2025-01-28T10:05:27-06:00 2024-06-30 042211907 MILLER WACHMAN LLP 100 CAMBRIDGE STREET 13TH FLOOR BOSTON MA 021142548 990 2023-07-01 042472369 ROGERS-PIERCE CHILDREN'S CENTER INC ROGE 7816465280 75 PLEASANT STREET ARLINGTON MA 02476 ROBIN SAGARIN DIRECTOR 7816465280 2025-01-21 1 0 ROBIN A KATZMAN CPA P01569433 6173386800 2025-01-21 2023 2025-03-06 01:10:19Z ROBIN SAGARIN 75 PLEASANT STREET ARLINGTON MA 02476 1623399 0 X WWW.ROGERSPIERCE.ORG X 1969 MA TO PROVIDE DAYCARE SERVICES TO CHILDREN UNDER THE AGE OF 6 YEARS. 9 9 23 10 0 0 211414 194508 1296297 1428891 0 0 0 0 1507711 1623399 0 0 0 0 1059757 1125579 0 0 0 256448 277577 1316205 1403156 191506 220243 971866 1171520 169563 148974 802303 1022546 X TO PROVIDE OPPORTUNITIES FOR CHILDREN TO GROW SOCIALLY, EMOTIONALLY, INTELLECTUALLY AND PHYSICALLY IN A WARM ENVIRONMENT. WE WANT OUR CHILDREN TO BUILD A POSITIVE SELF-IMAGE; DISCOVER THEIR CREATIVE SPIRIT; LEARN PROBLEM-SOLVING SKILLS; DEVELOP SELF-CONTROL AND CONSIDERATION OF OTHERS; INCREASE COORDINATION AND BALANCE, AND MOST IMPORTANTLY - KNOW THAT LEARNING IS FUN! RPCC BELIEVES THAT EARLY YEARS OF LEARNING ARE THE MOST VALUABLE. CHILDREN LEARN THROUGH PLAY, CONSTRUCTING THEIR KNOWLEDGE BY TOUCHING, TASTING, SMELLING, WATCHING, LISTENING, THINKING, AND DOING. OUR CURRICULUM ENCOURAGES CHOICE-MAKING, AUTONOMY, AND SOCIAL COMPETENCE. THE EXPLORATION OF MUSIC AND MOVEMENT, SCIENCE AND NATURE, FAMILIES AND CULTURE, ART AND NUMBERS IS INTEGRATED INTO THE DAY. AND, WE ENCOURAGE EACH CHILD TO EXPLORE, EXPERIMENT, AND DEVELOP SKILLS AT HIS/HER OWN LEVEL OF ABILITY. 0 0 1206255 1428891 PROVIDE COMPREHENSIVE DAYCARE SERVICES TO FAMILIES 1206255 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 0 0 0 0 0 0 1 3 0 1 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 MA X X THE ORGANIZATION 7816465280 75 PLEASANT STREET ARLINGTON MA 02476 RACHAEL GERBER CO-PRESIDENT 1.00 X X 0 0 0 STEPHANIE TAYLOR TREASURER 1.00 X X 0 0 0 DARA FREEDMAN-WEISS CO-PRESIDENT 1.00 X X 0 0 0 LENNY PARITSKY DIRECTOR 1.00 X 0 0 0 GREGORY MARTIN DIRECTOR 1.00 X 0 0 0 ALLISON WARNER DIRECTOR 1.00 X 0 0 0 CURTIS WRIGHT DIRECTOR 1.00 X 0 0 0 ROBIN SAGARIN EXECUTIVE DIRECTOR 40.00 X 79607 0 10965 79607 0 10965 0 0 0 0 0 194508 194508 TUITION & OTHER 611600 1428891 1428891 1428891 1623399 1428891 0 0 906477 802445 104032 142979 142979 76123 76123 4811 4811 57633 57633 11717 11717 14804 14804 98123 98123 8312 8312 8142 8142 FOOD SERVICE 24707 24707 SUPPLIES 20669 15494 5175 CONSULTANTS 13150 13150 TELEPHONE 6355 6355 9154 1976 7178 1403156 1206255 196901 0 484398 738230 377483 383708 6252 4664 15412 12763 89178 89178 0 0 88321 32155 971866 1171520 40242 72319 129321 76655 169563 148974 X 801767 1022010 536 536 802303 1022546 971866 1171520 220243 0 X 0 1 X 1 0 X 1000 170190 322908 211414 194508 900020 895455 849190 1187412 1296297 1428891 5657245 896455 1019380 1510320 1507711 1623399 6557265 0 0 0 6557265 4024 404 98 4526 4024 404 98 4526 900479 1019784 1510418 1507711 1623399 6561791 0.99930 0.99900 0.00070 0.00100 X 57244 57244 0 31934 31934 0 0 DEPOSITS AND TUITION OVERPAYMENTS 44500 LEASE LIABLITY 32155 76655 X 1623399 0 1623399 0 1623399 1403156 0 1403156 0 1403156 PART X, LINE 2: THE CENTER ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITION BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE CENTER HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE CENTER HAS DETERMINED THAT SUCH A TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE CENTER IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE CENTER'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE 990 FEDERAL TAX RETURN WILL BE PROVIDED TO THE BOARD OF DIRECTORS BY THE TREASURER FOR COMMENT AND QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C SECTION 3.12 OF THE RPCC BY-LAWS AS FOLLOWS: "CONFLICT OF INTEREST - ANY CONTRACTS, TRANSACTIONS OR AGREEMENTS THAT ARE, OR MAY APPEAR TO BE, A CONFLICT OF INTEREST SHALL BE FULLY DISCLOSED AND BROUGHT BEFORE THE BOARD OF DIRECTORS FOR APPROVAL." THE BYLAWS ARE DISTRIBUTED ANNUALLY TO THE BOARD AND DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS VOTES ON THE EXECUTIVE DIRECTOR'S COMPENSATION. SECTION 3.3. OF THE RPCC PERSONNEL POLICY STATES THE FOLLOWING IN RELATION TO COMPENSATION: "THE ANNUAL BUDGET REVIEW IS IN SPRING. FOLLOWING THE BUDGET PROCESS, THE BOARD OF DIRECTORS MAKES ALL DECISIONS ON ALL MATTERS OF SALARY INCREASES, BASED ON FACTORS THAT INCLUDE, BUT ARE NOT LIMITED TO THE FINANCIAL STATE OF THE SCHOOL. ANY SALARY INCREASES ARE EFFECTIVE JULY 1ST." 16. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF EMPLOYEES, SUBJECT TO SECTION 3.3 OF THE RPCC PERSONNEL POLICY ABOVE; CUMULATIVE COMPENSATION IS APPROVED AS PART OF THE BUDGET REVIEW. ON THE ANNIVERSARY DATE OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT, THE BOARD WILL MAKE A DECISION ON ANY SALARY INCREASE FOR THE EXECUTIVE DIRECTOR. THE INCREASE, IF ANY, WILL BE REFLECTED ON THE ANNIVERSARY DATE. AT THE BOARD'S DISCRETION, BONUSES MAY BE PAID TO ANY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS DIVISION OF PUBLIC CHARITIES.