2025-02-21T12:23:07-06:00 2024-07-31 042694095 LITMANGERSON ASSOCIATES LLP 500 WEST CUMMINGS PARK SUITE 5650 WOBURN MA 01801 990 2023-08-01 042199269 BOWEN NURSERY SCHOOL INC BOWE 6173323923 96 OTIS STREET NEWTON MA 02465 NINA TEBALDI HEAD DIRECTOR 6173323923 2025-02-13 1 0 ROBERT F HART JR P00937795 7815694700 2025-02-13 2023 2025-03-06 01:10:19Z NINA TEBALDI 96 OTIS STREET NEWTON MA 02460 508523 0 X WWW.BOWENCOOP.ORG X 1955 MA COOPERATIVE NURSERY SCHOOL PROGRAM 15 15 9 44 0 0 61017 52520 411090 415143 1609 9537 21767 27669 495483 504869 5445 17140 0 0 356848 379013 0 0 3475 126007 119970 488300 516123 7183 -11254 527238 480140 188626 152782 338612 327358 THE ORGANIZATION RUNS A COOPERATIVE PRESCHOOL PROGRAM 0 0 457350 17140 419858 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 457350 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 0 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 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 PRE-K VP (FORMER PRESIDENT) 2.00 X X 0 0 0 MEGAN OSINSKI PRESIDENT (FORMER ASSISTANT PRESIDENT) 5.00 X X 0 0 0 CAITLIN HAUGHT TREASURER (FORMER 5 DAY VP) 5.00 X X 0 0 0 ELIZABETH CANTWELL 3-DAY ENROLLMENT CHAIR (FORMER 3 DAY VP) 2.00 X X 0 0 0 BEKKA SINGHAL 5-DAY VP 2.00 X X 0 0 0 LAURA FINK 5-DAY ENROLLMENT CHAIR (FOMER 3 DAY ENROLLMENT CHA 2.00 X 0 0 0 ELIZABETH BRILL PRE-K ENROLLMENT CHAIR 2.00 X 0 0 0 ANNE-MARIE ULIAN HOSPITALITY 2.00 X 0 0 0 ARIEL DUNLAP CO-PRESIDENT (FORMER ASSISTANCE HOSPITALITY) 5.00 X X 0 0 0 KATE KREMS FORJ 2.00 X 0 0 0 MEGAN KACZMAREK 3-DAY VP 2.00 X X 0 0 0 CAROLINE LEVY RECORDING SECRETARY 2.00 X 0 0 0 MARTHA BRENNER FALL FUNDRAISING 2.00 X 0 0 0 LUCA FABRIZIO SPRING FUNDRAISING 2.00 X 0 0 0 SARAH COHEN HOSPITALITY 2.00 X 0 0 0 NINA TEBALDI DIRECTOR 35.00 X 74300 0 2403 MIKE PANTINA CFO (FORMER TREASURER) 5.00 X 1000 0 24 75300 0 2427 0 0 0 0 0 48875 3645 52520 NURSERY SCHOOL TUITION 611600 415143 415143 415143 9537 9537 26608 3654 22954 22954 SMALL CLAIMS JUDGMENT 611600 4715 4715 4715 504869 419858 0 32491 17140 17140 85061 61864 23197 257044 257044 5158 4557 601 31750 29865 1885 10500 10500 12442 12442 3475 3475 15831 6261 9570 40744 40744 3978 3978 10272 10272 REPAIRS AND MAINTENANCE 13651 4106 9545 PROGRAM SUPPLIES 7976 7976 TELEPHONE 1101 1101 516123 457350 55298 3475 210886 197514 216796 225848 5098 5429 93766 79246 18498 14520 75960 36829 527238 480140 11544 12273 99208 100627 77874 39882 188626 152782 X 338612 327358 338612 327358 527238 480140 -11254 0 X X 1 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13176 9351 3825 80590 69895 10695 14520 OPERATING LEASE ROU ASSET 36829 36829 OPERATING LEASE LIABILITY 39882 39882 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 2 17140 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.