Civic Intelligence

Salem Community Child Care Inc.

EIN 04-2743056 • 501(c)3 • Salem, MA

Pub. 78 Eligible

Profile

The organization's primary exempt purpose is to provide day care services to children of families in the surrounding neighborhoods

PO Box 8Salem, MA 01902

www.salemcommunitychildcarecenter.com

Siviq Scores

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

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.17x

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

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

Net Margin

36th percentile

-1.1%

Higher net margin than 36% of similar nonprofits.

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

Top Officer Pay

71st percentile

$111,259

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

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

Asset Growth

19th percentile

-7.6%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$2,108,619

Down $172,909 (-7.6%) from 2024

Liabilities

Down

$463,097

Down $143,754 (-24%) from 2024

Net Assets

Down

$1,645,522

Down $29,155 (-1.7%) from 2024

Operations
Liabilities / Revenue64th percentileNet Margin36th percentile

Revenue

Down

$2,752,550

Down $462,656 (-14%) from 2024

Expenses

Up

$2,781,706

Up $56,590 (+2.1%) from 2024

Net Income

Down

-$29,156

Down $519,246 (-106%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $462,633Liabilities 2011: $66,953Net Assets 2011: $395,6802011Assets 2012: $447,094Liabilities 2012: $52,942Net Assets 2012: $394,1522012Assets 2013: $491,199Liabilities 2013: $51,335Net Assets 2013: $439,8642013Assets 2014: $509,313Liabilities 2014: $85,532Net Assets 2014: $423,7812014Assets 2015: $488,808Liabilities 2015: $57,355Net Assets 2015: $431,4532015Assets 2016: $507,482Liabilities 2016: $67,038Net Assets 2016: $440,4442016Assets 2017: $482,199Liabilities 2017: $65,681Net Assets 2017: $416,5182017Assets 2018: $504,224Liabilities 2018: $54,409Net Assets 2018: $449,8152018Assets 2019: $509,052Liabilities 2019: $62,719Net Assets 2019: $446,3332019Assets 2020: $498,298Liabilities 2020: $52,714Net Assets 2020: $445,5842020Assets 2021: $778,998Liabilities 2021: $325,828Net Assets 2021: $453,1702021Assets 2022: $1,033,363Liabilities 2022: $65,232Net Assets 2022: $968,1312022Assets 2023: $1,813,380Liabilities 2023: $659,427Net Assets 2023: $1,153,9532023Assets 2024: $2,281,528Liabilities 2024: $606,851Net Assets 2024: $1,674,6772024Assets 2025: $2,108,619Liabilities 2025: $463,097Net Assets 2025: $1,645,5222025

Highlighted filing

2025

Assets$2,108,619
Liabilities$463,097
Net Assets$1,645,522
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,599,391Expenses 2011: $1,599,314Net Income 2011: $772011Expenses 2012: $1,588,4772012Revenue 2013: $1,603,543Expenses 2013: $1,566,194Net Income 2013: $37,3492013Revenue 2014: $1,610,666Expenses 2014: $1,630,995Net Income 2014: -$20,3292014Revenue 2015: $1,673,738Expenses 2015: $1,659,566Net Income 2015: $14,1722015Revenue 2016: $1,695,162Expenses 2016: $1,678,397Net Income 2016: $16,7652016Revenue 2017: $1,742,946Expenses 2017: $1,778,247Net Income 2017: -$35,3012017Revenue 2018: $1,841,021Expenses 2018: $1,809,952Net Income 2018: $31,0692018Revenue 2019: $1,810,138Expenses 2019: $1,812,452Net Income 2019: -$2,3142019Revenue 2020: $1,759,324Expenses 2020: $1,752,093Net Income 2020: $7,2312020Revenue 2021: $1,540,445Expenses 2021: $1,549,100Net Income 2021: -$8,6552021Revenue 2022: $2,785,197Expenses 2022: $2,247,483Net Income 2022: $537,7142022Revenue 2023: $2,958,823Expenses 2023: $2,779,077Net Income 2023: $179,7462023Revenue 2024: $3,215,206Expenses 2024: $2,725,116Net Income 2024: $490,0902024Revenue 2025: $2,752,550Expenses 2025: $2,781,706Net Income 2025: -$29,1562025

