Civic Intelligence

Gersh & Sarah Lemberg Children'S Center Inc

EIN 04-2475405 • 501(c)3 • Waltham, MA

View Organization Page

Profile

To provide developmentally appropriate educational childcare.

457 Old South StreetWaltham, MA 02453

www.lembergcc.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.41x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.26x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

47th percentile

3.0%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

84th percentile

28%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-4.3%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$1,589,090

Down $92,175 (-5.5%) from 2023

Liabilities

Down

$592,045

Down $100,241 (-14%) from 2023

Net Assets

Up

$997,045

Up $8,066 (+0.8%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin47th percentile

Revenue

Up

$2,791,417

Up $152,029 (+5.8%) from 2023

Expenses

Up

$2,783,351

Up $222,253 (+8.7%) from 2023

Net Income

Down

$8,066

Down $70,224 (-90%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $138,424Liabilities 2010: $66,643Net Assets 2010: $71,7812010Assets 2011: $188,167Liabilities 2011: $94,619Net Assets 2011: $93,5482011Assets 2012: $138,711Liabilities 2012: $77,061Net Assets 2012: $61,6502012Assets 2013: $157,726Liabilities 2013: $89,650Net Assets 2013: $68,0762013Assets 2014: $300,043Liabilities 2014: $191,501Net Assets 2014: $108,5422014Assets 2015: $469,575Liabilities 2015: $272,048Net Assets 2015: $197,5272015Assets 2016: $633,077Liabilities 2016: $380,712Net Assets 2016: $252,3652016Assets 2017: $614,597Liabilities 2017: $319,990Net Assets 2017: $294,6072017Assets 2018: $560,409Liabilities 2018: $207,235Net Assets 2018: $353,1742018Assets 2019: $556,124Liabilities 2019: $230,168Net Assets 2019: $325,9562019Assets 2020: $756,052Liabilities 2020: $519,061Net Assets 2020: $236,9912020Assets 2021: $1,042,429Liabilities 2021: $590,067Net Assets 2021: $452,3622021Assets 2022: $1,310,997Liabilities 2022: $400,308Net Assets 2022: $910,6892022Assets 2023: $1,681,265Liabilities 2023: $692,286Net Assets 2023: $988,9792023Assets 2024: $1,589,090Liabilities 2024: $592,045Net Assets 2024: $997,0452024

Highlighted filing

2024

Assets$1,589,090
Liabilities$592,045
Net Assets$997,045
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $673,1822010Expenses 2011: $706,7052011Expenses 2012: $794,1682012Revenue 2013: $777,069Expenses 2013: $770,643Net Income 2013: $6,4262013Revenue 2014: $825,222Expenses 2014: $784,756Net Income 2014: $40,4662014Revenue 2015: $1,552,537Expenses 2015: $1,463,552Net Income 2015: $88,9852015Revenue 2016: $1,710,799Expenses 2016: $1,655,961Net Income 2016: $54,8382016Revenue 2017: $1,722,646Expenses 2017: $1,680,404Net Income 2017: $42,2422017Revenue 2018: $1,807,728Expenses 2018: $1,809,161Net Income 2018: -$1,4332018Revenue 2019: $1,877,492Expenses 2019: $1,904,710Net Income 2019: -$27,2182019Revenue 2020: $1,660,469Expenses 2020: $1,749,434Net Income 2020: -$88,9652020Revenue 2021: $2,038,861Expenses 2021: $1,823,490Net Income 2021: $215,3712021Revenue 2022: $2,759,080Expenses 2022: $2,300,753Net Income 2022: $458,3272022Revenue 2023: $2,639,388Expenses 2023: $2,561,098Net Income 2023: $78,2902023Revenue 2024: $2,791,417Expenses 2024: $2,783,351Net Income 2024: $8,0662024

