CHILDRENS CENTER OF THE FAITH UNITED METHIDIST CHURCH OF METHUEN: Form 990, tax year 2011
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- Organization
- CHILDRENS CENTER OF THE FAITH UNITED METHIDIST CHURCH OF METHUEN (EIN 04-3273682)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-08-27
- IRS object ID
- 201212409349300361
- Schema version
- 2011v1.2
- 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 | 2012-08-27T10:17:42-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042917204 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANSTISS & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043273682 | EIN |
Name Name
| 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) |
|---|---|---|
| Name Control | CHIL | NameControl |
| Phone | 9786856469 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEPHEN BOULAY | Name |
| Title | TREASURER | Title |
| Phone | 9786856469 | Phone |
| Date Signed | 2012-08-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RAYMOND L ANSTISS JR | Name |
| PTIN | P00142883 | PTIN |
| Phone | 9784522500 | Phone |
| Date Prepared | 2012-08-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEPHEN BOULAY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 1296166 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1995 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 53 | TotalNbrEmployees |
| Total Nbr Volunteers | 10 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1008135 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 964965 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 255284 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 317193 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 375 | InvestmentIncomePriorYear |
| Investment Income Current Year | 255 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3369 | OtherRevenuePriorYear |
| Other Revenue Current Year | 13753 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1267163 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1296166 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 928754 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1010280 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1113 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 326505 | OtherExpensePriorYear |
| Other Expenses Current Year | 372423 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1255259 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1382703 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 11904 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -86537 | RevenuesLessExpensesCY |
| Total Assets BOY | 502381 | TotalAssetsBOY |
| Total Assets EOY | 414905 | TotalAssetsEOY |
| Total Liabilities BOY | 57306 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 56367 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 445075 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 358538 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1151320 | Expense |
| Revenue | 328376 | Revenue |
| Description | PROVIDING CHILDCARE, PRESCHOOL, KINDERGARTEN, AND BEFORE AND AFTER SCHOOL SERVICES. | Description |
| Total Program Service Expense | 1151320 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | 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 | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | 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 | 0 | 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 | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | 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 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 53 | 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 |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | 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 | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | STEVE BOULAY TREASURER | NamePerson |
| Telephone Number | 9786856469 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| STEVE BOULAY | ||||||
| TREASURER | 5.00 | X | X | 11375 | 0 | 0 |
| SANDRA BOULAY | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| WILLIAM CALLAHAN | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| JENNIFER PICARD | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| SANDY LUMB | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| MARK SIEGEL | ||||||
| PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| RENA FERULLO | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| ARLENE CRABTREE | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| REVEREND JAMES TODD | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| PAM DIMARTINO | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| CHRISTINE KARLIS | ||||||
| CO-EXECUTIVE DIRECTOR | 40.00 | X | 40824 | 0 | 0 | |
| ERICA KENNEDY-CRUZ | ||||||
| CO-EXECUTIVE DIRECTOR | 40.00 | X | 40312 | 0 | 0 | |
| COLLETTE SIEGEL | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 92511 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 955556 | GovernmentGrants |
| All Other Contributions | 9409 | AllOtherContributions |
| Total Contributions | 964965 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION & FEES | Description |
| Business Code | 624410 | BusinessCode |
| Total Revenue Column | 317193 | TotalRevenueColumn |
| Related Or Exempt Function Income | 317193 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 317193 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 255 | TotalRevenueColumn |
| Exclusion | $255 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| FIELD TRIP FEES | 900099 | 2790 | 2790 | |
| BOARD RAISED REVENUE | 900099 | 2570 | $2,570 | |
| CLASS PICTURE REVENUE | 900099 | 192 | 192 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8201 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8201 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 13753 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1296166 | TotalRevenueColumn |
| Related Or Exempt Function Income | 328376 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,825 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92511 | Total |
| Management And General | 92511 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 838464 | Total |
| Program Services | 763452 | ProgramServices |
| Management And General | 75012 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79305 | Total |
| Program Services | 65030 | ProgramServices |
| Management And General | 14275 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 715 | Total |
| Management And General | 715 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4700 | Total |
| Management And General | 4700 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 209 | Total |
| Program Services | 209 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25398 | Total |
| Program Services | 2838 | ProgramServices |
| Management And General | 22560 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21542 | Total |
| Program Services | 16998 | ProgramServices |
