Civic Intelligence

Family Day Care Program Inc.

990 • Fiscal year 2017 • EIN 04-2761633

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 09, 2017

Organization ProfileFAMILYDAYCAREPROGRAM.COM

View Organization Page

120 MT Hope StreetRoslindale, MA 02131

(617) 323-6899

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.35x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.27x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

56th percentile

5.0%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

50th percentile

$63,517

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

61st percentile

7.0%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

48th percentile

3.7%

Faster revenue growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$1,996,224

Up $131,410 (+7.0%) from 2016

Net Assets

Up

$1,306,886

Up $128,711 (+11%) from 2016

Liabilities

Up

$689,338

Up $2,699 (+0.4%) from 2016

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin56th percentile

Revenue

Up

$2,569,252

Up $90,844 (+3.7%) from 2016

Expenses

Up

$2,440,541

Up $94,544 (+4.0%) from 2016

Net Income

Down

$128,711

Down $3,700 (-2.8%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,721,043Liabilities 2010: $807,846Net Assets 2010: $913,1972010Assets 2011: $1,724,891Liabilities 2011: $747,206Net Assets 2011: $977,6852011Assets 2012: $1,675,011Liabilities 2012: $715,294Net Assets 2012: $959,7172012Assets 2013: $1,769,016Liabilities 2013: $758,647Net Assets 2013: $1,010,3692013Assets 2014: $1,787,005Liabilities 2014: $695,906Net Assets 2014: $1,091,0992014Assets 2015: $1,664,544Liabilities 2015: $618,780Net Assets 2015: $1,045,7642015Assets 2016: $1,864,814Liabilities 2016: $686,639Net Assets 2016: $1,178,1752016Assets 2017: $1,996,224Liabilities 2017: $689,338Net Assets 2017: $1,306,8862017Assets 2018: $1,938,706Liabilities 2018: $654,735Net Assets 2018: $1,283,9712018Assets 2019: $2,058,163Liabilities 2019: $667,184Net Assets 2019: $1,390,9792019Assets 2020: $2,336,723Liabilities 2020: $653,441Net Assets 2020: $1,683,2822020Assets 2021: $2,365,480Liabilities 2021: $573,444Net Assets 2021: $1,792,0362021Assets 2022: $2,216,990Liabilities 2022: $410,290Net Assets 2022: $1,806,7002022Assets 2023: $2,424,378Liabilities 2023: $486,322Net Assets 2023: $1,938,0562023Assets 2024: $3,245,968Liabilities 2024: $1,087,210Net Assets 2024: $2,158,7582024

Highlighted filing

2017

Assets$1,996,224
Liabilities$689,338
Net Assets$1,306,886
Open 2017 Filing

Operations Trend

Revenue Growth48th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,876,6512010Expenses 2011: $2,522,1962011Expenses 2012: $2,407,9232012Revenue 2013: $2,295,010Expenses 2013: $2,244,358Net Income 2013: $50,6522013Revenue 2014: $2,505,163Expenses 2014: $2,424,433Net Income 2014: $80,7302014Revenue 2015: $2,412,497Expenses 2015: $2,457,832Net Income 2015: -$45,3352015Revenue 2016: $2,478,408Expenses 2016: $2,345,997Net Income 2016: $132,4112016Revenue 2017: $2,569,252Expenses 2017: $2,440,541Net Income 2017: $128,7112017Revenue 2018: $2,415,589Expenses 2018: $2,438,504Net Income 2018: -$22,9152018Revenue 2019: $3,016,941Expenses 2019: $2,909,933Net Income 2019: $107,0082019Revenue 2020: $3,646,512Expenses 2020: $3,354,209Net Income 2020: $292,3032020Revenue 2021: $2,780,745Expenses 2021: $2,671,991Net Income 2021: $108,7542021Revenue 2022: $2,847,048Expenses 2022: $2,832,384Net Income 2022: $14,6642022Revenue 2023: $3,679,973Expenses 2023: $3,548,617Net Income 2023: $131,3562023Revenue 2024: $4,792,723Expenses 2024: $4,572,021Net Income 2024: $220,7022024

Highlighted filing

2017

Revenue$2,569,252
Expenses$2,440,541
Net Income$128,711
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$2,578,451
Mission and Program Overview