Highlighted filing

2025

Revenue$2,752,550
Expenses$2,781,706
Net Income-$29,156
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$2,108,619
Liabilities
$463,097
Net assets
$1,645,522
Revenue
$2,752,550
Expenses
$2,781,706
Net income
-$29,156
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.11$0.46$1.65$2.75$2.78$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.28$0.61$1.67$3.22$2.73$0.49
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.66$1.15$2.96$2.78$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.03$0.07$0.97$2.79$2.25$0.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.33$0.45$1.54$1.55$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.05$0.45$1.76$1.75$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.06$0.45$1.81$1.81$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.05$0.45$1.84$1.81$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.07$0.42$1.74$1.78$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.07$0.44$1.70$1.68$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.06$0.43$1.67$1.66$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.09$0.42$1.61$1.63$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.05$0.44$1.60$1.57$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.05$0.39$1.59
2011Summary only. Only limited summary data is available for this year.$0.46$0.07$0.40$1.60$1.60$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$2,752,550
Mission and Program Overview

Mission

The organization's primary exempt purpose is to provide day care services to children of families in the surrounding neighborhoods

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$242,546$464,538▲ $221,992
Investments in Publicly Traded Securities$373,987$416,456▲ $42,469
Cash and Non-Interest-Bearing Accounts$465,220$392,351▼ $72,869
Savings and Temporary Cash Investments$153,001$353,090▲ $200,089
Land, Buildings, and Equipment, Net$168,657$123,343▼ $45,314
Prepaid Expenses and Deferred Charges$17,096$6,887▼ $10,209
Total Assets$2,281,528$2,108,619▼ $172,909
Other Assets Total$861,021$351,954▼ $509,067
Liabilities
Other Liabilities$498,763$381,236▼ $117,527
Accounts Payable and Accrued Expenses$108,088$81,861▼ $26,227
Total Liabilities$606,851$463,097▼ $143,754
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,674,677$1,645,522▼ $29,155
Total Net Assets Fund Balance$1,674,677$1,645,522▼ $29,155
Total Liabilities and Net Assets / Fund Balance$2,281,528$2,108,619▼ $172,909

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$118,923$586,562$705,485
Land$4,420-$4,420
Other Assets Org$351,954--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Anel GuzmanExecutive DirectorFT$111,259$111,259

Board Members and Trustees

NameTitle
Hanna KromahPresident
Kiarra MorrisVice President
Celeste HamiltonDirector
Ebony WhiteClerk
Raydairis FelizSecretary
Lysbette SantanaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$201,774
Program Service Revenue
$2,508,219
Investment Income
$42,557
Other Revenue
$0
All Other Contributions
$201,774
Change in Net Assets
$-29,156

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,752,550
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,752,550
Total Revenue per Form 990
$2,752,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,025,758
Other Expenses$755,948
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,441,877$160,209-$1,602,086
Other Employee Benefits$147,321$16,369-$163,690
Occupancy$135,710$23,949-$159,659
Payroll Taxes$133,851$14,872-$148,723
Current Officers, Directors, Trustees, and Key Employees$100,133$11,126-$111,259
Insurance$58,625$10,345-$68,970
Office Expenses$47,653$8,409-$56,062
Depreciation Depletion$42,998$7,588-$50,586
Fees for Services Legal$35,849$6,326-$42,175
All Other Expenses$33,618$5,932-$39,550
Other Expenses$20,794$3,670-$24,464
Advertising$8,459$1,493-$9,952
Total Functional Expenses$2,471,180$310,526$0$2,781,706

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,781,706
Total Expenses per Audited Statements$2,781,706
Total Expenses per Form 990$2,781,706
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
Lease Liability$381,236
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

“Organization's process to review form 990 the form 990 is reviewed by the treasurer, president and executive director prior to filing and approved by the board of directors”

Form 990, Part VI, Section B, Line 12

“The organization enforces its conflict of interest policy through required annual and ongoing disclosures, documented review by the board or a designated committee, and mandatory recusal from any related discussion or vote. Disclosures, decisions, and recusals are recorded and retained, and failures to disclose or recuse may result in corrective or disciplinary action.”

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

“The organization determines compensation for officers and key employees through a documented, independent review process. Compensation is proposed using relevant factors (such as role scope, experience, performance, and budget) and supported by comparability data (e.g., salary surveys, benchmarking, or comparable organizations). The proposed compensation is reviewed and approved in advance by the board or a designated committee composed of individuals without conflicts of interest, with any conflicted person recused from discussion and voting. The organization documents the decision, data relied upon, and approvals in meeting minutes or a written memo, and reviews compensation periodically to ensure it remains reasonable and aligned with the organization's needs.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation financial statements are available, to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Salem Community Child Care Inc
EIN
04-2743056
Phone
9787443479
Address
PO BOX 8, SALEM, MA 01902

Signing Officer

Name
Anel Guzman
Title
Executive Director
Phone
9786858540
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anel Guzman
Formed
1981
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
52
Volunteers
0

Preparer

Firm
Raffol and Company Inc
Address
105 CHESTNUT STREET SUITE 11, NEEDHAM, MA 02492
Preparer
Jonathan Vitale
Phone
7814444926
Supplemental Narrative

Financial Statement Notes

Part X

“Management has determined that the organization does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the organizations' tax returns will not be challenged by the taxing authorities and that the oranizations will not be subject to additional tax, penalties, and interest as a result of such challenge. Generally,the organizations' tax returns remain open for three years for both federal and massachusetts state income tax examination.”

