CHILDRENS CENTER OF THE FAITH UNITED METHIDIST CHURCH OF METHUEN: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CHILDRENS CENTER OF THE FAITH UNITED METHIDIST CHURCH OF METHUEN (EIN 04-3273682)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-09-15
- IRS object ID
- 201422609349300517
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-09-15T10:48:44-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042917204 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANSTISS & CO PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 WESTFORD STREET | AddressLine1 |
| City | LOWELL | City |
| State | MA | State |
| ZIP Code | 01851 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043273682 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHILDREN'S CENTER OF THE FAITH UNITED | BusinessNameLine1 |
| Business Name Line2 | METHODIST CHURCH | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 9786856469 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 LOWELL STREET | AddressLine1 |
| City | METHUEN | City |
| State | MA | State |
| ZIP Code | 01844 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN BOULAY | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9786856469 | PhoneNum |
| Signature | 2014-08-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RAYMOND L ANSTISS JR | PreparerPersonNm |
| PTIN | P00142883 | PTIN |
| Phone | 9784522500 | PhoneNum |
| Preparation | 2014-08-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN BOULAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 LOWELL STREET | AddressLine1 |
| City | METHUEM | City |
| State | MA | State |
| ZIP Code | 01844 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,385,365 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | IN COMPLIANCE WITH THE UNITED METHODIST DISCIPLINE, IT IS THE PURPOSE OF THIS ORGANIZATION TO PROVIDE ECUMENICAL CHILDCARE, PRESCHOOL, AND BEFORE AND AFTER SCHOOL PROGRAMS IN ACCORDANCE WITH JUDEAO-CHRISTRIAN ETHICS AND TRADITIONS AS A SERVICE TO THE FAMILIES AND CHILDREN IN THE COMMUNITY AND TO FUTHER PROMOTE PROGRAMS FOR CHILDREN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 58 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $949,876 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,006,761 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $391,287 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $374,626 | CYProgramServiceRevenueAmt |
| PY Investment Income | $136 | PYInvestmentIncomeAmt |
| CY Investment Income | $73 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,245 | PYOtherRevenueAmt |
| CY Other Revenue | $3,905 | CYOtherRevenueAmt |
| PY Total Revenue | $1,349,544 | PYTotalRevenueAmt |
| CY Total Revenue | $1,385,365 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,025,815 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,051,824 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $859 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $341,813 | PYOtherExpensesAmt |
| CY Other Expenses | $361,802 | CYOtherExpensesAmt |
| PY Total Expenses | $1,367,628 | PYTotalExpensesAmt |
| CY Total Expenses | $1,413,626 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$18,084 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$28,261 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $400,563 | TotalAssetsBOYAmt |
| Total Assets EOY | $344,898 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $60,109 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,705 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $340,454 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $312,193 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE ECUMENICAL CHILDCARE IN ACCORDANCE WITH JUDEAO-CHRISTIAN ETHICS AND TRADITIONS OF THE UNITED METHODIST CHURCH IN COMPLIANCE WITH THE BOOK OF DISCIPLINE, AND AS A SERVICE TO THE FAMILIES AND CHILDREN IN THE COMMUNITY, AND TO FURTHER PROMOTE PROGRAMS FOR CHILDREN. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,223,783 | ExpenseAmt |
| Revenue | $376,975 | RevenueAmt |
| Desc | PROVIDING CHILDCARE, PRESCHOOL, KINDERGARTEN, AND BEFORE AND AFTER SCHOOL SERVICES. | Desc |
| Total Program Service Expenses | $1,223,783 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 58 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE BOULAY TREASURER | PersonNm |
| Phone | 9786856469 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 LOWELL STREET | AddressLine1 |
| City | METHUEN | City |
| State | MA | State |
| ZIP Code | 01844 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEVE BOULAY | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $11,700 | $0 | $0 |
| SANDRA BOULAY | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILLIAM CALLAHAN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SANDY LUMB | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MARK SIEGEL | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RENA FERULLO | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE KARLIS | ||||||
| CO-EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $40,000 | $0 | $0 | |
| ERICA KENNEDY-CRUZ | ||||||
| CO-EXECUTIVE DIRECTOR (UNTIL 4/13) | 40.00 | Yes (X) | $11,411 | $0 | $4,940 | |
| COLETTE SIEGEL | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ALYSE KEARNEY | ||||||
| CO-EXECUTIVE DIRECTOR (AS OF 7/13) | 40.00 | Yes (X) | $16,846 | $0 | $0 | |
| GABRIELA GARCIA | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SHANNON STACKABERRY | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SUE RUDOLPH | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| VIVIAN BAEZ | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $79,957 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $4,940 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $997,850 | GovernmentGrantsAmt |
| All Other Contributions | $8,911 | AllOtherContributionsAmt |
| Total Contributions | $1,006,761 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION & FEES | Desc |
| Business | 624410 | BusinessCd |
| Total Revenue Column | $374,626 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $374,626 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $374,626 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73 | TotalRevenueColumnAmt |
| Exclusion | $73 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER FUNDRAISING REVE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,556 | TotalRevenueColumnAmt |
| Exclusion | $1,556 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,349 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,349 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,905 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,385,365 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $376,975 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,629 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,957 | TotalAmt |
| Management And General | $79,957 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $891,731 | TotalAmt |
| Program Services | $835,652 | ProgramServicesAmt |
| Management And General | $56,079 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,136 | TotalAmt |
| Program Services | $68,917 | ProgramServicesAmt |
| Management And General | $11,219 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,550 | TotalAmt |
| Management And General | $6,550 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,940 | TotalAmt |
| Program Services | $4,940 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412 | TotalAmt |
| Program Services | $412 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,607 | TotalAmt |
| Program Services | $3,075 | ProgramServicesAmt |
| Management And General | $18,532 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,468 | TotalAmt |