Mission

Provide quality comprehensive day care services in a home environment

Referral service offering in-home child care and provider training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$841,486$825,047▼ $16,439
Cash and Non-Interest-Bearing Accounts$657,121$632,763▼ $24,358
Accounts Receivable$137,578$324,739▲ $187,161
Savings and Temporary Cash Investments$185,121$198,352▲ $13,231
Prepaid Expenses and Deferred Charges$43,508$15,323▼ $28,185
Total Assets$1,864,814$1,996,224▲ $131,410
Liabilities
Mortgage Notes Payable Secured by Investment Property$473,830$445,670▼ $28,160
Accounts Payable and Accrued Expenses$178,570$209,429▲ $30,859
Other Liabilities$34,239$34,239→ $0
Total Liabilities$686,639$689,338▲ $2,699
Net Assets / Fund Balance
Unrestricted Net Assets$1,178,175$1,306,886▲ $128,711
Total Net Assets Fund Balance$1,178,175$1,306,886▲ $128,711
Total Liabilities and Net Assets / Fund Balance$1,864,814$1,996,224▲ $131,410

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,969$250,175$691,144
Land$384,078-$384,078
Equipment$0$37,908$37,908
Other Land Buildings$0$12,905$12,905
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea CoxExecutive OfficerFT$53,757$9,760$63,517
Robert PollardChief Financial OfficerFT$53,775$2,668$56,443
Jean SilvaSecretary/directorFT$34,883-$34,883

Board Members and Trustees

NameTitle
Harriet KochPresident
J Pete SimonsDirector
Peter BenfieldDirector
Stephen Von LichtenbergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,561,900
Investment Income
$55
Other Revenue
$7,297
Change in Net Assets
$128,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,569,252
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,199
Total Revenue per Audited Statements
$2,578,451
Total Revenue per Form 990
$2,569,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,165,675
Salaries, Compensation, and Employee Benefits$274,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$118,161-$118,161
Other Salaries and Wages$113,172--$113,172
Fees for Services Management$61,183$14,235-$75,418
Fees for Services Accounting-$35,150-$35,150
Office Expenses$20,106$9,139-$29,245
Occupancy$18,819$6,609-$25,428
Insurance$9,555$14,726-$24,281
Payroll Taxes$10,357$10,813-$21,170
Interest$14,358$2,357-$16,715
Other Employee Benefits$7,641$7,978-$15,619
Depreciation Depletion$11,302$2,052-$13,354
Pension Plan Contributions$3,299$3,445-$6,744
Other Expenses$3,350$11,368-$3,350
Fees for Services Legal-$2,098-$2,098
Total Functional Expenses$2,201,904$238,637$0$2,440,541

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,449,740
Expenses per Audited Statements$2,440,541
Total Expenses per Form 990$2,440,541
Expenses Not Reported on Form 990$9,199
Expenses Not Reported on Financial Statements$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
Reimbursable Grants$33,689
Security Deposit and Prepaid Rent$550
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the board”

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

“The form 990 is reviewed by the director of operations.”

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

“Board of directors are required to sign a conflict of interest statement each year.”

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

“The board of directors examined data from several personnel agencies when deciding if the director of operation's salary is competitive.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE ON REQUEST”

Filing and Contact Details

Filer

Filer Name
Family Day Care Program Inc
EIN
04-2761633
Phone
6173236899
Address
120 MT HOPE STREET, ROSLINDALE, MA 02131

Signing Officer

Name
Harriet Koch
Title
President
Phone
6173236899
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harriet Koch
Formed
1982
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
5
Volunteers
0

Preparer

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

Financial Statement Notes

PART X, LINE 2:

“The agency is exempt from federal income taxes as an organization formed for charitable purposes under section 501(c)(3) of the internal revenue code. The agency is also exempt from state income taxes. Donors may deduct contributions made to the agency within the internal revenue code regulations. The agency 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 agency'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 (2013-2015) or expected to be taken in the agency's 2016 tax returns. The agency identifies its major tax jurisdictions as u.s. Federal and the commonwealth of massachusetts; however, the agency 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 agency 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 june 30, 2017.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 9,199.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 9,199.”

