Civic Intelligence

Creative Learning for Children Inc.

990 • Fiscal year 2022 • EIN 04-2762852

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 15, 2023

Organization ProfileWWW.KALEIDOSCOPEKIDS.COM

View Organization Page

PO Box 506Andover, MA 01810

(508) 662-9751

Siviq Scores

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

Liabilities / Assets

95th percentile

1.07x

Higher debt load relative to assets than 95% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.34x

Higher debt load relative to revenue than 82% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

62nd percentile

14%

Higher net margin than 62% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

68th percentile

$51,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

93rd percentile

104%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

65th percentile

24%

Faster revenue growth than 65% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$161,750

Up $82,546 (+104%) from 2021

Net Assets

Up

-$12,116

Up $62,475 (+84%) from 2021

Liabilities

Up

$173,866

Up $20,071 (+13%) from 2021

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin62nd percentile

Revenue

Up

$506,581

Up $97,862 (+24%) from 2021

Expenses

Up

$437,035

Up $43,697 (+11%) from 2021

Net Income

Up

$69,546

Up $54,165 (+352%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth93rd 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

2022

Assets$161,750
Liabilities$173,866
Net Assets-$12,116
Open 2022 Filing

Operations Trend

Revenue Growth65th 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

2022

Revenue$506,581
Expenses$437,035
Net Income$69,546
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 15, 2023
Return Version
2021v4.1
Gross Receipts
$506,581
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$75,936$157,837▲ $81,901
Prepaid Expenses and Deferred Charges$1,318$1,963▲ $645
Inventories for Sale or Use$1,950$1,950→ $0
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$79,204$161,750▲ $82,546
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$134,621$138,330▲ $3,709
Accounts Payable and Accrued Expenses$5,582$22,438▲ $16,856
Deferred Revenue$13,592$13,098▼ $494
Total Liabilities$153,795$173,866▲ $20,071
Net Assets / Fund Balance
Net Assets With Donor Restrictions$699--
Net Assets Without Donor Restrictions$-75,290$-12,116▲ $63,174
Total Net Assets Fund Balance$-74,591$-12,116▲ $62,475
Total Liabilities and Net Assets / Fund Balance$79,204$161,750▲ $82,546

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$800$800
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tim StonecipherCo-directorPT$51,000$51,000
Janis BaronBoard Advisor-$49,404$49,404
Grant ElliottCo-directorPT$40,000$40,000

Board Members and Trustees

NameTitle
Bethany MichelBoard Member
Linda ZakasBoard Member
Loren AndersonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$52
Program Service Revenue
$506,313
Investment Income
$0
Other Revenue
$216
All Other Contributions
$52
Change in Net Assets
$69,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$304,005
Salaries, Compensation, and Employee Benefits$132,331
Grants and Similar Amounts Paid$699
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$97,200$24,300-$121,500
Fees for Services Other$90,002$22,501-$112,503
Occupancy$23,290$13,889-$37,179
All Other Expenses$15,503$7,858-$23,361
Other Expenses$9,768$4,786-$9,768
Fees for Services Accounting$6,829$2,644-$9,473
Payroll Taxes$3,507$1,503-$5,010
Travel$2,215$2,215-$4,430
Insurance$2,015$2,015-$4,030
Interest$3,082$770-$3,852
Advertising$3,783--$3,783
Other Salaries and Wages$2,917--$2,917
Other Employee Benefits$2,323$581-$2,904
Grants to Domestic Individuals$699--$699
Total Functional Expenses$345,609$91,426$0$437,035
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
Grant ElliotDirectorLeaseNo-
Loren AndersonBoard of DirectoWebsite Set UpNo-

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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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 a 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
5086629751
Address
PO BOX 506, ANDOVER, MA 01810

Signing Officer

Name
Grant Elliott
Title
Co-director
Signed
2023-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Grant Elliott
Formed
1981
Legal Domicile
Ma
Voting Board Members
6
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
Susan Cain CPA
Phone
9789845425
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“Fy 2020 employee retention credit = $5000”

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Prior year adjustment for unemployment insurance = -$12071”

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.”

