Civic Intelligence

The Learning Circle Preschool Inc.

EIN 65-1271115 • 501(c)3 • Canton, MA

Pub. 78 Eligible

Profile

Provide educational programming for 39 children, ages 2.9 - 7 years. The mission of the learning circle preschool is to create child-centered, individually, developmentally appropriate programs serving preschool children and their families. Our core values are inclusion, diversity and fairness.

3 Blue Hill River RdCanton, MA 02021

learningcirclepreschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.31x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.40x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

0.8%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

37%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-18%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$765,142

Up $208,642 (+37%) from 2023

Liabilities

Up

$233,907

Up $204,185 (+687%) from 2023

Net Assets

Up

$531,235

Up $4,457 (+0.8%) from 2023

Revenue

Down

$589,472

Down $131,869 (-18%) from 2023

Expenses

Down

$585,015

Down $20,940 (-3.5%) from 2023

Net Income

Down

$4,457

Down $110,929 (-96%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $178,193Liabilities 2011: $28,843Net Assets 2011: $149,3512011Assets 2012: $196,948Liabilities 2012: $15,227Net Assets 2012: $181,7202012Assets 2013: $184,221Liabilities 2013: $19,666Net Assets 2013: $164,5552013Assets 2014: $147,900Liabilities 2014: $30,797Net Assets 2014: $117,1032014Assets 2015: $164,442Liabilities 2015: $33,294Net Assets 2015: $131,1482015Assets 2016: $226,710Liabilities 2016: $19,499Net Assets 2016: $207,2112016Assets 2017: $271,097Liabilities 2017: $10,923Net Assets 2017: $260,1742017Assets 2018: $417,043Liabilities 2018: $126,187Net Assets 2018: $290,8572018Assets 2019: $544,310Liabilities 2019: $75,271Net Assets 2019: $469,0392019Assets 2020: $329,606Liabilities 2020: $29,900Net Assets 2020: $299,7062020Assets 2021: $355,666Liabilities 2021: $26,154Net Assets 2021: $329,5122021Assets 2022: $446,364Liabilities 2022: $34,972Net Assets 2022: $411,3922022Assets 2023: $556,500Liabilities 2023: $29,722Net Assets 2023: $526,7782023Assets 2024: $765,142Liabilities 2024: $233,907Net Assets 2024: $531,2352024

Highlighted filing

2024

Assets$765,142
Liabilities$233,907
Net Assets$531,235

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $346,105Expenses 2011: $340,064Net Income 2011: $6,0412011Revenue 2012: $360,578Expenses 2012: $328,209Net Income 2012: $32,3692012Revenue 2013: $325,748Expenses 2013: $342,913Net Income 2013: -$17,1652013Revenue 2014: $276,817Expenses 2014: $324,270Net Income 2014: -$47,4532014Revenue 2015: $347,291Expenses 2015: $333,246Net Income 2015: $14,0452015Revenue 2016: $441,090Expenses 2016: $365,026Net Income 2016: $76,0642016Revenue 2017: $435,484Expenses 2017: $382,521Net Income 2017: $52,9632017Revenue 2018: $453,337Expenses 2018: $422,654Net Income 2018: $30,6832018Revenue 2019: $641,539Expenses 2019: $463,357Net Income 2019: $178,1822019Revenue 2020: $451,316Expenses 2020: $472,090Net Income 2020: -$20,7742020Revenue 2021: $571,338Expenses 2021: $541,532Net Income 2021: $29,8062021Revenue 2022: $666,867Expenses 2022: $584,987Net Income 2022: $81,8802022Revenue 2023: $721,341Expenses 2023: $605,955Net Income 2023: $115,3862023Revenue 2024: $589,472Expenses 2024: $585,015Net Income 2024: $4,4572024

