Civic Intelligence

Children'S Village Inc

EIN 04-2544427 • 501(c)3 • Cambridge, MA

Profile

To provide daycare and education to children in the cambridge, massachusetts area.

15 Bay State RoadCambridge, MA 02138

www.childrens-village.net

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.13x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$114,800

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

52nd percentile

4.2%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

1.4%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$2,633,463

Up $106,028 (+4.2%) from 2023

Liabilities

Down

$338,095

Down $177,499 (-34%) from 2023

Net Assets

Up

$2,295,368

Up $283,527 (+14%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin62nd percentile

Revenue

Up

$2,506,398

Up $35,516 (+1.4%) from 2023

Expenses

Up

$2,222,871

Up $156,768 (+7.6%) from 2023

Net Income

Down

$283,527

Down $121,252 (-30%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,039,733Liabilities 2011: $747,337Net Assets 2011: $292,3962011Assets 2012: $936,930Liabilities 2012: $556,130Net Assets 2012: $380,8002012Assets 2013: $895,072Liabilities 2013: $523,915Net Assets 2013: $371,1572013Assets 2014: $918,804Liabilities 2014: $518,137Net Assets 2014: $400,6672014Assets 2015: $894,381Liabilities 2015: $462,093Net Assets 2015: $432,2882015Assets 2016: $867,223Liabilities 2016: $401,862Net Assets 2016: $465,3612016Assets 2017: $871,045Liabilities 2017: $361,311Net Assets 2017: $509,7342017Assets 2018: $910,875Liabilities 2018: $333,577Net Assets 2018: $577,2982018Assets 2019: $910,603Liabilities 2019: $311,620Net Assets 2019: $598,9832019Assets 2020: $706,691Liabilities 2020: $325,483Net Assets 2020: $381,2082020Assets 2021: $1,246,671Liabilities 2021: $335,055Net Assets 2021: $911,6162021Assets 2022: $2,219,970Liabilities 2022: $612,908Net Assets 2022: $1,607,0622022Assets 2023: $2,527,435Liabilities 2023: $515,594Net Assets 2023: $2,011,8412023Assets 2024: $2,633,463Liabilities 2024: $338,095Net Assets 2024: $2,295,3682024

Highlighted filing

2024

Assets$2,633,463
Liabilities$338,095
Net Assets$2,295,368
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,375,527Expenses 2011: $1,402,653Net Income 2011: -$27,1262011Revenue 2012: $1,576,358Expenses 2012: $1,487,954Net Income 2012: $88,4042012Revenue 2013: $1,528,501Expenses 2013: $1,538,144Net Income 2013: -$9,6432013Revenue 2014: $1,537,594Expenses 2014: $1,508,084Net Income 2014: $29,5102014Revenue 2015: $1,626,456Expenses 2015: $1,594,835Net Income 2015: $31,6212015Revenue 2016: $1,618,896Expenses 2016: $1,585,823Net Income 2016: $33,0732016Revenue 2017: $1,684,200Expenses 2017: $1,639,827Net Income 2017: $44,3732017Revenue 2018: $1,741,057Expenses 2018: $1,673,493Net Income 2018: $67,5642018Revenue 2019: $1,747,657Expenses 2019: $1,725,972Net Income 2019: $21,6852019Revenue 2020: $1,268,694Expenses 2020: $1,416,064Net Income 2020: -$147,3702020Revenue 2021: $2,119,431Expenses 2021: $1,589,023Net Income 2021: $530,4082021Revenue 2022: $2,550,244Expenses 2022: $1,854,798Net Income 2022: $695,4462022Revenue 2023: $2,470,882Expenses 2023: $2,066,103Net Income 2023: $404,7792023Revenue 2024: $2,506,398Expenses 2024: $2,222,871Net Income 2024: $283,5272024