Raw XML AppendixShowing 400 of 455 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05582
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt022438
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE A SUMMER ENRICHMENT PROGRAM OFFERING VARIED EDUCATIONAL AND CULTURAL OPPORTUNITIES TO CHILDREN IN THE MERRIMACK VALLEY IN MASSACHUSETTS IN GRADES PRE-K THROUGH 8
IRS990/AdvertisingGrp/ProgramServicesAmt03783
IRS990/AdvertisingGrp/TotalAmt03783
IRS990/AllOtherContributionsAmt052
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07858
IRS990/AllOtherExpensesGrp/ProgramServicesAmt015503
IRS990/AllOtherExpensesGrp/TotalAmt023361
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05086629751
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 506
IRS990/BooksInCareOfDetail/USAddress/CityNm0ANDOVER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001810
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt075936
IRS990/CashNonInterestBearingGrp/EOYAmt0157837
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt024300
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt097200
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0121500
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt052
IRS990/CYGrantsAndSimilarPaidAmt0699
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0304005
IRS990/CYOtherRevenueAmt0216
IRS990/CYProgramServiceRevenueAmt0506313
IRS990/CYRevenuesLessExpensesAmt069546
IRS990/CYSalariesCompEmpBnftPaidAmt0132331
IRS990/CYTotalExpensesAmt0437035
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0506581
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt013592
IRS990/DeferredRevenueGrp/EOYAmt013098
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0HIGH QUALITY SUMMER ENRICHMENT PROGRAM PROVIDING PROGRAMS FOR CHILDREN IN THE FORM OF SEMINARS, WORKSHOPS AND SUMMER COURSES WITH AN EMPHASIS ON CONCRETE LEARNING IN A CREATIVE SETTING.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0699
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0345609
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02644
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06829
IRS990/FeesForServicesAccountingGrp/TotalAmt09473
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt022501
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt090002
IRS990/FeesForServicesOtherGrp/TotalAmt0112503
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt230.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0TIM STONECIPHER
IRS990/Form990PartVIISectionAGrp/PersonNm1JANIS BARON
IRS990/Form990PartVIISectionAGrp/PersonNm2GRANT ELLIOTT
IRS990/Form990PartVIISectionAGrp/PersonNm3LOREN ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4BETHANY MICHEL
IRS990/Form990PartVIISectionAGrp/PersonNm5LINDA ZAKAS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt051000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt149404
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CO-DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0699
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0699
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0506581
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02015
IRS990/InsuranceGrp/ProgramServicesAmt02015
IRS990/InsuranceGrp/TotalAmt04030
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0770
IRS990/InterestGrp/ProgramServicesAmt03082
IRS990/InterestGrp/TotalAmt03852
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01950
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01950
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt072
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0800
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0800
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE A SUMMER ENRICHMENT PROGRAM OFFERING VARIED EDUCATIONAL AND CULTURAL OPPORTUNITIES TO CHILDREN IN THE MERRIMACK VALLEY IN MASSACHUSETTS IN GRADES PRE-K THROUGH 8
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0134621
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0138330
IRS990/NetAssetsOrFundBalancesBOYAmt0-74591
IRS990/NetAssetsOrFundBalancesEOYAmt0-12116
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-75290
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-12116
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt013889
IRS990/OccupancyGrp/ProgramServicesAmt023290
IRS990/OccupancyGrp/TotalAmt037179
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-7071
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0581
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02323
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02904
IRS990/OtherExpensesGrp/Desc0AIDES
IRS990/OtherExpensesGrp/Desc1TUITION REFUNDS
IRS990/OtherExpensesGrp/Desc2MATERIALS
IRS990/OtherExpensesGrp/Desc3PAYPAL FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08364
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14786
IRS990/OtherExpensesGrp/ProgramServicesAmt033457
IRS990/OtherExpensesGrp/ProgramServicesAmt129914
IRS990/OtherExpensesGrp/ProgramServicesAmt219105
IRS990/OtherExpensesGrp/ProgramServicesAmt39768
IRS990/OtherExpensesGrp/TotalAmt041821
IRS990/OtherExpensesGrp/TotalAmt129914
IRS990/OtherExpensesGrp/TotalAmt223891
IRS990/OtherExpensesGrp/TotalAmt39768
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0INTEREST INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0216
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0216
IRS990/OtherRevenueTotalAmt0216
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02917
IRS990/OtherSalariesAndWagesGrp/TotalAmt02917
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01503
IRS990/PayrollTaxesGrp/ProgramServicesAmt03507
IRS990/PayrollTaxesGrp/TotalAmt05010
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01318
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01963
IRS990/PrincipalOfficerNm0GRANT ELLIOTT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0506313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0506313
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt025184
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011152
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0282934
IRS990/PYProgramServiceRevenueAmt0372383
IRS990/PYRevenuesLessExpensesAmt015381
IRS990/PYSalariesCompEmpBnftPaidAmt0110404
IRS990/PYTotalExpensesAmt0393338
IRS990/PYTotalRevenueAmt0408719
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt069546
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0506299
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0476399
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0397465
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt020146
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0474687
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0442404
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01811101
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt094
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt01811101
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0476399
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0397465
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt020146
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0474687
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0442404
IRS990ScheduleA/Total509Grp/TotalAmt01811101
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0476399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0397465
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt020153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0474738
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0442440
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01811195
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0800
IRS990ScheduleD/FootnoteTextInd0X
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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0GRANT ELLIOT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1LOREN ANDERSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD OF DIRECTO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1WEBSITE SET UP
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH 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(C) DESCRIPTION OF TRANSACTION: ORGANIZATION LEASED OPERATIONAL AND STORAGE SPACE FROM THE PRESIDENT AND DIRECTOR OF THE ORGANIZATION3.(A) NAME OF PERSON: LOREN ANDERSON(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BOARD OF DIRECTOR OF THE ORGANIZATION(C) DESCRIPTION OF TRANSACTION: SETTING UP THE KALEIDOSCOPE WEBSITE
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
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 A 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/ExplanationTxt7FY 2020 EMPLOYEE RETENTION CREDIT = $5000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRIOR YEAR ADJUSTMENT FOR UNEMPLOYMENT INSURANCE = -$12071
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt079204
IRS990/TotalAssetsEOYAmt0161750
IRS990/TotalAssetsGrp/BOYAmt079204
IRS990/TotalAssetsGrp/EOYAmt0161750
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt091426
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0345609
IRS990/TotalFunctionalExpensesGrp/TotalAmt0437035
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0153795
IRS990/TotalLiabilitiesEOYAmt0173866
IRS990/TotalLiabilitiesGrp/BOYAmt0153795
IRS990/TotalLiabilitiesGrp/EOYAmt0173866
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-74591
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-12116

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$161,750
Liabilities
$173,866
Net assets
-$12,116
Revenue
$506,581
Expenses
$437,035
Net income
$69,546
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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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