Civic Intelligence

Webster Square Day Care Center Inc

EIN 04-2449880 • 501(c)3 • Worcester, MA

Profile

Provide day care services

39 Queen StreetWorcester, MA 01610

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

44th percentile

2.0%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

4.8%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-8.1%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $1,090,433 (-100%) from 2022

Liabilities

Down

$0

Down $117,526 (-100%) from 2022

Net Assets

Down

$0

Down $972,907 (-100%) from 2022

Revenue

Down

$1,626,156

Down $328,858 (-17%) from 2022

Expenses

Down

$1,526,715

Down $389,398 (-20%) from 2022

Net Income

Up

$99,441

Up $60,540 (+156%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2012: $351,490Liabilities 2012: $72,538Net Assets 2012: $278,9522012Assets 2013: $393,634Liabilities 2013: $73,755Net Assets 2013: $319,8792013Assets 2014: $466,621Liabilities 2014: $95,851Net Assets 2014: $370,7702014Assets 2015: $503,388Liabilities 2015: $83,729Net Assets 2015: $419,6592015Assets 2016: $470,192Liabilities 2016: $79,709Net Assets 2016: $390,4832016Assets 2017: $471,027Liabilities 2017: $85,964Net Assets 2017: $385,0632017Assets 2018: $531,486Liabilities 2018: $98,921Net Assets 2018: $432,5652018Assets 2019: $829,191Liabilities 2019: $286,925Net Assets 2019: $542,2662019Assets 2020: $1,147,543Liabilities 2020: $580,177Net Assets 2020: $567,3662020Assets 2021: $1,040,302Liabilities 2021: $106,296Net Assets 2021: $934,0062021Assets 2022: $1,090,433Liabilities 2022: $117,526Net Assets 2022: $972,9072022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,687,119Expenses 2012: $1,635,036Net Income 2012: $52,0832012Revenue 2013: $1,707,230Expenses 2013: $1,666,303Net Income 2013: $40,9272013Revenue 2014: $1,792,931Expenses 2014: $1,742,040Net Income 2014: $50,8912014Revenue 2015: $1,805,977Expenses 2015: $1,757,088Net Income 2015: $48,8892015Revenue 2016: $1,798,788Expenses 2016: $1,827,964Net Income 2016: -$29,1762016Revenue 2017: $1,883,056Expenses 2017: $1,888,476Net Income 2017: -$5,4202017Revenue 2018: $1,985,130Expenses 2018: $1,937,628Net Income 2018: $47,5022018Revenue 2019: $1,973,582Expenses 2019: $1,863,881Net Income 2019: $109,7012019Revenue 2020: $1,918,468Expenses 2020: $1,893,368Net Income 2020: $25,1002020Revenue 2021: $2,126,394Expenses 2021: $1,759,754Net Income 2021: $366,6402021Revenue 2022: $1,955,014Expenses 2022: $1,916,113Net Income 2022: $38,9012022Revenue 2023: $1,626,156Expenses 2023: $1,526,715Net Income 2023: $99,4412023

Highlighted filing

2023

Revenue$1,626,156
Expenses$1,526,715
Net Income$99,441

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Mar 31, 2023
Signed
Mar 4, 2024
Return Version
2022v5.0
Gross Receipts
$1,626,156
Mission and Program Overview

Mission

Provide day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$564,811$0▼ $564,811
Land, Buildings, and Equipment, Net$271,285$0▼ $271,285
Accounts Receivable$228,024$0▼ $228,024
Prepaid Expenses and Deferred Charges$26,313$0▼ $26,313
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,090,433$0▼ $1,090,433
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$117,526--
Total Liabilities$117,526$0▼ $117,526
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$922,907$0▼ $922,907
Net Assets With Donor Restrictions$50,000$0▼ $50,000
Total Net Assets Fund Balance$972,907$0▼ $972,907
Total Liabilities and Net Assets / Fund Balance$1,090,433$0▼ $1,090,433
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eileen LavalleeExecutive DirectorFT$116,533$845$117,378

Board Members and Trustees

NameTitle
Sr Marie Therese MartinPresident/board Member
John SheaBoard Member
Sheilah DooleyBoard Member
Susan HamelClerk/board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$16,175
Program Service Revenue
$1,609,981
Investment Income
$0
Other Revenue
$0
All Other Contributions
$16,175
Change in Net Assets
$99,441

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,626,156
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,626,156
Total Revenue per Form 990
$1,626,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$945,192
Salaries, Compensation, and Employee Benefits$581,523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$369,329--$369,329
Current Officers, Directors, Trustees, and Key Employees$80,579$35,954-$116,533
Fees for Services Accounting-$83,542-$83,542
Occupancy$68,384--$68,384
Other Employee Benefits$42,858$5,174-$48,032
Payroll Taxes$44,396$3,233-$47,629
Fees for Services Legal-$24,015-$24,015
Depreciation Depletion$17,698--$17,698
All Other Expenses$9,846$324-$10,170
Office Expenses$8,094$829-$8,923
Insurance$482$6,686-$7,168
Other Expenses$550$4,766-$5,316
Fees for Services Other-$3,769-$3,769
Travel$2,398$200-$2,598
Interest-$576-$576
Total Functional Expenses$1,357,257$169,458$0$1,526,715

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,526,715
Total Expenses per Audited Statements$1,526,715
Total Expenses per Form 990$1,526,715
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board president reviews the form 990 with management and the board prior to filing.