Raw XML Appendix388 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/BOYAmt0108088
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt081861
IRS990/AccountsReceivableGrp/BOYAmt0242546
IRS990/AccountsReceivableGrp/EOYAmt0464538
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE DAY CARE SERVICES TO CHILDREN OF FAMILIES IN THE SURROUNDING NEIGHBORHOODS
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01493
IRS990/AdvertisingGrp/ProgramServicesAmt08459
IRS990/AdvertisingGrp/TotalAmt09952
IRS990/AllOtherContributionsAmt0201774
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05932
IRS990/AllOtherExpensesGrp/ProgramServicesAmt033618
IRS990/AllOtherExpensesGrp/TotalAmt039550
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum09787443479
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 8
IRS990/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001970
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0465220
IRS990/CashNonInterestBearingGrp/EOYAmt0392351
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011126
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0100133
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0111259
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0201774
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt042557
IRS990/CYOtherExpensesAmt0755948
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02508219
IRS990/CYRevenuesLessExpensesAmt0-29156
IRS990/CYSalariesCompEmpBnftPaidAmt02025758
IRS990/CYTotalExpensesAmt02781706
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02752550
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07588
IRS990/DepreciationDepletionGrp/ProgramServicesAmt042998
IRS990/DepreciationDepletionGrp/TotalAmt050586
IRS990/Desc0PROVIDING CHILD CARE FOR CHILDREN FROM THE SURROUNDING NEIGHBORHOODS
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt052
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02471180
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06326
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt035849
IRS990/FeesForServicesLegalGrp/TotalAmt042175
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0HANNA KROMAH
IRS990/Form990PartVIISectionAGrp/PersonNm1KIARRA MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm2LYSBETTE SANTANA
IRS990/Form990PartVIISectionAGrp/PersonNm3EBONY WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm4RAYDAIRIS FELIZ
IRS990/Form990PartVIISectionAGrp/PersonNm5CELESTE HAMILTON
IRS990/Form990PartVIISectionAGrp/PersonNm6ANEL GUZMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6111259
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02752550
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010345
IRS990/InsuranceGrp/ProgramServicesAmt058625
IRS990/InsuranceGrp/TotalAmt068970
IRS990/InvestmentIncomeGrp/ExclusionAmt042557
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt042557
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0373987
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0416456
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0586562
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0168657
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0123343
IRS990/LandBldgEquipCostOrOtherBssAmt0709905
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE DAY CARE SERVICES TO CHILDREN OF FAMILIES IN THE SURROUNDING NEIGHBORHOODS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01674677
IRS990/NetAssetsOrFundBalancesEOYAmt01645522
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01674677
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01645522
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt023949
IRS990/OccupancyGrp/ProgramServicesAmt0135710
IRS990/OccupancyGrp/TotalAmt0159659
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08409
IRS990/OfficeExpensesGrp/ProgramServicesAmt047653
IRS990/OfficeExpensesGrp/TotalAmt056062
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0861021
IRS990/OtherAssetsTotalGrp/EOYAmt0351954
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016369
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0147321
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0163690
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3TRANSPORTATION FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021379
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110882
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27977
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33670
IRS990/OtherExpensesGrp/ProgramServicesAmt0121147
IRS990/OtherExpensesGrp/ProgramServicesAmt197941
IRS990/OtherExpensesGrp/ProgramServicesAmt245204
IRS990/OtherExpensesGrp/ProgramServicesAmt320794
IRS990/OtherExpensesGrp/TotalAmt0142526
IRS990/OtherExpensesGrp/TotalAmt1108823
IRS990/OtherExpensesGrp/TotalAmt253181
IRS990/OtherExpensesGrp/TotalAmt324464
IRS990/OtherLiabilitiesGrp/BOYAmt0498763
IRS990/OtherLiabilitiesGrp/EOYAmt0381236
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0160209
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01441877
IRS990/OtherSalariesAndWagesGrp/TotalAmt01602086
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014872
IRS990/PayrollTaxesGrp/ProgramServicesAmt0133851
IRS990/PayrollTaxesGrp/TotalAmt0148723
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017096
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06887
IRS990/PrincipalOfficerNm0ANEL GUZMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0GOVERNMENT CONTRACTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt02508219
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02508219
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt064469
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017791
IRS990/PYOtherExpensesAmt0777929
IRS990/PYOtherRevenueAmt0397036
