2024-08-09T09:59:16-05:00 2023-12-31 042536173 LIVINGSTON & HAYNES PC 40 GROVE STREET WELLESLEY MA 024827711 990 2023-01-01 042544427 CHILDREN'S VILLAGE INC CHIL 6174921990 15 BAY STATE ROAD CAMBRIDGE MA 02138 RUPAL PATEL EXECUTIVE DIRECTOR 6174921990 2024-08-07 1 0 MARIA BUNKER P00652618 7812373339 2023 2024-08-08 14:25:15Z RUPAL PATEL 15 BAY STATE ROAD CAMBRIDGE MA 02138 2470882 0 X WWW.CHILDRENS-VILLAGE.NET X 1972 MA CHILD CARE SERVICES 11 11 46 0 0 0 618513 356618 1902331 2073385 25361 36477 4039 4402 2550244 2470882 0 0 0 0 1332991 1487552 0 0 0 521807 578551 1854798 2066103 695446 404779 2219970 2527435 612908 515594 1607062 2011841 TO PROVIDE DAYCARE AND EDUCATION TO CHILDREN IN THE CAMBRIDGE, MASSACHUSETTS AREA. 0 0 1786153 2073385 THE AGENCY PROVIDES FULL-DAY CHILD CARE SERVICES TO APPROXIMATELY 80 CHILDREN, AGE 3 MONTHS TO 6 YEARS. THE FACILITY IS OPEN 50 WEEKS A YEAR. 1786153 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 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 0 0 0 0 1 14 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MA X RUPAL PATEL 6174921990 15 BAY STATE ROAD CAMBRIDGE MA 02136 SARAH KOBASLIJA CLERK 1.00 0.00 X X 0 0 0 LESLIE HARTFORD PRESIDENT 5.00 0.00 X X 0 0 0 RUPAL PATEL EXECUTIVE DIRECTOR 40.00 0.00 X X 91214 0 13138 RYAN COHEN DIRECTOR 1.00 0.00 X 0 0 0 PARI JEAN GARAY DIRECTOR 1.00 0.00 X 0 0 0 LISA WEEDON DIRECTOR 39.27 0.00 X 43959 0 8883 CONNOR GREEN TREASURER 3.00 0.00 X X 0 0 0 AHSEN MALIK DIRECTOR 1.00 0.00 X 0 0 0 KARANA STOKUM DIRECTOR 35.08 0.00 X 28244 0 3742 PAMELA DENNISON DIRECTOR 38.39 0.00 X 46399 0 9063 LISA LANGELIER ASST. DIRECTOR 40.00 0.00 X 67758 0 9083 277574 0 43909 0 0 0 0 0 353812 2806 356618 TUITION/DIAPERS 624410 2073385 2073385 2073385 36477 36477 MISCELLANEOUS REVENUE 900099 4402 4402 4402 2470882 2073385 0 40879 281140 167514 113626 957405 957405 147265 133754 13511 101742 92408 9334 60276 60276 2127 2127 4246 425 3821 215448 179540 35908 73581 61318 12263 17898 10642 7256 FOOD 70953 63987 6966 SUPPLIES 52939 51547 1392 REPAIRS & RENTALS 41808 34840 6968 RECRUITING 14948 14948 24327 17825 6502 2066103 1786153 279950 0 1452293 1388510 22062 27077 43757 40565 1064078 844011 276253 220067 507407 425605 343809 2219970 2527435 90342 105869 522566 409725 612908 515594 X 1607062 2011841 1607062 2011841 2219970 2527435 404779 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978331 786365 191966 46499 35247 11252 39248 22399 16849 220067 9 MONTH CD - CAMBRIDGE TRUST 507407 C 507407 SECURITY DEPOSIT 16500 OPERATING LEASE RIGHT-OF-USE ASSETS 300384 GRANT RECEIVABLE 25025 INTEREST RECEIVABLE 1900 343809 REFUNDABLE DEPOSITS 76500 OPERATING LEASE LIABILITIES 333225 409725 X 2470882 0 2470882 0 2470882 2066103 0 2066103 0 2066103 PART X, LINE 2: THE CENTER RECOGNIZES THE TAX BENEFIT FROM ANY UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. ANY TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. MANAGEMENT HAS ANALYZED THE CENTER'S TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN YEARS (2020-2022) OR EXPECTED TO BE TAKEN IN THE CENTER'S 2023 TAX RETURNS. THE CENTER IDENTIFIES ITS MAJOR TAX JURISDICTION AS U.S. FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS; HOWEVER, THE CENTER IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. THE CENTER ALSO FOLLOWS THE POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS (IF ANY) IN INCOME TAX EXPENSE. NO SUCH INTEREST AND PENALTIES HAVE BEEN RECORDED AS OF DECEMBER 31, 2023 AND 2022. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A STANDARD DISCLAIMER IS INCLUDED IN ALL BROCHURES INDICATING THERE IS NO DISCRIMINATION BASED ON RACE, RELIGION ETC. SCHEDULE E, PART I, LINE 4 PRESENTLY THE ORGANIZATION DOES NOT KEEP RECORDS OF THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY AND ADMINISTRATIVE STAFF. SCHEDULE E, PART I, LINE 6 BUREAU OF FAMILY HEALTH AND NUTRITION, DEPARTMENT OF THE TREASURY, DEPARTMENT OF EARLY EDUCATION CARE, AND CITY OF CAMBRIDGE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD PRESIDENT, TREASURER, ACCOUNTANT, AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION REVIEW THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C SCREENING PROCESS OF POTENTIAL BOARD MEMBERS AND EMPLOYEES IS DESIGNED TO REVEAL ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 FINANCE COMMITTEE OBTAINS SALARIES FOR COMPARABLE POSITIONS WITHIN THE LOCAL EMPLOYMENT MARKET. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST PART XII, QUESTION 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. NO CHANGE FROM PRIOR YEAR.