OF MUSIC AND MOVEMENT, SCIENCE AND NATURE, FAMILIES AND CULTURE, ART AND NUMBERS IS INTEGRATED INTO THE DAY. AND, WE ENCOURAGE EACH CHILD TO EXPLORE, EXPERIMENT, AND DEVELOP SKILLS AT HIS/HER OWN LEVEL OF ABILITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$633,213ExpenseAmt
Revenue$801,983RevenueAmt
DescPROVIDE COMPREHENSIVE DAYCARE SERVICES TO FAMILIESDesc
Total Program Service Expenses$633,213TotalProgramServiceExpensesAmt
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 StmtYes (1)IndependentAuditFinclStmtInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee18EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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 Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
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)
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02476ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MATTHEW MATHENY
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
REBEKAH LEA
TREASURER5.00Yes (X)Yes (X)$0$0$0
LEILA HATCH
DIRECTOR5.00Yes (X)$0$0$0
MAJA FIKET
DIRECTOR5.00Yes (X)$0$0$0
SARAH WALKER
CLERK5.00Yes (X)$0$0$0
KATHLEEN MULVANEY
DIRECTOR5.00Yes (X)$0$0$0
CHRISTOPHER MATTOON
DIRECTOR5.00Yes (X)$0$0$0
DANIEL O'LOUGHLIN
DIRECTOR5.00Yes (X)$0$0$0
CHRISTOPHER MONTGOMERY
DIRECTOR5.00Yes (X)$0$0$0
ROBIN SAGARIN
EXECUTIVE DIRECTOR40.00Yes (X)$61,075$0$7,208
FieldValueIRS element (for citing)
Total Reportable Comp From Org$61,075TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$7,208TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Business611600BusinessCd
Total Revenue Column$796,903TotalRevenueColumnAmt
Related Or Exempt Func Income$796,903RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$796,903TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$39TotalRevenueColumnAmt
Exclusion$39ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescHEALTH INSURANCE CREDIDesc
Business900099BusinessCd
Total Revenue Column$5,080TotalRevenueColumnAmt
Related Or Exempt Func Income$5,080RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,080OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$802,022TotalRevenueColumnAmt
Related Or Exempt Func Income$801,983RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$39ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$73,029TotalAmt
Management And General$73,029ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$438,317TotalAmt
Program Services$438,317ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$52,966TotalAmt
Program Services$52,966ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$47,491TotalAmt
Program Services$41,986ProgramServicesAmt
Management And General$5,505ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$96TotalAmt
Management And General$96ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,845TotalAmt
Management And General$8,845ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$32,802TotalAmt
Program Services$1,450ProgramServicesAmt
Management And General$31,352ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$611TotalAmt
Program Services$611ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$47,910TotalAmt
Program Services$47,910ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,522TotalAmt
Program Services$4,522ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,465TotalAmt
Program Services$1,258ProgramServicesAmt
Management And General$207ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,529TotalAmt
Program Services$3,529ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$17,415$15,048$2,367
FOOD SERVICE$12,895$12,895
CONSULTANTS$8,735$8,735
TELEPHONE$2,106$2,106

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$6,082TotalAmt
Program Services$3,986ProgramServicesAmt
Management And General$2,096ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$758,816TotalAmt
Program Services$633,213ProgramServicesAmt
Management And General$125,603ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$75,275BOYAmt
EOY$70,902EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$84,683BOYAmt
EOY$140,722EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,302BOYAmt
EOY$10,248EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$8,808BOYAmt
EOY$6,149EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$86,678LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$80,064LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,222BOYAmt
EOY$6,614EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$180,290BOYAmt
EOY$234,635EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$38,718BOYAmt
EOY$42,464EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,790BOYAmt
EOY$4,314EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,899BOYAmt
EOY$19,768EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$55,407BOYAmt
EOY$66,546EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$124,347BOYAmt
EOY$167,553EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$536BOYAmt
EOY$536EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$124,883BOYAmt
EOY$168,089EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$180,290BOYAmt
EOY$234,635EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$43,206ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$506CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$294CurrentTaxYearMinus2YearsAmt
Total$1,050TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$640,481CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$454,934CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$540,278CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$658,698CurrentTaxYearMinus1YearAmt
Current Tax Year$796,903CurrentTaxYearAmt
Total$3,091,294TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$640,987CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$455,184CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$540,572CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$658,698CurrentTaxYearMinus1YearAmt
Current Tax Year$796,903CurrentTaxYearAmt
Total$3,092,344TotalAmt

