Civic Intelligence

Burlington Day Care Inc.

990 • Fiscal year 2016 • EIN 04-2742416

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 17, 2017

39 B StreetBurlington, MA 01803

(781) 272-5845

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.29x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.06x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

61st percentile

7.5%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$48,710

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

57th percentile

6.6%

Faster revenue growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$184,785

Up $47,396 (+34%) from 2015

Net Assets

Up

$130,763

Up $63,014 (+93%) from 2015

Liabilities

Down

$54,022

Down $15,618 (-22%) from 2015

Revenue

Up

$835,176

Up $52,014 (+6.6%) from 2015

Expenses

Up

$772,162

Up $49,866 (+6.9%) from 2015

Net Income

Up

$63,014

Up $2,148 (+3.5%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $41,861Liabilities 2010: $26,846Net Assets 2010: $15,0152010Assets 2011: $57,419Liabilities 2011: $29,085Net Assets 2011: $28,3342011Assets 2012: $47,518Liabilities 2012: $38,659Net Assets 2012: $8,8592012Assets 2013: $48,051Liabilities 2013: $40,785Net Assets 2013: $7,2662013Assets 2014: $69,301Liabilities 2014: $62,418Net Assets 2014: $6,8832014Assets 2015: $137,389Liabilities 2015: $69,640Net Assets 2015: $67,7492015Assets 2016: $184,785Liabilities 2016: $54,022Net Assets 2016: $130,7632016Assets 2017: $188,178Liabilities 2017: $49,742Net Assets 2017: $138,4362017Assets 2018: $217,605Liabilities 2018: $62,463Net Assets 2018: $155,1422018Assets 2019: $285,876Liabilities 2019: $66,858Net Assets 2019: $219,0182019Assets 2020: $461,382Liabilities 2020: $370,243Net Assets 2020: $91,1392020Assets 2021: $459,826Liabilities 2021: $173,932Net Assets 2021: $285,8942021Assets 2022: $839,506Liabilities 2022: $42,456Net Assets 2022: $797,0502022Assets 2023: $1,788,845Liabilities 2023: $835,789Net Assets 2023: $953,0562023Assets 2024: $1,743,870Liabilities 2024: $677,880Net Assets 2024: $1,065,9902024Assets 2025: $1,653,543Liabilities 2025: $560,969Net Assets 2025: $1,092,5742025

Highlighted filing

2016

Assets$184,785
Liabilities$54,022
Net Assets$130,763

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $577,0072010Expenses 2011: $564,1292011Revenue 2012: $612,724Expenses 2012: $632,199Net Income 2012: -$19,4752012Revenue 2013: $765,056Expenses 2013: $766,649Net Income 2013: -$1,5932013Revenue 2014: $702,365Expenses 2014: $702,748Net Income 2014: -$3832014Revenue 2015: $783,162Expenses 2015: $722,296Net Income 2015: $60,8662015Revenue 2016: $835,176Expenses 2016: $772,162Net Income 2016: $63,0142016Revenue 2017: $842,667Expenses 2017: $834,994Net Income 2017: $7,6732017Revenue 2018: $879,437Expenses 2018: $862,731Net Income 2018: $16,7062018Revenue 2019: $1,014,548Expenses 2019: $950,672Net Income 2019: $63,8762019Revenue 2020: $862,955Expenses 2020: $990,834Net Income 2020: -$127,8792020Revenue 2021: $1,075,048Expenses 2021: $880,292Net Income 2021: $194,7562021Revenue 2022: $1,697,133Expenses 2022: $1,185,977Net Income 2022: $511,1562022Revenue 2023: $1,495,829Expenses 2023: $1,339,823Net Income 2023: $156,0062023Revenue 2024: $1,761,739Expenses 2024: $1,648,805Net Income 2024: $112,9342024Revenue 2025: $1,962,541Expenses 2025: $1,935,957Net Income 2025: $26,5842025

Highlighted filing

2016

Revenue$835,176
Expenses$772,162
Net Income$63,014
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 17, 2017
Return Version
2015v3.0
Gross Receipts
$835,176
Mission and Program Overview

Mission

To provide for the needs of the children of the community and their families without regard for race, religion, disability, cultural heritage, political belief or marital status, and offering day nursery as well as full-time and part-time day care.

