Civic Intelligence

Creative Learning for Children Inc.

990 • Fiscal year 2019 • EIN 04-2762852

Oct 01, 2018 to Sep 30, 2019 • Filed on Feb 10, 2020

Organization ProfileWWW.KALEIDOSCOPEKIDS.COM

View Organization Page

PO Box 506Andover, MA 01810

(978) 475-6232

Siviq Scores

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

Liabilities / Assets

85th percentile

0.24x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.01x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

39th percentile

-0.6%

Higher net margin than 39% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$92,631

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

17th percentile

-27%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

4.8%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$28,620

Down $10,650 (-27%) from 2018

Net Assets

Down

$21,745

Down $2,858 (-12%) from 2018

Liabilities

Down

$6,875

Down $7,792 (-53%) from 2018

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin39th percentile

Revenue

Up

$493,744

Up $22,548 (+4.8%) from 2018

Expenses

Up

$496,602

Up $26,501 (+5.6%) from 2018

Net Income

Down

-$2,858

Down $3,953 (-361%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$300K$200K$100K$0-$100KAssets 2011: $47,017Liabilities 2011: $21,691Net Assets 2011: $25,3262011Assets 2012: $49,936Liabilities 2012: $18,041Net Assets 2012: $31,8952012Assets 2013: $41,323Liabilities 2013: $14,681Net Assets 2013: $26,6422013Assets 2014: $48,970Liabilities 2014: $17,821Net Assets 2014: $31,1492014Assets 2015: $31,961Liabilities 2015: $9,290Net Assets 2015: $22,6712015Assets 2016: $28,871Liabilities 2016: $8,217Net Assets 2016: $20,6542016Assets 2017: $42,514Liabilities 2017: $19,006Net Assets 2017: $23,5082017Assets 2018: $39,270Liabilities 2018: $14,667Net Assets 2018: $24,6032018Assets 2019: $28,620Liabilities 2019: $6,875Net Assets 2019: $21,7452019Assets 2020: $159,489Liabilities 2020: $247,051Net Assets 2020: -$87,5622020Assets 2021: $79,204Liabilities 2021: $153,795Net Assets 2021: -$74,5912021Assets 2022: $161,750Liabilities 2022: $173,866Net Assets 2022: -$12,1162022Assets 2023: $129,070Liabilities 2023: $159,264Net Assets 2023: -$30,1942023Assets 2024: $106,271Liabilities 2024: $144,404Net Assets 2024: -$38,1332024

Highlighted filing

2019

Assets$28,620
Liabilities$6,875
Net Assets$21,745
Open 2019 Filing

Operations Trend

Revenue Growth56th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $374,032Expenses 2011: $398,160Net Income 2011: -$24,1282011Revenue 2012: $364,515Expenses 2012: $353,835Net Income 2012: $10,6802012Revenue 2013: $371,596Expenses 2013: $376,899Net Income 2013: -$5,3032013Revenue 2014: $402,335Expenses 2014: $398,848Net Income 2014: $3,4872014Revenue 2015: $438,998Expenses 2015: $447,418Net Income 2015: -$8,4202015Revenue 2016: $458,853Expenses 2016: $461,146Net Income 2016: -$2,2932016Revenue 2017: $476,274Expenses 2017: $481,674Net Income 2017: -$5,4002017Revenue 2018: $471,196Expenses 2018: $470,101Net Income 2018: $1,0952018Revenue 2019: $493,744Expenses 2019: $496,602Net Income 2019: -$2,8582019Revenue 2020: $188,183Expenses 2020: $297,696Net Income 2020: -$109,5132020Revenue 2021: $408,719Expenses 2021: $393,338Net Income 2021: $15,3812021Revenue 2022: $506,581Expenses 2022: $437,035Net Income 2022: $69,5462022Revenue 2023: $469,409Expenses 2023: $487,127Net Income 2023: -$17,7182023Revenue 2024: $507,125Expenses 2024: $515,064Net Income 2024: -$7,9392024

Highlighted filing

2019

Revenue$493,744
Expenses$496,602
Net Income-$2,858
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Feb 10, 2020
Return Version
2018v3.1
Gross Receipts
$494,824
Mission and Program Overview