Highlighted filing

2024

Revenue$589,472
Expenses$585,015
Net Income$4,457

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.65$2.34$5.31$5.89$5.85$0.04
2023Detailed filing. Detailed filing data is available for this year.$5.57$0.30$5.27$7.21$6.06$1.15
2022Detailed filing. Detailed filing data is available for this year.$4.46$0.35$4.11$6.67$5.85$0.82
2021Detailed filing. Detailed filing data is available for this year.$3.56$0.26$3.30$5.71$5.42$0.30
2020Detailed filing. Detailed filing data is available for this year.$3.30$0.30$3.00$4.51$4.72$0.21
2019Detailed filing. Detailed filing data is available for this year.$5.44$0.75$4.69$6.42$4.63$1.78
2018Summary only. Only limited summary data is available for this year.$4.17$1.26$2.91$4.53$4.23$0.31
2017Summary only. Only limited summary data is available for this year.$2.71$0.11$2.60$4.35$3.83$0.53
2016Summary only. Only limited summary data is available for this year.$2.27$0.19$2.07$4.41$3.65$0.76
2015Summary only. Only limited summary data is available for this year.$1.64$0.33$1.31$3.47$3.33$0.14
2014Summary only. Only limited summary data is available for this year.$1.48$0.31$1.17$2.77$3.24$0.47
2013Summary only. Only limited summary data is available for this year.$1.84$0.20$1.65$3.26$3.43$0.17
2012Summary only. Only limited summary data is available for this year.$1.97$0.15$1.82$3.61$3.28$0.32
2011Summary only. Only limited summary data is available for this year.$1.78$0.29$1.49$3.46$3.40$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.2
Gross Receipts
$589,472
Mission and Program Overview

Mission

Provide educational programming for 39 children, ages 2.9 - 7 years. The mission of the learning circle preschool is to create child-centered, individually, developmentally appropriate programs serving preschool children and their families. Our core values are inclusion, diversity and fairness.

Provide educational programming for 39 children, ages 2.9-7 years. The mission of the Learning Circle Preschool is to create child-centered, individualized, developmentally appropriate programs serving preschool children and their families. Our core values are inclusion, diversity and fairness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$526,778$531,235▲ $4,457
Accounts Receivable$138,378$280,343▲ $141,965
Savings and Temporary Cash Investments$223,083$271,544▲ $48,461
Land, Buildings, and Equipment, Net$104,908$107,450▲ $2,542
Cash and Non-Interest-Bearing Accounts$90,131$102,202▲ $12,071
Prepaid Expenses and Deferred Charges$0$3,603▲ $3,603
Total Assets$556,500$765,142▲ $208,642
Liabilities
Deferred Revenue$10,200$216,525▲ $206,325
Accounts Payable and Accrued Expenses$19,522$17,382▼ $2,140
Total Liabilities$29,722$233,907▲ $204,185
Net Assets / Fund Balance
Total Net Assets Fund Balance$526,778$531,235▲ $4,457
Total Liabilities and Net Assets / Fund Balance$556,500$765,142▲ $208,642

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,728$104,346-
Leasehold Improvements$93,722$74,591-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katrina SelawskyDirector & PresidentFT$70,716$70,716
Kimberly OsbourneSecretaryPT$51,657$51,657
Laura KurlinskiCommunity Representative-$3,614$3,614

Board Members and Trustees

NameTitle
Lauren KinnanCo-chair
Meghan SilvestriCo-chair
Thuy PhanCo-vice Chair (fundraising)
Cate HawkinsMember at Large
Nancy PriceMember at Large
Tara LisenoMember at Large
Sarah CaronTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68,518
Program Service Revenue
$510,014
Investment Income
$10,940
Other Revenue
$0
All Other Contributions
$19,946
Change in Net Assets
$4,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$413,632
Other Expenses$171,383
Total Fundraising Expense$1,030
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$309,246$0$309,246
Current Officers, Directors, Trustees, and Key Employees$50,897$20,060$0$70,957
All Other Expenses$52,101$11,092$0$63,193
Occupancy$39,524$9,881$0$49,405
Other Employee Benefits$0$33,417$0$33,417
Fees for Services Accounting$0$19,801$0$19,801
Depreciation Depletion$10,958$0$0$10,958
Insurance$0$6,097$0$6,097
Office Expenses$0$2,911$0$2,911
Information Technology$1,350$0$0$1,350
Fees for Services Management$0$1,121$0$1,121
Other Expenses$0$0$1,030$1,030
Advertising$0$526$0$526
Payroll Taxes$10$2$0$12
Total Functional Expenses$167,913$416,072$1,030$585,015
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Learning Circle Preschool Inc
EIN
65-1271115
Phone
7818284800
Address
3 BLUE HILL RIVER RD, CANTON, MA 02021

