Form 990, Page 6, Part VI, Line 6
“ORGANIZED WITH MEMBERS”
990 • Fiscal year 2019 • EIN 65-1271115
Scores are not available for this record yet.
Assets
Down$339,321
Down $77,722 (-19%) from 2018
Net Assets
Up$320,482
Up $29,625 (+10%) from 2018
Liabilities
Down$18,839
Down $107,348 (-85%) from 2018
Revenue
Up$484,929
Up $31,592 (+7.0%) from 2018
Expenses
Up$454,250
Up $31,596 (+7.5%) from 2018
Net Income
Down$30,679
Down $4 (-0.0%) from 2018
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $289,803 | $320,482 | ▲ $30,679 |
| Cash and Non-Interest-Bearing Accounts | $174,123 | $215,531 | ▲ $41,408 |
| Land, Buildings, and Equipment, Net | $112,218 | $107,174 | ▼ $5,044 |
| Pledges and Grants Receivable | $9,617 | $12,834 | ▲ $3,217 |
| Prepaid Expenses and Deferred Charges | $9,898 | $3,782 | ▼ $6,116 |
| Total Assets | $305,856 | $339,321 | ▲ $33,465 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,990 | $16,452 | ▲ $8,462 |
| Deferred Revenue | $8,063 | $2,387 | ▼ $5,676 |
| Total Liabilities | $16,053 | $18,839 | ▲ $2,786 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $289,803 | $320,482 | ▲ $30,679 |
| Total Liabilities and Net Assets / Fund Balance | $305,856 | $339,321 | ▲ $33,465 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $96,605 | $44,798 | $141,403 |
| Equipment | $10,569 | $82,380 | $92,949 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Katrina Selawsky | President | FT | $66,087 | $66,087 |
| Kim Osborne | Secretary | PT | $19,058 | $19,058 |
| Name | Title |
|---|---|
| Elizabeth Rooney | Co-chair |
| Sarah Caron | Co -vice-CHA |
| Lori Shatkin | Co-vice-chai |
| Andrea Robert | Community Re |
| Amanda Czarnecki | Member at La |
| Amanda Tobey | Member at La |
| Lauren Hankin | Member at La |
| Tara Mahoney | Member at La |
| Kerry Albrecht | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $322,663 |
| Other Expenses | $129,612 |
| Professional Fundraising Fees | $1,975 |
| Total Fundraising Expense | $1,975 |
| Grants and Similar Amounts Paid | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $201,719 | - | - | $201,719 |
| Current Officers, Directors, Trustees, and Key Employees | $68,116 | $17,029 | - | $85,145 |
| Occupancy | $59,298 | $14,825 | - | $74,123 |
| Payroll Taxes | $21,373 | $1,349 | - | $22,722 |
| All Other Expenses | $10,525 | $1,827 | - | $12,352 |
| Depreciation Depletion | $8,765 | - | - | $8,765 |
| Other Employee Benefits | $7,191 | $454 | - | $7,645 |
| Insurance | - | $6,811 | - | $6,811 |
| Pension Plan Contributions | $5,110 | $322 | - | $5,432 |
| Office Expenses | - | $4,182 | - | $4,182 |
| Other Expenses | $2,846 | - | - | $2,846 |
| Fees for Services Accounting | - | $2,100 | - | $2,100 |
| Fees for Services Professional Fundraising | - | - | $1,975 | $1,975 |
| Advertising | - | $915 | - | $915 |
| Total Functional Expenses | $402,461 | $49,814 | $1,975 | $454,250 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $1,975 |
“ORGANIZED WITH MEMBERS”
“Members could elect officers”
“Insofar as the school's board of directors does not meet during the summer, which is the usual time of year that the school files the form 990, the pdf files are sent be email to all the board members at least one week before the forms are mailed to the irs. This gives board members an opportunity to ask questions or make comments.”
“As part of the orientation to the new academic school year, each fall, and as part of the spring orientation process 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 a starting director's position is used to the initial salary at the school. This is tied to community standards for directors of like programs 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 at school.”
“A salary schedule for a starting officer's position is used to the initial salary at the school. This is tied to community standards for directors of like programs 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 at school.”
“For the school community notebooks with governing and financial documents (including conflict of interest policies) are kept current and available at the school library. The documents are available by request to the general public. Additionally, school documents are posted on the website of the massachusetts attorney general non profit and charity search, as well as the irs charity search.”
“The original return included a clerical error at the time of filing. We are amending the return to include the proper information.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORIGINAL RETURN INCLUDED A CLERICAL ERROR AT THE TIME OF FILING. WE ARE AMENDING THE RETURN TO INCLUDE THE PROPER INFORMATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZED WITH MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS COULD ELECT OFFICERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | INSOFAR AS THE SCHOOL'S BOARD OF DIRECTORS DOES NOT MEET DURING THE SUMMER, WHICH IS THE USUAL TIME OF YEAR THAT THE SCHOOL FILES THE FORM 990, THE PDF FILES ARE SENT BE EMAIL TO ALL THE BOARD MEMBERS AT LEAST ONE WEEK BEFORE THE FORMS ARE MAILED TO THE IRS. THIS GIVES BOARD MEMBERS AN OPPORTUNITY TO ASK QUESTIONS OR MAKE COMMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AS PART OF THE ORIENTATION TO THE NEW ACADEMIC SCHOOL YEAR, EACH FALL, AND AS PART OF THE SPRING ORIENTATION PROCESS 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 | 6 | A SALARY SCHEDULE FOR A STARTING DIRECTOR'S POSITION IS USED TO THE INITIAL SALARY AT THE SCHOOL. THIS IS TIED TO COMMUNITY STANDARDS FOR DIRECTORS OF LIKE PROGRAMS 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 AT SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | A SALARY SCHEDULE FOR A STARTING OFFICER'S POSITION IS USED TO THE INITIAL SALARY AT THE SCHOOL. THIS IS TIED TO COMMUNITY STANDARDS FOR DIRECTORS OF LIKE PROGRAMS 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 AT SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | FOR THE SCHOOL COMMUNITY NOTEBOOKS WITH GOVERNING AND FINANCIAL DOCUMENTS (INCLUDING CONFLICT OF INTEREST POLICIES) ARE KEPT CURRENT AND AVAILABLE AT THE SCHOOL LIBRARY. THE DOCUMENTS ARE AVAILABLE BY REQUEST TO THE GENERAL PUBLIC. ADDITIONALLY, SCHOOL DOCUMENTS ARE POSTED ON THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL NON PROFIT AND CHARITY SEARCH, AS WELL AS THE IRS CHARITY SEARCH. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, ITEM B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/USAddress/AddressLine1Txt | 0 | 4 ST MARYS ROAD |
| IRS990/USAddress/CityNm | 0 | MILTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02021 |
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| IRS990/WebsiteAddressTxt | 0 | HTTPS://LEARNINGCIRCLEPRESCHOOL.ORG/ |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KATRINA SELAWSKY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7818284800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-02-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE LEARNING CIRCLE PRESCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 651271115 |
| ReturnHeader/Filer/PhoneNum | 0 | 7818284800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3 BLUE HILL RIVER ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CANTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02021 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043300206 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DENNIS & ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 176 GRANITE STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | QUINCY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 021695016 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6174796300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-02-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID M DENNIS CPA |
| ReturnHeader/ReturnTs | 0 | 2021-02-13T11:08:10-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.