Highlighted filing

2024

Revenue$2,506,398
Expenses$2,222,871
Net Income$283,527
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,633,463
Liabilities
$338,095
Net assets
$2,295,368
Revenue
$2,506,398
Expenses
$2,222,871
Net income
$283,527
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.63$0.34$2.30$2.51$2.22$0.28
2023Detailed filing. Detailed filing data is available for this year.$2.53$0.52$2.01$2.47$2.07$0.40
2022Detailed filing. Detailed filing data is available for this year.$2.22$0.61$1.61$2.55$1.85$0.70
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.34$0.91$2.12$1.59$0.53
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.33$0.38$1.27$1.42$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.31$0.60$1.75$1.73$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.33$0.58$1.74$1.67$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.36$0.51$1.68$1.64$0.04
2016Summary only. Only limited summary data is available for this year.$0.87$0.40$0.47$1.62$1.59$0.03
2015Summary only. Only limited summary data is available for this year.$0.89$0.46$0.43$1.63$1.59$0.03
2014Summary only. Only limited summary data is available for this year.$0.92$0.52$0.40$1.54$1.51$0.03
2013Summary only. Only limited summary data is available for this year.$0.90$0.52$0.37$1.53$1.54$0.01
2012Summary only. Only limited summary data is available for this year.$0.94$0.56$0.38$1.58$1.49$0.09
2011Summary only. Only limited summary data is available for this year.$1.04$0.75$0.29$1.38$1.40$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$2,506,398
Mission and Program Overview

Mission

To provide daycare and education to children in the cambridge, massachusetts area.

CHILD CARE SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,388,510$2,205,739▲ $817,229
Investments Other Securities$507,407--
Land, Buildings, and Equipment, Net$220,067$156,377▼ $63,690
Accounts Receivable$27,077$63,725▲ $36,648
Prepaid Expenses and Deferred Charges$40,565$3,782▼ $36,783
Total Assets$2,527,435$2,633,463▲ $106,028
Other Assets Total$343,809$203,840▼ $139,969
Liabilities
Other Liabilities$409,725$274,839▼ $134,886
Accounts Payable and Accrued Expenses$105,869$52,789▼ $53,080
Deferred Revenue-$10,467-
Total Liabilities$515,594$338,095▼ $177,499
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,011,841$2,295,368▲ $283,527
Total Net Assets Fund Balance$2,011,841$2,295,368▲ $283,527
Total Liabilities and Net Assets / Fund Balance$2,527,435$2,633,463▲ $106,028

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$124,875$853,456$978,331
Other Land Buildings$22,856$38,615$61,471
Equipment$8,646$37,853$46,499
Other Assets Org$1,600--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rupal PatelExecutive DirectorFT$101,324$13,476$114,800
Lisa LangelierAsst. DirectorFT$73,917$10,196$84,113
Pamela DennisonDirectorFT$56,367$9,960$66,327
Karana StokumDirectorFT$54,702$9,855$64,557
Amanda L EmersonDirectorFT$49,516$9,848$59,364

Board Members and Trustees

NameTitle
Ashen MalikPresident
Ryan CohenVice President
Victoria DsouzaDirector
Pari GarayClerk
Connor GreenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,379
Program Service Revenue
$2,188,830
Investment Income
$84,843
Other Revenue
$3,346
All Other Contributions
$500
Change in Net Assets
$283,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,506,398
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,506,398
Total Revenue per Form 990
$2,506,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,629,228
Other Expenses$593,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,016,922--$1,016,922
Current Officers, Directors, Trustees, and Key Employees$210,201$125,625-$335,826
Occupancy$185,742$37,148-$222,890
Other Employee Benefits$152,805$15,644-$168,449
Payroll Taxes$97,999$10,032-$108,031
Depreciation Depletion$71,594$14,319-$85,913
Fees for Services Other-$71,476-$71,476
All Other Expenses$19,631$3,781-$23,412
Insurance$13,943$6,526-$20,469
Other Expenses$18,174$4,220-$18,174
Office Expenses$482$4,335-$4,817
Advertising$378--$378
Total Functional Expenses$1,922,621$300,250$0$2,222,871

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,222,871
Total Expenses per Audited Statements$2,222,871
Total Expenses per Form 990$2,222,871
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$205,339
Refundable Deposits$69,500
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
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, Part VI, Section B, Line 11B

“The board president, treasurer, accountant, and the executive director of the organization review the 990 before it is filed.”

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

“Screening process of potential board members and employees is designed to reveal any conflicts.”