Signing Officer

Name
Katrina Selawsky
Title
President
Phone
7818284800
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katrina Selawsky
Formed
2006
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
9
Employees
9
Volunteers
15

Preparer

Firm
Michael A Galer CPA PC
Address
779 Washington Street Unit 1A, Canton, MA 02021
Preparer
Michael A Galer
Phone
7818212155
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

All families at Learning Circle Preschool are members

Pt VI, Line 7A

Members attend one mandatory annual meeting to elect members (one vote per family) to the Board of Directors, hear about whole school issues, and share feedback. In addition, Board meetings are open to members, and members participate on Board committees.

Pt VI, Line 7B

Members annually elect non-staff open positions of the Board of Directors.

Pt VI, Line 11B

Board members are provided with PDF files via email of the completed tax returns and financial statements at least one week prior to the Form 990 being submitted to the IRS. This gives the Board members time to review the information and to ask questions or make comments.

Pt VI, Line 12C

As part of the orientation process to the new school year, each fall, and as part of the spring orientation processes for new Board members joining, the conflict of interest policies are reviewed and discussed. On a case-by-case basis, as votes are taken, Board members are reminded of this policy.

Pt VI, Line 15A

A salary schedule for starting Directors position is used to determine initial salary at the school. This is tied to community standards for directors of like programs and with like levels of experience and education. Annual adjustments are determined for the whole staff (administration and teachers) and are based on inflation, changes in educational status and the finances of the school.

Pt VI, Line 15B

See above description of Line 15a.

Pt VI, Line 19

For the school community, notebooks with governing and financial documents (including conflict of interest policies) are kept current and available in the school library. These documents are available by request to the general public. Additionally, school documents are posted on the website of the Massachusetts Attorney General Non-Profits & Charities document search (www.mass.gov/ago).

Form 990, Part IX, Line 24E

Licenses & permits 843. 0. 843. 0.

Form 990, Part IX, Line 24E

Staff training & personnel expense 2264. 1811. 453. 0.

Form 990, Part IX, Line 24E

Cleaning 21500. 17200. 4300. 0.

Form 990, Part IX, Line 24E

Repairs and maintenance 8388. 6710. 1678. 0.

Form 990, Part IX, Line 24E

Equipment rental 1013. 1013. 0. 0.

Form 990, Part IX, Line 24E

FOOD 5420. 5420. 0. 0.

Form 990, Part IX, Line 24E

Small classroom equipment 2097. 2097. 0. 0.

Form 990, Part IX, Line 24E

Special events/programs 2747. 2747. 0. 0.

Form 990, Part IX, Line 24E

Telephone 3431. 2745. 686. 0.

Form 990, Part IX, Line 24E

Utilities 13105. 10484. 2621. 0.

Form 990, Part IX, Line 24E

Dues and subscriptions 336. 0. 336. 0.

Form 990, Part IX, Line 24E

Postage delivery 175. 0. 175. 0.

Form 990, Part IX, Line 24E

Software 1874. 1874. 0. 0.

