2025-01-15T14:24:38-06:00 2024-08-31 201260740 STOLBERG EBBELING & BLANCHETTE LLP 41 ELM STREET WORCESTER MA 016092573 990 2023-09-01 043459369 FIRST FRIENDS DAYCARE INC FIRS 5087914884 111 PARK AVENUE WORCESTER MA 01609 KIMBERLY SULLIVAN EXECUTIVE DIRECTOR 5087914884 2025-01-13 1 0 GLENN M CREAVEN CPA P01215518 5083633000 2025-01-13 2023 2024-10-15 13:58:12Z KIMBERLY SULLIVAN 111 PARK AVENUE WORCESTER MA 01609 2035126 0 X WWW.FIRSTFRIENDSCHILDCARE.ORG X 1999 MA TO OPERATE A DAYCARE CENTER AND PROVIDE EARLY CARE AND AN EDUCATION CENTER 11 11 67 0 0 0 372958 348378 1376387 1388426 -2352 13003 0 4562 1746993 1754369 0 0 0 0 1374264 1308073 0 0 0 289993 319570 1664257 1627643 82736 126726 1749697 1852942 744924 689804 1004773 1163138 TO OPERATE A DAYCARE CENTER AND PROVIDE EARLY CARE AND AN EDUCATION CENTER 0 0 1321813 1388426 TO OPERATE A DAYCARE CENTER AND PROVIDE EARLY CARE AND AN EDUCATION CENTER 1321813 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 0 1 0 0 67 1 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 0 0 0 MA X X KIMBERLY SULLIVAN 5087914884 111 PARK AVENUE WORCESTER MA 01609 ROBERT C ANTONELLI JR DIRECTOR 0.50 X 0 0 0 GREGORY CESAR DIRECTOR 0.50 X 0 0 0 SEAN DOHERTY DIRECTOR 0.50 X 0 0 0 PATTY KADY DIRECTOR 0.50 X 0 0 0 BENJAMIN RUDOLF DIRECTOR 0.50 X 0 0 0 KATIE CASE DIRECTOR 0.50 X 0 0 0 JULIE TZIPORI DIRECTOR 0.50 X 0 0 0 STEPHEN DIGIOVANNI PRESIDENT 0.50 X X 0 0 0 DEREK ALFAMA VICE PRESIDENT 0.50 X X 0 0 0 ELIZABETH MCCARTHY CLERK 0.50 X X 0 0 0 MIRA SULAJ TREASURER 0.50 X X 0 0 0 KIMBERLY SULLIVAN EXECUTIVE DIRECTOR 40.00 X 102563 0 13608 102563 0 13608 1 0 0 0 0 348378 348378 TUITION 611110 1328519 1328519 SUMMER PROGRAM 611110 59907 59907 1388426 13630 13630 280130 280757 -627 -627 -627 MISCELLANEOUS INCOME 611600 4562 4562 4562 1754369 1392988 0 13003 102563 93332 9231 987479 795279 192200 122995 109694 13301 95036 84582 10454 42845 42845 3468 3468 3006 2675 331 15305 10515 4790 76585 66629 9956 4247 4247 41366 27715 13651 4670 4670 CLASSROOM SUPPLIES 65891 65891 REPAIRS AND MAINTENANCE 31324 31324 SUMMER PROGRAM 22552 22552 MISCELLANEOUS 5617 5262 355 2694 2116 578 1627643 1321813 305830 0 375639 518026 110958 110958 37361 26455 350121 184336 174434 165785 397827 435532 653478 596186 1749697 1852942 54632 49267 25222 23455 665070 617082 744924 689804 X 1004773 1163138 1004773 1163138 1749697 1852942 126726 31639 0 X X 0 1 X 0 0 X 40500 383790 414674 372958 348378 1560300 934439 1087316 1305853 1376387 1388426 6092421 974939 1471106 1720527 1749345 1736804 7652721 0 0 0 7652721 10950 4889 5163 8778 13631 43411 10950 4889 5163 8778 13631 43411 985889 1475995 1725690 1758123 1750435 7696132 0.99440 0.00560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 350121 184336 165785 165785 OPERATING RIGHT OF USE ASSETS, NET 596186 596186 OPERATING LEASE LIABILITES 617082 617082 X 1778008 31639 31639 1746369 3468 4532 8000 1754369 1619643 -4532 -4532 1624175 3468 3468 1627643 PART X, LINE 2: THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY U.S. GAAP. AS OF AUGUST 31, 2024, THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR CREDIT LOSSES AND RECOVERIES PART XII, LINE 2D - OTHER ADJUSTMENTS: PROVISION FOR CREDIT LOSSES AND RECOVERIES JENNIFER CESAR SPOUSE OF CURRENT MEMBER OF THE BOARD OF DIRECTORS 87349 COMPENSATION FOR EMPLOYMENT AS ASSISTANT DIRECTOR 0 MATTHEW SULLIVAN SON OF EXECUTIVE DIRECTOR 22223 COMPENSATION FOR EMPLOYMENT AS SUPPORTING STAFF 0 JAYDA CESAR DAUGHTER OF CURRENT MEMBER OF THE BOARD OF DIRECTORS 15857 COMPENSATION FOR EMPLOYMENT AS SUPPORTING STAFF 0 ALIJAH CESAR SON OF CURRENT MEMBER OF THE BOARD OF DIRECTORS 15557 COMPENSATION FOR EMPLOYMENT AS SUPPORTING STAFF 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR, TREASURER AND OTHER MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE A QUESTIONNAIRE TO DISCLOSE ANY CONFLICTS OF INTEREST FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE MA ATTORNEY GENERAL WEBSITE. FORM 990, PART VI, SECTION A, LINE 2: GREG CESAR, DIRECTOR, AND JENNIFER CESAR, ASSISTANT DIRECTOR, ARE MARRIED. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR WILL APPROVE THE AUDITED FINANCIAL STATEMENTS.