Highlighted filing

2024

Revenue$2,791,417
Expenses$2,783,351
Net Income$8,066
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,589,090
Liabilities
$592,045
Net assets
$997,045
Revenue
$2,791,417
Expenses
$2,783,351
Net income
$8,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.59$0.59$1.00$2.79$2.78$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.68$0.69$0.99$2.64$2.56$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.40$0.91$2.76$2.30$0.46
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.59$0.45$2.04$1.82$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.52$0.24$1.66$1.75$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.23$0.33$1.88$1.90$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.21$0.35$1.81$1.81$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.32$0.29$1.72$1.68$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.38$0.25$1.71$1.66$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.27$0.20$1.55$1.46$0.09
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.30$0.19$0.11$0.83$0.78$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.09$0.07$0.78$0.77$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.08$0.06$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.09$0.09$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.07$0.07$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 6, 2025
Return Version
2023v6.0
Gross Receipts
$2,791,417
Mission and Program Overview

Mission

To provide developmentally appropriate educational child care

To provide developmentally appropriate educational childcare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$857,780-
Cash and Non-Interest-Bearing Accounts$1,007,516$234,291▼ $773,225
Accounts Receivable$185,629$176,778▼ $8,851
Land, Buildings, and Equipment, Net$205,389$166,523▼ $38,866
Prepaid Expenses and Deferred Charges$18,345$18,781▲ $436
Inventories for Sale or Use$1,750$1,750→ $0
Total Assets$1,681,265$1,589,090▼ $92,175
Other Assets Total$262,636$133,187▼ $129,449
Liabilities
Other Liabilities$559,523$438,791▼ $120,732
Deferred Revenue$111,191$126,900▲ $15,709
Accounts Payable and Accrued Expenses$21,572$26,354▲ $4,782
Total Liabilities$692,286$592,045▼ $100,241
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$967,343$975,409▲ $8,066
Net Assets With Donor Restrictions$21,636$21,636→ $0
Total Net Assets Fund Balance$988,979$997,045▲ $8,066
Total Liabilities and Net Assets / Fund Balance$1,681,265$1,589,090▼ $92,175

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$156,194$283,884$440,078
Other Land Buildings$1,354$88,921$90,275
Equipment$8,975$43,689$52,664
Other Assets Org$133,187--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Christopher HealeyPresident
Guang YangDirector
Lian WeiDirector
Lilly HicksDirector
Tanya RosbashDirector
Martin BrownClerk
Elizabeth NobleSecretary
Stephen SandlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$360,720
Program Service Revenue
$2,397,365
Investment Income
$33,332
Other Revenue
$0
All Other Contributions
$355,176
Change in Net Assets
$8,066

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,791,417
Revenue Not Reported on Form 990
$227,332
Total Revenue per Audited Statements
$3,018,749
Total Revenue per Form 990
$2,791,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,358,004
Other Expenses$425,347
Total Fundraising Expense$21,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,421,923$303,491$15,299$1,740,713
Other Employee Benefits$275,409$33,911$2,368$311,688
Payroll Taxes$141,847$17,466$1,221$160,534
Occupancy$140,700--$140,700
Current Officers, Directors, Trustees, and Key Employees$82,956$17,706$893$101,555
Fees for Services Accounting$33,264$23,704-$56,968
Depreciation Depletion$50,305--$50,305
Pension Plan Contributions$23,985$18,154$1,375$43,514
Fees for Services Other$25,113$17,895-$43,008
Insurance-$22,186-$22,186
Other Expenses$12,285$28,056$135$12,285
Fees for Services Legal$7,167$5,108-$12,275
Office Expenses-$8,036-$8,036
Advertising$2,985--$2,985
All Other Expenses-$720-$720
Total Functional Expenses$2,265,627$496,433$21,291$2,783,351

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,010,683
Expenses per Audited Statements$2,783,351
Total Expenses per Form 990$2,783,351
Expenses Not Reported on Form 990$227,332
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits$209,034
Operating Lease - Current$133,187
Payroll & Payroll Withholdings$76,801
Accrued Expenses$11,264
Other Current Liabilities$8,505
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
Yes
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, Page 6, Part VI, Line 2

“Elizabeth noble lilly hicks secretary director siblings”

Form 990, Page 6, Part VI, Line 11B

“The outside accountant prepares a preliminary draft of the form 990 and submits to management and the board of directors for review.”

