LITTLE PEOPLES SCHOOL INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LITTLE PEOPLES SCHOOL INC (EIN 23-7068067)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-12
- IRS object ID
- 201320439349301222
- Schema version
- 2011v1.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-12T13:19:58-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042943536 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tonneson & Company CPAs PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 Edgewater Place Suite 300 | AddressLine1 |
| City | Wakefield | City |
| State | MA | State |
| ZIP Code | 018806208 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237068067 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LITTLE PEOPLE'S SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LITT | NameControl |
| Phone | 6179653877 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1507 WASHINGTON STREET | AddressLine1 |
| City | WEST NEWTON | City |
| State | MA | State |
| ZIP Code | 02465 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Rita McDonough | Name |
| Title | Chief Financial Officer | Title |
| Phone | 6179653877 | Phone |
| Date Signed | 2013-02-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Cynthia P Almquist | Name |
| PTIN | P01309212 | PTIN |
| Phone | 7812459999 | Phone |
| Date Prepared | 2013-02-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Rita McDonough | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1507 Washington Street | AddressLine1 |
| City | West Newton | City |
| State | MA | State |
| ZIP Code | 02465 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10685781 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | LearningPrep.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1970 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | Learning Prep School is an innovative educational and therapeutic school for students with language and learning challenges. Understanding that language skills are the basis for all learning, LPS's unique curriculum integrates the teaching of language skills in all subjects. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 173 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 466785 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 246571 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9939716 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10402258 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3388 | InvestmentIncomePriorYear |
| Investment Income Current Year | -5888 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3202 | OtherRevenuePriorYear |
| Other Revenue Current Year | 6177 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10413091 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10649118 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 658694 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 207983 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8102326 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8017057 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1777 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2043051 | OtherExpensePriorYear |
| Other Expenses Current Year | 1824673 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10804071 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10049713 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -390980 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 599405 | RevenuesLessExpensesCY |
| Total Assets BOY | 1336899 | TotalAssetsBOY |
| Total Assets EOY | 1566999 | TotalAssetsEOY |
| Total Liabilities BOY | 3202435 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2833130 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -1865536 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -1266131 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Learning Prep School is an innovative educational and therapeutic school for students with language and learning challenges. Understanding that language skills are the basis for all learning, LPS's unique curriculum integrates the teaching of language skills in all subjects. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 8643514 | Expense |
| Grants | 207983 | Grants |
| Revenue | 10402258 | Revenue |
| Description | The School provides educational services to special needs students with language and learning disabilities. Enrollment is comprised of approximately 320 students from approximately 100 Massachusetts communities. | Description |
| Total Program Service Expense | 8643514 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 173 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rita McDonough | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6179655820 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1507 WASHINGTON STREET | AddressLine1 |
| City | West Newton | City |
| State | MA | State |
| ZIP Code | 02465 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Donald Freedman | ||||||
| Chairman of the Board | 8.00 | X | 0 | 0 | 0 | |
| Jane Wolfson | ||||||
| Secretary, Director | 5.00 | X | 0 | 0 | 0 | |
| Charlie Breslin | ||||||
| Director | 5.00 | X | 0 | 0 | 0 | |
| Mark Williams | ||||||
| Director | 5.00 | X | 0 | 0 | 0 | |
| Jean Raymond | ||||||
| Director | 5.00 | X | 0 | 0 | 0 | |
| Jeffrey Pickar | ||||||
| Director | 5.00 | X | 0 | 0 | 0 | |
| Marcia Robinson | ||||||
| Director | 5.00 | X | 0 | 0 | 0 | |
| Mark Farrell | ||||||
| Director | 5.00 | X | 0 | 0 | 0 | |
| Joan Foster | ||||||
| President | 40.00 | 92404 | 0 | 8516 | X | |
| Rita McDonough | ||||||
| CFO, Treasurer | 40.00 | 100000 | 0 | 22434 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 192404 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 30950 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Krokidas & Bluestein | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 Atlantic Avenue | AddressLine1 |
| City | Boston | City |
| State | MA | State |
| ZIP Code | 02210 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Legal services | DescriptionOfServices |
| Compensation | 136017 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 12204 | GovernmentGrants |
| All Other Contributions | 234367 | AllOtherContributions |
| Total Contributions | 246571 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | EDUCATIONAL SERVICES | Description |
| Business Code | 611110 | BusinessCode |
| Total Revenue Column | 10101115 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10101115 | RelatedOrExemptFunctionIncome |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 301143 | TotalRevenueColumn |
| Related Or Exempt Function Income | 301143 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10402258 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5718 | TotalRevenueColumn |
| Exclusion | $5,718 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 20250 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 31856 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -11606 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -11606 | TotalRevenueColumn |
| Related Or Exempt Function Income | -11606 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 10984 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 4807 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6177 | TotalRevenueColumn |
| Exclusion | $6,177 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10649118 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10390652 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $11,895 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207983 | Total |
| Program Services | 207983 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 210587 | Total |
| Management And General | 210587 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6239328 | Total |
| Program Services | 5938632 | ProgramServices |
