2025-02-07T17:18:52-06:00 2024-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-07-01 042625150 BROOKLINE INFANT TODDLER CENTER INC % MICHAEL T CULHANE BROO 6179692699 1900 COMMONWEALTH AVENUE NEWTON MA 02466 MICHAEL T CULHANE EXECUTIVE DIRECTOR 6179692699 2024-05-15 true true RICHARD RUVELSON P00234075 3012726000 2023 2025-03-06 01:10:19Z MICHAEL T CULHANE 71 PEARL STREET CAMBRIDGE MA 02139 8316001 false X WWW.BITCENTER.ORG X 1997 MA SEE SCHEDULE O 4 3 182 2 0 0 1057573 856224 7210387 7366071 61424 90394 78108 3312 8407492 8316001 0 0 0 0 4813749 5192591 0 0 0 2464369 2457176 7278118 7649767 1129374 666234 7997858 8455419 3534185 3216105 4463673 5239314 THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE YEAR-ROUND CHILDCARE AND EDUCATIONAL PROGRAMS FOR CHILDREN OF PRE-KINDERGARTEN AGE AND TO ENGAGE IN ACTIVITIES THAT ARE INCIDENTAL TO THE FOREGOING AND THAT ARE PERMISSABLE ACTIVITIES. false false 6452238 7366071 PROVIDE CHILDCARE AND EDUCATIONAL PROGRAMS TO CHILDREN OF PRE-KINDERGARTEN AGE AND ENGAGE IN ACTIVITIES THAT ARE INCIDENTAL TO THE FOREGOING AND THAT ARE PERMISSABLE ACTIVITIES. 6452238 true false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 10 0 true 182 true false false false false false false false false false false X 4 3 true false false false false false false true true false false true true true true true true false false false MA X X MICHAEL T CULHANE 6174924922 71 PEARL STREET CAMBRIDGE MA 02139 MICHAEL T CULHANE Executive Director/CEO 1.0 40.0 X X 0 374135 24344 Bonnie K Culhane Trustee 1.0 0.0 X 0 0 0 John Kiley Trustee 1.0 0.0 X 0 0 0 DOUG DICERBO TRUSTEE 1.0 0.0 X 0 0 0 GREG SUSCO TRUSTEE 1.0 0.0 X 0 0 0 0 374135 24344 0 false true false 0 834716 21508 856224 TUITION 611110 7344295 7344295 APPLICATION FEES 611110 21776 21776 7366071 90394 90394 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 3312 3312 3312 8316001 7369383 90394 0 0 0 0 0 0 4262222 4262222 0 554634 554634 375735 375735 1119773 1119773 6000 6000 10332 10332 0 0 0 21368 21368 19667 19667 27244 27244 0 0 266591 266591 0 0 1163 1163 77756 77756 0 182082 182082 55242 55242 REPAIRS AND MAINTENANCE 284824 284824 UTILITIES 113624 113624 SUPPLIES 58488 58488 MEALS 104938 104938 108084 108084 7649767 6452238 1197529 0 470631 1174251 0 0 0 0 206505 316369 0 0 0 0 0 0 0 0 19593 15348 4148799 991482 3128585 3157317 2686149 2547955 0 0 0 0 637117 637117 849278 607062 7997858 8455419 281355 270791 0 0 0 9744 0 0 0 0 0 0 2032834 1919533 368125 403789 851871 612248 3534185 3216105 X 4463673 5239314 0 0 4463673 5239314 7997858 8455419 666234 109407 X X false true X true false X 45097 180799 3155003 1057573 856224 5294696 4919064 4538881 6220058 7210387 7366071 30254461 0 0 0 4964161 4719680 9375061 8267960 8222295 35549157 0 0 0 35549157 10001 10 2055 61424 90394 163884 0 10001 10 2055 61424 90394 163884 0 0 4974162 4719690 9377116 8329384 8312689 35713041 0.99541 0.99780 0.00459 0.00220 X 1120000 1120000 2475250 672437 1802813 118051 70968 47083 435498 248077 187421 0 0 0 3157317 RIGHT-OF-USE ASSETS 607062 607062 0 LEASE LIABILITIES 612248 612248 X 8425408 109407 109407 8316001 8316001 7649767 7649767 7649767 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE ORGANIZATION ANNUALLY EVALUATES ITS TAX STATUS AND TAX POSITIONS TAKEN WITH RESPECT TO ITS OPERATION AND FINANICAL POSITION. UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ORGANIZATION HAS FILED ALL APPLICABLE RETURNS, AS REQUIRED, IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. X X X X X X false false false false false false false false false MICHAEL T CULHANE Executive Director/CEO 0 374135 0 0 0 0 0 0 0 24344 0 398479 0 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE YEAR-ROUND CHILDCARE AND EDUCATIONAL PROGRAMS FOR CHILDREN OF PRE-KINDERGARTEN AGE AND TO ENGAGE IN ACTIVITIES THAT ARE INCIDENTAL TO THE FOREGOING AND THAT ARE PERMISSABLE ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 2: MICHAEL T. CULHANE (CHIEF EXECUTIVE OFFICER/EXECUTIVE DIRECTOR) IS THE SON OF BONNIE K. CULHANE (TRUSTEE). FORM 990, PART VI, SECTION B, LINE 11B: THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CHIEF EXECUTIVE OFFICER REVIEW A DRAFT OF THE FORM 990, WHICH IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS. ANY COMMENTS RESULTING FROM THE REVIEW PROCESS ARE INCORPORATED INTO THE FORM BY THE INDEPENDENT ACCOUNTANTS. A FINAL VERSION OF THE FORM 990 IS MADE AVAILABLE TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: ALL OFFICERS AND TRUSTEES OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED AT THE BEGINNING OF EACH FISCAL YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ORGANIZATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS THAT MAY BE AFFECTED BY A POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC BY WAY OF WEBSITES OF CERTAIN REGULATORY AGENCIES. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES IN THE PROCESS. 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