To offer day care services to children ranging in age from two months to seven years old.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$100,641$146,999▲ $46,358
Accounts Receivable$18,456$21,727▲ $3,271
Land, Buildings, and Equipment, Net$17,441$14,698▼ $2,743
Prepaid Expenses and Deferred Charges$851$1,361▲ $510
Total Assets$137,389$184,785▲ $47,396
Liabilities
Accounts Payable and Accrued Expenses$48,918$34,866▼ $14,052
Other Liabilities$13,925$14,600▲ $675
Deferred Revenue$6,797$4,556▼ $2,241
Total Liabilities$69,640$54,022▼ $15,618
Net Assets / Fund Balance
Unrestricted Net Assets$67,749$130,763▲ $63,014
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$67,749$130,763▲ $63,014
Total Liabilities and Net Assets / Fund Balance$137,389$184,785▲ $47,396

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,493$5,726$17,219
Equipment$2,219$128$2,347
Other Land Buildings$986$1,166$2,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Renee KenneyInterim SecretaryFT$45,931$2,779$48,710
Jacquie PachecoDirectorFT$48,172-$48,172
Leah ShaboukTreasurerPT$22,329-$22,329

Board Members and Trustees

NameTitle
Joseph ShaboukPresident
Jason GonzalesMember at Large
Jayna GonzalesMember at Large
Marc FinkelMember at Large
Rachel FinkelMember at Large
Rebecca CrosbyMember at Large
Kerrin DooleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,265
Program Service Revenue
$832,911
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$63,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$835,176
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$835,176
Total Revenue per Form 990
$835,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$621,889
Other Expenses$150,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$448,257--$448,257
Current Officers, Directors, Trustees, and Key Employees-$116,435-$116,435
Occupancy$50,767--$50,767
Payroll Taxes$34,529$8,670-$43,199
Insurance$21,521--$21,521
Fees for Services Other$15,931--$15,931
Other Employee Benefits$8,154$5,844-$13,998
Fees for Services Accounting-$11,516-$11,516
Depreciation Depletion$6,665--$6,665
Office Expenses$5,065--$5,065
Other Expenses$1,611$0-$1,611
All Other Expenses$757--$757
Total Functional Expenses$629,697$142,465$0$772,162

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$772,162
Total Expenses per Audited Statements$772,162
Total Expenses per Form 990$772,162
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
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Refundable Advances$14,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 2

Within the board, there are three married couples comprising six independent votes.

Form 990, Part VI, Section B, Line 11

A copy of the form 990 was provided to the board in draft form prior to filing. The board reviewed the form in detail. A final version of the form, incorporating the board's comments, is signed by the president of the board.

Form 990, Part VI, Section C, Line 19

The organization's financial statements are available on the website of the massachusetts attorney general, division of public charities, and may be viewed or downloaded. It is an attachment to the massachusetts form pc filed annually. All governing documents and financial statements are available upon request. The school's policies have been placed with the burlington public library.

Filing and Contact Details

Filer

Filer Name
Burlington Day Care Inc
EIN
04-2742416
Phone
7812725845
Address
39 B STREET, BURLINGTON, MA 01803

Signing Officer

Name
Rebecca Crosby
Title
President
Phone
7812725845
Signed
2017-01-17

Organization Details

Principal Officer
Rebecca Crosby
Formed
1981
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
7
Employees
37
Volunteers
0

Preparer

Firm
Dicicco Gulman & Company Llp
Address
150 PRESIDENTIAL WAY SUITE 510, WOBURN, MA 01801
Preparer
Joel I Rothenberg
Phone
7819375300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The burlington day care board performs this function.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america prescribes the threshold a tax position is required to meet before being recognized in the financial statements. The tax-exempt status of an entity is considered a tax position. An additional liability for uncertain tax positions (utps) is recognized and recorded as a component of current income tax expense for differences between financial and income tax reporting positions which do not meet this threshold. Any interest and penalties related to utps are recorded as a component of income tax expense. The day care has not taken any tax positions, including any tax position that would jeopardize its tax exempt status, which would have a material effect, individually or in the aggregate, on its financial statements and thus has not recorded a liability at june 30, 2016 or 2015. The day care files tax returns in federal and state jurisdictions. The day care is no longer subject to examination by tax authorities for years prior to fiscal year ending 2013. Currently, there are no income tax audits in process.

