2024-07-15T17:00:43-05:00 2023-08-31 270950845 KENNETH A ROBERTS CPA LLC 42 CURTIS ROAD CANTON MA 02021 990 2022-09-01 042471145 THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC CHIL 6175660190 69 CYPRESS STREET BROOKLINE MA 02445 KATRINE HORION EXECUTIVE DIRECTOR 6175660190 2024-07-15 1 KATRINE HORION 999009999 0 P00294474 6175127822 2024-07-15 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATRINE HORION 69 CYPRESS STREET BROOKLINE MA 02445 850722 0 X TCCBROOKLINE.ORG X 1970 MA TO PROVIDE QUALITY DAYCARE AND EARLY CHILDHOOD EDUCATION TO FAMILES OF BROOKLINE AND GREATER BOSTON. 12 12 20 30 0 0 253311 164047 596744 681954 38 4721 0 0 850093 850722 0 0 0 0 518356 540454 0 0 0 196607 181180 714963 721634 135130 129088 856672 970543 141781 126564 714891 843979 TO PROVIDE QUALITY DAYCARE AND EARLY CHILDHOOD EDUCATION TO FAMILIES OF BROOKLINE AND GREATER BOSTON. 0 0 523543 681954 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 AND A PRE-SCHOOL CLASSROOM. THE CENTER IS OPEN FROM 8AM TO 4:30PM MONDAY - FRIDAY. FAMILIES CAN CHOOSE A SCHEDULE FOR TWO, THREE, FOUR OR FIVE DAY ATTENDANCE. MONTHLY ENROLLMENT DURING THE FISCAL YEAR RANGED FROM 28-32 STUDENTS. N/A N/A 523543 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 7 0 1 20 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 0 0 1 1 1 1 0 MA X KATRINE HORION 6175660190 69 CYPRESS STREET BROOKLINE MA 02445 ANYA ANDERSON FORMER EXECUTIVE DIRECTOR 40.00 X 33401 0 9541 BRYAN O'NEIL FACULTY BOARD MEMBER 40.00 X 61273 0 571 FU TIAN TEMP EXECUTIVE DIRECTOR 40.00 X 82706 0 10266 KATRINE HORION EXECUTIVE DIRECTOR 40.00 X 3462 0 568 VINCENT XIE TREASURER 2.00 X X 0 0 0 ROHIT GUPTA PRESIDENT 2.00 X X 0 0 0 LUCILA HALPERIN VICE PRESIDENT 2.00 X X 0 0 0 LEAH BERK SECRETARY 2.00 X X 0 0 0 SOUMEN GANGULY PARENT BOARD MEMBER 2.00 X 0 0 0 DAN HENDERSON PARENT BOARD MEMBER 2.00 X 0 0 0 PETER KUNG PARENT BOARD MEMBER 2.00 X 0 0 0 ILAN WAPINISKI PARENT BOARD MEMBER 2.00 X 0 0 0 JULIE PORTER PARENT BOARD MEMBER 2.00 X 0 0 0 NORA KEENAN PARENT BOARD MEMBER 2.00 X 0 0 0 180842 0 20946 0 0 0 0 0 50000 103047 11000 164047 TUITION 611110 681954 681954 681954 4721 4721 850722 681954 0 4721 176274 78470 97804 251533 251533 74759 58736 16023 37888 29330 8558 35148 35148 60876 40289 20587 34575 23622 10953 9520 6474 3046 SUPPLIES 15320 10832 4488 MUSIC 9125 9125 STAFF APPRECIATION AND 8696 7651 1045 RECRUITMENT 7216 7216 704 265 439 721634 523543 198091 0 203084 271087 407015 545925 86709 8797 19394 1911 1962 771656 648278 157953 123378 856672 970543 82237 69774 59544 56790 141781 126564 X 714891 843979 714891 843979 856672 970543 129088 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 747749 624371 123378 23907 23907 0 123378 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, 2023 AND 2022. THE ORGANIZATION BELIEVES ITS ACCRUALS FOR TAX LIABILITIES ARE ADEQUATE FOR ALL OPEN TAX YEARS (AUGUST 31, 2020 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 OF ENROLLED STUDENTS 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 XII, LINE 2C THE ORGANIZATION'S METHODS OF SELECTING AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AND OVERSEEING THE AUDIT HAVE NOT CHANGED FROM PRIOR YEAR. 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