Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
EIN 04-2493531 • 501(c)3 • Cambridge, MA
Profile
As a parent cooperative, our goal is to maintain an atmosphere in which children and adults relate to one another in a warm, personal way, developing relationships which will extend beyond the school into daily life. We want our school to be a supportive place where children can express their feelings and receive help and guidance when needed, as well as a place where they can begin to be self-reliant and to make their own choices.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Assets
Down$1,261,816
Down $27,047 (-2.1%) from 2024
Liabilities
Down$794,591
Down $28,168 (-3.4%) from 2024
Net Assets
Up$467,225
Up $1,121 (+0.2%) from 2024
Revenue
Up$1,005,970
Up $117,536 (+13%) from 2024
Expenses
Up$1,004,849
Up $96,538 (+11%) from 2024
Net Income
Up$1,121
Up $20,998 (+106%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
As a parent cooperative, our goal is to maintain an atmosphere in which children and adults relate to one another in a warm, personal way, developing relationships which will extend beyond the school into daily life. We want our school to be a supportive place where children can express their feelings and receive help and guidance when needed, as well as a place where they can begin to be self-reliant and to make their own choices.
Agassiz is licensed by the massachusetts department of early education and care to operate a preschool for up to 47 children ages 1 year and three months through age 7.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,197,256 | $1,185,850 | ▼ $11,406 |
| Cash and Non-Interest-Bearing Accounts | $39,534 | $39,894 | ▲ $360 |
| Prepaid Expenses and Deferred Charges | $10,642 | $18,209 | ▲ $7,567 |
| Accounts Receivable | $41,431 | $17,863 | ▼ $23,568 |
| Total Assets | $1,288,863 | $1,261,816 | ▼ $27,047 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $608,487 | $583,848 | ▼ $24,639 |
| Unsecured Notes Loans Payable | $150,000 | $150,000 | → $0 |
| Deferred Revenue | $32,228 | $32,228 | → $0 |
| Accounts Payable and Accrued Expenses | $32,044 | $28,515 | ▼ $3,529 |
| Total Liabilities | $822,759 | $794,591 | ▼ $28,168 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $466,104 | $467,225 | ▲ $1,121 |
| Total Net Assets Fund Balance | $466,104 | $467,225 | ▲ $1,121 |
| Total Liabilities and Net Assets / Fund Balance | $1,288,863 | $1,261,816 | ▼ $27,047 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $820,247 | $507,143 | $1,327,390 |
| Land | $295,000 | - | $295,000 |
| Other Land Buildings | $70,603 | $13,077 | $83,680 |
| Name | Title |
|---|---|
| Diana Rastegayeva | Chairman |
| Christopher Stivers | President |
| Jean-manuel Da Silva | Vice Chairma |
| Ana Natera | Director |
| Kate Murphy | Director |
| Andrew Coats | Clerk / Secr |
| Tracey Kaplan | Executive Di |
| Jay Testa | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $727,781 |
| Other Expenses | $277,068 |
| Total Fundraising Expense | $1,400 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $505,291 | $110,583 | - | $615,874 |
| Occupancy | $63,672 | $3,387 | $677 | $67,736 |
| Other Expenses | - | $63,150 | - | $63,150 |
| Other Employee Benefits | $51,270 | $10,254 | - | $61,524 |
| Office Expenses | $44,983 | $1,281 | $256 | $46,520 |
| Payroll Taxes | $36,485 | $8,798 | - | $45,283 |
| Depreciation Depletion | $33,229 | $1,702 | $340 | $35,271 |
| Insurance | $23,081 | $3,734 | - | $26,815 |
| Fees for Services Accounting | $2,540 | $12,000 | - | $14,540 |
| Fees for Services Other | $10,262 | - | - | $10,262 |
| Interest | $7,833 | $417 | $83 | $8,333 |
| Pension Plan Contributions | $4,500 | $600 | - | $5,100 |
| Information Technology | $4,175 | $222 | $44 | $4,441 |
| Total Functional Expenses | $787,321 | $216,128 | $1,400 | $1,004,849 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,004,849 |
| Total Expenses per Audited Statements | $1,004,849 |
| Total Expenses per Form 990 | $1,004,849 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $52,536 |
| Fundraising Direct Expenses | $17,276 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraising | $52,536 | $52,536 | $17,276 | $35,260 |
| Total Events | $52,536 | $52,536 | $17,276 | $35,260 |
“The board of directors authorized the audit committee to review and approve the form 990 prior to its filing. The form 990 was then authorized and signed by the organizations executive director.”
“The board of directors requires an annual declaration from all board members and senior management as to the existence and disclosure of any potential conflicts of interest. The board members sign a disclosure statement. Any potential conflicts are discussed by the dis-interested board members, while the party in potential conflict is required to leave the room. Board meeting minutes will document the discussion and decision making process. In the event of a potential conflict, procedures to obtain competitive bids and diligence on fair market value will be established.”
“The board of directors approves the executive director (ed) salary in conjunction with the annual budget. This includes a review by independent persons and comparability data. For fiscal year 2022, the ed salary and other compensation was approx. 109,742”
“The board of directors approves other officer salary in conjunction with the annual budget. This includes a review by independent persons and comparability data.”
“Ma attorney general charity division”
“UPON REQUEST”
“As a parent cooperative, our goal is to maintain an atmosphere in which children and adults relate to one another in a warm, personal way, developing relationships which will extend beyond the school into daily life.”
“The organization provides reduced tuition fee and waiver to family member based on their overall income and other family criteria. In addition, for few family members, the ma state has approved tuition vouchers based on the strict criteria. For the fiscal year, the total tution scholarship was approx. 122,611, which includes 3-6 child.”
“As a parent cooperative, our goal is to maintain an atmosphere in which children and adults relate to one another in a warm, personal way, developing relationships which will extend beyond the school into daily life. We want our school to be a supportive place where preschool programs for young children - school year and summer programs, serving up to 47 children.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 28515 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 41431 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 17863 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | AGASSIZ IS LICENSED BY THE MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE TO OPERATE A PRESCHOOL FOR UP TO 47 CHILDREN AGES 1 YEAR AND THREE MONTHS THROUGH AGE 7. |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6175479355 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 184 SUMMER STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SOMERVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02143 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 39894 |
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| IRS990/CYOtherRevenueAmt | 0 | 35260 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 678651 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1121 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 727781 |
| IRS990/CYTotalExpensesAmt | 0 | 1004849 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 1400 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1005970 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 32228 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 340 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1702 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 33229 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 35271 |
| IRS990/Desc | 0 | AS A PARENT COOPERATIVE, OUR GOAL IS TO MAINTAIN AN ATMOSPHERE IN WHICH CHILDREN AND ADULTS RELATE TO ONE ANOTHER IN A WARM, PERSONAL WAY, DEVELOPING RELATIONSHIPS WHICH WILL EXTEND BEYOND THE SCHOOL INTO DAILY LIFE. WE WANT OUR SCHOOL TO BE A SUPPORTIVE PLACE WHERE PRESCHOOL PROGRAMS FOR YOUNG CHILDREN - SCHOOL YEAR AND SUMMER PROGRAMS, SERVING UP TO 47 CHILDREN. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12000 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2540 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14540 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 10262 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 10262 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANDREW COATS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TRACEY KAPLAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KATE MURPHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANA NATERA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DIANA RASTEGAYEVA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JEAN-MANUEL DA SILVA |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAY TESTA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CLERK / SECR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 17276 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 52536 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 292014 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1023246 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 44 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 222 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 4175 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4441 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3734 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23081 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 26815 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 83 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 417 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 7833 |
| IRS990/InterestGrp/TotalAmt | 0 | 8333 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 45 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 45 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 520220 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1197256 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1185850 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1706070 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | AS A PARENT COOPERATIVE, OUR GOAL IS TO MAINTAIN AN ATMOSPHERE IN WHICH CHILDREN AND ADULTS RELATE TO ONE ANOTHER IN A WARM, PERSONAL WAY, DEVELOPING RELATIONSHIPS WHICH WILL EXTEND BEYOND THE SCHOOL INTO DAILY LIFE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 608487 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 583848 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 466104 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 467225 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 35260 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 466104 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 467225 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 677 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3387 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 63672 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 67736 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 256 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1281 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 44983 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 46520 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 51270 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 61524 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRANT GRANT_RECOVERY FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 63150 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 63150 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 110583 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 505291 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 615874 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8798 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 36485 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45283 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 600 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 4500 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 5100 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10642 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 18209 |
| IRS990/PrincipalOfficerNm | 0 | TRACEY KAPLAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION FEE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 678651 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 678651 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | AS A PARENT COOPERATIVE, OUR GOAL IS TO MAINTAIN AN ATMOSPHERE IN WHICH CHILDREN AND ADULTS RELATE TO ONE ANOTHER IN A WARM, PERSONAL WAY, DEVELOPING RELATIONSHIPS WHICH WILL EXTEND BEYOND THE SCHOOL INTO DAILY LIFE. WE WANT OUR SCHOOL TO BE A SUPPORTIVE PLACE WHERE PRESCHOOL PROGRAMS FOR YOUNG CHILDREN - SCHOOL YEAR AND SUMMER PROGRAMS, SERVING UP TO 47 CHILDREN. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 787321 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 779619 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 155521 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 51 |
| IRS990/PYOtherExpensesAmt | 0 | 237883 |
| IRS990/PYOtherRevenueAmt | 0 | 37722 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 695140 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -19877 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 670428 |
| IRS990/PYTotalExpensesAmt | 0 | 908311 |
| IRS990/PYTotalRevenueAmt | 0 | 888434 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1121 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
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| IRS990ScheduleA/SchoolInd | 0 | X |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATIONS NONDISCRIMINATION POLICY IS MADE AVAILABLE ON THE ORGANIZATIONS WEBSITE AND IN ITS FAMILY HANDBOOK. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AS A PARENT COOPERATIVE, OUR GOAL IS TO MAINTAIN AN ATMOSPHERE IN WHICH CHILDREN AND ADULTS RELATE TO ONE ANOTHER IN A WARM, PERSONAL WAY, DEVELOPING RELATIONSHIPS WHICH WILL EXTEND BEYOND THE SCHOOL INTO DAILY LIFE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION PROVIDES REDUCED TUITION FEE AND WAIVER TO FAMILY MEMBER BASED ON THEIR OVERALL INCOME AND OTHER FAMILY CRITERIA. IN ADDITION, FOR FEW FAMILY MEMBERS, THE MA STATE HAS APPROVED TUITION VOUCHERS BASED ON THE STRICT CRITERIA. FOR THE FISCAL YEAR, THE TOTAL TUTION SCHOLARSHIP WAS APPROX. 122,611, WHICH INCLUDES 3-6 CHILD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AS A PARENT COOPERATIVE, OUR GOAL IS TO MAINTAIN AN ATMOSPHERE IN WHICH CHILDREN AND ADULTS RELATE TO ONE ANOTHER IN A WARM, PERSONAL WAY, DEVELOPING RELATIONSHIPS WHICH WILL EXTEND BEYOND THE SCHOOL INTO DAILY LIFE. WE WANT OUR SCHOOL TO BE A SUPPORTIVE PLACE WHERE PRESCHOOL PROGRAMS FOR YOUNG CHILDREN - SCHOOL YEAR AND SUMMER PROGRAMS, SERVING UP TO 47 CHILDREN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS AUTHORIZED THE AUDIT COMMITTEE TO REVIEW AND APPROVE THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATIONS EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE DIRECTOR (ED) SALARY IN CONJUNCTION WITH THE ANNUAL BUDGET. THIS INCLUDES A REVIEW BY INDEPENDENT PERSONS AND COMPARABILITY DATA. FOR FISCAL YEAR 2022, THE ED SALARY AND OTHER COMPENSATION WAS APPROX. 109,742 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF DIRECTORS APPROVES OTHER OFFICER SALARY IN CONJUNCTION WITH THE ANNUAL BUDGET. THIS INCLUDES A REVIEW BY INDEPENDENT PERSONS AND COMPARABILITY DATA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MA ATTORNEY GENERAL CHARITY DIVISION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 1400 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 794591 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 150000 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 150000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 184 SUMMER STREET |
| IRS990/USAddress/CityNm | 0 | SOMERVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02143 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.AGASSIZPRESCHOOL.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TRACEY KAPLAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AGASSIZ PRESCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AGAS |
| ReturnHeader/Filer/EIN | 0 | 042493531 |
| ReturnHeader/Filer/PhoneNum | 0 | 6175479355 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1803 MASSACHUSETTS AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CAMBRIDGE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02140 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161782787 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAJIANI CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 697 BROADWAY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOMERVILLE |
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| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6175105786 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HAJIANI AMIR |
| ReturnHeader/ReturnTs | 0 | 2026-02-02T18:01:41-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
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