Civic Intelligence

Winchester After School Program

990 • Fiscal year 2017 • EIN 04-2749765

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 22, 2018

Organization ProfileWWW.KIDSCORNERWINCHESTER.ORG
263 Main StreetWinchester, MA 01890

(781) 721-1514

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$637,525

Up $9,727 (+1.5%) from 2016

Net Assets

Up

$475,226

Up $25,716 (+5.7%) from 2016

Liabilities

Down

$162,299

Down $15,989 (-9.0%) from 2016

Revenue And Expenses

Revenue

Up

$1,118,877

Up $65,392 (+6.2%) from 2016

Expenses

Up

$1,093,161

Up $105,882 (+11%) from 2016

Net Income

Down

$25,716

Down $40,490 (-61%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $477,950Liabilities 2011: $95,759Net Assets 2011: $382,1912011Assets 2012: $527,751Liabilities 2012: $115,334Net Assets 2012: $412,4172012Assets 2013: $547,387Liabilities 2013: $127,705Net Assets 2013: $419,6822013Assets 2014: $541,214Liabilities 2014: $145,771Net Assets 2014: $395,4432014Assets 2015: $564,401Liabilities 2015: $181,097Net Assets 2015: $383,3042015Assets 2016: $627,798Liabilities 2016: $178,288Net Assets 2016: $449,5102016Assets 2017: $637,525Liabilities 2017: $162,299Net Assets 2017: $475,2262017Assets 2018: $595,028Liabilities 2018: $125,319Net Assets 2018: $469,7092018Assets 2019: $649,045Liabilities 2019: $162,625Net Assets 2019: $486,4202019Assets 2020: $597,552Liabilities 2020: $216,752Net Assets 2020: $380,8002020Assets 2021: $669,393Liabilities 2021: $435,652Net Assets 2021: $233,7412021Assets 2022: $827,030Liabilities 2022: $154,562Net Assets 2022: $672,4682022Assets 2023: $920,670Liabilities 2023: $150,453Net Assets 2023: $770,2172023Assets 2024: $944,733Liabilities 2024: $245,058Net Assets 2024: $699,6752024

Highlighted filing

2017

Assets$637,525
Liabilities$162,299
Net Assets$475,226
Open 2017 Filing

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $673,389Expenses 2011: $661,648Net Income 2011: $11,7412011Expenses 2012: $745,9892012Revenue 2013: $786,581Expenses 2013: $779,316Net Income 2013: $7,2652013Revenue 2014: $882,528Expenses 2014: $906,767Net Income 2014: -$24,2392014Revenue 2015: $919,298Expenses 2015: $931,437Net Income 2015: -$12,1392015Revenue 2016: $1,053,485Expenses 2016: $987,279Net Income 2016: $66,2062016Revenue 2017: $1,118,877Expenses 2017: $1,093,161Net Income 2017: $25,7162017Revenue 2018: $1,130,459Expenses 2018: $1,135,976Net Income 2018: -$5,5172018Revenue 2019: $1,263,820Expenses 2019: $1,247,109Net Income 2019: $16,7112019Revenue 2020: $1,004,337Expenses 2020: $1,109,957Net Income 2020: -$105,6202020Revenue 2021: $984,097Expenses 2021: $1,131,156Net Income 2021: -$147,0592021Revenue 2022: $1,729,760Expenses 2022: $1,291,033Net Income 2022: $438,7272022Revenue 2023: $1,583,845Expenses 2023: $1,486,096Net Income 2023: $97,7492023Revenue 2024: $1,580,190Expenses 2024: $1,650,732Net Income 2024: -$70,5422024

Highlighted filing

2017

Revenue$1,118,877
Expenses$1,093,161
Net Income$25,716
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 22, 2018
Return Version
2016v3.1
Gross Receipts
$1,123,442
Mission and Program Overview

Mission

To provide the highest quality after school programming possible. Through structured and unstructured activities we strive to help children develop socially, emotionally, physically, and creatively.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$438,524$464,434▲ $25,910
Land, Buildings, and Equipment, Net$122,752$105,063▼ $17,689
Cash and Non-Interest-Bearing Accounts$51,364$57,682▲ $6,318
Prepaid Expenses and Deferred Charges$15,158$10,346▼ $4,812
Total Assets$627,798$637,525▲ $9,727
Liabilities
Accounts Payable and Accrued Expenses$99,126$95,349▼ $3,777
Deferred Revenue$79,162$66,950▼ $12,212
Total Liabilities$178,288$162,299▼ $15,989
Net Assets / Fund Balance
Unrestricted Net Assets$449,510$475,226▲ $25,716
Total Net Assets Fund Balance$449,510$475,226▲ $25,716
Total Liabilities and Net Assets / Fund Balance$627,798$637,525▲ $9,727

