Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
990 • Fiscal year 2021 • EIN 23-7324732
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Down$927,923
Down $1,919,058 (-67%) from 2018
Net Assets
Down-$412,273
Down $1,127,891 (-158%) from 2018
Liabilities
Down$1,340,196
Down $791,167 (-37%) from 2018
Revenue
Down$592,039
Down $11,847,078 (-95%) from 2018
Expenses
Down$126,908
Down $13,136,662 (-99%) from 2018
Net Income
Up$465,131
Up $1,289,584 (+156%) from 2018
To provide world-class child and family focused programs that nurture each child's full potential.
To provide world-class child and family focused programs that nurture each child's full potential
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $266,830 | $927,923 | ▲ $661,093 |
| Land, Buildings, and Equipment, Net | $135,481 | $0 | ▼ $135,481 |
| Prepaid Expenses and Deferred Charges | $60,481 | $0 | ▼ $60,481 |
| Total Assets | $462,792 | $927,923 | ▲ $465,131 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $949,826 | $949,826 | → $0 |
| Unsecured Notes Loans Payable | $262,681 | $262,681 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $127,689 | $127,689 | → $0 |
| Total Liabilities | $1,340,196 | $1,340,196 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $112,126 | $0 | ▼ $112,126 |
| Net Assets Without Donor Restrictions | $-989,530 | $-412,273 | ▲ $577,257 |
| Total Net Assets Fund Balance | $-877,404 | $-412,273 | ▲ $465,131 |
| Total Liabilities and Net Assets / Fund Balance | $462,792 | $927,923 | ▲ $465,131 |
| Name | Title |
|---|---|
| David B Madoff | Appointed Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $126,908 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | $26,333 | - | $26,333 |
| Insurance | - | $7,082 | - | $7,082 |
| Other Expenses | - | $1,592 | - | $1,592 |
| Total Functional Expenses | $0 | $126,908 | $0 | $126,908 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Cape cod child development, inc. (the "debtor") filed a chapter 7 petition on october 28, 2019 and david b. Madoff of madoff & khoury llp was duly appointed as trustee of the debtor's bankruptcy estate. As all employees of the debtor completed their employment as of october 2019, the appointed trustee has been performing necessary management duties.”
“As cape cod child development, inc. (the "debtor") filed a chapter 7 petition on october 28, 2019 and david b. Madoff of madoff & khoury llp was duly appointed as trustee of the debtor's bankruptcy estate. During the tax year, there were no committees and thus no committee meetings conducted.”
“David b. Madoff, the chapter 7 trustee, reviewed the form 990 prior to it being filed.”
“The organization's governing documents, conflict of interest and financial statements are available upon request.”
“On october 28, 2019 (the "petition date"), cape cod child development, inc. Filed a petition for reflief under chapter 7 of the united states bankruptcy code, and david b. Madoff of madoff & khoury llp was appointed as the chapter 7 trustee. Despite our best efforts, we were unable to prepare, with accuracy, financial statements for the period july 1, 2019 through the petition date and subsequently through the fiscal year ending june 30, 2021. This form 990 represents our best efforts to accurately report the fiscal year ending june 30, 2020 and fiscal year ending june 30, 2021 income and expenses for the periods and corresponding balance sheet detail, based on the information available.”
