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    <IRS990ScheduleL documentId="RetDoc1042800001">
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        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>NEWTON THE CHILDRENS LEARNING CENTER (TCLC)</BusinessNameLine1Txt>
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        <RelationshipDescriptionTxt>SEE BELOW</RelationshipDescriptionTxt>
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        <TransactionDesc>NEWTON CENTER (THE "CENTER") CONTRACTS WITH TCLC FOR PROGRAM SERVICES. TCLC EMPLOYS EDUCATIONAL CHILDCARE PROFESSIONALS AND STAFF, WHO LEAD THE CENTER'S ACADEMIC AFTER-SCHOOL CARE, CAMPS, AND ENRICHMENT CLASS PROGRAMS. THE CENTER REVIEWS AND DETERMINES WHETHER TO RENEW ITS CONTRACT WITH TCLC EACH YEAR. AS PART OF THIS REVIEW, THE CENTER'S DISINTERESTED DIRECTORS (I.E., THE BOARD EXCLUDING SONCINO AND TAMIR) REVIEW AN INDEPENDENTLY-PRODUCED REPORT OF MARKET DATA TO DETERMINE WHETHER THE CENTER COULD PAY LESS FOR THE SAME SERVICES BY CONTRACTING WITH A THIRD-PARTY SERVICE PROVIDER INSTEAD OF TCLC. THE DISINTERESTED DIRECTORS DETERMINED THAT THE FEES CHARGED BY TCLC IN 2023 WERE FAIR AND REASONABLE TO THE CENTER, THAT THE ARRANGEMENT WAS IN THE CENTER'S BEST INTERESTS, AND THAT THE CENTER COULD NOT HAVE OBTAINED A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES.</TransactionDesc>
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        <RelationshipDescriptionTxt>DIRECTORS</RelationshipDescriptionTxt>
        <TransactionDesc>SEE BELOW</TransactionDesc>
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        <FormAndLineReferenceDesc>SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:</FormAndLineReferenceDesc>
        <ExplanationTxt>(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:1) DIRECTOR ISAAC SONCINO IS 49% OWNER OF TCLC AND SERVES AS ITS CEO, BUT DOES NOT RECEIVE COMPENSATION FROM TCLC.2) DIRECTOR CELINE TAMIR IS 51% OWNER OF TCLC, IS EMPLOYED AS ITS DIRECTOR OF PROGRAMS, AND SERVES AS ITS CFO.3) CELINE TAMIR'S SON TAL TAMIR IS EMPLOYED AS TCLC'S DIRECTOR OF OPERATIONS AND SERVES AS ITS CORPORATE SECRETARY. TAL TAMIR IS NOT AN OFFICER OR DIRECTOR OF NEWTON CENTER. 4) INDIVIDUALS WITH NO FINANCIAL OR OTHER INTEREST IN TCLC COMPRISE A MAJORITY OF NEWTON CENTER'S BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IV, LINE 28A</FormAndLineReferenceDesc>
        <ExplanationTxt>CENTER INDEMNIFIED AND ADVANCED FEES AND COSTS TO TWO LAW FIRMS IN CONNECTION WITH LITIGATION IN WHICH CENTER, CELINE TAMIR, AND ISAAC SONCINO ARE INVOLVED. THE DISINTERESTED DIRECTORS OF CENTER APPROVED THE INDEMNIFICATION AND ADVANCEMENT OF FEES, SUBJECT TO AN UNDERTAKING FROM EACH INDEMNIFIED DIRECTOR TO REPAY CENTER UNDER CERTAIN CIRCUMSTANCES AS REQUIRED BY STATE LAW. AS LITIGATION IS ONGOING, THE AMOUNT SPECIFICALLY INCURRED ON THEIR BEHALF IS NOT YET DETERMINABLE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PRESIDENT AND TREASURER ARE SIBLINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF NEWTON CENTER'S BOARD REVIEW AND APPROVE THE TAX RETURNS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH YEAR, THE DIRECTORS, OFFICERS, AND ANY OTHER KEY PERSONNEL OF CENTER MUST AFFIRM THAT THE PERSON RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ IT AND UNDERSTOOD THE POLICY, AND AGREED TO COMPLY WITH IT. THEREAFTER, EACH INDIVIDUAL MUST DISCLOSE THEIR FINANCIAL INTEREST AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. THE DISCLOSURE IS DONE BY MEANS OF A FORM DISTRIBUTED WITH THE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE HAS BEEN NO CHANGE TO THE AUDIT OVERSIGHT PROCESS.</ExplanationTxt>
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</Return>