Mission

Provide a summer enrichment program offering varied educational and cultural opportunities to children in the merrimack valley in massachusetts in grades pre-k through 8

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,081$15,828▼ $6,253
Land, Buildings, and Equipment, Net$12,583$8,388▼ $4,195
Prepaid Expenses and Deferred Charges$1,576$2,454▲ $878
Inventories for Sale or Use$3,030$1,950▼ $1,080
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$39,270$28,620▼ $10,650
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$9,910$6,875▼ $3,035
Mortgage Notes Payable Secured by Investment Property$4,757--
Total Liabilities$14,667$6,875▼ $7,792
Net Assets / Fund Balance
Unrestricted Net Assets$19,315$18,417▼ $898
Temporarily Rstr Net Assets$5,288$3,328▼ $1,960
Total Net Assets Fund Balance$24,603$21,745▼ $2,858
Total Liabilities and Net Assets / Fund Balance$39,270$28,620▼ $10,650

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,388$12,585$20,973
Equipment-$800$800
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janis BaronPresident/treasFT$90,000$2,631$92,631

Board Members and Trustees

NameTitle
Bethany MichelDirector
Linda ZakasDirector
Loren AndersonClerk
Revenue and Support

Revenue Composition

Contributions and Grants
$9,009
Program Service Revenue
$484,684
Investment Income
$51
Other Revenue
$0
All Other Contributions
$9,009
Change in Net Assets
$-2,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$353,262
Salaries, Compensation, and Employee Benefits$137,199
Grants and Similar Amounts Paid$6,141
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$144,096$16,011-$160,107
Current Officers, Directors, Trustees, and Key Employees$64,842$27,789-$92,631
Office Expenses$32,172$10,718-$42,890
Occupancy$24,779$10,620-$35,399
Other Salaries and Wages$24,398$10,457-$34,855
Advertising$23,022--$23,022
Travel$11,002$2,751-$13,753
All Other Expenses$9,351$1,705-$11,056
Payroll Taxes$6,799$2,914-$9,713
Fees for Services Accounting$6,075$2,025-$8,100
Grants to Domestic Individuals$5,660--$5,660
Depreciation Depletion$3,356$839-$4,195
Other Expenses$3,926$1,169-$3,926
Insurance$1,568$1,568-$3,136
Information Technology$1,811$604-$2,415
Grants to Domestic Orgs$481--$481
Interest$100$25-$125
Total Functional Expenses$407,407$89,195$0$496,602
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
Janis BaronDirector SonWagesNo$23,700
-DirectorLeaseNo$13,080

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“There were no meetings or written actions undertaken by any committee with authority to act on behalf of the governing body during the year”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A draft version of the form 990 is presented to the president for review. Any questions are brought to the attention of the tax preparer and once all questions are adequately answered the return is filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Annually the organization requires each member of the board of directors to sign an conflict of interest document disclosing conflict of interest.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board of directors, after examining other similar area children's programs, approved the director's salary and recorded this in the minutes.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The board of directors reviews comparable salries in the local area and approves salary amounts of directors and officers.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“The organization makes its form 990 available to the public upon request. The organization's form 990 and financial statements available via the massachusetts attorney general's website.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Creative Learning for Children Inc
EIN
04-2762852
Phone
9784756232
Address
PO BOX 506, ANDOVER, MA 01810

Signing Officer

Name
Janis Baron
Title
President/treas
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janis Baron
Formed
1981
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
2
Employees
4
Volunteers
15

Preparer

Firm
Nichols & Company CPA PC
Address
10 New England Bus Ctr Dr 301, Andover, MA 01810
Preparer
Tiffany Coulam
Phone
9789845425
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Accounting standards provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an organization's financial statements. Under these standards, an entity is required to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The organization has evaluated its significant tax positions against the criteria established and believes there are no such tax positions requiring accounting recognition. The organization is generally no longer subject to examination by the internal revenue service for years prior to 2014.”

