Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
EIN 04-3431046 • 501(c)3 • South Walpole, MA
Profile
To provide a caring, creative environment in which children may grow and develop emotionally, socially, cognitively and physically while learning to care and share in an accepting and affirming setting.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 12.4% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Down$40,850
Down $90,430 (-69%) from 2023
Liabilities
Down$166
Down $410 (-71%) from 2023
Net Assets
Down$40,684
Down $90,020 (-69%) from 2023
Revenue
Down$390,971
Down $18,732 (-4.6%) from 2023
Expenses
Up$480,991
Up $71,986 (+18%) from 2023
Net Income
Down-$90,020
Down $90,718 (-12997%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide a caring, creative environment in which children may grow and develop emotionally, socially, cognitively and physically while learning to care and share in an accepting and affirming setting.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $124,847 | $34,398 | ▼ $90,449 |
| Savings and Temporary Cash Investments | $6,433 | $6,452 | ▲ $19 |
| 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 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $131,280 | $40,850 | ▼ $90,430 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $576 | $166 | ▼ $410 |
| Total Liabilities | $576 | $166 | ▼ $410 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $130,704 | $40,684 | ▼ $90,020 |
| Total Net Assets Fund Balance | $130,704 | $40,684 | ▼ $90,020 |
| Total Liabilities and Net Assets / Fund Balance | $131,280 | $40,850 | ▼ $90,430 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $14,220 | $14,220 |
| Other Land Buildings | - | $6,001 | $6,001 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michele Cummings | Executive Director | PT | $48,285 | $48,285 |
| Arlene Cherella | President | PT | $38,807 | $38,807 |
| Name | Title |
|---|---|
| Erin Thomas | Secretary |
| Michele Cummings | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $349,482 |
| Other Expenses | $129,009 |
| Grants and Similar Amounts Paid | $2,500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $275,105 | - | - | $275,105 |
| Current Officers, Directors, Trustees, and Key Employees | $33,780 | $14,505 | - | $48,285 |
| Payroll Taxes | $23,365 | $2,727 | - | $26,092 |
| Occupancy | $22,200 | - | - | $22,200 |
| All Other Expenses | $9,747 | - | - | $9,747 |
| Insurance | $8,963 | - | - | $8,963 |
| Office Expenses | $7,679 | - | - | $7,679 |
| Other Expenses | $5,847 | - | - | $5,847 |
| Grants to Domestic Individuals | $2,500 | - | - | $2,500 |
| Interest | $456 | - | - | $456 |
| Advertising | $205 | - | - | $205 |
| Total Functional Expenses | $463,759 | $17,232 | $0 | $480,991 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $10,504 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“President of the board and directors review form prior to filing.”
“Board members are aware of it at all times.”
“No documents available to the public.”
“The organization is incorporated under the not-for-profit laws of the commonwealth of massachusetts. The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization complies with fasb asc 740 relating to the accounting for uncertainty in income taxes. As required by this topic, the organization has evaluated its tax positions, applying a "more likely than not" standard, and believes that there would be no material changes to the results of its operations or financial position as a result of an audit by the applicable taxing authorities, federal or state. The organization has filed all of its known and required returns in a timely manner including, as permitted, allowed extensions. Accordingly, the organization believes fiscal tax years prior to 2014, following administrative practice of the taxing authorities, are no longer subject to review.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 576 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 166 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A CARING, CREATIVE ENVIRONMENT IN WHICH CHILDREN MAY GROW AND DEVELOP EMOTIONALLY, SOCIALLY, COGNITIVELY AND PHYSICALLY WHILE LEARNING TO CARE AND SHARE IN AN ACCEPTING AND AFFIRMING SETTING. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 205 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 205 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9747 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9747 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MICHELE CUMMINGS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5086684331 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1886 WASHINGTON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SOUTH WALPOLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02071 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 124847 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 34398 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 14505 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 33780 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 48285 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 109027 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 2500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 73 |
| IRS990/CYOtherExpensesAmt | 0 | 129009 |
| IRS990/CYOtherRevenueAmt | 0 | 10504 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 271367 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -90020 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 349482 |
| IRS990/CYTotalExpensesAmt | 0 | 480991 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 390971 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | OPERATING A PRESCHOOL FOR CHILDREN TO ATTEND PRIOR TO KINDERGARDEN. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 463759 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 26.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 26.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHELE CUMMINGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ARLENE CHERELLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ERIN THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHELE CUMMINGS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 48285 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 38807 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingGrossIncomeAmt | 0 | 10504 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 109027 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 2500 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 2500 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 390971 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8963 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8963 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 456 |
| IRS990/InterestGrp/TotalAmt | 0 | 456 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 73 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 73 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 20221 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 20221 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE A CARING, CREATIVE ENVIRONMENT IN WHICH CHILDREN MAY GROW AND DEVELOP EMOTIONALLY, SOCIALLY, COGNITIVELY AND PHYSICALLY WHILE LEARNING TO CARE AND SHARE IN AN ACCEPTING AND AFFIRMING SETTING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 130704 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 40684 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 10504 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 10504 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 130704 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 40684 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 22200 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 22200 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7679 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7679 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | PAYROLL- CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 56321 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 10780 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6811 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5847 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 56321 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10780 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6811 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5847 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | PPP LOAN |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 275105 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 275105 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2727 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 23365 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 26092 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ARLENE CHERELLA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PRESCHOOL SERVICES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 271367 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 271367 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 129653 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 3000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 72 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 101844 |