IRS990/PYProgramServiceRevenueAmt02735910
IRS990/PYRevenuesLessExpensesAmt0490090
IRS990/PYSalariesCompEmpBnftPaidAmt01947187
IRS990/PYTotalExpensesAmt02725116
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03215206
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-29156
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02688332
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0153001
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0353090
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02572437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02572437
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02572437
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02572437
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02572437
IRS990ScheduleA/TotalSupportAmt02572437
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/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02781706
IRS990ScheduleD/LandGrp/BookValueAmt04420
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04420
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0351954
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE OF ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0118923
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0586562
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0705485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0381236
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02752550
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE ORGANIZATIONS' TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE ORANIZATIONS WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. GENERALLY,THE ORGANIZATIONS' TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR BOTH FEDERAL AND MASSACHUSETTS STATE INCOME TAX EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0123343
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0351954
IRS990ScheduleD/TotalExpensesPerForm990Amt02781706
IRS990ScheduleD/TotalLiabilityAmt0381236
IRS990ScheduleD/TotalRevenuePerForm990Amt02752550
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02752550
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02781706
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FORM 990 IS REVIEWED BY THE TREASURER, PRESIDENT AND EXECUTIVE DIRECTOR PRIOR TO FILING AND APPROVED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY THROUGH REQUIRED ANNUAL AND ONGOING DISCLOSURES, DOCUMENTED REVIEW BY THE BOARD OR A DESIGNATED COMMITTEE, AND MANDATORY RECUSAL FROM ANY RELATED DISCUSSION OR VOTE. DISCLOSURES, DECISIONS, AND RECUSALS ARE RECORDED AND RETAINED, AND FAILURES TO DISCLOSE OR RECUSE MAY RESULT IN CORRECTIVE OR DISCIPLINARY ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DETERMINES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES THROUGH A DOCUMENTED, INDEPENDENT REVIEW PROCESS. COMPENSATION IS PROPOSED USING RELEVANT FACTORS (SUCH AS ROLE SCOPE, EXPERIENCE, PERFORMANCE, AND BUDGET) AND SUPPORTED BY COMPARABILITY DATA (E.G., SALARY SURVEYS, BENCHMARKING, OR COMPARABLE ORGANIZATIONS). THE PROPOSED COMPENSATION IS REVIEWED AND APPROVED IN ADVANCE BY THE BOARD OR A DESIGNATED COMMITTEE COMPOSED OF INDIVIDUALS WITHOUT CONFLICTS OF INTEREST, WITH ANY CONFLICTED PERSON RECUSED FROM DISCUSSION AND VOTING. THE ORGANIZATION DOCUMENTS THE DECISION, DATA RELIED UPON, AND APPROVALS IN MEETING MINUTES OR A WRITTEN MEMO, AND REVIEWS COMPENSATION PERIODICALLY TO ENSURE IT REMAINS REASONABLE AND ALIGNED WITH THE ORGANIZATION'S NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FINANCIAL STATEMENTS ARE AVAILABLE, TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02281528
IRS990/TotalAssetsEOYAmt02108619
IRS990/TotalAssetsGrp/BOYAmt02281528
IRS990/TotalAssetsGrp/EOYAmt02108619
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0201774
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0310526
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02471180
IRS990/TotalFunctionalExpensesGrp/TotalAmt02781706
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0606851
IRS990/TotalLiabilitiesEOYAmt0463097
IRS990/TotalLiabilitiesGrp/BOYAmt0606851
IRS990/TotalLiabilitiesGrp/EOYAmt0463097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01674677
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01645522
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02471180
IRS990/TotalProgramServiceRevenueAmt02508219
IRS990/TotalReportableCompFromOrgAmt0111259
IRS990/TotalRevenueGrp/ExclusionAmt02550776
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02752550
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02281528
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02108619
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 8
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001902
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SALEMCOMMUNITYCHILDCARECENTER.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANEL GUZMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09786858540
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM COMMUNITY CHILD CARE INC
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0042743056
ReturnHeader/Filer/PhoneNum09787443479
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001902
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471096596
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAFFOL AND COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0105 CHESTNUT STREET SUITE 11
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEEDHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002492
ReturnHeader/PreparerPersonGrp/PhoneNum07814444926
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JONATHAN VITALE
ReturnHeader/ReturnTs02026-01-15T12:12:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.