Form 990, Part VI, Section B, Line 15

“Finance committee obtains salaries for comparable positions within the local employment market.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
CHILDREN'S VILLAGE INC
EIN
04-2544427
Phone
6174921990
Address
15 BAY STATE ROAD, CAMBRIDGE, MA 02138

Signing Officer

Name
Rupal Patel
Title
Executive Director
Phone
6174921990
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rupal Patel
Formed
1972
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
39
Volunteers
0

Preparer

Firm
Livingston & Haynes Pc
Address
40 GROVE STREET, WELLESLEY, MA 02482-7711
Preparer
Maria Bunker
Phone
7812373339
Supplemental Narrative

Additional Explanations

Part XII, Question 2C

“The board of directors assumes responsibility for oversight of the audit. No change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The center recognizes the tax benefit from any uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the tax position. Any tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Management has analyzed the center's tax positions, and has concluded that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions taken on returns filed for open years (2021-2023) or expected to be taken in the center's 2024 tax returns. The center identifies its major tax jurisdiction as u.s. Federal and the commonwealth of massachusetts; however, the center is not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will change materially in the next twelve months. The center also follows the policy to recognize interest and penalties related to unrecognized tax benefits (if any) in income tax expense. No such interest and penalties have been recorded as of december 31, 2024 and 2023.”