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$3,092,344PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$518CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$211CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$70CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43CurrentTaxYearMinus1YearAmt
Current Tax Year$39CurrentTaxYearAmt
Total$881TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$518CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$211CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$70CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43CurrentTaxYearMinus1YearAmt
Current Tax Year$39CurrentTaxYearAmt
Total$881TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$5,047CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,496CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,578CurrentTaxYearMinus1YearAmt
Current Tax Year$5,080CurrentTaxYearAmt
Total$17,201TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$641,505CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$460,442CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$544,138CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$662,319CurrentTaxYearMinus1YearAmt
Current Tax Year$802,022CurrentTaxYearAmt
Total$3,110,426TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99420PublicSupportCY509Pct
Public Support PY5090.99400PublicSupportPY509Pct
Investment Income CY0.00030InvestmentIncomeCYPct
Investment Income PY0.00080InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$31,934OtherCostOrOtherBasisAmt
Depreciation$31,934DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$54,744OtherCostOrOtherBasisAmt
Depreciation$48,130DepreciationAmt
Book Value$6,614BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,614TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEPOSITS AND TUITION OVERPAYMENTSDesc
Amt$19,768Amt
FieldValueIRS element (for citing)
Total Liability$19,768TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$802,022TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$802,022RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$802,022TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$758,816TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$758,816ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$758,816TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CENTER ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITION BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE CENTER HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE CENTER HAS DETERMINED THAT SUCH A TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE CENTER IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE CENTER'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonREBEKAH LEAPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionTREASURERRelationshipDescriptionTxt
Transaction$24,000TransactionAmt
TransactionTHE ORGANIZATION PAID FOR BOOKKEEPING SERVICES TO GREY FINANCE WHICH IS OWNED BY REBEKAH LEA.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE DRAFT OF THE 990 FEDERAL TAX RETURN WILL BE PROVIDED TO THE BOARD OF DIRECTORS BY THE TREASURER FOR COMMENT AND QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 12CSECTION 3.12 OF THE RPCC BY-LAWS AS FOLLOWS: "CONFLICT OF INTEREST - ANY CONTRACTS, TRANSACTIONS OR AGREEMENTS THAT ARE, OR MAY APPEAR TO BE, A CONFLICT OF INTEREST SHALL BE FULLY DISCLOSED AND BROUGHT BEFORE THE BOARD OF DIRECTORS FOR APPROVAL." THE BYLAWS ARE DISTRIBUTED ANNUALLY TO THE BOARD AND DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS VOTES ON THE EXECUTIVE DIRECTOR'S COMPENSATION. SECTION 3.3. OF THE RPCC PERSONNEL POLICY STATES THE FOLLOWING IN RELATION TO COMPENSATION: "THE ANNUAL BUDGET REVIEW IS IN SPRING. FOLLOWING THE BUDGET PROCESS, THE BOARD OF DIRECTORS MAKES ALL DECISIONS ON ALL MATTERS OF SALARY INCREASES, BASED ON FACTORS THAT INCLUDE, BUT ARE NOT LIMITED TO THE FINANCIAL STATES OF THE SCHOOL. ANY SALARY INCREASES ARE EFFECTIVE JULY 1ST." 16. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF EMPLOYEES, SUBJECT TO SECTION 3.3 OF THE RPCC PERSONNEL POLICY ABOVE; CUMULATIVE COMPENSATION IS APPROVED AS PART OF THE BUDGET REVIEW. ON THE ANNIVERSARY DATE OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT, THE BOARD WILL MAKE A DECISION ON ANY SALARY INCREASE FOR THE EXECUTIVE DIRECTOR. THE INCREASE, IF ANY, WILL BE REFLECTED ON THE ANNIVERSARY DATE. AT THE BOARD'S DISCRETION, BONUSES MAY BE PAID TO ANY EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS DIVISION OF PUBLIC CHARITIES.

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