Raw XML AppendixShowing 400 of 411 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/BOYAmt048918
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt034866
IRS990/AccountsReceivableGrp/BOYAmt018456
IRS990/AccountsReceivableGrp/EOYAmt021727
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO OFFER DAY CARE SERVICES TO CHILDREN RANGING IN AGE FROM TWO MONTHS TO SEVEN YEARS OLD.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0757
IRS990/AllOtherExpensesGrp/TotalAmt0757
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0STEFANIE CRONIN DIRECTOR OF FINANC
IRS990/BooksInCareOfDetail/PhoneNum07812725845
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt039 B STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BURLINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001803
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0100641
IRS990/CashNonInterestBearingGrp/EOYAmt0146999
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0116435
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0116435
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt02265
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02265
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0150273
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0832911
IRS990/CYRevenuesLessExpensesAmt063014
IRS990/CYSalariesCompEmpBnftPaidAmt0621889
IRS990/CYTotalExpensesAmt0772162
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0835176
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt06797
IRS990/DeferredRevenueGrp/EOYAmt04556
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06665
IRS990/DepreciationDepletionGrp/TotalAmt06665
IRS990/Desc0DAY CARE SERVICES FOR CHILDREN
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt037
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0629697
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011516
IRS990/FeesForServicesAccountingGrp/TotalAmt011516
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt015931
IRS990/FeesForServicesOtherGrp/TotalAmt015931
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt335.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt815.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt92779
IRS990/Form990PartVIISectionAGrp/PersonNm0MARC FINKEL
IRS990/Form990PartVIISectionAGrp/PersonNm1RACHEL FINKEL
IRS990/Form990PartVIISectionAGrp/PersonNm2JAYNA GONZALES
IRS990/Form990PartVIISectionAGrp/PersonNm3JACQUIE PACHECO
IRS990/Form990PartVIISectionAGrp/PersonNm4JASON GONZALES
IRS990/Form990PartVIISectionAGrp/PersonNm5REBECCA CROSBY
IRS990/Form990PartVIISectionAGrp/PersonNm6JOSEPH SHABOUK
IRS990/Form990PartVIISectionAGrp/PersonNm7KERRIN DOOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8LEAH SHABOUK
IRS990/Form990PartVIISectionAGrp/PersonNm9RENEE KENNEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt348172
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt822329
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt945931
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/TitleTxt0MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9INTERIM SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt02265
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0835176
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt021521
IRS990/InsuranceGrp/TotalAmt021521
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07020
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017441
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014698
IRS990/LandBldgEquipCostOrOtherBssAmt021718
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE FOR THE NEEDS OF THE CHILDREN OF THE COMMUNITY AND THEIR FAMILIES WITHOUT REGARD FOR RACE, RELIGION, DISABILITY, CULTURAL HERITAGE, POLITICAL BELIEF OR MARITAL STATUS, AND OFFERING DAY NURSERY AS WELL AS FULL-TIME AND PART-TIME DAY CARE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt067749
IRS990/NetAssetsOrFundBalancesEOYAmt0130763
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt050767
IRS990/OccupancyGrp/TotalAmt050767
IRS990/OfficeExpensesGrp/ProgramServicesAmt05065
IRS990/OfficeExpensesGrp/TotalAmt05065
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05844
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08154
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013998
IRS990/OtherExpensesGrp/Desc0CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD SUPPLIES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt022487
IRS990/OtherExpensesGrp/ProgramServicesAmt17639
IRS990/OtherExpensesGrp/ProgramServicesAmt26314
IRS990/OtherExpensesGrp/ProgramServicesAmt31611
IRS990/OtherExpensesGrp/TotalAmt022487
IRS990/OtherExpensesGrp/TotalAmt17639
IRS990/OtherExpensesGrp/TotalAmt26314
IRS990/OtherExpensesGrp/TotalAmt31611
IRS990/OtherLiabilitiesGrp/BOYAmt013925
IRS990/OtherLiabilitiesGrp/EOYAmt014600
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0448257
IRS990/OtherSalariesAndWagesGrp/TotalAmt0448257
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08670
IRS990/PayrollTaxesGrp/ProgramServicesAmt034529
IRS990/PayrollTaxesGrp/TotalAmt043199
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0851
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01361
IRS990/PrincipalOfficerNm0REBECCA CROSBY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611699
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1MISC INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0827665
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15246
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0827665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15246
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02855
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0130267
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0780307
IRS990/PYRevenuesLessExpensesAmt060866
IRS990/PYSalariesCompEmpBnftPaidAmt0592029
IRS990/PYTotalExpensesAmt0722296
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0783162
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt063014
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0832911
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt011493