| Management And General | 4544 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1811 | Total |
| Management And General | 1811 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40669 | Total |
| Program Services | 38510 | ProgramServices |
| Management And General | 2159 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19787 | Total |
| Program Services | 18982 | ProgramServices |
| Management And General | 805 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| FOOD SUPPLIES | 109581 | 109581 | |
| TRANSPORTATION | 56658 | 56658 | |
| REPAIRS AND MAINTENANCE | 41603 | 34660 | 6943 |
| CLASSROOM EQUIPMENT AND | 28494 | 28494 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21256 | Total |
| Program Services | 15908 | ProgramServices |
| Management And General | 4235 | ManagementAndGeneral |
| Fundraising | 1113 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1382703 | Total |
| Program Services | 1151320 | ProgramServices |
| Management And General | 230270 | ManagementAndGeneral |
| Fundraising | 1113 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82693 | BOY |
| EOY | 49360 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56865 | BOY |
| EOY | 35808 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 560744 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 231007 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 362823 | BOY |
| EOY | 329737 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 502381 | BOY |
| EOY | 414905 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18522 | BOY |
| EOY | 12356 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38784 | BOY |
| EOY | 44011 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57306 | BOY |
| EOY | 56367 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 445075 | BOY |
| EOY | 358538 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 445075 | BOY |
| EOY | 358538 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 502381 | BOY |
| EOY | 414905 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -86537 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 757974 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 983821 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1068963 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1008135 | CurrentTaxYearMinus1Year |
| Current Tax Year | 964965 | CurrentTaxYear |
| Total | 4783858 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 249436 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 252340 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 201670 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 255284 | CurrentTaxYearMinus1Year |
| Current Tax Year | 317193 | CurrentTaxYear |
| Total | 1275923 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1007410 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1236161 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1270633 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1263419 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1282158 | CurrentTaxYear |
| Total | 6059781 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 6059781 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 155 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 80 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 944 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 375 | CurrentTaxYearMinus1Year |
| Current Tax Year | 255 | CurrentTaxYear |
| Total | 1809 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 155 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 80 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 944 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 375 | CurrentTaxYearMinus1Year |
| Current Tax Year | 255 | CurrentTaxYear |
| Total | 1809 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6914 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3820 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10671 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3369 | CurrentTaxYearMinus1Year |
| Current Tax Year | 13753 | CurrentTaxYear |
| Total | 38527 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1014479 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1240061 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1282248 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1267163 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1296166 | CurrentTaxYear |
| Total | 6100117 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99340 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99530 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00030 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00030 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 50004 | OtherCostOrOtherBasis |
| Book Value | 50004 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 338353 | OtherCostOrOtherBasis |
| Depreciation | 140131 | Depreciation |
| Book Value | 198222 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 172387 | OtherCostOrOtherBasis |
| Depreciation | 90876 | Depreciation |
| Book Value | 81511 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 329737 | TotalOfBookValueLandBuildings |
| Total Revenue | 1296166 | TotalRevenue |
| Total Expenses | 1382703 | TotalExpenses |
| Excess Or Deficit For Year | -86537 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -86537 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1295911 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1295911 | RevenueSubtotal |
| Other Revenues Not Included | 255 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 255 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1296166 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1380448 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1380448 | ExpensesSubtotal |
| Other Expenses Not Included | 2255 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 2255 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1382703 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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 XII, LINE 4B - OTHER ADJUSTMENTS: | INTEREST INCOME | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | INTEREST EXPENSE |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES TODD | NamePerson |
| Purpose Of Loan | TO ASSIST THE ORGANIZATION IN PURCHASING A NEW SCHOOL BUS. | PurposeOfLoan |
| Loan To Organization | X | LoanToOrganization |
| Original Principal | $25,000 | OriginalPrincipalAmount |
| Balance Due | 12356 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 0 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 12356 | TotalBalanceDue |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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. |
| 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. |
| THE ORGANIZATION DIDN'T CHANGE THE PROCESS OF OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS OR SELECTION OF INDEPENDENT ACCOUNTANT IN 2011. |
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