Form 990, Page 6, Part VI, Line 12C

“It is incumbent upon management to report to the board of directors any possible conflicts.”

Form 990, Page 6, Part VI, Line 15A

“The executive directors wages are approved by the board when the budget for the year is approved or ammended. When a bonus is discussed or approved, it is part of a board discussion and reflected in the minutes.”

Form 990, Page 6, Part VI, Line 15B

“The executive directors wages are approved by the board when the budget for the year is approved or ammended. When a bonus is discussed or approved, it is part of a board discussion and reflected in the minutes.”

Form 990, Page 6, Part VI, Line 18

“The governing documents and financial statements are available through the massachusetts office of the secretary of state and the office of the attorney general.”

Form 990, Page 6, Part VI, Line 19

“The governing documents and financial statements are available through the massachusetts office of the secretary of state and the office of the attorney general.”

Filing and Contact Details

Filer

Filer Name
Gersh & Sarah Lemberg
EIN
04-2475405
Phone
7817362200
Address
457 OLD SOUTH STREET, WALTHAM, MA 02453

Signing Officer

Name
Howard Baker
Title
Executive Director
Phone
7817362200
Signed
2025-01-06

Organization Details

Principal Officer
Howard Baker
Formed
1970
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
134
Volunteers
50

Preparer

Firm
Matthew J Bernier CPA LLC
Address
5 COMMONWEALTH RD STE 3A, NATICK, MA 01760
Preparer
Matthew J Bernier
Phone
5088798840
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The footnotes within the financial statements included a footnote for uncertain tax positions.”

Schedule D, Page 4, Part XIII

“Part x - fin 48 footnote the organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization is also exempt from massachusetts income taxes. No provision has been made for federal or state income taxes in the accompanying financial statements. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organizations policy is to analyze its tax position for all open tax years.”

Raw XML AppendixShowing 400 of 434 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYTotalRevenueAmt02639388
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0283884
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0440078
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0133187
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE - RIGHT OF USE
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt088921
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE - CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL & PAYROLL WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4OTHER CURRENT LIABILITIES
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IRS990ScheduleD/RevenueSubtotalAmt02791417
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOOTNOTES WITHIN THE FINANCIAL STATEMENTS INCLUDED A FOOTNOTE FOR UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART X - FIN 48 FOOTNOTE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM MASSACHUSETTS INCOME TAXES. NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATIONS POLICY IS TO ANALYZE ITS TAX POSITION FOR ALL OPEN TAX YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleD/TotalRevenuePerForm990Amt02791417
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CENTER'S NONDISCRIMINATORY POLICIES ARE PUBLISHED IN ITS BROCHURES AND ADVERTISEMENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVED FUNDING FROM THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELIZABETH NOBLE LILLY HICKS SECRETARY DIRECTOR SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OUTSIDE ACCOUNTANT PREPARES A PRELIMINARY DRAFT OF THE FORM 990 AND SUBMITS TO MANAGEMENT AND THE BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IT IS INCUMBENT UPON MANAGEMENT TO REPORT TO THE BOARD OF DIRECTORS ANY POSSIBLE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTORS WAGES ARE APPROVED BY THE BOARD WHEN THE BUDGET FOR THE YEAR IS APPROVED OR AMMENDED. WHEN A BONUS IS DISCUSSED OR APPROVED, IT IS PART OF A BOARD DISCUSSION AND REFLECTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTORS WAGES ARE APPROVED BY THE BOARD WHEN THE BUDGET FOR THE YEAR IS APPROVED OR AMMENDED. WHEN A BONUS IS DISCUSSED OR APPROVED, IT IS PART OF A BOARD DISCUSSION AND REFLECTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE MASSACHUSETTS OFFICE OF THE SECRETARY OF STATE AND THE OFFICE OF THE ATTORNEY GENERAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE MASSACHUSETTS OFFICE OF THE SECRETARY OF STATE AND THE OFFICE OF THE ATTORNEY GENERAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt0457 OLD SOUTH STREET
IRS990/USAddress/CityNm0WALTHAM
IRS990/USAddress/StateAbbreviationCd0MA

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