2026-01-16T00:19:22-06:00 2025-07-31 270950845 KENNETH A ROBERTS CPA LLC 42 CURTIS ROAD CANTON MA 02021 990 2024-08-01 331025137 JOAN B BERKOWITZ SUPPORTING ORGANIZATION INC JOAN 6179352259 52 MARGARET ST ARLINGTON MA 02474 ROSEMARY MATTUCK PRESIDENT 6179352259 2026-01-16 1 0 KENNETH A ROBERTS CPA P00294474 6175127822 2026-01-16 X 2024 2025-03-06 01:10:19Z ROSEMARY MATTUCK 52 MARGARET ST ARLINGTON MA 02474 121125 0 X N/A X 2001 DC TO PERFORM THE FUNCTIONS OF, CARRY OUT THE PURPOSES OF AND UNDERTAKE ANY OTHER ACTIVITY TO SUPPORT THE CHARITABLE PURPOSES AND ACTIVITIES OF THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON, INC. ALL ACTIVITIES SHALL BE FOR THE EXCLUSIVE BENEFIT OF THAT ORGANIZATION WHICH IS AN ORGANIZATION DESCRIBED UNDER SECTIONS 501(C)(3) AND 509(A)(1) OR 509(A)(2) OF THE INTERNAL REVENUE CODE. 5 5 0 0 0 0 0 0 0 0 76463 72381 0 0 76463 72381 50000 75000 0 0 0 0 0 0 0 25396 23150 75396 98150 1067 -25769 2268028 2377075 6000 5000 2262028 2372075 X TO PERFORM THE FUNCTIONS OF, CARRY OUT THE PURPOSES OF AND UNDERTAKE ANY OTHER ACTIVITY TO SUPPORT THE CHARITABLE PURPOSES AND ACTIVITIES OF THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON, INC. ALL ACTIVITIES SHALL BE FOR THE EXCLUSIVE BENEFIT OF THAT ORGANIZATION WHICH IS AN ORGANIZATION DESCRIBED UNDER SECTIONS 501(C)(3) AND 509(A)(1) OR 509(A)(2) OF THE INTERNAL REVENUE CODE. 0 0 75000 75000 TO PERFORM THE FUNCTIONS OF, CARRY OUT THE PURPOSES OF AND UNDERTAKE ANY OTHER ACTIVITY TO SUPPORT THE CHARITABLE PURPOSES AND ACTIVITIES OF THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON, INC. ALL ACTIVITIES SHALL BE FOR THE EXCLUSIVE BENEFIT OF THAT ORGANIZATION WHICH IS AN ORGANIZATION DESCRIBED UNDER SECTIONS 501(C)(3) AND 509(A)(1) OR 509(A)(2) OF THE INTERNAL REVENUE CODE. 75000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 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 1 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X YUVAL GILBERT 6176450207 5 BARTLETT CRESCENT BROOKLINE MA 024462208 X ROHIT GUPTA DIRECTOR 0.30 X 0 0 0 YUVAL GILBERT TREASURER/DIRECTOR 1.00 X X 0 0 0 ROSEMARY MATTUCK PRESIDENT/DIRECTOR 1.00 X X 0 0 0 LAURA WALSH SECRETARY/DIRECTOR 0.10 X X 0 0 0 ILAN WAPINSKY DIRECTOR 0.30 X 0 0 0 0 0 0 0 0 0 0 0 57261 57261 63864 48744 15120 15120 15120 72381 15120 0 57261 75000 75000 973 973 4314 4314 17846 17846 MISCELLANEOUS 17 17 98150 75000 23150 0 180166 122946 2087862 2254129 2268028 2377075 6000 5000 6000 5000 X 2262028 2372075 2262028 2372075 2268028 2377075 -25769 135816 0 X X 0 0 0 X X X 1 THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC 042471145 2 1 75000 0 1 75000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 ACCRUED EXPENSES 5000 5000 X PART X, LINE 2: UNCERTAINTIES IN TAX POSITIONS ARE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS ARE RECORDED AS GENERAL AND ADMINISTRATIVE EXPENSES. THE ORGANIZATION HAS CONCLUDED THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE AND THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2025 AND 2024. THE ORGANIZATION BELIEVES ITS ACCRUALS FOR TAX LIABILITIES ARE ADEQUATE FOR ALL OPEN TAX YEARS (AUGUST 31, 2021 THROUGH CURRENT). 1 THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC 69 CYPRESS ST BROOKLINE MA 02445 042471145 501(C)(3) 75000 0 SUPPORTING ORGANIZATION PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS THE BOARD REQUIRES A WRITTEN OR ORAL REPORT FROM THE DIRECTOR OF THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON, INC. THAT DETAILS THE OPERATIONS OF THE CENTER AND OF THE USE OF THE GRANT FUNDS ON A REGULAR BASIS, AT LEAST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AND REVIEWED BY THE PRESIDENT AND TREASURER BEFORE FILING. A COPY OF FORM 990 IS PROVIDED TO OTHER BOARD MEMBERS SHORTLY THEREAFTER, WHICH MAY BE BEFORE OR AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C WHENEVER A DIRECTOR OR OFFICER HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD OF DIRECTORS, THE AFFECTED PERSON SHALL 1) FULLY DISCLOSE THE NATURE OF THE INTEREST AND 2) WITHDRAW FROM DISCUSSION, LOBBYING AND VOTING ON THE MATTER. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF THE DISINTERESTED DIRECTORS DETERMINE AT A MEETING OF THE BOARD OF DIRECTORS IN WHICH A QUORUM IS PRESENT THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN SHALL RECORD SUCH DISCLOSURES, ABSTENTION AND RATIONALE FOR APPROVAL. ALL TRANSACTIONS ARE ALSO REVIEWED FOR POSSIBLE CONFILCTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC 69 CYPRESS STREET BROOKLINE MA 02445 042471145 EDUCATION MA 501(C)(3) LINE 2 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC A 75000 BASED ON NEED