“On october 28, 2019, cape cod child development, inc. Filed a petition for relief under chapter 7 of the united states bankruptcy code, and david b. Madoff of madoff & khoury llp was appointed as the chapter 7 trustee. As of the end of october 2019, all remaining employees of cape cod child development, inc. Completed their employment and subsequently the programs ceased as bankruptcy proceedings commenced.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 949826 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 949826 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE WORLD-CLASS CHILD AND FAMILY FOCUSED PROGRAMS THAT NURTURE EACH CHILD'S FULL POTENTIAL |
| IRS990/AllOtherContributionsAmt | 0 | 20 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID B MADOFF CHAPTER 7 TRUSTEE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5085430040 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 124 WASHINGTON ST SUITE 202 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FOXBOROUGH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02035 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 266830 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 927923 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 20 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 589519 |
| IRS990/CYOtherExpensesAmt | 0 | 126908 |
| IRS990/CYOtherRevenueAmt | 0 | 2500 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 465131 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 126908 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 592039 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | ON OCTOBER 28, 2019, CAPE COD CHILD DEVELOPMENT, INC. FILED A PETITION FOR RELIEF UNDER CHAPTER 7 OF THE UNITED STATES BANKRUPTCY CODE, AND DAVID B. MADOFF OF MADOFF & KHOURY LLP WAS APPOINTED AS THE CHAPTER 7 TRUSTEE. AS OF THE END OF OCTOBER 2019, ALL REMAINING EMPLOYEES OF CAPE COD CHILD DEVELOPMENT, INC. COMPLETED THEIR EMPLOYMENT AND SUBSEQUENTLY THE PROGRAMS CEASED AS BANKRUPTCY PROCEEDINGS COMMENCED. SEE FURTHER DISCLOSURE INCLUDED AT THE FIRST DISCLOSURE TO SCHEDULE O. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 112126 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID B MADOFF |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | APPOINTED TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 589519 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 725000 |
| IRS990/GrossReceiptsAmt | 0 | 727520 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7082 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7082 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 135481 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 135481 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE WORLD-CLASS CHILD AND FAMILY FOCUSED PROGRAMS THAT NURTURE EACH CHILD'S FULL POTENTIAL |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 127689 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 127689 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -877404 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -412273 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 589519 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 589519 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -989530 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -412273 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 26333 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 26333 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER ADMIN EXPS/PREPAI |
| IRS990/OtherExpensesGrp/Desc | 1 | R/E SALE AUCTION FEE |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK & TECHNOLOGY SVS F |
| IRS990/OtherExpensesGrp/Desc | 3 | BOND FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 60481 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 24685 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 6735 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 1592 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 60481 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24685 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6735 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1592 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 624410 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC. REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2500 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2500 |
| IRS990/OtherRevenueTotalAmt | 0 | 2500 |
| IRS990/PartialLiquidationInd | 0 | 1 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 60481 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KRISTINA DOWER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 505483 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -378202 |
| IRS990/PYOtherExpensesAmt | 0 | 2011810 |
| IRS990/PYOtherRevenueAmt | 0 | 4697 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1505552 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2197335 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1823055 |
| IRS990/PYTotalExpensesAmt | 0 | 3834865 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1637530 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 465131 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 20 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 505483 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9449793 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9329976 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9145613 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 28430885 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 28430885 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 20 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 505483 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9449793 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9329976 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9145613 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 28430885 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 28430885 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | SALE