2014-11-17T07:45:10-06:00 2014-06-30 042536173 LIVINGSTON & HAYNES PC 40 GROVE STREET WELLESLEY MA 024827711 990 2013-07-01 042761633 FAMILY DAY CARE PROGRAM INC FAMI 6173236899 120 MT HOPE STREET ROSLINDALE MA 02131 HARRIET KOCH PRESIDENT 6173236899 2014-11-13 1 KEVIN HOWLEY P00118202 7812373339 2014-11-12 2013 2015-11-30 17:44:51Z HARRIET KOCH 120 MT HOPE STREET ROSLINDALE MA 02131 2505163 0 X HTTP://FAMILYDAYCAREPROGAM.COM X 1982 MA REFERRAL SERVICE OFFERING IN-HOME CHILD CARE AND PROVIDER TRAINING. 5 5 7 0 23 0 0 0 2286884 2497164 1526 1376 6600 6623 2295010 2505163 0 0 0 0 318592 343926 0 0 0 1925766 2080507 2244358 2424433 50652 80730 1769016 1787005 758647 695906 1010369 1091099 PROVIDE QUALITY COMPREHENSIVE DAY CARE SERVICES IN A HOME ENVIRONMENT 0 0 1305605 1512655 FAMILY DAY CARE PROGRAM - OFFERS DIRECT CARE, PROTECTION AND SUPERVISION TO CHILDREN AGES ONE MONTH TO 14 YEARS OUTSIDE OF THEIR HOMES ON A REGULAR BASIS WHEN PARENTS ARE UNABLE TO CARE FOR THEM 489396 609806 SUPPORTIVE PROGRAM - OFFERS DIRECT CARE AND SUPERVISION FOR CHILDREN OF HIGH RISK YOUTH PARENTS 334859 374703 TEEN PARENT PROGRAM - OFFERS DIRECT CARE, PROTECTION, AND SUPERVISION FOR CHILDREN OF TEEN PARENTS DURING SOME PORTION OF THE DAY ON A REGULAR BASIS WHEN PARENTS ARE UNABLE TO CARE FOR THEM 2129860 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 67 0 1 7 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 MA X THE ORGANIZATION 6173236899 120 MT HOPE STREET ROSLINDALE MA 02131 JEAN SILVA DIRECTOR 0.50 X 33898 0 0 HARRIET KOCH PRESIDENT/TREASURER 0.50 X 0 0 0 PETER BENFIELD DIRECTOR 0.50 X 0 0 0 BARBARA GOLDBERG DIRECTOR 0.50 X 0 0 0 STEPHEN VON LICHTENBERG DIRECTOR 0.50 X 0 0 0 J PETE SIMONS EXECUTIVE DIRECTOR 40.00 X 76405 0 0 110303 0 0 0 0 0 0 0 GRANTS AND CONTRACTS 624410 2358266 2358266 PARENT FEES 624410 138898 138898 2497164 1376 1376 6600 0 6600 6600 6600 MISCELLANEOUS REVENUE 624410 23 23 23 2505163 2497164 23 7976 125632 125632 156825 147460 9365 8595 1870 6725 23930 20331 3599 28944 15109 13835 9922 9922 32500 32500 17460 17460 26148 16560 9588 33301 21090 12211 26454 16754 9700 29493 18679 10814 PROVIDER FEES 1514925 1514925 TRANSPORTATION 316239 315376 863 OTHER 29550 18715 10835 PROPERTY AND LIABILITY 25602 12068 13534 18913 10923 7990 2424433 2129860 294573 0 389443 334162 291495 298983 187877 261933 18753 18411 1121986 249370 880548 872616 900 900 1769016 1787005 166661 136422 546193 523335 45793 36149 758647 695906 X 1010369 1091099 1010369 1091099 1769016 1787005 80730 0 X X 0 1 X 1 1 1 X 2797833 2434520 2303035 2182171 2358266 12075825 2797833 2434520 2303035 2182171 2358266 12075825 12075825 561 381 163 1526 1377 4008 2200 6600 6600 6600 6600 28600 104 6 1093 22 1225 12109658 0.99720 0.99800 X 384078 384078 670667 197464 473203 54336 39296 15040 12905 12610 295 872616 CAPITALIZED LEASE OBLIGATION 1360 SECURITY DEPOSIT AND PREPAID RENT 1100 REIMBURSABLE GRANTS 33689 36149 X 2505163 0 2505163 0 2505163 2424433 0 2424433 0 2424433 PART X, LINE 2: THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION FORMED FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE AGENCY IS ALSO EXEMPT FROM STATE INCOME TAXES. DONORS MAY DEDUCT CONTRIBUTIONS MADE TO THE AGENCY WITHIN THE INTERNAL REVENUE CODE REGULATIONS. THE AGENCY RECOGNIZES THE TAX BENEFIT FROM ANY UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. ANY TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. MANAGEMENT HAS ANALYZED THE AGENCY'S TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN YEARS (2009-2012) OR EXPECTED TO BE TAKEN IN THE AGENCY'S 2013 TAX RETURNS. THE AGENCY IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS U.S. FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS; HOWEVER, THE AGENCY IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. THE AGENCY ALSO FOLLOWS THE POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS (IF ANY) IN INCOME TAX EXPENSE. NO SUCH INTEREST AND PENALTIES HAVE BEEN ACCRUED AS OF JUNE 30, 2014. PART X, LINE 2: UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN TWELVE MONTHS OF JUNE 30, 2013. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE AGENCY'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED JUNE, 2011, 2010, AND 2009. 1 JEAN SILVA INDIVIDUAL IS BOTH A MEMBER OF THE BOARD AND AN ACTIVE DAY CARE PROVIDER INDIVIDUAL IS PAID THE NORMAL DAILY RATE FOR CHILDREN IN HER CARE. SHE IS NOT PAID FOR HER DUTIES AND RESPONSIBILITIES AS A BOARD MEMBER 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS EXAMINED DATA FROM SEVERAL PERSONNEL AGENCIES WHEN DECIDING IF THE EXECUTIVE DIRECTOR'S SALARY IS COMPETITIVE FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE ON REQUEST FORM 990, PART XII, LINE 2C FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE GOVERNING BOARD PRIOR TO FILING. THE PROCESS HAS NOT CHANGED FORM THE PREVIOUS YEAR.