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$91,842$74,260$166,102
Equipment$13,221$48,620$61,841
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew GentzowExecutive DiFT$89,630$36,689$126,319

Board Members and Trustees

NameTitle
Colleen LowenbergPresident
Caroline ChevalierDirector
Dan FassDirector
Irina PuscasuDirector
Joanne CrooksDirector
Mary Kate KelleyDirector
Ruth RosenholtzDirector
Shujen WangDirector
Stephen KolbergDirector
Hong YuSecretary
Alice AizawaTreasurer
TARA O'MEARAVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,998
Program Service Revenue
$1,094,037
Investment Income
$909
Other Revenue
$3,933
All Other Contributions
$15,378
Change in Net Assets
$25,716

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,118,201
Revenue Not Reported on Financial Statements
$676
Revenue Not Reported on Form 990
$4,565
Other Revenue Adjustments
$676
Total Revenue per Audited Statements
$1,122,766
Total Revenue per Form 990
$1,118,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$707,332
Other Expenses$385,153
Total Fundraising Expense$10,407
Grants and Similar Amounts Paid$676
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$447,354-$2,697$450,051
Current Officers, Directors, Trustees, and Key Employees$35,198$98,554$7,040$140,792
Other Expenses$69,061--$69,061
Other Employee Benefits$67,784--$67,784
Office Expenses-$67,696-$67,696
Occupancy$54,444--$54,444
Payroll Taxes$38,943$6,277$670$45,890
Travel$34,020--$34,020
Depreciation Depletion$20,508--$20,508
Fees for Services Accounting-$12,750-$12,750
Insurance$8,468$1,620-$10,088
Conferences and Meetings$7,313--$7,313
Advertising-$6,118-$6,118
Information Technology-$5,739-$5,739
Fees for Services Other-$5,000-$5,000
Pension Plan Contributions$2,815--$2,815
Grants to Domestic Individuals$676--$676
Total Functional Expenses$879,000$203,754$10,407$1,093,161

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,097,050
Total Expenses per Form 990$1,093,161
Expenses per Audited Statements$1,092,485
Expenses Not Reported on Form 990$4,565
Expenses Not Reported on Financial Statements$676
Other Expense Adjustments$676
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,498
Fundraising Direct Expenses$4,565
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

“The treasurer and treasurer-elect, and the executive director, contemporaneously review the form 990 before it is filed. Copies are made and reviewed at the next regularly scheduled board meeting.”

Form 990, Page 6, Part VI, Line 15A

“The executive director's salary is based on comparable rates of pay for similar positions at other organizations. Raises are based on performance. As approved by the board, the executive director's salary increase will be equivalent to the highest raise received by the teachers. Factors include performance, fiscal responsibility, and the overall success of the program. Executive director compensation is discussed at the june board meeting, without the executive director present. A majority vote is required to approve any increase in salary.”

Form 990, Page 6, Part VI, Line 15B

“Officers, with the exception of the executive director, are not compensated. Teachers' salaries are determined based on expertise, performance, and budgetary restraints. The board has delegated the responsibility of determining compensation for teachers and other employees to the executive director. The executive director makes official employment offers to the teachers based on a board-approved budget salary scale.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Winchester After School Program
EIN
04-2749765
Phone
7817211514
Address
263 MAIN STREET, WINCHESTER, MA 01890
Doing Business As
KIDS' CORNER

Signing Officer

Name
Andrew Gentzow
Title
Executive Director
Phone
7817211514
Signed
2018-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Gentzow
Formed
1981
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
32
Volunteers
15

Preparer

Firm
Worthington Hughes & Hoar Pc
Address
400 W CUMMINGS PARK STE 3000, WOBURN, MA 01801-6592
Preparer
Stephen J Hoar
Phone
7813053534
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Accounting principles generally accepted in the united states of america require that a tax position be recognized or derecognized based on a more than likely or not threshold. This applies to tax positions taken or expected to be taken on a tax return. The organization regularly assesses the potential settlement outcome resulting from income tax examinations. The organization does not believe that there are any uncertain tax positions that require recognition in its financial statements. As of the date of this report, the statute of limitations for examination by the federal and massachusetts taxing authorities is open for the organization's tax returns for the fiscal years ended august 31, 2014 through 2017.”