Raw XML AppendixShowing 400 of 459 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0105869
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt052789
IRS990/AccountsReceivableGrp/BOYAmt027077
IRS990/AccountsReceivableGrp/EOYAmt063725
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CHILD CARE SERVICES
IRS990/AdvertisingGrp/ProgramServicesAmt0378
IRS990/AdvertisingGrp/TotalAmt0378
IRS990/AllOtherContributionsAmt0500
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03781
IRS990/AllOtherExpensesGrp/ProgramServicesAmt019631
IRS990/AllOtherExpensesGrp/TotalAmt023412
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RUPAL PATEL
IRS990/BooksInCareOfDetail/PhoneNum06174921990
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015 BAY STATE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CAMBRIDGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002136
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0125625
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0210201
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0335826
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0229379
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt084843
IRS990/CYOtherExpensesAmt0593643
IRS990/CYOtherRevenueAmt03346
IRS990/CYProgramServiceRevenueAmt02188830
IRS990/CYRevenuesLessExpensesAmt0283527
IRS990/CYSalariesCompEmpBnftPaidAmt01629228
IRS990/CYTotalExpensesAmt02222871
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02506398
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt010467
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014319
IRS990/DepreciationDepletionGrp/ProgramServicesAmt071594
IRS990/DepreciationDepletionGrp/TotalAmt085913
IRS990/Desc0THE AGENCY PROVIDES FULL-DAY CHILD CARE SERVICES TO APPROXIMATELY 80 CHILDREN, AGE 3 MONTHS TO 6 YEARS. THE FACILITY IS OPEN 50 WEEKS A YEAR.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt039
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01922621
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt071476
IRS990/FeesForServicesOtherGrp/TotalAmt071476
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt539.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt738.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt843.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt213476
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt59848
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt79855
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt89960
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt910196
IRS990/Form990PartVIISectionAGrp/PersonNm0PARI GARAY
IRS990/Form990PartVIISectionAGrp/PersonNm1ASHEN MALIK
IRS990/Form990PartVIISectionAGrp/PersonNm2RUPAL PATEL
IRS990/Form990PartVIISectionAGrp/PersonNm3RYAN COHEN
IRS990/Form990PartVIISectionAGrp/PersonNm4VICTORIA DSOUZA
IRS990/Form990PartVIISectionAGrp/PersonNm5AMANDA L EMERSON
IRS990/Form990PartVIISectionAGrp/PersonNm6CONNOR GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm7KARANA STOKUM
IRS990/Form990PartVIISectionAGrp/PersonNm8PAMELA DENNISON
IRS990/Form990PartVIISectionAGrp/PersonNm9LISA LANGELIER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2101324
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt549516
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt754702
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt856367
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt973917
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASST. DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0228879
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02506398
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06526
IRS990/InsuranceGrp/ProgramServicesAmt013943
IRS990/InsuranceGrp/TotalAmt020469
IRS990/InvestmentIncomeGrp/ExclusionAmt084843
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt084843
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0507407
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0929924
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0220067
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0156377
IRS990/LandBldgEquipCostOrOtherBssAmt01086301
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE DAYCARE AND EDUCATION TO CHILDREN IN THE CAMBRIDGE, MASSACHUSETTS AREA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02011841
IRS990/NetAssetsOrFundBalancesEOYAmt02295368
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02011841
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02295368
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt037148
IRS990/OccupancyGrp/ProgramServicesAmt0185742
IRS990/OccupancyGrp/TotalAmt0222890
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04335
IRS990/OfficeExpensesGrp/ProgramServicesAmt0482
IRS990/OfficeExpensesGrp/TotalAmt04817
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0343809
IRS990/OtherAssetsTotalGrp/EOYAmt0203840
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015644
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0152805
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0168449
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & RENTALS
IRS990/OtherExpensesGrp/Desc3ENRICHMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11298
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24220
IRS990/OtherExpensesGrp/ProgramServicesAmt066861
IRS990/OtherExpensesGrp/ProgramServicesAmt146788
IRS990/OtherExpensesGrp/ProgramServicesAmt221101
IRS990/OtherExpensesGrp/ProgramServicesAmt318174
IRS990/OtherExpensesGrp/TotalAmt072707
IRS990/OtherExpensesGrp/TotalAmt148086
IRS990/OtherExpensesGrp/TotalAmt225321
IRS990/OtherExpensesGrp/TotalAmt318174
IRS990/OtherLiabilitiesGrp/BOYAmt0409725
IRS990/OtherLiabilitiesGrp/EOYAmt0274839
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt03346
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03346
IRS990/OtherRevenueTotalAmt03346
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01016922
IRS990/OtherSalariesAndWagesGrp/TotalAmt01016922
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010032
IRS990/PayrollTaxesGrp/ProgramServicesAmt097999
IRS990/PayrollTaxesGrp/TotalAmt0108031
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt040565
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03782
IRS990/PrincipalOfficerNm0RUPAL PATEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION/DIAPERS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02188830
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02188830
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0356618
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt036477
IRS990/PYOtherExpensesAmt0578551
IRS990/PYOtherRevenueAmt04402
IRS990/PYProgramServiceRevenueAmt02073385
IRS990/PYRevenuesLessExpensesAmt0404779
IRS990/PYSalariesCompEmpBnftPaidAmt01487552
IRS990/PYTotalExpensesAmt02066103
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02470882
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0283527
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02188830
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01388510
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02205739
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt08646
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037853
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046499
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02222871
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0124875
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0853456
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0978331
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1185740
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21600
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT-OF-USE ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OTHER RECEIVABLES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022856
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038615
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt061471
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt069500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1205339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02506398
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER RECOGNIZES THE TAX BENEFIT FROM ANY UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. ANY TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. MANAGEMENT HAS ANALYZED THE CENTER'S TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN YEARS (2021-2023) OR EXPECTED TO BE TAKEN IN THE CENTER'S 2024 TAX RETURNS. THE CENTER IDENTIFIES ITS MAJOR TAX JURISDICTION AS U.S. FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS; HOWEVER, THE CENTER IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. THE CENTER ALSO FOLLOWS THE POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS (IF ANY) IN INCOME TAX EXPENSE. NO SUCH INTEREST AND PENALTIES HAVE BEEN RECORDED AS OF DECEMBER 31, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0156377
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0203840
IRS990ScheduleD/TotalExpensesPerForm990Amt02222871
IRS990ScheduleD/TotalLiabilityAmt0274839
IRS990ScheduleD/TotalRevenuePerForm990Amt02506398
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02506398
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02222871
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STANDARD DISCLAIMER IS INCLUDED IN ALL BROCHURES INDICATING THERE IS NO DISCRIMINATION BASED ON RACE, RELIGION ETC.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PRESENTLY THE ORGANIZATION DOES NOT KEEP RECORDS OF THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY AND ADMINISTRATIVE STAFF.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2BUREAU OF FAMILY HEALTH AND NUTRITION, DEPARTMENT OF EARLY EDUCATION CARE, AND CITY OF CAMBRIDGE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD PRESIDENT, TREASURER, ACCOUNTANT, AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCREENING PROCESS OF POTENTIAL BOARD MEMBERS AND EMPLOYEES IS DESIGNED TO REVEAL ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FINANCE COMMITTEE OBTAINS SALARIES FOR COMPARABLE POSITIONS WITHIN THE LOCAL EMPLOYMENT MARKET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, QUESTION 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02527435
IRS990/TotalAssetsEOYAmt02633463
IRS990/TotalAssetsGrp/BOYAmt02527435
IRS990/TotalAssetsGrp/EOYAmt02633463
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0229379
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0300250
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01922621
IRS990/TotalFunctionalExpensesGrp/TotalAmt02222871
IRS990/TotalGrossUBIAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.