GARDEN NURSERY SCHOOL INC: Form 990EZ, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GARDEN NURSERY SCHOOL INC (EIN 04-2398178)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-13
- IRS object ID
- 201441339349202444
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-13T14:27:21-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042398178 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DiPesa & Company CPA's | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 Hancock Street Suite 705 North | AddressLine1 |
| City | Quincy | City |
| State | MA | State |
| ZIP Code | 02169 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042398178 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARDEN NURSERY SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GARD | NameControl |
| Phone | 6173544229 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2310 | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 022382310 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | AARON TYLER | Name |
| Title | TREASURER | Title |
| Phone | 6172906179 | Phone |
| Date Signed | 2014-05-13 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DI PESA COMPANY | Name |
| PTIN | P01234408 | PTIN |
| Phone | 6177867775 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | www.gardennurseryschool.org | WebSite |
| Organization501c3 | X | Organization501c3 |
| Gross Receipts | 192695 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Contributions Gifts Grants Etc | 4302 | ContributionsGiftsGrantsEtc |
| Program Service Revenue | 171728 | ProgramServiceRevenue |
| Investment Income | 1465 | InvestmentIncome |
| Fundraising Gross Income | 15200 | FundraisingGrossIncome |
| Special Events Direct Expenses | 388 | SpecialEventsDirectExpenses |
| Special Events Net Income Loss | 14812 | SpecialEventsNetIncomeLoss |
| Total Revenue | 192307 | TotalRevenue |
| Benefits Paid To Or For Members | 5579 | BenefitsPaidToOrForMembers |
| Salaries Other Comp Empl Benefits | 93448 | SalariesOtherCompEmplBenefits |
| Fees And Oth Pymt To Ind Contractors | 7383 | FeesAndOthPymtToIndContractors |
| Occupancy Rent Utilities And Maint | 41487 | OccupancyRentUtilitiesAndMaint |
| Other Expenses Total | 46156 | OtherExpensesTotal |
| Total Expenses | 194053 | TotalExpenses |
| Excess Or Deficit For Year | -1746 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 131083 | NetAssetsOrFundBalancesBOY |
| Other Changes In Net Assets | 0 | OtherChangesInNetAssets |
| Net Assets Or Fund Balances EOY | 129337 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 146042 | BOY |
| EOY | 144636 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5255 | BOY |
| EOY | 4022 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 151297 | BOY |
| EOY | 148658 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20214 | BOY |
| EOY | 19321 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 131083 | BOY |
| EOY | 129337 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Primary Exempt Purpose | Provide a learning experience in a parent-teacher-student co-operative school. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Service Accom | Parent and teacher run cooperative nursery school for three and four year-olds, where virtually all activity is devoted to service to the students. | DescriptionProgramServiceAccom |
| Grants And Allocations | 0 | GrantsAndAllocations |
| Program Service Expenses | 185438 | ProgramServiceExpenses |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | 185438 | TotalProgramServiceExpenses |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (11 entries)
| TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|
| KATIE PERKINSON | ||||
| PRESIDENT | 5.00 | 0 | 0 | 0 |
| AARON TYLER | ||||
| TREASURER | 5.00 | 0 | 0 | 0 |
| REBECCA COYNE | ||||
| BOARD MEMBER | 1.00 | 0 | 0 | 0 |
| LISA CROUNSE | ||||
| BOARD MEMBER | 1.00 | 0 | 0 | 0 |
| BRIDGET CAPOBIANCO | ||||
| BOARD MEMBER | 40.00 | 22798 | 0 | 0 |
| JENN GUPTILL | ||||
| BOARD MEMBER | 40.00 | 33305 | 0 | 0 |
| SANJA CVJETICANIN | ||||
| BOARD MEMBER | 1.00 | 0 | 0 | 0 |
| ELEANOR STAFFORD | ||||
| BOARD MEMBER | 1.00 | 0 | 0 | 0 |
| JONATHAN GREENLEAF | ||||
| BOARD MEMBER | 1.00 | 0 | 0 | 0 |
| KATHARYN HOK | ||||
| BOARD MEMBER | 20.00 | 17989 | 0 | 0 |
| KRISTIN CANAVAN | ||||
| BOARD MEMBER | 1.00 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | 0 | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | 0 | OrganizationHadUBI |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtc |
| Direct Indirect Political Expend | 0 | DirectIndirectPoliticalExpend |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficers |
| Tax Imposed Under IRC4911 | 0 | TaxImposedUnderIRC4911 |
| Tax Imposed Under IRC4912 | 0 | TaxImposedUnderIRC4912 |
| Tax Imposed Under IRC4955 | 0 | TaxImposedUnderIRC4955 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTrans |
| Amount Of Tax Imposed On Org Mgr | 0 | AmountOfTaxImposedOnOrgMgr |
| Amount Of Tax Reimbursed By Org | 0 | AmountOfTaxReimbursedByOrg |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | AARON TYLER | NamePerson |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24A FARWELL PLACE | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02238 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6173544229 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Foreign Office | 0 | ForeignOffice |
| Maintain Any Donor Advised Funds | 0 | MaintainAnyDonorAdvisedFunds |
| Does Org Have Hospital | 0 | DoesOrgHaveHospital |
| Tanning Services Provided | 0 | TanningServicesProvided |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Engage Political Cmpgn Activities | 0 | EngagePoliticalCmpgnActivities |
| Engage In Lobbying Activities | 0 | EngageInLobbyingActivities |
| Operating School | 1 | OperatingSchool |
| Trnsfrs Exempt Non Char Related Org | 0 | TrnsfrsExemptNonCharRelatedOrg |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
| Filed Schedule A | 1 | FiledScheduleA |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ART EXPLOSION EVENT | NameOfEvent1 |
| Gross Receipts Event1 | 15200 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 15200 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 388 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 15200 | GrossReceiptsTotal |
| Gross Revenue Total Events | 15200 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 388 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 388 | DirectExpenseSummaryEvents |
| Net Income Summary | 14812 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Other Investment Income | Form 990-EZ, Part I, Line 4 | INTEREST INCOME 1465.. |
| Other Expenses | Form 990-EZ, Part I, Line 16 | Description: PAYROLL TAX EXPENSE. Amount: 39035. Description: CLASSROOM SUPPLIES. Amount: 1960. Description: OFFICE EXPENSE. Amount: 3928. Description: DEPRECIATION EXPENSE. Amount: 1233. Total to Form 990-EZ, line 16: 46156. |
| Other Assets | Form 990-EZ, Part II, Line 24 | Description: PREPAID EXPENSE. Beg. of Year Amount: 1709. End of Year Amount: 1709. Description: Other Depreciable Assets. Beg. of Year Amount: 3546. End of Year Amount: 2313. |
| Other Liabilities | Form 990-EZ, Part II, Line 26 | Description: ACCRUED PAYROLL. Beg. of Year Amount: 3714. End of Year Amount: 1821. Description: DEFERRED REVENUE. Beg. of Year Amount: 16500. End of Year Amount: 17500. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. | Declaration |
Comments