2015-02-13T16:35:31-06:00 2014-06-30 043097400 KEVIN P MARTIN ASSOCIATES PC 10 FORBES WEST BRAINTREE MA 02184 990 2013-07-01 237267243 BEVERLY CHILDREN'S LEARNING CENTER INC BEVE 9789271269 600 CUMMINGS CENTER SUITE 171X BEVERLY MA 01915 ROBERT GUYER TREASURER 9789271269 2015-02-04 1 KRISTIN E LABONTE CPA P00744707 7813803520 2015-02-04 2013 2016-02-25 16:41:14Z JUDITH CODY 600 CUMMINGS CENTER BEVERLY MA 01915 1497041 0 X WWW.BCLCKIDS.ORG X 1973 MA CHILD CARE AND EDUCATION SEVICES FOR LOW INCOME CHILDREN. 8 8 56 0 0 0 1091820 1154951 293520 321416 61 1906 5049 10713 1390450 1488986 0 0 0 0 1031760 1027540 0 0 38413 472684 435067 1504444 1462607 -113994 26379 547609 668232 98155 186197 449454 482035 X THE MISSION OF THE BEVERLY CHILDREN'S LEARNING CENTER, INC IS TO PROVIDE AN AFFORDABLE, SAFE, NURTURING AND EDUCATIONAL ENVIRONMENT THAT PROMOTES SOCIALLY RESPONSIBLE BEHAVIOR FOR CHILDREN. OUR PROGRAMS ARE DEDICATED TO RESPECT AND ENCOURAGE THE POTENTIAL OF EACH CHILD AS WELL AS THE DIVERSITY OF EACH FAMILY. 0 0 526232 175159 HIGH QUALITY NAEYC ACCREDITED PRESCHOOL LEARNING EXPERIENCE, RECREATIONAL ACTIVITIES, ENRICHMENT ACTIVITIES, NUTRITIOUS MEALS AND TRANSPORTATION TO CHILDREN AGE 3 YEARS TO 6 YEARS. THIS YEAR WE SERVED 114 CHILDREN, 69% RECEIVED FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING ASSISTANCE 23% WERE FREE CARE. 378098 78906 OUT OF SCHOOL TIME PROGRAM TO PROVIDE CHILDREN WITH EDUCATIONAL SUPPORT, NUTRITIONAL EDUCATION, PHYSICAL EDUCATION, AND ENRICHMENT ACTIVITIES, IN A FUN AND STIMULATING ENVIRONMENT. WE PROVIDE TRANSPORTATION AND NUTRITIOUS MEALS. THIS YEAR WE SERVED 93 CHILDREN, 82% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 27% WERE FREE CARE. 257721 62726 HIGH QUALITY INFANT AND TODDLER LEARNING PROGRAM THAT IS NOT ONLY EDUCATIONAL AND NURTURING FOR THE CHILDREN, BUT ALSO PROVIDES GUIDANCE AND SUPPORT TO YOUNG FAMILIES, SOME OF WHOM ARE TEENAGERS. THE PROGRAM PROVIDES ACTIVITIES CAREFULLY PLANNED TO MEET THE NEEDS OF EACH CHILD, AGE APPROPRIATE MEALS, AND TRANSPORTATION. THIS YEAR WE SERVED 37 CHILDREN, 78% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 32% WERE FREE CARE. 123789 4625 THE FAMILY DAY CARE PROGRAM SERVES CHILDREN AGES 2 MONTHS THROUGH KINDERGARTEN. THE PROGRAM PROVIDES CHILDARE BY QUALIFIED CAREGIVERS IN LICENSED HOMES. THE PROGRAM ALSO PROVIDES FOR HEALTHY MEALS AND SNACKS, TRANSPORTATION, PARENT PARTICIPATION AND ENRICHMENT AND RECREATIONAL ACTIVITIES. THIS YEAR WE SERVED 9 CHILDREN, 100% RECEIVING FINANCIAL ASSISTANCE, AND OF THOSE RECEIVING FINANCIAL ASSISTANCE 22% WERE FREE CARE. 123789 4625 1285840 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 56 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X JUDITH A CODY 9789271269 600 CUMMINGS STREET SUITE 171X BEVERLY MA 01915 ELAINE HOWELL DIRECTOR 1.00 X 0 0 0 TODD MURPHY DIRECTOR 1.00 X 0 0 0 MAUREEN TROUBETARIS PRESIDENT 1.00 X X 0 0 0 ROBERT GUYER TREASURER 2.00 X X 0 0 0 KAREN WILK DIRECTOR 1.00 X 0 0 0 DAVID L RAY DIRECTOR 1.00 X 0 0 0 ELLEN CARBONE CLERK 1.00 X X 0 0 0 ROBERT SCHLEIN DIRECTOR 1.00 X 0 0 0 JUDITH CODY EXECUTIVE DIRECTOR 40.00 X 84043 0 6498 84043 0 6498 0 0 0 0 0 28647 21772 1008046 96486 1154951 PRIVATE CLIENT FEES 