| Management And General | 300696 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 986162 | Total |
| Program Services | 906513 | ProgramServices |
| Management And General | 79649 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 580980 | Total |
| Program Services | 534926 | ProgramServices |
| Management And General | 46054 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98567 | Total |
| Management And General | 98567 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 314721 | Total |
| Management And General | 314721 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30514 | Total |
| Management And General | 30514 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 149813 | Total |
| Management And General | 149813 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 741076 | Total |
| Program Services | 665275 | ProgramServices |
| Management And General | 75801 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28085 | Total |
| Program Services | 28085 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38475 | Total |
| Management And General | 38475 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101780 | Total |
| Program Services | 101780 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21880 | Total |
| Program Services | 20306 | ProgramServices |
| Management And General | 1574 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Repairs and Maintenance | 130628 | 130628 | |
| Food and Meals | 43640 | 43640 | |
| Supplies | 31276 | 31276 | |
| Late fees | 8345 | 8345 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85873 | Total |
| Program Services | 34470 | ProgramServices |
| Management And General | 49626 | ManagementAndGeneral |
| Fundraising | 1777 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10049713 | Total |
| Program Services | 8643514 | ProgramServices |
| Management And General | 1404422 | ManagementAndGeneral |
| Fundraising | 1777 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 370224 | BOY |
| EOY | 830968 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 338396 | BOY |
| EOY | 273713 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 310938 | BOY |
| EOY | 321823 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26414 | BOY |
| EOY | 8768 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1981378 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1849651 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 262416 | BOY |
| EOY | 131727 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28511 | BOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1336899 | BOY |
| EOY | 1566999 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 410891 | BOY |
| EOY | 248616 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143251 | BOY |
| EOY | 8441 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2648293 | BOY |
| EOY | 2576073 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3202435 | BOY |
| EOY | 2833130 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1865536 | BOY |
| EOY | -1266131 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1865536 | BOY |
| EOY | -1266131 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1336899 | BOY |
| EOY | 1566999 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 599405 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 807346 | OtherCostOrOtherBasis |
| Depreciation | 725457 | Depreciation |
| Book Value | 81889 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 857084 | OtherCostOrOtherBasis |
| Depreciation | 836147 | Depreciation |
| Book Value | 20937 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 316948 | OtherCostOrOtherBasis |
| Depreciation | 288047 | Depreciation |
| Book Value | 28901 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 131727 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (7 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Accrued payroll | $943,288 |
| Accrued taxes | $513,801 |
| Other accrued expenses | $1,250 |
| Deferred income | $101,186 |
| Accrued accounting fees | $25,500 |
| Accrued health insurance benefit | $48,732 |
| Due to Commonwealth of MA | $942,316 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2576073 | TotalOfAmounts |
| Total Revenue | 10649118 | TotalRevenue |
| Total Expenses | 10049713 | TotalExpenses |
| Excess Or Deficit For Year | 599405 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 599405 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 10445942 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 4807 | OtherRevenues |
| Revenue Not Rptd F990 | 4807 | RevenueNotRptdF990 |
| Revenue Subtotal | 10441135 | RevenueSubtotal |
| Other Revenues Not Included | 207983 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 207983 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10649118 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9846537 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 4807 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 4807 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9841730 | ExpensesSubtotal |
| Other Expenses Not Included | 207983 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 207983 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 10049713 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | In determining the recognition of uncertain tax positions, the School now applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with taxing authorities. As of June 30, 2012, the School has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. |
| Part XII, Line 2d - Other Adjustments: | Fundraising expenses 4,807. | |
| Part XII, Line 4b - Other Adjustments: | Grants and Other Assistance 207,983. | |
| Part XIII, Line 2d - Other Adjustments: | Fundraising expenses 4,807. | |
| Part XIII, Line 4b - Other Adjustments: | Grants and Other Assistance 207,983. |
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 | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | The School's racial nondiscriminatory policy is published in a newspaper. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | Numerous cities and towns pay the school to educate students from their districts. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Financial Aid | TypeOfGrant |
| Number Of Recipients | 13 | NumberOfRecipients |
| Amount Of Cash Grant | 207983 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Type of Grant or Assistance: The former executive director of the School reviewed the financial position of the families that requested financial aid to determine the amount of financial aid, if any, to be provided to these families. Once the award had been given and the student enrolled at the School, the Business Office was given the amount of the award to apply against the student's account. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1b | ReturnReference |
| Explanation | No Policy in place | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Nancy Rosoff | |||
| Former Head of School | 85779 | Payroll for the former Head of School | 0 |
| (no name) | |||
| 0 | |||
| (no name) | |||
| 0 | |||
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | The 990 is prepared by the organization's independent auditor and is reviewed by the CFO. |
| Form 990, Part VI, Section B, line 12c | All board members are required to review the conflict of interest policy and sign off on an annual basis. Additionally, the Business Office reviews all business relationships to ensure that there are no conflicts of interest with key employees or trustees. |
| Form 990, Part VI, Section C, line 19 | All Financial Documents are available from the Massachussets Operational Services Division (OSD) UFR eFiling System: http://ufr.osd.state.ma.us/ Governing Documents may be obtained by visiting the school during normal visiting hours. |
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