OF 83 PEARL STREET, HYANNIS, MA |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | AVAILABLE UPON REQUEST |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2021-05-12 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 725000 |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | SALE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | AVAILABLE UPON REQUEST |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | OSTERVILLE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 02655 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ON OCTOBER 28, 2019 (THE "PETITION DATE"), CAPE COD CHILD DEVELOPMENT, INC. FILED A PETITION FOR REFLIEF UNDER CHAPTER 7 OF THE UNITED STATES BANKRUPTCY CODE, AND DAVID B. MADOFF OF MADOFF & KHOURY LLP WAS APPOINTED AS THE CHAPTER 7 TRUSTEE. DESPITE OUR BEST EFFORTS, WE WERE UNABLE TO PREPARE, WITH ACCURACY, FINANCIAL STATEMENTS FOR THE PERIOD JULY 1, 2019 THROUGH THE PETITION DATE AND SUBSEQUENTLY THROUGH THE FISCAL YEAR ENDING JUNE 30, 2021. THIS FORM 990 REPRESENTS OUR BEST EFFORTS TO ACCURATELY REPORT THE FISCAL YEAR ENDING JUNE 30, 2020 AND FISCAL YEAR ENDING JUNE 30, 2021 INCOME AND EXPENSES FOR THE PERIODS AND CORRESPONDING BALANCE SHEET DETAIL, BASED ON THE INFORMATION AVAILABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ON OCTOBER 28, 2019, CAPE COD CHILD DEVELOPMENT, INC. FILED A PETITION FOR RELIEF UNDER CHAPTER 7 OF THE UNITED STATES BANKRUPTCY CODE, AND DAVID B. MADOFF OF MADOFF & KHOURY LLP WAS APPOINTED AS THE CHAPTER 7 TRUSTEE. AS OF THE END OF OCTOBER 2019, ALL REMAINING EMPLOYEES OF CAPE COD CHILD DEVELOPMENT, INC. COMPLETED THEIR EMPLOYMENT AND SUBSEQUENTLY THE PROGRAMS CEASED AS BANKRUPTCY PROCEEDINGS COMMENCED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CAPE COD CHILD DEVELOPMENT, INC. (THE "DEBTOR") FILED A CHAPTER 7 PETITION ON OCTOBER 28, 2019 AND DAVID B. MADOFF OF MADOFF & KHOURY LLP WAS DULY APPOINTED AS TRUSTEE OF THE DEBTOR'S BANKRUPTCY ESTATE. AS ALL EMPLOYEES OF THE DEBTOR COMPLETED THEIR EMPLOYMENT AS OF OCTOBER 2019, THE APPOINTED TRUSTEE HAS BEEN PERFORMING NECESSARY MANAGEMENT DUTIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AS CAPE COD CHILD DEVELOPMENT, INC. (THE "DEBTOR") FILED A CHAPTER 7 PETITION ON OCTOBER 28, 2019 AND DAVID B. MADOFF OF MADOFF & KHOURY LLP WAS DULY APPOINTED AS TRUSTEE OF THE DEBTOR'S BANKRUPTCY ESTATE. DURING THE TAX YEAR, THERE WERE NO COMMITTEES AND THUS NO COMMITTEE MEETINGS CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DAVID B. MADOFF, THE CHAPTER 7 TRUSTEE, REVIEWED THE FORM 990 PRIOR TO IT BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, DISCLOSURE: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 1 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 462792 |
| IRS990/TotalAssetsEOYAmt | 0 | 927923 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 462792 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 927923 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 20 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 126908 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 126908 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1340196 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1340196 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1340196 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1340196 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -877404 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -412273 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 589519 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2500 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 592039 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 462792 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 927923 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 262681 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 262681 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 83 PEARL STREET |
| IRS990/USAddress/CityNm | 0 | HYANNIS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02601 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CCCDP.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | CAPE COD CHILD DEVELOPMENT, INC. (THE "DEBTOR") FILED A CHAPTER 7 PETITION ON OCTOBER 28, 2019 AND DAVID B. MADOFF OF MADOFF & KHOURY LLP WAS DULY APPOINTED AS TRUSTEE OF THE DEBTOR'S BANKRUPTCY ESTATE. AS ALL EMPLOYEES OF THE DEBTOR COMPLETED THEIR EMPLOYMENT AS OF OCTOBER 2019, THE APPOINTED TRUSTEE HAS BEEN WORKING WITH THE BANKRUPTCY ESTATE TO COMPLETE AND FILE THE NECESSARY FILINGS REQUIRED. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID B MADOFF |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAPTER 7 TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5087756240 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-09-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CAPE COD CHILD DEVELOPMENT INC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O DAVID B MADOFF CHAPTER 7 TRUSTEE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CAPE |
| ReturnHeader/Filer/EIN | 0 | 237324732 |
| ReturnHeader/Filer/PhoneNum | 0 | 5085430040 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 124 WASHINGTON STREET SUITE 202 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FOXBOROUGH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02035 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383697447 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NON PROFIT CAPITAL MANAGEMENT LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 153 CLINTON RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STERLING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 015642357 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7819336726 |
| ReturnHeader/ReturnTs | 0 | 2022-09-28T11:40:22-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | DAVID |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MADOFF |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-06-30 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.