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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/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02914
IRS990/PayrollTaxesGrp/ProgramServicesAmt06799
IRS990/PayrollTaxesGrp/TotalAmt09713
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01576
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02454
IRS990/PrincipalOfficerNm0JANIS BARON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0484684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0484684
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01100
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08635
IRS990/PYInvestmentIncomeAmt036
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0361352
IRS990/PYProgramServiceRevenueAmt0470060
IRS990/PYRevenuesLessExpensesAmt01095
IRS990/PYSalariesCompEmpBnftPaidAmt0100114
IRS990/PYTotalExpensesAmt0470101
IRS990/PYTotalRevenueAmt0471196
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-2858
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0492693
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0474687
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0442404
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0473723
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0432211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0398603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02221628
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt048
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0287
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt048
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0287
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt02221628
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0474687
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0442404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0473723
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0432211
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0398603
IRS990ScheduleA/Total509Grp/TotalAmt02221628
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0474738
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0442440
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0473768
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0432259
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0398710
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02221915
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0800
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08388
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012585
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020973
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. UNDER THESE STANDARDS, AN ENTITY IS REQUIRED TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION HAS EVALUATED ITS SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08388
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05660
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt030
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0TUITION COST OF CLASSES
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0LEE BARON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JANIS BARON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR SON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt023700
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt113080
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WAGES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LEASE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:1. (A) NAME OF PERSON: LEE BARON(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: SON OF PRESIDENT OF THE ORGANIZATION(D) DESCRIPTION OF TRANSACTION: WAGESSCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:2. (A) NAME OF PERSON: JANIS BARON(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PRESIDENT AND DIRECTOR OF THE ORGANIZATION(D) DESCRIPTION OF TRANSACTION: ORGANIZATION LEASED OPERATIONAL AND STORAGE SPACE FROM THE PRESIDENT AND DIRECTOR OF THE ORGANIZATION
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO MEETINGS OR WRITTEN ACTIONS UNDERTAKEN BY ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT VERSION OF THE FORM 990 IS PRESENTED TO THE PRESIDENT FOR REVIEW. ANY QUESTIONS ARE BROUGHT TO THE ATTENTION OF THE TAX PREPARER AND ONCE ALL QUESTIONS ARE ADEQUATELY ANSWERED THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY THE ORGANIZATION REQUIRES EACH MEMBER OF THE BOARD OF DIRECTORS TO SIGN AN CONFLICT OF INTEREST DOCUMENT DISCLOSING CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS, AFTER EXAMINING OTHER SIMILAR AREA CHILDREN'S PROGRAMS, APPROVED THE DIRECTOR'S SALARY AND RECORDED THIS IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS COMPARABLE SALRIES IN THE LOCAL AREA AND APPROVES SALARY AMOUNTS OF DIRECTORS AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FORM 990 AND FINANCIAL STATEMENTS AVAILABLE VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt05288
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03328
IRS990/TempOrPermanentEndowmentsInd0false

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,620
Liabilities
$6,875
Net assets
$21,745
Revenue
$493,744
Expenses
$496,602
Net income
-$2,858
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.06$1.44$0.38$5.07$5.15$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.29$1.59$0.30$4.69$4.87$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$1.74$0.12$5.07$4.37$0.70
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$1.54$0.75$4.09$3.93$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$2.47$0.88$1.88$2.98$1.10
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.07$0.22$4.94$4.97$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.15$0.25$4.71$4.70$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.19$0.24$4.76$4.82$0.05
2016Summary only. Only limited summary data is available for this year.$0.29$0.08$0.21$4.59$4.61$0.02
2015Summary only. Only limited summary data is available for this year.$0.32$0.09$0.23$4.39$4.47$0.08
2014Summary only. Only limited summary data is available for this year.$0.49$0.18$0.31$4.02$3.99$0.03
2013Summary only. Only limited summary data is available for this year.$0.41$0.15$0.27$3.72$3.77$0.05
2012Summary only. Only limited summary data is available for this year.$0.50$0.18$0.32$3.65$3.54$0.11
2011Summary only. Only limited summary data is available for this year.$0.47$0.22$0.25$3.74$3.98$0.24