2022-09-09T12:06:39-05:00 2021-08-31 270950845 KENNETH A ROBERTS CPA LLC 42 CURTIS ROAD CANTON MA 02021 990 2020-09-01 042471145 THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC CHIL 6175660190 69 CYPRESS STREET BROOKLINE MA 02445 ANYA ANDERSON EXECUTIVE DIRECTOR 6175660190 2022-08-30 1 ANYA ANDERSON 999009999 P00294474 6175127822 2022-08-30 X 0 AAL1 IAL1 2020 2023-04-26 12:10:37Z X ANYA ANDERSON 69 CYPRESS STREET BROOKLINE MA 02445 781587 0 X TCCBROOKLINE.ORG X 1970 MA TO PROVIDE QUALITY DAYCARE AND EARLY CHILDHOOD EDUCATION TO FAMILES OF BROOKLINE AND GREATER BOSTON. 10 10 14 25 0 0 211102 241453 488347 540094 52 40 25 0 699526 781587 2598 0 0 0 493096 497784 0 0 0 151948 155549 647642 653333 51884 128254 718079 828572 163782 248811 554297 579761 TO PROVIDE QUALITY DAYCARE AND EARLY CHILDHOOD EDUCATION TO FAMILIES OF BROOKLINE AND GREATER BOSTON. 0 0 464884 540134 PROVIDE QUALITY DAYCARE AND EARLY CHILDHOOD EDUCATION FOR 1.5 TO 5 YEAR OLD CHILDREN IN A PLEASANT, CARING ENVIRONMNET CONDUCTIVE TO LEARNING. THE PROGRAM CONSISTS OF A TODDLER CLASSROOM AS WELL AS A PRE-SCHOOL CLASSROOM. THE CENTER IS OPEN FROM 8AM TO 6PM MONDAY - FRIDAY. FAMILIES CAN CHOOSE A SCHEDULE FOR THREE, FOUR OR FIVE DAY ATTENDANCE. ENROLLMENT FOR FISCAL YEAR WAS 23 STUDENTS. N/A N/A 464884 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 9 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 0 0 1 1 1 1 0 MA X ANYA ANDERSON 6175660190 69 CYPRESS STREET BROOKLINE MA 02445 BRYAN O'NEIL FACULTY BOARD MEMBER 40.00 0.00 X 50430 0 705 FU TIAN FACULTY BOARD MEMBER 40.00 0.00 X 44175 0 8621 JASON BOWERS PARENT BOARD MEMBER 2.00 0.00 X 0 0 0 ELIZA ADLER PARENT BOARD MEMBER 2.00 0.00 X 0 0 0 BRIAN FREEMAN PRESIDENT 2.00 0.00 X X 0 0 0 ROHIT GUPTA TREASURER 2.00 0.00 X X 0 0 0 LUCILA HALPERIN VICE PRESIDENT 2.00 0.00 X X 0 0 0 AARON GELB PARENT BOARD MEMBER 2.00 0.00 X 0 0 0 LEAH BERK SECRETARY 2.00 0.00 X X 0 0 0 DANYA DEFLIESE REPLACED FACULTY BOARD MEMBER 40.00 0.00 X 41187 0 8688 SARAH KRUGER REPLACED FACULTY BOARD MEMBER 40.00 0.00 X 38102 0 6646 CALVIN KROGH REPLACED PARENT BOARD MEMBER 2.00 0.00 X 0 0 0 ANYA ANDERSON EXECUTIVE DIRECTOR 40.00 0.00 X 99345 0 18586 273239 0 43246 0 0 0 0 0 X 50000 189499 1954 241453 TUITION 611110 540094 540094 540094 40 40 781587 540134 0 0 X 273239 180565 92674 124970 124007 963 63724 45138 18586 35851 27658 8193 2450 2450 27742 27742 4713 4713 10130 3699 6431 38234 26000 12234 39948 27165 12783 10174 6918 3256 MISCELLANEOUS 8437 5927 2510 CLASSROOM SUPPLIES 5445 5445 PAPER 5019 4392 627 MUSIC 1645 1645 1612 1612 653333 464884 188449 0 X 51542 84220 380974 396978 99209 43833 47208 4152 3327 831363 633733 237578 197630 718079 828572 70875 94166 92907 73898 80747 163782 248811 X 554297 579761 554297 579761 718079 828572 X 128254 -102790 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 789526 593582 195944 41837 40151 1686 197630 X PART X, LINE 2: UNCERTAINTIES IN TAX POSITIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS WILL BE RECORDED AS GENERAL AND ADMINISTRATIVE EXPENSES. THE ORGANIZATION HAS CONCLUDED THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE AND THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2021 AND 2020. THE ORGANIZATION BELIEVES ITS ACCRUALS FOR TAX LIABILITIES ARE ADEQUATE FOR ALL OPEN TAX YEARS (AUGUST 31, 2017 THROUGH CURRENT). 