Raw XML AppendixShowing 400 of 463 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd01
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010813
IRS990/PayrollTaxesGrp/ProgramServicesAmt010357
IRS990/PayrollTaxesGrp/TotalAmt021170
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03445
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03299
IRS990/PensionPlanContributionsGrp/TotalAmt06744
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt043508
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015323
IRS990/PrincipalOfficerNm0HARRIET KOCH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc1PARENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02417976
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1143924
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02417976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1143924
IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORTIVE PROGRAM - OFFERS DIRECT CARE AND SUPERVISION FOR CHILDREN OF HIGH RISK YOUTH PARENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0840811
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01052577
IRS990/ProgSrvcAccomActy3Grp/Desc0TEEN PARENT PROGRAM - OFFERS DIRECT CARE, PROTECTION, AND SUPERVISION FOR CHILDREN OF TEEN PARENTS DURING SOME PORTION OF THE DAY ON A REGULAR BASIS WHEN PARENTS ARE UNABLE TO CARE FOR THEM
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0268379
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0280451
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt051
IRS990/PYOtherExpensesAmt02112547
IRS990/PYOtherRevenueAmt0703
IRS990/PYProgramServiceRevenueAmt02477654
IRS990/PYRevenuesLessExpensesAmt0132411
IRS990/PYSalariesCompEmpBnftPaidAmt0233450
IRS990/PYTotalExpensesAmt02345997
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02478408
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd01
IRS990/ReconcilationRevenueExpnssAmt0128711
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04001
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01224763
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0185121
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0198352
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07813
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07976
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08126
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt037221
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02561900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02477654
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02404684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02497164
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02286884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt012228286
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07813
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07976
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt037221
IRS990ScheduleA/InvestmentIncomeCYPct00.00300
IRS990ScheduleA/InvestmentIncomePYPct00.00310
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0-2599
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0-6048
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0-8647
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03296
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0151
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt023
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03470
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99740
IRS990ScheduleA/PublicSupportPY509Pct00.99730
IRS990ScheduleA/PublicSupportTotal509Amt012228286
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02561900
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02477654
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02404684
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02497164
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02286884
IRS990ScheduleA/Total509Grp/TotalAmt012228286
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02569252
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02478408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02412497
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02505163
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02295010
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012260330
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0440969
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0250175
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0691144
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037908
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037908
IRS990ScheduleD/ExpensesNotReportedAmt09199
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02440541
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0384078
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0384078
IRS990ScheduleD/OtherExpensesIncludedAmt09199
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012905
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt133689
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT AND PREPAID RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REIMBURSABLE GRANTS
IRS990ScheduleD/OtherRevenueAmt09199
IRS990ScheduleD/RevenueNotReportedAmt09199
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02569252
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION FORMED FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE AGENCY IS ALSO EXEMPT FROM STATE INCOME TAXES. DONORS MAY DEDUCT CONTRIBUTIONS MADE TO THE AGENCY WITHIN THE INTERNAL REVENUE CODE REGULATIONS. THE AGENCY 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 AGENCY'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 (2013-2015) OR EXPECTED TO BE TAKEN IN THE AGENCY'S 2016 TAX RETURNS. THE AGENCY IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS U.S. FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS; HOWEVER, THE AGENCY 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 AGENCY 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 JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 9,199.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 9,199.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0825047
IRS990ScheduleD/TotalExpensesPerForm990Amt02440541
IRS990ScheduleD/TotalLiabilityAmt034239
IRS990ScheduleD/TotalRevenuePerForm990Amt02569252
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02578451
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02449740
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE DIRECTOR OF OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS EXAMINED DATA FROM SEVERAL PERSONNEL AGENCIES WHEN DECIDING IF THE DIRECTOR OF OPERATION'S SALARY IS COMPETITIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01864814
IRS990/TotalAssetsEOYAmt01996224
IRS990/TotalAssetsGrp/BOYAmt01864814
IRS990/TotalAssetsGrp/EOYAmt01996224
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0238637
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02201904
IRS990/TotalFunctionalExpensesGrp/TotalAmt02440541
IRS990/TotalGrossUBIAmt0-2599
IRS990/TotalLiabilitiesBOYAmt0686639
IRS990/TotalLiabilitiesEOYAmt0689338
IRS990/TotalLiabilitiesGrp/BOYAmt0686639
IRS990/TotalLiabilitiesGrp/EOYAmt0689338

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,996,224
Liabilities
$689,338
Net assets
$1,306,886
Revenue
$2,569,252
Expenses
$2,440,541
Net income
$128,711
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.25$1.09$2.16$4.79$4.57$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.42$0.49$1.94$3.68$3.55$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.41$1.81$2.85$2.83$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.57$1.79$2.78$2.67$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.65$1.68$3.65$3.35$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.67$1.39$3.02$2.91$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.65$1.28$2.42$2.44$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.00$0.69$1.31$2.57$2.44$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.69$1.18$2.48$2.35$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.62$1.05$2.41$2.46$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.79$0.70$1.09$2.51$2.42$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.76$1.01$2.30$2.24$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.72$0.96$2.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.75$0.98$2.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.81$0.91$2.88