2024-02-14T14:22:44-06:00 2023-07-31 042694095 LITMANGERSON ASSOCIATES LLP 500 W CUMMINGS PARK SUITE 5650 WOBURN MA 01801 990 2022-08-01 042199269 BOWEN NURSERY SCHOOL INC BOWE 6173323923 96 OTIS STREET NEWTON MA 02465 NINA TEBALDI HEAD DIRECTOR 6173323923 2024-02-14 1 NINA TEBALDI 999009999 0 ROBERT F HART JR P00937795 7815694700 2024-02-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NINA TEBALDI 96 OTIS STREET NEWTON MA 02460 500305 0 X WWW.BOWENCOOP.ORG X 1955 MA COOPERATIVE NURSERY SCHOOL PROGRAM 16 16 8 57 0 0 61643 61017 385218 411090 678 1609 8224 21767 455763 495483 4225 5445 0 0 324793 356848 0 0 0 114394 126007 443412 488300 12351 7183 454674 527238 123245 188626 331429 338612 THE ORGANIZATION RUNS A COOPERATIVE PRESCHOOL PROGRAM 0 0 434235 5445 411090 COOPERATIVE NURSERY SCHOOL PROGRAM DEVELOPED TO ENHANCE & ENRICH THE DEVELOPMENT OF PRE-SCHOOL CHILDREN IN A SAFE ENVIRONMENT. SERVICES ARE PROVIDED FOR APPROXIMATELY 46 PUPILS INCLUDING 3-DAY STUDENTS, 5-DAY STUDENTS, AND TRANSITIONAL KINDERGARTEN STUDENTS 434235 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 MA X X THE ORGANIZATION 6173323923 96 OTIS STREET NEWTON MA 02460 LAURA ALVARADO PRESIDENT (FORMER ASST PRES) 2.00 X X 0 0 0 MEGAN OSINSKI ASSISTANT PRESIDENT (FORMER 3-DAY VP) 2.00 X X 0 0 0 MICHAEL PANTINA TREASURER 2.00 X X 0 0 0 CAITLIN KALIA 5-DAY VP 2.00 X X 0 0 0 ELIZABETH CANTWELL 3-DAY VP 2.00 X X 0 0 0 AMANGEET KAUR ASSISTANT TREASURER 2.00 X X 0 0 0 BEX KAYE RECORDING SECRETARY 2.00 X X 0 0 0 LAURA FINK 3-DAY ENROLLMENT CHAIR 2.00 X 0 0 0 ANGIE MARKOSKI 5-DAY ENROLLMENT CHAIR 2.00 X 0 0 0 ELIZABETH BRILL PRE-K ENROLLMENT CHAIR (FORMER 5-DAY ENROLLMENT C) 2.00 X 0 0 0 ADELLE LILLY PRE-K VP 2.00 X X 0 0 0 SHREYAS RAMAKRISHNA FUNDRAISING (SPRING) 2.00 X 0 0 0 ANNE-MARIE ULIAN HOSPITALITY 2.00 X 0 0 0 ARIEL DUNLAP ASSISTANT HOSPITALITY 2.00 X 0 0 0 KATE KREMS FORJ 2.00 X 0 0 0 KELLY CADDELL FUNDRAISING (FALL) 2.00 X 0 0 0 NINA TEBALDI DIRECTOR 35.00 X 67171 0 2181 67171 0 2181 0 0 0 0 0 57500 3517 61017 NURSERY SCHOOL TUITION 611600 398371 398371 OTHER PROGRAM RELATED 611600 12719 12719 411090 1609 1609 26589 4822 21767 21767 495483 411090 0 23376 5445 5445 74725 55499 19226 251480 251480 4154 4154 26489 25073 1416 14750 14750 11184 11184 23340 15362 7978 40744 40744 4671 4671 8282 8282 REPAIRS AND MAINTENANCE 13610 2915 10695 PROGRAM SUPPLIES 8366 8366 TELEPHONE 1060 1060 488300 434235 54065 0 210090 210886 215187 216796 2117 0 4111 5098 93766 75268 23169 18498 0 75960 454674 527238 5256 11544 117989 99208 0 77874 123245 188626 X 331429 338612 331429 338612 454674 527238 7183 0 X X 1 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13176 8487 4689 80590 66781 13809 18498 OPERATING RIGHT-OF-USE ASSET - NET ACCUMULATED AMORTIZATION 75960 75960 OPERATING LEASE LIABILITY 77874 77874 X PART X, LINE 2: THE SCHOOL ACCOUNTS FOR THE UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC TOPIC NO. 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. WHEN NECESSARY, THE SCHOOL ACCOUNTS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS PART OF ITS PROVISION FOR INCOME TAXES. THE SCHOOL DOES NOT EXPECT THAT UNRECOGNIZED TAX BENEFITS ARISING FROM TAX POSITIONS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT 12 MONTHS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A BROCHURE AND FLYER CONTAINING THE SCHOOL'S STATEMENT OF NON- DISCRIMINATION ARE SENT TO ALL INTERESTED PARTIES AS PART OF THE REGISTRATION PROCESS 1 TUITION ASSISTANCE 1 5445 BOOK PART I, LINE 2: FAMILIES APPLY FOR FINANCIAL ASSISTANCE ANNUALLY REGARDLESS OF THEIR FINANCIAL SITUATION. UPON RECEIVING AN APPLICATION FOR ASSISTANCE, THE DIRECTOR CIRCULATES THE INFORMATION TO THE FINANCIAL ASSISTANCE COMMITTEE. THE COMMITTEE CONSISTS OF THE DIRECTOR, PRESIDENT, CO-PRESIDENT, TREASURER AND ASSISTANT TREASURER. ASSISTANCE APPLICATIONS ARE REVIEWED ON A ROLLING BASIS AND AWARDS ARE BASED ON DEMONSTRATED NEED AND FUNDS AVAILABLE. ONCE AN AWARD IS MADE, THE FAMILY IS NOTIFIED OF THEIR AWARD AMOUNT AND THE AMOUNT IS CREDITED AGAINST THEIR TUITION DUE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS THE FORM 990 ALONG WITH THE SCHOOL'S FINANCIAL STATEMENTS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 15 THE DIRECTOR'S COMPENSATION IS SET IN A WRITTEN EMPLOYMENT CONTRACT WHICH IS RENEWED ANNUALLY. THE BOARD CONSIDERS A BENCHMARK SURVEY OF SALARIES COMPILED BY A LOCAL ASSOCIATION OF PRESCHOOLS DURING THIS PROCESS. FORM 990, PART VI, SECTION C, LINE 18 THE TAX REURNS ARE AVAILABLE FOR INSPECTION AT THE SCHOOL'S PLACE OF BUSINESS DURING REGULAR WORKING HOURS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST NO CHANGES NO CHANGE IN PROCESS OF OVERSIGHT OF REVIEWED FINANCIAL STATEMENTS OR SELECTION OF AN INDEPENDENT ACCOUNTANT.