Form 990, Part VI, Section B, Line 12C

There are procedures in place by the board to address potential conflicts

Form 990, Part VI, Section B, Line 15A

The executive director's annual compensation is reviewed and approved by the board.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policies and financial statements are available upon request. Financial statements are part of the filing with the division of public charities, comm. Of masscahusetts attorney general's office. This filing is a public document.

Filing and Contact Details

Filer

Filer Name
Webster Square Day Care Center Inc
EIN
04-2449880
Phone
5087563567
Address
39 QUEEN STREET, WORCESTER, MA 01610

Signing Officer

Name
Sheilah Dooley
Title
Executive Director
Phone
5087563567
Signed
2024-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheilah Dooley
Formed
1968
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
21
Volunteers
0

Preparer

Firm
Bollus Lynch Llp
Address
89 SHREWSBURY STREET, WORCESTER, MA 01604
Preparer
Barbara E King
Phone
5087557107
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization merged into pernet family health service effective 4/1/2023

FORM 990, PART XI, LINE 9:

Transfer to pernet family health service -1,072,348.

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IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01526715
IRS990ScheduleD/TotalRevenuePerForm990Amt01626156
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01626156
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01526715
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WE HAVE NOT CONDUCTED PUBLIC SOLICITATIONS AND SO HAVE NONE ON FILE. IF WE WERE TO DO SO, ALL MATERIAL WOULD SAY WE ARE AN E.O.E.A.A. EMPLOYER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH, RECEIVABLES, PREPAIDS, FURNITURE AND EQUIPMENT, AND RIGHT OF USE ASSET FOR OPERATING LEASES
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0PERNET FAMILY HEALTH SERVICES
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02023-04-01
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0042453851
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt01275540
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0GAAP
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0237 MILLBURY STREET
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0WORCESTER
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0MA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd001610
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS OF THE ORGANIZATION AND THE BOARD OF DIRECTORS OF PERNET FAMILY HEALTH SERVICE VOTED TO APPROVE A MERGER AGREEMENT WITH PERNET FAMILY HEALTH SERVICE RESULTING IN THE ORGANIZATION MERGING WITH PERNET FAMILY HEALTH SERVICE EFFECTIVE APRIL 1, 2023. IN CONNECTION WITH THE MERGER AGREEMENT, SUBSTANTIALLY ALL BOARD MEMBERS OF THE ORGANIZATION RESIGNED AND WERE REPLACED WITH BOARD MEMBERS OF PERNET FAMILY HEALTH SERVICE. ALL OF THE ORGANIZATION'S CONTRACTS AND ACTIVITIES ARE EXPECTED TO CONTINUE UNDER PERNET FAMILY HEALTH SERVICE.ALL SUBSEQUENT ACTIVITY OF THIS ORGANIZATION WILL BE INCLUDED IN THE PERNET FAMILY HEALTH SERVICE RETURNS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MERGED INTO PERNET FAMILY HEALTH SERVICE EFFECTIVE 4/1/2023
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PRESIDENT REVIEWS THE FORM 990 WITH MANAGEMENT AND THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE PROCEDURES IN PLACE BY THE BOARD TO ADDRESS POTENTIAL CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE PART OF THE FILING WITH THE DIVISION OF PUBLIC CHARITIES, COMM. OF MASSCAHUSETTS ATTORNEY GENERAL'S OFFICE. THIS FILING IS A PUBLIC DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER TO PERNET FAMILY HEALTH SERVICE -1,072,348.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01090433
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt01090433
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt016175
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0169458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01357257
IRS990/TotalFunctionalExpensesGrp/TotalAmt01526715
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0117526
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0117526
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0972907
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt0845
IRS990/TotalProgramServiceExpensesAmt01357257
IRS990/TotalProgramServiceRevenueAmt01609981
IRS990/TotalReportableCompFromOrgAmt0116533
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01609981
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01626156
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01090433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0200
IRS990/TravelGrp/ProgramServicesAmt02398
IRS990/TravelGrp/TotalAmt02598
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012 BROOKSIDE AVE
IRS990/USAddress/CityNm0WORCESTER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001602
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHEILAH DOOLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05087563567
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEBSTER SQUARE DAY CARE CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0WEBS
ReturnHeader/Filer/EIN0042449880
ReturnHeader/Filer/PhoneNum05087563567
ReturnHeader/Filer/USAddress/AddressLine1Txt039 QUEEN STREET
ReturnHeader/Filer/USAddress/CityNm0WORCESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA

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