Civic Intelligence

Family Day Care Program Inc.

990 • Fiscal year 2019 • EIN 04-2761633

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 21, 2019

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

0.32x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.22x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

51st percentile

3.5%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$64,604

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

59th percentile

6.2%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

78th percentile

25%

Faster revenue growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,058,163

Up $119,457 (+6.2%) from 2018

Net Assets

Up

$1,390,979

Up $107,008 (+8.3%) from 2018

Liabilities

Up

$667,184

Up $12,449 (+1.9%) from 2018

Revenue

Up

$3,016,941

Up $601,352 (+25%) from 2018

Expenses

Up

$2,909,933

Up $471,429 (+19%) from 2018

Net Income

Up

$107,008

Up $129,923 (+567%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$2,058,163
Liabilities$667,184
Net Assets$1,390,979

Operations Trend

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

2019

Revenue$3,016,941
Expenses$2,909,933
Net Income$107,008
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 21, 2019
Return Version
2018v3.1
Gross Receipts
$3,016,941
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$861,933$839,521▼ $22,412
Cash and Non-Interest-Bearing Accounts$628,588$735,205▲ $106,617
Accounts Receivable$220,518$249,616▲ $29,098
Savings and Temporary Cash Investments$211,037$217,691▲ $6,654
Prepaid Expenses and Deferred Charges$16,630$16,130▼ $500
Total Assets$1,938,706$2,058,163▲ $119,457
Liabilities
Mortgage Notes Payable Secured by Investment Property$416,207$349,543▼ $66,664
Accounts Payable and Accrued Expenses$204,289$283,952▲ $79,663
Other Liabilities$34,239$33,689▼ $550
Total Liabilities$654,735$667,184▲ $12,449
Net Assets / Fund Balance
Unrestricted Net Assets$1,283,971$1,390,979▲ $107,008
Total Net Assets Fund Balance$1,283,971$1,390,979▲ $107,008
Total Liabilities and Net Assets / Fund Balance$1,938,706$2,058,163▲ $119,457

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$450,063$285,431$735,494
Land$384,078-$384,078
Equipment$5,380$11,622$17,002
Other Land Buildings$0$12,905$12,905
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea CoxExecutive OfficerFT$54,622$9,982$64,604
Robert PollardChief Financial OfficerFT$55,717$2,786$58,503
Jean SilvaPresidentFT$46,328-$46,328

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,010,197
Investment Income
$62
Other Revenue
$6,682
Change in Net Assets
$107,008

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,016,941
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,016,941
Total Revenue per Form 990
$3,016,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,389,304
Salaries, Compensation, and Employee Benefits$520,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$281,996$11,912-$293,908
Current Officers, Directors, Trustees, and Key Employees-$128,534-$128,534
Other Employee Benefits$35,181$17,522-$52,703
Fees for Services Accounting-$36,250-$36,250
Payroll Taxes$20,958$10,438-$31,396
Insurance$19,852$6,618-$26,470
Occupancy$17,963$5,990-$23,953
Office Expenses$17,836$6,016-$23,852
Depreciation Depletion$17,918$4,494-$22,412
Interest$13,665$5,079-$18,744
Pension Plan Contributions$9,404$4,684-$14,088
Information Technology$9,651$3,218-$12,869
Other Expenses$36,450$1,970-$1,970
Total Functional Expenses$2,656,517$253,416$0$2,909,933

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,909,933
Total Expenses per Audited Statements$2,909,933
Total Expenses per Form 990$2,909,933
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jasmine CoxDaughter of the Executive OfficerJasmine Cox Was a Childcare Worker. She Was Reasonably Compensated for Providing Services to Children.No$43,748
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reimbursable Grants$33,689
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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
Jean Silva
Title
President
Phone
6173236899
Signed
2019-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jean Silva
Formed
1982
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
8
Employees
10
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 (june 30,2016-june 30, 2018) or expected to be taken in the agency's june 30,2019 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, 2019.

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IRS990/OtherExpensesGrp/Desc3BAD DEBT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0389
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110302
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21970
IRS990/OtherExpensesGrp/ProgramServicesAmt01861147
IRS990/OtherExpensesGrp/ProgramServicesAmt1314496
IRS990/OtherExpensesGrp/ProgramServicesAmt236450
IRS990/OtherExpensesGrp/TotalAmt01861147
IRS990/OtherExpensesGrp/TotalAmt1314885
IRS990/OtherExpensesGrp/TotalAmt246752
IRS990/OtherExpensesGrp/TotalAmt31970
IRS990/OtherLiabilitiesGrp/BOYAmt034239
IRS990/OtherLiabilitiesGrp/EOYAmt033689
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt082
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt082
IRS990/OtherRevenueTotalAmt082
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011912
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0281996
IRS990/OtherSalariesAndWagesGrp/TotalAmt0293908
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010438
IRS990/PayrollTaxesGrp/ProgramServicesAmt020958
IRS990/PayrollTaxesGrp/TotalAmt031396
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04684
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09404
IRS990/PensionPlanContributionsGrp/TotalAmt014088
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016630
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016130
IRS990/PrincipalOfficerNm0JEAN SILVA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc1PARENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02853702
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1156495
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02853702
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1156495
IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORTIVE PROGRAM - OFFERS DIRECT CARE AND SUPERVISION FOR CHILDREN OF HIGH RISK YOUTH PARENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01236499
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01447731
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/ExpenseAmt0194033
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0203677
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt059
IRS990/PYOtherExpensesAmt02019744
IRS990/PYOtherRevenueAmt03239
IRS990/PYProgramServiceRevenueAmt02412291
IRS990/PYRevenuesLessExpensesAmt0-22915
IRS990/PYSalariesCompEmpBnftPaidAmt0418760
IRS990/PYTotalExpensesAmt02438504
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02415589
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0107008
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt06600
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01358871
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0211037
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0217691
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06744
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06659
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07813
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt034522
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03010197
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02412291
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02561900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02477654
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02404684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt012866726
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06744
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07813
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt034522
IRS990ScheduleA/InvestmentIncomeCYPct00.00270
IRS990ScheduleA/InvestmentIncomePYPct00.00290
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0-4507
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0-2599
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt0-6048
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0-13154
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01696
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03296
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0151
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05143
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99790
IRS990ScheduleA/PublicSupportPY509Pct00.99780
IRS990ScheduleA/PublicSupportTotal509Amt012866726
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03010197
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02412291
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02561900
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02477654
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02404684
IRS990ScheduleA/Total509Grp/TotalAmt012866726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03016941
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02416139
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02569252
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02478408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02412497
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012893237
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0450063
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0285431
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0735494
IRS990ScheduleD/EquipmentGrp/BookValueAmt05380
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011622
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017002
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02909933
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0384078
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0384078
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012905
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033689
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REIMBURSABLE GRANTS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03016941
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 (JUNE 30,2016-JUNE 30, 2018) OR EXPECTED TO BE TAKEN IN THE AGENCY'S JUNE 30,2019 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, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0839521
IRS990ScheduleD/TotalExpensesPerForm990Amt02909933
IRS990ScheduleD/TotalLiabilityAmt033689
IRS990ScheduleD/TotalRevenuePerForm990Amt03016941
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03016941
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02909933
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JASMINE COX
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DAUGHTER OF THE EXECUTIVE OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt043748
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0JASMINE COX WAS A CHILDCARE WORKER. SHE WAS REASONABLY COMPENSATED FOR PROVIDING SERVICES TO CHILDREN.
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

Document Assets

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Filings

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
2019Detailed filing. Detailed filing data is available for this year.$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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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