2025-11-17T12:42:07-06:00 2025-06-30 042694095 LITMANGERSON ASSOCIATES LLP 500 W CUMMINGS PARK SUITE 5650 WOBURN MA 01801 990 2024-07-01 203985261 FULLER ARTS AND SCIENCES INC FULL 5085880100 470 TORREY STREET BROCKTON MA 02301 MYRON F FULLER TREASURER 5085880100 2025-11-13 1 0 ROBERT F HART JR P00937795 7815694700 2025-11-13 2024 2025-03-06 01:10:19Z WESTFIELD CHILD CENTER LISA LITCOFF 470 TORREY STREET BROCKTON MA 02301 3511305 0 X WWW.WESTFIELDCHILDCENTER.ORG X 2005 MA DAYCARE, SWIMMING LESSONS, AND TRANSPORTATION SERVICES FOR MULTIPLE AGE GROUPS. 9 6 104 6 4092 5334 584381 688711 2643901 2735845 43386 -133711 6910 14892 3278578 3305737 0 0 0 0 2123512 2393431 0 0 449 875356 974256 2998868 3367687 279710 -61950 4446885 4281525 490924 336983 3955961 3944542 THE ORGANIZATION PROVIDES BEFORE AND AFTER SCHOOL PROGRAMS FOR INFANTS, TODDLERS, PRESCHOOL, PREKINDERGARTEN, KINDERGARTEN, AND SCHOOL AGE CHILDREN, AS WELL AS, SWIMMING LESSONS, AND TRANSPORTATION SERVICES. 0 0 2699007 2746645 EDUCATIONAL AND FAMILY DAY CARE FOR CHILDREN AGES 6 MONTHS THROUGH 14 YEARS OLD. THE CENTER PROVIDES BEFORE AND AFTER SCHOOL PROGRAMS FOR SCHOOL AGE CHILDREN AS WELL AS PRE-KINDERGARTEN PRESCHOOL, KINDERGARTEN, AND SWIMMING LESSONS. 2699007 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 7 0 104 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 MA X X LISA LITCOFF 5085880100 470 TORREY STREET BROCKTON MA 02301 MYRON FULLER TREASURER AND DIRECTOR 12.00 X X 0 0 0 LISA LITCOFF PRESIDENT AND EXECUTIVE DI 40.00 X X 126216 0 1321 NANCY BURRILL DIRECTOR 1.00 X 0 0 0 MAURA CARNEY DIRECTOR 1.00 X 0 0 0 PATRICK CREEDON DIRECTOR 1.00 X 0 0 0 CHRISTINE CUNNINGHAM DIRECTOR 1.00 X 0 0 0 GARY OMAN DIRECTOR 1.00 X 0 0 0 SUSAN O'REILLY CLERK, ASSOCIATE EXECUTIVE DIRECT 40.00 X X 85229 0 51 KAITLYN TAYLOR DIRECTOR 1.00 X 0 0 0 211445 0 1372 1 0 0 0 0 688711 688711 OPERATION OF SCHOOL 624410 2735845 2735845 2735845 44749 44749 31200 27108 4092 4092 4092 178460 -178460 -178460 -178460 RESTITUTION INCOME 900099 10800 10800 10800 3305737 2746645 4092 -133711 194416 15553 178863 1924300 1716709 207591 7656 6260 1396 82281 67273 15008 184778 151074 33704 130632 130632 3878 3878 178983 124060 54902 21 302876 273873 28712 291 44706 44706 92623 82546 9976 101 32788 29183 3569 36 CLASSROOM AND POOL SUPP 119837 119837 FOOD PROGRAM EXPENSE 67933 67933 3367687 2699007 668231 449 1064702 1006638 33655 49286 187999 192241 18273 34050 3482581 1062155 2457507 2420426 506289 578884 178460 0 4446885 4281525 103311 121143 184820 21057 202793 194783 490924 336983 X 3929711 3912018 26250 32524 3955961 3944542 4446885 4281525 -61950 50531 0 X 0 1 X 1 0 X 415501 1285369 761254 584381 683711 3730216 1988779 1913209 2217052 2643901 2740845 11503786 2404280 3198578 2978306 3228282 3424556 15234002 0 64172 581023 25063 8609 14444 693311 64172 581023 25063 8609 14444 693311 14540691 4163 15240 30780 43386 44749 138318 4163 15240 30780 43386 44749 138318 6910 4092 11002 10800 10800 2408443 3213818 3009086 3278578 3484197 15394122 0.94460 0.94410 0.00900 0.00690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 757730 757730 1664758 446997 1217761 751990 365488 386502 149889 142677 7212 158214 106993 51221 2420426 X 3383376 50531 50531 3332845 -27108 -27108 3305737 3394795 27108 27108 3367687 0 3367687 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION, WHICH IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS A PUBLIC CHARITY ACCORDING TO SECTION 509(A)(2) OF THE IRC AND EXEMPT FROM STATE TAXES UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR THE UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FASB ASC TOPIC NO. 740 INCOME TAXES (ASC 740), 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 ORGANIZATION ACCOUNTS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS PART OF ITS PROVISION FOR INCOME TAXES. THE ORGANIZATION DOES NOT EXPECT THAT UNRECOGNIZED TAX BENEFITS ARISING FROM TAX POSITIONS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT 12 MONTHS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES WESTFIELD CORPORATION TREASURER OF BOARD OWNS COMPANY 54000 BUILDING, SNOW REMOVAL AND LANDSCAPING MAINTENANCE 0 LISA LITCOFF EXECUTIVE DIRECTOR OF ORGANIZATION 127537 SALARIES 0 SUSAN O'REILLY ASSISTANT EXECUTIVE DIRECTOR OF ORGANIZATION 85280 SALARIES 0 FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT AND CENTER DIRECTOR ARE DESIGNATED WITH THE RESPONSIBILITY TO REVIEW THE RETURN BEFORE SIGNING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS RECEIVE A COPY OF THE POLICY TO REVIEW ANNUALLY. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 11A DURING THE YEAR, THE ORGANIZATION RECEIVED RESTITUTION RELATED TO A PRIOR LOSS BY A FORMER EMPLOYEE. THIS RECOVERY IS REPORTED ON PART VIII, LINE 11, AS MISCELLANEOUS REVENUE. IT IS NOT RELATED TO THE ORGANIZATION'S EXEMPT ACTIVITIES AND DOES NOT REPRESENT UNRELATED BUSINESS TAXABLE INCOME. FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 24A, COLUMN B DURING THE YEAR, THE ORGANIZATION ABANDONED A CONSTRUCTION IN PROGRESS PROJECT, AND THE LOSS WAS RECORDED AT FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 24A, COLUMN B AS OTHER EXPENSE. IT IS RELATED TO THE ORGANIZATION'S EXEMPT ACTIVITIES AND DOES NOT REPRESENT UNRELATED BUSINESS TAXABLE INCOME.