624410 321416 321416 321416 1906 1906 4922 21772 8055 -3133 -3133 COBRA 900099 11393 11393 FEES 900099 2372 2372 INSURANCE PROCEEDS 900099 81 81 13846 1488986 335262 0 -1227 90076 18016 72060 806838 754233 18246 34359 4842 3221 1621 52525 52216 309 73259 63973 6449 2837 4640 4640 13560 13560 1101 1101 7251 6875 376 3253 792 2461 14911 11438 2776 697 9969 8192 1777 147684 141237 6447 22352 21928 213 211 27945 26745 1200 1521 1521 MEALS 68100 68100 PROGRAM SUPPLIES 55349 55349 CAREGIVERS AND CLIENTS 48420 48420 STAFF TRAINING 5703 4017 1686 3308 1088 2220 1462607 1285840 138354 38413 310836 305028 86806 116678 16985 15601 336782 222281 121882 114501 11100 116424 547609 668232 95497 130894 2658 5303 50000 98155 186197 X 436905 474535 12549 7500 449454 482035 547609 668232 26379 6202 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28799 28799 0 65894 40511 25383 242089 152971 89118 114501 SECURITY DEPOSITS 11100 CONSTRUCTION-IN-PROGRESS 105324 116424 X 1502142 6202 8055 14257 1487885 1101 1101 1488986 1469561 8055 8055 1461506 1101 1101 1462607 PART X, LINE 2: GAAP PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE YEAR ENDED JUNE 30, 2014, THE AGENCY HAS DETERMINED THAT IT HAS NOT TAKEN ANY TAX POSITIONS WHICH WOULD RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE AGENCY RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. THERE WERE NO INTEREST OR PENALTIES FOR THE YEAR ENDED JUNE 30, 2014. GENERALLY, THE AGENCY'S INFORMATION/TAX RETURNS REMAIN OPEN FOR POSSIBLE FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS AFTER THE FILING DATE. THE AGENCY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO INCOME PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO INCOME 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATION POLICY IS IMPLEMENTED THROUGH ADVERTISEMENTS AND THE STATE CONTRACTING AGENCY. SCHEDULE E, PART I, LINE 6 US DEPARTMENT OF HEALTH AND HUMAN SERVICES VIA MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE. US DEPARTMENT OF AGRICULTURE VIA MASSACHUSETTS DEPARTMENT OF EDUCATION. GALA 26694 21772 4922 525 4922 2608 26694 21772 4922 525 4922 2608 8055 -3133 FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS COMPLETED AND THEN GIVEN TO THE AUDIT COMMITTEE FOR REVIEW. IT IS SIGNED BY THE TREASURER WHEN APPROVED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST IS ADDRESSED SPECIFICALLY IN OUR BY-LAWS. THE COMMITTMENT TO SERVE THAT IS SIGNED WHEN A NEW MEMBER JOINS THE BOARD ADDRESSSES THE ISSUE OF CONFLICTS OF INTERESTS. DIRECTORS SIGN A DISCLOSURE OF POTENTIAL CONFLICT OF INTEREST AND/OR DUALITY STATEMENT ANNUALLY. ALL MINUTES OF MEETINGS ARE DOCUMENTED AND STATE WHEN A DIRECTOR ABSTAINED FROM VOTE OR DISCUSSION DUE TO A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE FINANCE COMMITTEE IS RESPONSIBLE FOR APPROVING ANY SALARY INCREASES FOR TOP MANAGEMENT THAT REPORTS TO THE BOARD, I.E.: EXECUTIVE DIRECTOR. SALARIES OF COMPARABLE TOP MANAGEMENT LOCALLY IS USED AS A GUIDELINE. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 IS AVAILABLE UPON REQUEST AND THE FORM 990 IS AVAILABLE UPON REQUEST AS WELL AS BEING ACCESSIBLE ON THE GUIDESTAR WEBSITE, WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.