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ROGERS PIERCE CHILDRENS CENTER INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
ROGERS PIERCE CHILDRENS CENTER INC (EIN 04-2472369)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-04-08
IRS object ID
201540989349300039
Schema version
2013v4.0
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)
Return2015-04-08T16:42:17-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042211907PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER WACHMAN LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CAMBRIDGE STREET 13TH FLOORAddressLine1
CityBOSTONCity
StateMAState
ZIP Code021142548ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042472369EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROGERS-PIERCE CHILDREN'S CENTER INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlROGEBusinessNameControlTxt
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1
CityARLINGTONCity
StateMAState
ZIP Code02476ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonREBEKAH LEAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7816465280PhoneNum
Signature2015-04-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK J CONKLIN CPAPreparerPersonNm
PTINP01454073PTIN
Phone6173386800PhoneNum
Preparation2015-04-02PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerREBEKAH LEAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1
CityARLINGTONCity
StateMAState
ZIP Code02476ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$662,319GrossReceiptsAmt
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 Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee16TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$294PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$540,038PYProgramServiceRevenueAmt
CY Program Service Revenue$658,698CYProgramServiceRevenueAmt
PY Investment Income$70PYInvestmentIncomeAmt
CY Investment Income$43CYInvestmentIncomeAmt
PY Other Revenue$3,736PYOtherRevenueAmt
CY Other Revenue$3,578CYOtherRevenueAmt
PY Total Revenue$544,138PYTotalRevenueAmt
CY Total Revenue$662,319CYTotalRevenueAmt
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$406,790PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$505,163CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$139,311PYOtherExpensesAmt
CY Other Expenses$140,734CYOtherExpensesAmt
PY Total Expenses$546,101PYTotalExpensesAmt
CY Total Expenses$645,897CYTotalExpensesAmt
PY Revenues Less Expenses-$1,963PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$16,422CYRevenuesLessExpensesAmt
Total Assets BOY$147,563TotalAssetsBOYAmt
Total Assets EOY$180,290TotalAssetsEOYAmt
Total Liabilities BOY$39,102TotalLiabilitiesBOYAmt
Total Liabilities EOY$55,407TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$108,461NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$124,883NetAssetsOrFundBalancesEOYAmt
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$522,830ExpenseAmt
Revenue$662,276RevenueAmt
DescPROVIDE COMPREHENSIVE DAYCARE SERVICES TO FAMILIESDesc
Total Program Service Expenses$522,830TotalProgramServiceExpensesAmt
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
Employee16EmployeeCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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 ORGANIZATIONBusinessNameLine1
FieldValueIRS element (for citing)
Phone7816465280PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 PLEASANT STREETAddressLine1
CityARLINGTONCity
StateMAState
ZIP Code02476ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KATHLEEN MULVANEY
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
REBEKAH LEA
TREASURER5.00Yes (X)Yes (X)$0$0$0
DANIEL O'LOUGHLIN
DIRECTOR5.00Yes (X)$0$0$0
MAJA FIKET
DIRECTOR5.00Yes (X)$0$0$0
CHRISTOPHER MONTGOMERY
SECRETARY5.00Yes (X)Yes (X)$0$0$0
CHRISTOPHER MATTOON
DIRECTOR5.00Yes (X)$0$0$0
ROBIN SAGARIN
EXECUTIVE DIRECTOR40.00Yes (X)$59,897$0$7,740
FieldValueIRS element (for citing)
Total Reportable Comp From Org$59,897TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$7,740TotalOtherCompensationAmt
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)
DescPRIVATE TUITIONDesc
Business611600BusinessCd
Total Revenue Column$658,698TotalRevenueColumnAmt
Related Or Exempt Func Income$658,698RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$658,698TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$43TotalRevenueColumnAmt
Exclusion$43ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescHEALTH INSURANCE CREDIDesc
Business900099BusinessCd
Total Revenue Column$3,578TotalRevenueColumnAmt
Related Or Exempt Func Income$3,578RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,578OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$662,319TotalRevenueColumnAmt
Related Or Exempt Func Income$662,276RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$43ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$69,795TotalAmt
Management And General$69,795ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$351,528TotalAmt
Program Services$351,528ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$39,340TotalAmt
Program Services$39,340ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$44,500TotalAmt
Program Services$38,933ProgramServicesAmt
Management And General$5,567ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$60TotalAmt
Management And General$60ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,215TotalAmt
Management And General$9,215ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$30,754TotalAmt
Management And General$30,754ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$602TotalAmt
Program Services$602ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$47,113TotalAmt
Program Services$47,113ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,824TotalAmt
Program Services$3,824ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$822TotalAmt
Program Services$572ProgramServicesAmt
Management And General$250ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,762TotalAmt
Program Services$3,762ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$19,647$16,640$3,007
FOOD SERVICE$9,684$9,684
CONSULTANTS$7,740$7,740
TELEPHONE$2,502$2,502

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,009TotalAmt
Program Services$3,092ProgramServicesAmt
Management And General$1,917ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$645,897TotalAmt
Program Services$522,830ProgramServicesAmt
Management And General$123,067ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$42,923BOYAmt
EOY$75,275EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$84,641BOYAmt
EOY$84,683EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,831BOYAmt
EOY$7,302EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,026BOYAmt
EOY$8,808EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$82,821LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$78,599LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,142BOYAmt
EOY$4,222EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$147,563BOYAmt
EOY$180,290EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$27,401BOYAmt
EOY$38,718EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,701BOYAmt
EOY$16,689EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$39,102BOYAmt
EOY$55,407EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$107,925BOYAmt
EOY$124,347EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$108,461BOYAmt
EOY$124,883EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$147,563BOYAmt
EOY$180,290EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$16,422ReconcilationRevenueExpnssAmt
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$1,360CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$506CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$294CurrentTaxYearMinus1YearAmt
Total$2,410TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$612,309CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$640,481CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$454,934CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$540,278CurrentTaxYearMinus1YearAmt
Current Tax Year$658,698CurrentTaxYearAmt
Total$2,906,700TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$613,669CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$640,987CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$455,184CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$540,572CurrentTaxYearMinus1YearAmt
Current Tax Year$658,698CurrentTaxYearAmt
Total$2,909,110TotalAmt

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$2,909,110PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,440CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$518CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$211CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70CurrentTaxYearMinus1YearAmt
Current Tax Year$43CurrentTaxYearAmt
Total$2,282TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,440CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$518CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$211CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70CurrentTaxYearMinus1YearAmt
Current Tax Year$43CurrentTaxYearAmt
Total$2,282TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,106CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$5,047CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,496CurrentTaxYearMinus1YearAmt
Current Tax Year$3,578CurrentTaxYearAmt
Total$15,227TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$618,215CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$641,505CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$460,442CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$544,138CurrentTaxYearMinus1YearAmt
Current Tax Year$662,319CurrentTaxYearAmt
Total$2,926,619TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99400PublicSupportCY509Pct
Public Support PY5090.99490PublicSupportPY509Pct
Investment Income CY0.00080InvestmentIncomeCYPct
Investment Income PY0.00120InvestmentIncomePYPct
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$50,887OtherCostOrOtherBasisAmt
Depreciation$46,665DepreciationAmt
Book Value$4,222BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,222TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEPOSITS AND TUITION OVERPAYMENTS$14,899
DEFERRED REVENUE$1,790
FieldValueIRS element (for citing)
Total Liability$16,689TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$662,319TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$662,319RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$662,319TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$645,897TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$645,897ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$645,897TotalExpensesPerForm990Amt

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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