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL PUBLIC DOCUMENTS INCLUDE A STATEMENT THAT THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, CREED, COLOR, GENDER, SEXUAL ORIENTATION, MARITAL OR PARENTAL STATUS, AGE, NATIONAL ORIGIN, SOCIOECONOMIC STATUS, RELIGIOUS OR POLITICAL BELIEFS, UNION ACTIVITIES, MILITARY STATUS, GENDER IDENTIY, OR DISABILITY. FORM 990, PART VI, SECTION A, LINE 6 ALL PARENTS ARE MEMBERS OF THE CORPORATION. THE BOARD CONSISTS OF PARENTS, STAFF AND AT TIMES, COMMUNITY MEMBERS. PARENTS MAY VOLUNTEER TO SIT ON THE BOARD. OFFICERS OF THE BOARD ARE ELECTED AT EACH ANNUAL MEETING IN OCTOBER. THE BOARD MEETS AT LEAST 4 TIMES PER YEAR TO OVERSEE THE FISCAL MANAGEMENT AND POLICY MAKING OF THE CENTER. ALL PARENTS AND STAFF, EVEN THOSE WHO HAVE NOT BEEN OFFICIALLY ELECTED TO THE BOARD, ARE ENCOURANGED TO ATTEND MEETINGS AND PARTICIPATE IN DISCUSSIONS. FORM 990, PART VI, SECTION A, LINE 7A ALL PARENTS ARE MEMBERS OF THE CORPORATION. THE MEMBERS ARE RESPONSIBLE FOR ELECTING THE CORPORATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AND REVIEWED BY THE ORGANIZATION'S BOOKKEEPER, TREASURER, EXECUTIVE DIRECTOR, AND PRESIDENT OF THE BOARD. EACH MEMBER OF THE BOARD IS PROVIDED A COPY OF THE FORM 990 AT THE NEXT MEETING, WHICH MAY BE BEFORE OR AFTER FILING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR INCLUDES USE OF DATA REGARDING COMPARABLE COMPENSATION, IS REVIEWED AND APPROVED BY THE BOARD, AND IS CONTEMPORANEOULSY DOCUMENTED. COMPENSATION FOR OFFICERS AND OTHER EMPLOYEES INCLUDES USE OF DATA REGADING COMPARABLE COMPENSATION, IS REVIEWED AND APPROVED BY THE BOARD, AND IS CONTEMPORANEOULSY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST TO BE EXAMINED AT THE CENTER. FORM 990, PART VIII, LINE 1E FORM 990 WAS AMENDED TO PROPERLY REFLECT GOVERNMENT GRANTS RELATED TO COVID 19 INCLUDING PPP LOAN FORGIVENESS OF $102,790 (SEE NET ASSET RECONCILIATION) AND EMPLOYEE RETENTION CREDITS OF $86,709 FROM AMENDED FORM 941S. FORM 990, PART X, LINES 3 AND 27 FORM 990, PART X, LINE 3 WAS AMENDED TO INCLUDE $86,709 OF EMPLOYEE RETENTION CREDITS FROM AMENDED FORMS 941 THAT WERE FILED AFTER ORIGINAL FORM 990 WAS FILED. PLEDGES AND GRANTS RECEIVABLE INCREASED FROM $12,500 TO $99,209. FORM 990, PART X, LINE 27 WAS AMENDED TO INCLUDE $86,709 OF EMPLOYEE RETENTION CREDITS FROM AMENDED FORMS 941 THAT WERE FILED AFTER ORIGINAL FORM 990 WAS FILED. NET ASSETS INCREASED FROM $493,052 TO $579,761. FORM 990, PART XI, LINE 9: PPP LOAN FORGIVENESS RECOGNIZED AS INCOME IN 2019 FOR BOOK AND 2020 FOR TAX -102,790. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S METHODS OF SELECTING AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AND OVERSEEING THE AUDIT HAVE NOT CHANGED FROM PRIOR YEAR. FORM 990, PART XII, LINE 9 PPP LOAN FORGIVENESS WAS RECOGNIZED AS INCOME IN 2019 FOR BOOK PURPOSES AND 2020 FOR TAX PURPOSES. JOAN B BERKOWITZ SUPPORTING ORGANIZATION INC C/O ROSEMARY MATTUCK 52 MARGARET ST ARLINGTON MA 02474 331025137 SUPPORT DC 501(C)(3) LINE 12A, I N/A 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 JOAN B BERKOWITZ SUPPORTING ORGANIZATION INC C 50000 BOARD DESIGNATED BASED ON NEED