Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
EIN 65-1271115 • 501(c)3 • Canton, MA
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $13,728 | $104,346 | - |
| Leasehold Improvements | $93,722 | $74,591 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Katrina Selawsky | Director & President | FT | $70,716 | $70,716 |
| Kimberly Osbourne | Secretary | PT | $51,657 | $51,657 |
| Laura Kurlinski | Community Representative | - | $3,614 | $3,614 |
| Name | Title |
|---|---|
| Lauren Kinnan | Co-chair |
| Meghan Silvestri | Co-chair |
| Thuy Phan | Co-vice Chair (fundraising) |
| Cate Hawkins | Member at Large |
| Nancy Price | Member at Large |
| Tara Liseno | Member at Large |
| Sarah Caron | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“All families at Learning Circle Preschool are members”
“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.”
“Members annually elect non-staff open positions of the Board of Directors.”
“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.”
“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.”
“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.”
“See above description of Line 15a.”
“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).”
“Licenses & permits 843. 0. 843. 0.”
“Staff training & personnel expense 2264. 1811. 453. 0.”
“Cleaning 21500. 17200. 4300. 0.”
“Repairs and maintenance 8388. 6710. 1678. 0.”
“Equipment rental 1013. 1013. 0. 0.”
“FOOD 5420. 5420. 0. 0.”
“Small classroom equipment 2097. 2097. 0. 0.”
“Special events/programs 2747. 2747. 0. 0.”
“Telephone 3431. 2745. 686. 0.”
“Utilities 13105. 10484. 2621. 0.”
“Dues and subscriptions 336. 0. 336. 0.”
“Postage delivery 175. 0. 175. 0.”
“Software 1874. 1874. 0. 0.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 19522 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17382 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 138378 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 280343 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 526 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 526 |
| IRS990/AllOtherContributionsAmt | 0 | 19946 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11092 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 52101 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 63193 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KATRINA SELAWSKY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7818284800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3413 WINDSOR WOODS LN |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CANTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02021 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 90131 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 102202 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 20060 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 50897 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 70957 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 68518 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 10940 |
| IRS990/CYOtherExpensesAmt | 0 | 171383 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 510014 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 4457 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 413632 |
| IRS990/CYTotalExpensesAmt | 0 | 585015 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 1030 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 589472 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 10200 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 216525 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 10958 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10958 |
| IRS990/Desc | 0 | Provide educational programming for 39 children at any one time, 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/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 167913 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 19801 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19801 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 1121 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1121 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 28.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KATRINA SELAWSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KIMBERLY OSBOURNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SARAH CARON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | THUY PHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LAURA KURLINSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LAUREN KINNAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MEGHAN SILVESTRI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CATE HAWKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TARA LISENO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | NANCY PRICE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 70716 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 51657 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 3614 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR & PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CO-VICE CHAIR (FUNDRAISING) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | COMMUNITY REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CO-CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CO-CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBER AT LARGE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2006 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 48572 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 589472 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1350 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1350 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6097 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6097 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 10940 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10940 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 178937 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 104908 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 107450 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 286387 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 526778 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 531235 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 9881 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 39524 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 49405 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2911 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2911 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 33417 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 33417 |
| IRS990/OtherExpensesGrp/Desc | 0 | CLASSROOM & SCHOOL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | ENRICHMENT ACTIVITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | WORKERS COMP INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | FUNDRAISING EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 1030 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1918 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 10352 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2721 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 10352 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2721 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1918 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1030 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 309246 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 309246 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3603 |
| IRS990/PrincipalOfficerNm | 0 | KATRINA SELAWSKY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PRESCHOOL EDUCATION AND CARE |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 510014 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 116424 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2821 |
| IRS990/PYOtherExpensesAmt | 0 | 168127 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 602096 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 115386 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 437828 |
| IRS990/PYTotalExpensesAmt | 0 | 605955 |
| IRS990/PYTotalRevenueAmt | 0 | 721341 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 4457 |
| 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/RevenueAmt | 0 | 510014 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 526778 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 531235 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 223083 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 271544 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13728 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 104346 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 118074 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 93722 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 74591 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 168313 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 107450 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The school received $48,572 in state grants in 2023. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 6b |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | All families at Learning Circle Preschool are members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Members annually elect non-staff open positions of the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | See above description of Line 15a. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | LICENSES & PERMITS 843. 0. 843. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | STAFF TRAINING & PERSONNEL EXPENSE 2264. 1811. 453. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | CLEANING 21500. 17200. 4300. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | REPAIRS AND MAINTENANCE 8388. 6710. 1678. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | EQUIPMENT RENTAL 1013. 1013. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | FOOD 5420. 5420. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | SMALL CLASSROOM EQUIPMENT 2097. 2097. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | SPECIAL EVENTS/PROGRAMS 2747. 2747. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | TELEPHONE 3431. 2745. 686. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | UTILITIES 13105. 10484. 2621. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | DUES AND SUBSCRIPTIONS 336. 0. 336. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | POSTAGE DELIVERY 175. 0. 175. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | SOFTWARE 1874. 1874. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Form 990, Part IX, Line 24e |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| 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 | 556500 |
| IRS990/TotalAssetsEOYAmt | 0 | 765142 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 556500 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 765142 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 68518 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 1030 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 416072 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 167913 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 585015 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 29722 |
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