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05726
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt017219
IRS990ScheduleD/EquipmentGrp/BookValueAmt02219
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02347
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0772162
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0986
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01166
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0835176
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBES THE THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE TAX-EXEMPT STATUS OF AN ENTITY IS CONSIDERED A TAX POSITION. AN ADDITIONAL LIABILITY FOR UNCERTAIN TAX POSITIONS (UTPS) IS RECOGNIZED AND RECORDED AS A COMPONENT OF CURRENT INCOME TAX EXPENSE FOR DIFFERENCES BETWEEN FINANCIAL AND INCOME TAX REPORTING POSITIONS WHICH DO NOT MEET THIS THRESHOLD. ANY INTEREST AND PENALTIES RELATED TO UTPS ARE RECORDED AS A COMPONENT OF INCOME TAX EXPENSE. THE DAY CARE HAS NOT TAKEN ANY TAX POSITIONS, INCLUDING ANY TAX POSITION THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS, WHICH WOULD HAVE A MATERIAL EFFECT, INDIVIDUALLY OR IN THE AGGREGATE, ON ITS FINANCIAL STATEMENTS AND THUS HAS NOT RECORDED A LIABILITY AT JUNE 30, 2016 OR 2015. THE DAY CARE FILES TAX RETURNS IN FEDERAL AND STATE JURISDICTIONS. THE DAY CARE IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO FISCAL YEAR ENDING 2013. CURRENTLY, THERE ARE NO INCOME TAX AUDITS IN PROCESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014698
IRS990ScheduleD/TotalExpensesPerForm990Amt0772162
IRS990ScheduleD/TotalLiabilityAmt014600
IRS990ScheduleD/TotalRevenuePerForm990Amt0835176
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0835176
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0772162
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/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BURLINGTON DAY CARE DOES NOT PUBLICIZE THE ORGANIZATION VIA NEWSPAPER OR BROADCAST MEDIA. HOWEVER, WHEN BURLINGTON DAY CARE IS REGISTERING NEW STUDENTS, BURLINGTON DAY CARE MAKES KNOWN THE NONDISCRIMINATORY POLICY TO THEIR PARENT(S).
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WITHIN THE BOARD, THERE ARE THREE MARRIED COUPLES COMPRISING SIX INDEPENDENT VOTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD IN DRAFT FORM PRIOR TO FILING. THE BOARD REVIEWED THE FORM IN DETAIL. A FINAL VERSION OF THE FORM, INCORPORATING THE BOARD'S COMMENTS, IS SIGNED BY THE PRESIDENT OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL, DIVISION OF PUBLIC CHARITIES, AND MAY BE VIEWED OR DOWNLOADED. IT IS AN ATTACHMENT TO THE MASSACHUSETTS FORM PC FILED ANNUALLY. ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE SCHOOL'S POLICIES HAVE BEEN PLACED WITH THE BURLINGTON PUBLIC LIBRARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BURLINGTON DAY CARE BOARD PERFORMS THIS FUNCTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0137389
IRS990/TotalAssetsEOYAmt0184785
IRS990/TotalAssetsGrp/BOYAmt0137389
IRS990/TotalAssetsGrp/EOYAmt0184785
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02265
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0142465
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0629697
IRS990/TotalFunctionalExpensesGrp/TotalAmt0772162
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069640
IRS990/TotalLiabilitiesEOYAmt054022
IRS990/TotalLiabilitiesGrp/BOYAmt069640
IRS990/TotalLiabilitiesGrp/EOYAmt054022
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt067749
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130763
IRS990/TotalOtherCompensationAmt02779
IRS990/TotalProgramServiceExpensesAmt0629697
IRS990/TotalProgramServiceRevenueAmt0832911
IRS990/TotalReportableCompFromOrgAmt0116432
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0832911
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0835176
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0137389
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0184785
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt067749
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0130763
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt039 B STREET
IRS990/USAddress/CityNm0BURLINGTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001803
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BURLINGTONDAYCARE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0REBECCA CROSBY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07812725845
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BURLINGTON DAY CARE INC
ReturnHeader/Filer/BusinessNameControlTxt0BURL
ReturnHeader/Filer/EIN0042742416
ReturnHeader/Filer/PhoneNum07812725845
ReturnHeader/Filer/USAddress/AddressLine1Txt039 B STREET
ReturnHeader/Filer/USAddress/CityNm0BURLINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001803
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043296226
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DICICCO GULMAN & COMPANY LLP

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.56$1.09$1.96$1.94$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.68$1.07$1.76$1.65$0.11
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.84$0.95$1.50$1.34$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.04$0.80$1.70$1.19$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.17$0.29$1.08$0.88$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.37$0.09$0.86$0.99$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.07$0.22$1.01$0.95$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.06$0.16$0.88$0.86$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.05$0.14$0.84$0.83$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.05$0.13$0.84$0.77$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.07$0.07$0.78$0.72$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.06$0.01$0.70$0.70$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.04$0.01$0.77$0.77$0.00
2012Summary only. Only limited summary data is available for this year.$0.05$0.04$0.01$0.61$0.63$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.03$0.03$0.56
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.03$0.02$0.58