2013-12-23T13:51:51-06:00 2013-06-30 042536173 LIVINGSTON & HAYNES PC 40 GROVE STREET WELLESLEY MA 024827711 990 2012-07-01 042761633 FAMILY DAY CARE PROGRAM INC FAMI 6173236899 120 MT HOPE STREET ROSLINDALE MA 02131 HARRIET KOCH 6173236899 2013-12-17 1 KEVIN HOWLEY P00118202 7812373339 2013-12-16 2012 2015-11-30 17:44:51Z HARRIET KOCH 120 MT HOPE STREET ROSLINDALE MA 02131 2295010 0 X HTTP://FAMILYDAYCAREPROGAM.COM X 1982 MA REFERRAL SERVICE OFFERING IN-HOME CHILD CARE AND PROVIDER TRAINING. 5 5 8 0 0 0 0 0 2404387 2286884 163 1526 19094 6600 2423644 2295010 11401 0 0 0 352924 318592 0 0 0 2043598 1925766 2407923 2244358 15721 50652 1675011 1769016 715294 758647 959717 1010369 PROVIDE QUALITY COMPREHENSIVE DAY CARE SERVICES IN A HOME ENVIRONMENT 0 0 1122210 1246528 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 527008 644972 SUPPORTIVE PROGRAM - OFFERS DIRECT CARE AND SUPERVISION FOR CHILDREN OF HIGH RISK YOUTH PARENTS 352882 395384 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 2002100 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 70 0 1 8 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 0.50 X 35655 0 0 HARRIET KOCH 0.50 X 0 0 0 PETER BENFIELD 0.50 X 0 0 0 BARBARA GOLDBERG 0.50 X 0 0 0 STEPHEN VON LICHTENBERG 0.50 X 0 0 0 J PETE SIMONS 40.00 X 75145 0 0 110800 0 0 0 0 0 0 0 GRANTS AND CONTRACTS 624410 2182171 2182171 PARENT FEES 624410 104713 104713 2286884 1526 1526 6600 0 6600 6600 6600 2295010 2286884 0 8126 86254 86254 177771 156901 20870 6997 2558 4439 24767 18981 5786 22803 13552 9251 1449 1449 31469 31469 19397 19397 26911 17941 8970 30129 20086 10043 28191 18794 9397 27877 18584 9293 PROVIDER FEES 1378286 1378286 TRANSPORTATION 302396 301277 1119 OTHER 29082 19387 9695 PROPERTY AND LIABILITY 25127 12653 12474 25452 23100 2352 2244358 2002100 242258 0 271633 389443 250855 291495 206807 187877 13973 18753 1100425 219877 898529 880548 33214 900 1675011 1769016 91418 166661 8500 0 569945 546193 45431 45793 715294 758647 X 959717 1010369 959717 1010369 1675011 1769016 50652 0 X X 0 1 X 1 1 1 X 3356413 2797833 2434520 2303035 2182171 13073972 3356413 2797833 2434520 2303035 2182171 13073972 13073972 554 561 381 163 1526 3185 2200 6600 6600 6600 22000 164 104 6 1093 1367 13100524 0.99800 0.99860 X 384078 384078 653617 175280 478337 49825 32307 17518 12905 12290 615 880548 CAPITALIZED LEASE OBLIGATION 11004 SECURITY DEPOSIT AND PREPAID RENT 1100 REIMBURSABLE GRANTS 33689 45793 X 2295010 0 2295010 0 2295010 2244358 0 2244358 0 2244358 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 (2009-2011) OR EXPECTED TO BE TAKEN IN THE AGENCY'S 2012 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, 2013. 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, 2012. 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 PROCESS FOR REVIEW OF FORM 990 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 FROM THE PREVIOUS YEAR.