| Program Services | $26,026 | ProgramServicesAmt |
| Management And General | $3,442 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,012 | TotalAmt |
| Management And General | $3,012 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,268 | TotalAmt |
| Program Services | $39,019 | ProgramServicesAmt |
| Management And General | $2,249 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,841 | TotalAmt |
| Program Services | $22,156 | ProgramServicesAmt |
| Management And General | $685 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD SUPPLIES | $109,609 | $109,609 | |
| TRANSPORTATION | $64,370 | $64,370 | |
| REPAIRS AND MAINTENANCE | $28,919 | $23,856 | $5,063 |
| CLASSROOM EQUIPMENT AND | $12,115 | $12,115 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,691 | TotalAmt |
| Program Services | $13,636 | ProgramServicesAmt |
| Management And General | $2,196 | ManagementAndGeneralAmt |
| Fundraising | $859 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,413,626 | TotalAmt |
| Program Services | $1,223,783 | ProgramServicesAmt |
| Management And General | $188,984 | ManagementAndGeneralAmt |
| Fundraising | $859 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,036 | BOYAmt |
| EOY | $78,992 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,114 | BOYAmt |
| EOY | $13,196 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,460 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $561,848 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $313,598 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,413 | BOYAmt |
| EOY | $248,250 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,563 | BOYAmt |
| EOY | $344,898 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,997 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,112 | BOYAmt |
| EOY | $32,705 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,109 | BOYAmt |
| EOY | $32,705 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,454 | BOYAmt |
| EOY | $312,193 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,454 | BOYAmt |
| EOY | $312,193 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,563 | BOYAmt |
| EOY | $344,898 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$28,261 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,068,963 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,008,135 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $964,965 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $949,876 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,006,761 | CurrentTaxYearAmt |
| Total | $4,998,700 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $201,670 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $255,284 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $317,193 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $391,287 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $374,626 | CurrentTaxYearAmt |
| Total | $1,540,060 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,270,633 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,263,419 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,282,158 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,341,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,381,387 | CurrentTaxYearAmt |
| Total | $6,538,760 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $6,538,760 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $944 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $375 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $255 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $136 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73 | CurrentTaxYearAmt |
| Total | $1,783 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $944 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $375 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $255 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $136 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73 | CurrentTaxYearAmt |
| Total | $1,783 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,671 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,369 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,753 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,245 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,905 | CurrentTaxYearAmt |
| Total | $39,943 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,282,248 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,267,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,296,166 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,349,544 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,385,365 | CurrentTaxYearAmt |
| Total | $6,580,486 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99370 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99350 | PublicSupportPY509Pct |
| Investment Income CY | 0.00030 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00030 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,004 | OtherCostOrOtherBasisAmt |
| Book Value | $50,004 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $309,623 | OtherCostOrOtherBasisAmt |
| Depreciation | $156,300 | DepreciationAmt |
| Book Value | $153,323 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $202,221 | OtherCostOrOtherBasisAmt |
| Depreciation | $157,298 | DepreciationAmt |
| Book Value | $44,923 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $248,250 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,385,292 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,385,292 | RevenueSubtotalAmt |
| Other Revenues Not Included | $73 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $73 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,385,365 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,410,614 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,410,614 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,012 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,012 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,413,626 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CHILDREN'S CENTER, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE, GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. EFFECTIVE WITH THE CURRENT YEAR THE CHILDREN'S CENTER IS REQUIRED BY ASC 740-10 (FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES) TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE CHILDREN'S CENTER'S FINANCIAL STATEMENTS. THE CHILDREN'S CENTER REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE CHILDRENS CENTER'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE CHILDREN'S CENTER IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INTEREST INCOME |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INTEREST EXPENSE |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | STEPHEN BOULAY, TREASURER OF THE BOARD OF DIRECTORS, IS MARRIED TO SANDRA BOULAY, WHO IS ALSO A MEMBER OF THE BOARD OF DIRECTORS. MARK SIEGEL, CHAIRMAN OF THE BOARD OF DIRECTORS, IS MARRIED TO COLETTE SIEGEL, WHO IS ALSO A MEMBER OF THE BOARD OF DIRECTORS |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PRESENTED TO AND REVIEWED BY THE BOARD OF DIRECTORS AT A BOARD MEETING PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD CONDUCTS AN ANNUAL SURVEY OF THE PAY SCALES FOR THE PERSONNEL OF SIMILAR LOCAL BUSINESSES. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORMS 1023 AND 990 ARE AVAILABLE FOR PUBLIC INSPECTION ON SITE AT THE ORGANIZATION UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL CURRENT YEAR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUETS AT THE OFFICE OF THE TREASURER. ALL PRIOR YEAR'S DOCUMENTS ARE STORED ON SITE AT THE CHILDREN'S CENTER. |
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