2026-03-18T09:05:39-05:00 2025-08-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2024-09-01 042505196 THE OPEN CENTER FOR CHILDREN INC OPEN 6176283891 155 POWDERHOUSE BLVD SOMERVILLE MA 02144 ABIGAIL NEWCOMER CHAIR 6176283891 2026-03-18 1 1 LINDA M SMITH CPA P00316105 5088717178 2026-03-18 2024 2025-03-06 01:10:19Z ABIGAIL NEWCOMER 155 POWDERHOUSE BLVD SOMERVILLE MA 02144 898883 0 X WWW.OPEN-CENTER.ORG X 1972 MA TO CREATE A NURTURING EARLY EDUCATION AND CARE EXPERIENCE. 8 7 16 0 0 0 96397 45033 792286 815958 36540 36292 0 1600 925223 898883 0 0 0 0 638411 688129 0 0 3745 212766 182584 851177 870713 74046 28170 1132621 1076724 258478 174411 874143 902313 X SINCE 1972, THE OPEN CENTER FOR CHILDREN HAS WORKED IN PARTNERSHIP WITH FAMILIES TO CREATE A NURTURING EARLY EDUCATION AND CARE EXPERIENCE. THE PLAY-BASED CURRICULUM INSPIRES CHILDREN TO BECOME MOTIVATED, SELF-DIRECTED LEARNERS, FEEL COMPETENT IN THEIR SKILLS AND ABILITIES, EXPRESS THEIR CREATIVITY AND DEVELOP TRUSTING, RESPECTFUL RELATIONSHIPS WITH OTHER PEOPLE. THE OPEN CENTER EXPERIENCE HELPS CHILDREN DEVELOP THE TOOLS NECESSARY FOR LIVING IN A DIVERSE WORLD BY APPRECIATING DIFFERENCES AND BEING ABLE TO RESOLVE CONFLICTS PEACEFULLY. 0 0 756083 815958 OPEN CENTER FOR CHILDREN PROVIDES EDUCATIONAL CHILD CARE SERVICES TO CHILDREN FROM THE CITY OF SOMERVILLE AND SURROUNDING COMMUNITIES. OPEN CENTER IS LICENSED BY THE COMMONWEALTH OF MASSACHUSETTS (THE COMMONWEALTH"), DEPARTMENT OF EARLY EDUCATION AND CARE ("DEEC"), TO PROVIDE GROUP CHILD CARE FOR UP TO 29 CHILDREN, AGES 2 YEARS AND 3 MONTHS TO 5 YEARS. 756083 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 0 0 MA X X MARISA SPITZ DIRECTOR 6176283891 155 POWDERHOUSE BLVD SOMERVILLE MA 02144 MARISA SPITZ DIRECTOR 40.00 X X 80032 0 9359 CHRISTINA GUNTHER MURPHY PRESIDENT 3.00 X X 0 0 0 RACHEL POWE CLERK 3.00 X X 0 0 0 DAVID BADER TREASURER 3.00 X X 0 0 0 NATHAN SCOTT FORMER TREASURER/BOARD MEMBER 3.00 X X 0 0 0 CHRISTINE ROBERTSON BOARD MEMBER 2.00 X 0 0 0 ABIGAIL NEWCOMER BOARD MEMBER 2.00 X 0 0 0 KEVIN DITROIA BOARD MEMBER 2.00 X 0 0 0 LINDSEY DALTON BOARD MEMBER 2.00 X 0 0 0 CYNTHIA MILO EVANS CO-DIRECTOR 40.00 X 65014 0 9012 145046 0 18371 0 0 0 0 0 45033 45033 FAMILY FEES AND PRIVAT 624410 815958 815958 815958 36292 36292 OTHER REVENUE 900099 1600 1600 1600 898883 817558 0 36292 169285 117987 47878 3420 423318 423286 7 25 18185 18185 26192 26192 51149 47113 3765 271 875 875 42338 42338 6324 6324 15935 10542 5393 72931 67348 5583 5636 5185 451 6295 5098 1168 29 PROGRAM SUPPLIES 22429 22429 STAFF TRAINING AND DEVE 6009 6009 MISCELLANEOUS EXPENSE 3812 385 3427 870713 756083 110885 3745 125830 81589 84047 82779 3519 2320 5792 5083 43985 23350 26271 20635 887162 884318 1132621 1076724 18732 19253 123269 75005 116477 80153 258478 174411 X 874143 900313 2000 874143 902313 1132621 1076724 28170 0 X 1 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38381 21109 17272 5604 2241 3363 20635 CERTIFICATE OF DEPOSIT 807765 OPERATING RIGHT-OF-USE ASSET 76553 884318 OPERATING LEASE LIABILITY 80153 80153 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL IS NOT CURRENTLY ACTIVELY SOLICITING FOR STUDENTS. IT IS THE ORGANIZATION'S POLICY TO DISCLOSE ITS RACIALLY NON-DISCRIMINATING POLICY. SCHEDULE E, PART I, LINE 4 4A AND 4B DO NOT APPLY. THE SCHOOL DOES NOT CURRENTLY AWARD SCHOLARSHIPS OR ANY FINANCIAL ASSISTANCE. FORM 990, PART VI, SECTION A, LINE 8B NO OTHER COMMITTEES ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 IS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S PRESIDENT. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15A OPEN CENTER'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS. THE BOARD IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE DIRECTOR AND CO-DIRECTOR OF THE ORGANIZATION. THE BOARD MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE BOARD REVIEWS AND APPROVES THE COMPENSATION PLAN FOR THE DIRECTOR AND CO-DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST