Civic Intelligence

The Open Center for Children Inc

EIN 04-2505196 • 501(c)3 • Somerville, MA

Pub. 78 Eligible

Profile

Since 1972, the open center for children has worked in partnership with families to create a nurturing early education and care experience. The play-based curriculum inspires children to become motivated, self-directed learners, feel competent in their skills and abilities, express their creativity and develop trusting, respectful relationships with other people. The open center experience helps children develop the tools necessary for living in a diverse world by appreciating differences and being able to resolve conflicts peacefully.

155 Powderhouse BlvdSomerville, MA 02144

www.open-center.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.19x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

47th percentile

3.1%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$89,391

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

24th percentile

-4.9%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$1,076,724

Down $55,897 (-4.9%) from 2024

Liabilities

Down

$174,411

Down $84,067 (-33%) from 2024

Net Assets

Up

$902,313

Up $28,170 (+3.2%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin47th percentile

Revenue

Down

$898,883

Down $26,340 (-2.8%) from 2024

Expenses

Up

$870,713

Up $19,536 (+2.3%) from 2024

Net Income

Down

$28,170

Down $45,876 (-62%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $122,277Liabilities 2011: $36,408Net Assets 2011: $85,8692011Assets 2012: $176,702Liabilities 2012: $68,282Net Assets 2012: $108,4202012Assets 2013: $262,946Liabilities 2013: $73,188Net Assets 2013: $189,7582013Assets 2014: $344,827Liabilities 2014: $80,424Net Assets 2014: $264,4032014Assets 2015: $395,158Liabilities 2015: $106,351Net Assets 2015: $288,8072015Assets 2016: $442,665Liabilities 2016: $145,285Net Assets 2016: $297,3802016Assets 2017: $476,896Liabilities 2017: $154,111Net Assets 2017: $322,7852017Assets 2018: $535,809Liabilities 2018: $150,790Net Assets 2018: $385,0192018Assets 2019: $473,503Liabilities 2019: $119,981Net Assets 2019: $353,5222019Assets 2020: $480,224Liabilities 2020: $112,891Net Assets 2020: $367,3332020Assets 2021: $711,352Liabilities 2021: $163,751Net Assets 2021: $547,6012021Assets 2022: $833,982Liabilities 2022: $151,279Net Assets 2022: $682,7032022Assets 2023: $1,100,229Liabilities 2023: $300,132Net Assets 2023: $800,0972023Assets 2024: $1,132,621Liabilities 2024: $258,478Net Assets 2024: $874,1432024Assets 2025: $1,076,724Liabilities 2025: $174,411Net Assets 2025: $902,3132025

Highlighted filing

2025

Assets$1,076,724
Liabilities$174,411
Net Assets$902,313
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$1.0M$500K$0-$500KExpenses 2011: $353,5142011Expenses 2012: $390,8352012Revenue 2013: $496,625Expenses 2013: $415,287Net Income 2013: $81,3382013Revenue 2014: $478,572Expenses 2014: $403,927Net Income 2014: $74,6452014Revenue 2015: $481,107Expenses 2015: $456,703Net Income 2015: $24,4042015Revenue 2016: $528,138Expenses 2016: $519,565Net Income 2016: $8,5732016Revenue 2017: $573,882Expenses 2017: $548,477Net Income 2017: $25,4052017Revenue 2018: $594,653Expenses 2018: $526,796Net Income 2018: $67,8572018Revenue 2019: $620,975Expenses 2019: $652,472Net Income 2019: -$31,4972019Revenue 2020: $667,425Expenses 2020: $630,840Net Income 2020: $36,5852020Revenue 2021: $776,438Expenses 2021: $596,170Net Income 2021: $180,2682021Revenue 2022: $777,218Expenses 2022: $642,116Net Income 2022: $135,1022022Revenue 2023: $879,140Expenses 2023: $761,746Net Income 2023: $117,3942023Revenue 2024: $925,223Expenses 2024: $851,177Net Income 2024: $74,0462024Revenue 2025: $898,883Expenses 2025: $870,713Net Income 2025: $28,1702025

Highlighted filing

2025

Revenue$898,883
Expenses$870,713
Net Income$28,170
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,076,724
Liabilities
$174,411
Net assets
$902,313
Revenue
$898,883
Expenses
$870,713
Net income
$28,170
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.08$0.17$0.90$0.90$0.87$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.26$0.87$0.93$0.85$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.30$0.80$0.88$0.76$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.15$0.68$0.78$0.64$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.16$0.55$0.78$0.60$0.18
2020Summary only. Only limited summary data is available for this year.$0.48$0.11$0.37$0.67$0.63$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.12$0.35$0.62$0.65$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.15$0.39$0.59$0.53$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.15$0.32$0.57$0.55$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.15$0.30$0.53$0.52$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.11$0.29$0.48$0.46$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.08$0.26$0.48$0.40$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.07$0.19$0.50$0.42$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.07$0.11$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.04$0.09$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Mar 18, 2026
Return Version
2024v5.5
Gross Receipts
$898,883
Mission and Program Overview

Mission

Since 1972, the open center for children has worked in partnership with families to create a nurturing early education and care experience. The play-based curriculum inspires children to become motivated, self-directed learners, feel competent in their skills and abilities, express their creativity and develop trusting, respectful relationships with other people. The open center experience helps children develop the tools necessary for living in a diverse world by appreciating differences and being able to resolve conflicts peacefully.

To create a nurturing early education and care experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$84,047$82,779▼ $1,268
Cash and Non-Interest-Bearing Accounts$125,830$81,589▼ $44,241
Land, Buildings, and Equipment, Net$26,271$20,635▼ $5,636
Prepaid Expenses and Deferred Charges$5,792$5,083▼ $709
Pledges and Grants Receivable$3,519$2,320▼ $1,199
Total Assets$1,132,621$1,076,724▼ $55,897
Other Assets Total$887,162$884,318▼ $2,844
Liabilities
Other Liabilities$116,477$80,153▼ $36,324
Deferred Revenue$123,269$75,005▼ $48,264
Accounts Payable and Accrued Expenses$18,732$19,253▲ $521
Total Liabilities$258,478$174,411▼ $84,067
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$874,143$900,313▲ $26,170
Net Assets With Donor Restrictions-$2,000-
Total Net Assets Fund Balance$874,143$902,313▲ $28,170
Total Liabilities and Net Assets / Fund Balance$1,132,621$1,076,724▼ $55,897

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$17,272$21,109$38,381
Equipment$3,363$2,241$5,604
Other Assets Org$76,553--
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marisa SpitzDirectorFT$80,032$9,359$89,391
Cynthia Milo EvansCo-directorFT$65,014$9,012$74,026

Board Members and Trustees

NameTitle
Christina Gunther MurphyPresident
Abigail NewcomerBoard Member
Christine RobertsonBoard Member
Kevin DitroiaBoard Member
Lindsey DaltonBoard Member
Nathan ScottFormer Treasurer/board Member
Rachel PoweClerk
David BaderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$45,033
Program Service Revenue
$815,958
Investment Income
$36,292
Other Revenue
$1,600
Change in Net Assets
$28,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$688,129
Other Expenses$182,584
Total Fundraising Expense$3,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,286$7$25$423,318
Current Officers, Directors, Trustees, and Key Employees$117,987$47,878$3,420$169,285
Occupancy$67,348$5,583-$72,931
Payroll Taxes$47,113$3,765$271$51,149
Fees for Services Accounting-$42,338-$42,338
Other Employee Benefits$26,192--$26,192
Pension Plan Contributions$18,185--$18,185
Office Expenses$10,542$5,393-$15,935
Fees for Services Other$6,324--$6,324
Insurance$5,098$1,168$29$6,295
Depreciation Depletion$5,185$451-$5,636
Other Expenses$385$3,427-$3,812
Fees for Services Legal-$875-$875
Total Functional Expenses$756,083$110,885$3,745$870,713
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
Operating Lease Liability$80,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 A, Line 8B

“No other committees act on behalf of the governing body.”

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

“The board of directors reviews and approves the form 990 prior to its filing. The form 990 is then authorized and signed by the organization's president.”

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

“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.”

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

“Open center's executive compensation program is administered by the board of directors. The board is responsible for establishing and maintaining a competitive compensation program for the director and co-director of the organization. The board meets as needed to review the compensation program and make recommendations for any changes, as appropriate. A performance evaluation is conducted and reviewed each year and is intended to ensure that the compensation program falls within a reasonable range of competitive practices for comparable positions among similarly situated organizations. Following this review, the board reviews and approves the compensation plan for the director and co-director.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The Open Center for Children Inc
EIN
04-2505196
Phone
6176283891
Address
155 POWDERHOUSE BLVD, SOMERVILLE, MA 02144

Signing Officer

Name
Abigail Newcomer
Title
Chair
Phone
6176283891
Signed
2026-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Abigail Newcomer
Formed
1972
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
7
Employees
16
Volunteers
0

Preparer

Firm
Smith Sullivan & Brown Pc
Address
80 FLANDERS ROAD SUITE 302, WESTBOROUGH, MA 01581
Preparer
Linda M Smith CPA
Phone
5088717178
Raw XML AppendixShowing 400 of 429 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/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SINCE 1972, THE OPEN CENTER FOR CHILDREN HAS WORKED IN PARTNERSHIP WITH FAMILIES TO CREATE A NURTURING EARLY EDUCATION AND CARE EXPERIENCE. THE PLAY-BASED CURRICULUM INSPIRES CHILDREN TO BECOME MOTIVATED, SELF-DIRECTED LEARNERS, FEEL COMPETENT IN THEIR SKILLS AND ABILITIES, EXPRESS THEIR CREATIVITY AND DEVELOP TRUSTING, RESPECTFUL RELATIONSHIPS WITH OTHER PEOPLE. THE OPEN CENTER EXPERIENCE HELPS CHILDREN DEVELOP THE TOOLS NECESSARY FOR LIVING IN A DIVERSE WORLD BY APPRECIATING DIFFERENCES AND BEING ABLE TO RESOLVE CONFLICTS PEACEFULLY.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CERTIFICATE OF DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING RIGHT-OF-USE ASSET
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS NOT CURRENTLY ACTIVELY SOLICITING FOR STUDENTS. IT IS THE ORGANIZATION'S POLICY TO DISCLOSE ITS RACIALLY NON-DISCRIMINATING POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14A AND 4B DO NOT APPLY. THE SCHOOL DOES NOT CURRENTLY AWARD SCHOLARSHIPS OR ANY FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO OTHER COMMITTEES ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 IS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3OPEN CENTER'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS. THE BOARD IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE DIRECTOR AND CO-DIRECTOR OF THE ORGANIZATION. THE BOARD MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE BOARD REVIEWS AND APPROVES THE COMPENSATION PLAN FOR THE DIRECTOR AND CO-DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
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
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