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IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt06097
IRS990/InvestmentIncomeGrp/ExclusionAmt010940
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010940
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0178937
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0104908
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0107450
IRS990/LandBldgEquipCostOrOtherBssAmt0286387
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Provide educational programming for 39 children, ages 2.9-7 years. The mission of the Learning Circle Preschool is to create child-centered, individualized, developmentally appropriate programs serving preschool children and their families. Our core values are inclusion, diversity and fairness.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0526778
IRS990/NetAssetsOrFundBalancesEOYAmt0531235
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09881
IRS990/OccupancyGrp/ProgramServicesAmt039524
IRS990/OccupancyGrp/TotalAmt049405
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02911
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt02911
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt033417
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033417
IRS990/OtherExpensesGrp/Desc0CLASSROOM & SCHOOL SUPPLIES
IRS990/OtherExpensesGrp/Desc1ENRICHMENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2WORKERS COMP INSURANCE
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt31030
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21918
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt010352
IRS990/OtherExpensesGrp/ProgramServicesAmt12721
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt010352
IRS990/OtherExpensesGrp/TotalAmt12721
IRS990/OtherExpensesGrp/TotalAmt21918
IRS990/OtherExpensesGrp/TotalAmt31030
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0309246
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0309246
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02
IRS990/PayrollTaxesGrp/ProgramServicesAmt010
IRS990/PayrollTaxesGrp/TotalAmt012
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03603
IRS990/PrincipalOfficerNm0KATRINA SELAWSKY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL EDUCATION AND CARE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0510014
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0116424
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02821
IRS990/PYOtherExpensesAmt0168127
IRS990/PYProgramServiceRevenueAmt0602096
IRS990/PYRevenuesLessExpensesAmt0115386
IRS990/PYSalariesCompEmpBnftPaidAmt0437828
IRS990/PYTotalExpensesAmt0605955
IRS990/PYTotalRevenueAmt0721341
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt04457
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0510014
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0526778
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0531235
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0223083
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0271544
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt013728
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104346
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0118074
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt093722
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074591
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0168313
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107450
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school received $48,572 in state grants in 2023.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All families at Learning Circle Preschool are members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members attend one mandatory annual meeting to elect members (one vote per family) to the Board of Directors, hear about whole school issues, and share feedback. In addition, Board meetings are open to members, and members participate on Board committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members annually elect non-staff open positions of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board members are provided with PDF files via email of the completed tax returns and financial statements at least one week prior to the Form 990 being submitted to the IRS. This gives the Board members time to review the information and to ask questions or make comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4As part of the orientation process to the new school year, each fall, and as part of the spring orientation processes for new Board members joining, the conflict of interest policies are reviewed and discussed. On a case-by-case basis, as votes are taken, Board members are reminded of this policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A salary schedule for starting Directors position is used to determine initial salary at the school. This is tied to community standards for directors of like programs and with like levels of experience and education. Annual adjustments are determined for the whole staff (administration and teachers) and are based on inflation, changes in educational status and the finances of the school.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6See above description of Line 15a.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7For the school community, notebooks with governing and financial documents (including conflict of interest policies) are kept current and available in the school library. These documents are available by request to the general public. Additionally, school documents are posted on the website of the Massachusetts Attorney General Non-Profits & Charities document search (www.mass.gov/ago).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LICENSES & PERMITS 843. 0. 843. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9STAFF TRAINING & PERSONNEL EXPENSE 2264. 1811. 453. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10CLEANING 21500. 17200. 4300. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11REPAIRS AND MAINTENANCE 8388. 6710. 1678. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12EQUIPMENT RENTAL 1013. 1013. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13FOOD 5420. 5420. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SMALL CLASSROOM EQUIPMENT 2097. 2097. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15SPECIAL EVENTS/PROGRAMS 2747. 2747. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16TELEPHONE 3431. 2745. 686. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17UTILITIES 13105. 10484. 2621. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18DUES AND SUBSCRIPTIONS 336. 0. 336. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19POSTAGE DELIVERY 175. 0. 175. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20SOFTWARE 1874. 1874. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0556500
IRS990/TotalAssetsEOYAmt0765142
IRS990/TotalAssetsGrp/BOYAmt0556500
IRS990/TotalAssetsGrp/EOYAmt0765142
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt068518
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01030
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0416072
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167913
IRS990/TotalFunctionalExpensesGrp/TotalAmt0585015
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029722

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