2014-02-28T13:25:44-06:00 2013-07-31 043296226 DICICCO GULMAN & COMPANY LLP 150 PRESIDENTIAL WAY SUITE 510 WOBURN MA 01801 990 2012-08-01 042144159 CAMBRIDGE CENTER FOR ADULT EDUCATION INC CAMB 6175476789 POBOX 9113 CAMBRIDGE MA 02238 MICHAEL GOLDMAN 6175476789 2014-02-21 1 DONALD J TROY CPA PC P00322664 7819375300 2012 2015-11-30 17:44:51Z SUSAN HARTNETT POBOX 9113 CAMBRIDGE MA 02238 3338333 0 X WWW.CCAE.ORG X 1876 MA CCAE IS A COMMUNITY BASED, NOT-FOR PROFIT EDUCATIONAL INSTITUTION WHOSE PURPOSE IS TO FURTHER EDUCATIONAL OPERATIONS AS WELL AS PRESERVING AND MAINTAINING THE BUILDING AS A LIVING MUSEUM IN ACCORDANCE WITH THE NATIONAL REGISTER OF HISTORICAL PLACES. 28 28 51 30 0 0 520040 863630 2517804 2356056 200 148 161977 90217 3200021 3310051 83298 102137 0 0 1411347 1726168 4725 4463 185728 1428016 1102155 2927386 2934923 272635 375128 2401229 2759950 284269 267862 2116960 2492088 CCAE IS A COMMUNITY BASED, NOT-FOR PROFIT EDUCATIONAL INSTITUTION WHOSE PURPOSE IS TO FURTHER EDUCATIONAL OPERATIONS AS WELL AS PRESERVING AND MAINTAINING THE BUILDING AS A LIVING MUSEUM IN ACCORDANCE WITH THE NATIONAL REGISTER OF HISTORICAL PLACES. 0 0 2566414 102137 2356056 EDUCATIONAL OPERATIONS - THE ORGANIZATION PROVIDED 1,800 EDUCATIONALCLASSES TO APPROXIMATELY 13,500 STUDENTS 2566414 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 401 0 1 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X X MIMI DO 6175476789 42 BRATTLE STREET CAMBRIDGE MA 02138 WILLIAM M POLK 1.00 X X 0 0 0 RICHARD R BEATY 1.00 X X 0 0 0 MICHAEL GOLDMAN 1.00 X X 0 0 0 MARCOS ESPINEL 1.00 X X 0 0 0 SHARMAN ALTSHULER 1.00 X 0 0 0 ELIZABETH COXE 1.00 X X 0 0 0 JOHN HERRON JR 1.00 X X 0 0 0 S DONALD GONSON 1.00 X 0 0 0 JANE KATIMS 1.00 X 0 0 0 KELLY BEGG LAWRENCE 1.00 X 0 0 0 SUSAN ELDREDGE MEAD 1.00 X 0 0 0 IRIS CHANDLER 1.00 X 0 0 0 CHRISTIAN NOLEN 1.00 X 0 0 0 JONATHAN H POORVU 1.00 X 0 0 0 MARY H COOLIDGE 1.00 X 0 0 0 JEAN M SMITH 1.00 X 0 0 0 FREDERICKA STEVENSON 1.00 X 0 0 0 PATRICIA STRAUS 1.00 X 0 0 0 PATRICIA JACOBY 1.00 X 0 0 0 RACHEL LEVY WEXLER 1.00 X 0 0 0 SUSAN HARTNETT 40.00 X X 134000 0 0 HILARY BURLING 1.00 X 0 0 0 PATRICIA CHAPPELL 1.00 X 0 0 0 PATRICIA ALVARADO 1.00 X 0 0 0 LINDSAY LEARD-COOLIDGE 1.00 X 0 0 0 KATE CHAMPION MURPHY 1.00 X 0 0 0 MARY POWER 1.00 X 0 0 0 NATALIE WIGOTSKY REED 1.00 X 0 0 0 DAVID G STRACHAN JR 1.00 X 0 0 0 134000 0 0 1 0 0 0 JENZABAR PO BOX 55018 BOSTON MA 02205 NEW HIGHER REACH REGISTRATION SYSTEM 107762 MASS WEB PRINTING CO INC PO BOX 9113 CAMBRIDGE MA 02238 CATALOG PRINTING AND MAILHOUSE DISTRIBUT 102739 2 863630 863630 COURSE FEES 611600 2325573 2325573 OTHER 611600 20242 20242 EVENING PROGRAMS 611600 7821 7821 RESALE 611710 2420 2420 2356056 148 148 57573 900 56673 56673 56673 60926 27382 33544 33544 3310051 2356056 0 90365 102137 102137 125481 125481 1350350 1209739 140611 186166 160782 11732 13652 64171 44320 9599 10252 25478 25478 4463 4463 32307 32307 64006 56966 3200 3840 109658 97596 5483 6579 36167 32189 1808 2170 PROGRAM EXPENSES 