| IRS990/PYOtherRevenueAmt | 0 | 15870 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 264108 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 698 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 304161 |
| IRS990/PYTotalExpensesAmt | 0 | 409005 |
| IRS990/PYTotalRevenueAmt | 0 | 409703 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -90020 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 6433 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 6452 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 109027 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 129653 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 135554 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 375234 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 73 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 72 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 280 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 153 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 27 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 605 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 271367 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 264108 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 292120 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 222381 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 278740 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1328716 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 73 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 72 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 280 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 153 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 27 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 605 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00030 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00040 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 10504 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 15870 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 63775 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 57189 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17296 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 164634 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.91160 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.90610 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1703950 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 380394 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 393761 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 427674 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 223381 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 278740 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1703950 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 390971 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 409703 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 491729 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 280723 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 296063 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1869189 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 14220 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 14220 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 6001 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6001 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS INCORPORATED UNDER THE NOT-FOR-PROFIT LAWS OF THE COMMONWEALTH OF MASSACHUSETTS. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION COMPLIES WITH FASB ASC 740 RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS REQUIRED BY THIS TOPIC, THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS, APPLYING A "MORE LIKELY THAN NOT" STANDARD, AND BELIEVES THAT THERE WOULD BE NO MATERIAL CHANGES TO THE RESULTS OF ITS OPERATIONS OR FINANCIAL POSITION AS A RESULT OF AN AUDIT BY THE APPLICABLE TAXING AUTHORITIES, FEDERAL OR STATE. THE ORGANIZATION HAS FILED ALL OF ITS KNOWN AND REQUIRED RETURNS IN A TIMELY MANNER INCLUDING, AS PERMITTED, ALLOWED EXTENSIONS. ACCORDINGLY, THE ORGANIZATION BELIEVES FISCAL TAX YEARS PRIOR TO 2014, FOLLOWING ADMINISTRATIVE PRACTICE OF THE TAXING AUTHORITIES, ARE NO LONGER SUBJECT TO REVIEW. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PRESIDENT OF THE BOARD AND DIRECTORS REVIEW FORM PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE AWARE OF IT AT ALL TIMES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 131280 |
| IRS990/TotalAssetsEOYAmt | 0 | 40850 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 131280 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 40850 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 109027 |
| IRS990/TotalEmployeeCnt | 0 | 13 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 17232 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 463759 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 480991 |
| IRS990/TotalGrossUBIAmt | 0 | 73 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 576 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 166 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 576 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 166 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 130704 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 40684 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 463759 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 271367 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 87092 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 281871 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 390971 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 73 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 131280 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 40850 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1886 WASHINGTON STREET |
| IRS990/USAddress/CityNm | 0 | SOUTH WALPOLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02071 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ARLENE CHERELLA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTH WALPOLE COMMUNITY PRESCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 043431046 |
| ReturnHeader/Filer/PhoneNum | 0 | 5086684331 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1886 WASHINGTON STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SOUTH WALPOLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02071 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 823900867 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Gerald T Keohane CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 402 Washington Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Wellesley Hills |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02481 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7812355432 |
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