Schedule D, Page 4, Part XI, Line 2D

“Fundraising event costs 4,565”

Schedule D, Page 4, Part XI, Line 4B

“SCHOLARSHIPS 676”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising event costs 4,565”

Schedule D, Page 4, Part XII, Line 4B

“SCHOLARSHIPS 676”

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc0FIELD TRIPS & CLUBS
IRS990/OtherExpensesGrp/Desc1CLASSROOM & FOOD SUPPLIES
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IRS990/PayrollTaxesGrp/TotalAmt045890
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02815
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IRS990/PrincipalOfficerNm0ANDREW GENTZOW
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND RELATED FEES
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0676
IRS990ScheduleD/RevenueSubtotalAmt01118201
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A MORE THAN LIKELY OR NOT THRESHOLD. THIS APPLIES TO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE ORGANIZATION REGULARLY ASSESSES THE POTENTIAL SETTLEMENT OUTCOME RESULTING FROM INCOME TAX EXAMINATIONS. THE ORGANIZATION DOES NOT BELIEVE THAT THERE ARE ANY UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN ITS FINANCIAL STATEMENTS. AS OF THE DATE OF THIS REPORT, THE STATUTE OF LIMITATIONS FOR EXAMINATION BY THE FEDERAL AND MASSACHUSETTS TAXING AUTHORITIES IS OPEN FOR THE ORGANIZATION'S TAX RETURNS FOR THE FISCAL YEARS ENDED AUGUST 31, 2014 THROUGH 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT COSTS 4,565
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS 676
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EVENT COSTS 4,565
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4SCHOLARSHIPS 676
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01097050
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DISCLOSES ITS NON-DISCRIMINATORY POLICY IN ALL OF ITS PROMOTIONAL AND REGISTRATION MATERIALS, WITHIN ALL ADVERTISEMENTS, AND ON ITS WEBSITE WWW.KIDSCORNERWINCHESTER.ORG.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER AND TREASURER-ELECT, AND THE EXECUTIVE DIRECTOR, CONTEMPORANEOUSLY REVIEW THE FORM 990 BEFORE IT IS FILED. COPIES ARE MADE AND REVIEWED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S SALARY IS BASED ON COMPARABLE RATES OF PAY FOR SIMILAR POSITIONS AT OTHER ORGANIZATIONS. RAISES ARE BASED ON PERFORMANCE. AS APPROVED BY THE BOARD, THE EXECUTIVE DIRECTOR'S SALARY INCREASE WILL BE EQUIVALENT TO THE HIGHEST RAISE RECEIVED BY THE TEACHERS. FACTORS INCLUDE PERFORMANCE, FISCAL RESPONSIBILITY, AND THE OVERALL SUCCESS OF THE PROGRAM. EXECUTIVE DIRECTOR COMPENSATION IS DISCUSSED AT THE JUNE BOARD MEETING, WITHOUT THE EXECUTIVE DIRECTOR PRESENT. A MAJORITY VOTE IS REQUIRED TO APPROVE ANY INCREASE IN SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS, WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR, ARE NOT COMPENSATED. TEACHERS' SALARIES ARE DETERMINED BASED ON EXPERTISE, PERFORMANCE, AND BUDGETARY RESTRAINTS. THE BOARD HAS DELEGATED THE RESPONSIBILITY OF DETERMINING COMPENSATION FOR TEACHERS AND OTHER EMPLOYEES TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR MAKES OFFICIAL EMPLOYMENT OFFERS TO THE TEACHERS BASED ON A BOARD-APPROVED BUDGET SALARY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0637525
IRS990/TotalAssetsGrp/BOYAmt0627798
IRS990/TotalAssetsGrp/EOYAmt0637525
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0879000
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01094037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01118877
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0627798

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$637,525
Liabilities
$162,299
Net assets
$475,226
Revenue
$1,118,877
Expenses
$1,093,161
Net income
$25,716
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.94$0.25$0.70$1.58$1.65$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.15$0.77$1.58$1.49$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.15$0.67$1.73$1.29$0.44
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.44$0.23$0.98$1.13$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.22$0.38$1.00$1.11$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.16$0.49$1.26$1.25$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.13$0.47$1.13$1.14$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.64$0.16$0.48$1.12$1.09$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.18$0.45$1.05$0.99$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.18$0.38$0.92$0.93$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.15$0.40$0.88$0.91$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.13$0.42$0.79$0.78$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.12$0.41$0.75
2011Summary only. Only limited summary data is available for this year.$0.48$0.10$0.38$0.67$0.66$0.01