505509 505509 PRINTING AND COPYING 246919 244357 2562 CLEANING AND MAINTENANC 79686 79686 FUNDRAISING EXPENSES 1599 1599 826 826 2934923 2566414 182781 185728 4102 9633 723814 551301 101100 152505 64236 2636 28707 82691 4065321 2110737 1472670 1954584 6600 6600 2401229 2759950 190254 143851 94015 124011 284269 267862 X 2075447 2164476 41513 327612 2116960 2492088 2401229 2759950 375128 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1743190 1142363 600827 1356258 553908 802350 408936 267446 141490 556937 147020 409917 1954584 2950097 -257817 -257817 3207914 102137 102137 3310051 2861068 28282 28282 2832786 102137 102137 2934923 PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES NETTED AGAINST GROSS RENTS 900. FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING REVENUE 27,382. TEMPORARILY RESTRICTED ASSETS RELEASED FROM DONOR RESTRICTIONS -286,099. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 102,137. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES NETTED AGAINST GROSS RENTS 900. FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING REVENUE 27,382. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 102,137. FUNDRAISING AND RENTAL EXPENSES ARE SHOWN ON A NET BASIS FOR TAX PURPOSES SCHOLARSHIPS ARE SHOWN ON A NET BASIS FOR FINANCIAL STATEMENT PURPOSES (SEPARATE FOR TAX) FIN 48 FOOTNOTE - GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA PRESCRIBE THE THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. AN ADDITIONAL LIABILITY FOR UNCERTAIN TAX POSITIONS ("UTPS") IS RECOGNIZED AND RECORDED AS A COMPONENT OF CURRENT INCOME TAX EXPENSE FOR DIFFERENCES BETWEEN FINANCIAL AND INCOME TAX REPORTING POSITIONS WHICH DO NOT MEET THIS THRESHOLD. ANY INTEREST AND PENALTIES RELATED TO UTPS ARE RECORDED AS A COMPONENT OF INCOME TAX EXPENSE. THE TAX-EXEMPT STATUS OF AN ENTITY IS CONSIDERED A TAX POSITION. THE ORGANIZATION HAS REVIEWED ITS INCOME TAX FILINGS THAT REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES AND HAS NOT IDENTIFIED ANY MATERIAL UTPS AND THUS HAS NOT RECORDED ANY ADDITIONAL LIABILITY AT JULY 31, 2013 OR 2012. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 FOR MANY YEARS THE SCHOOL HAS HAD MINORITIES ON ITS BOARD OF DIRECTORS, ADMINISTRATIVE STAFF AND IN ITS STUDENT BODY. THE ORGANIZATION'S LONGSTANDING POLICY OF NONDISCRIMINATION IS KNOWN THROUGHOUT THE COMMUNITY DURING REGISTRATION PERIOD. X X X X X X 1 PERKINS ASSOCIATES 6 GLOVER SQUARE MARBLEHEAD MA 01945 FEASABILITY STUDY 0 0 41500 -41500 41500 -41500 OF COURSE 60926 60926 27382 60926 60926 27382 27382 33544 1 SCHOLARSHIPS 1326 102137 FMV REDUCED TUITION RATES FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS REVIEWS THE 990 TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR MONITORS THE CONFLICT OF INTEREST POLICY. THE REVIEW OF THE EXECUTIVE DIRECTOR IS PERFORMED BY THE BOARD OF DIRECTORS. THE SALARY IS VOTED UPON BY THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORMS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.