2026-03-05T16:56:05-06:00 2025-06-30 WITHUMSMITHBROWNPC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2024-07-01 042502446 James F Farr Academy Inc % MICHAEL T CULHANE JAME 6174924922 71 Pearl Street Cambridge MA 02139 MICHAEL t CULHANE PRESIDENT 6174924922 2026-05-15 true true Israel Tannenbaum P01589203 6174711120 2024 2025-03-06 01:10:19Z MICHAEL t CULHANE 71 Pearl Street Cambridge MA 02139 4524554 false X WWW.FARRACADEMY.ORG X 1972 MA PROVIDER OF EDUCATIONAL AND SUPPORT SERVICES FOR INDIVIDUALS WITH SPECIAL ACADEMIC, BEHAVIORAL, AND EMOTIONAL NEEDS. 7 5 30 5 0 0 7675 0 3007907 3295938 168962 319926 1124260 908690 4308804 4524554 0 0 0 0 2110704 2337443 0 0 0 1021882 1032148 3132586 3369591 1176218 1154963 8516544 9689750 4384716 4199983 4131828 5489767 X PROVIDER OF EDUCATIONAL AND SUPPORT SERVICES FOR INDIVIDUALS WITH SPECIAL ACADEMIC, BEHAVIORAL, AND EMOTIONAL NEEDS. false false 2504785 3046085 Farr Academy: A day school for individuals with special academic, behavioral and emotional needs. An average of 27 individuals were served in fiscal year 2025. 140935 249853 FARR ACADEMY: A SUMMER PROGRAM FOR INDIVIDUALS WITH SPECIAL ACADEMIC, BEHAVIORAL AND EMOTIONAL NEEDS. AN AVERAGE OF 18 INDIVIDUALS WERE SERVED IN FISCAL YEAR 2025. 2645720 true false false false false false false false true true true false false false true true true false true 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 7 0 true 30 true false false false false false true true false false false false false false X 7 5 true false false false false false false true true false false true true true true true true true false false MA X X MICHAEL T CULHANE 6174924922 71 PEARL STREET CAMBRIDGE MA 02139 MICHAEL T CULHANE CEO/PRES./TREAS./Asst. Clerk 40.0 1.0 X X 332856 0 27474 Kimberly A Phillips Program Director 40.0 0.0 X 133048 0 8636 Lisa M Davis Controller 40.0 0.0 X 101867 0 8589 Ariel Greenidge Clinician 40.0 0.0 X 101153 0 213 BONNIE K CULHANE TRUSTEE/PROGRAM ADVISOR 1.0 0.0 X 0 0 0 DOUGLAS DICERBO Clerk/Secretary 1.0 0.0 X X 0 0 0 JOHN KILEY Trustee 1.0 0.0 X 0 0 0 DEAN LUCENTE Trustee 1.0 0.0 X 0 0 0 CRAIG LOOMIS Trustee (Eff. 09/09/24) 1.0 0.0 X 0 0 0 GREG SUSCO Trustee 1.0 0.0 X 0 0 0 668924 0 44912 4 false true false 0 0 TUITION AND FEES 900099 3295938 3295938 3295938 319926 319926 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATIVE FEE 611600 635805 635805 MISC. REVENUE 611600 272885 272885 908690 4524554 4204628 319926 0 0 0 0 368285 331025 37260 0 1492980 1343204 149776 0 346757 308125 38632 129421 115002 14419 0 38715 30625 8090 24054 24054 0 0 0 130926 46601 84325 23568 19049 4519 0 0 0 186453 138896 47557 107915 92237 15678 0 18830 9013 9817 158945 10487 148458 0 99853 32363 67490 98926 25130 73796 PROGRAM EXPENSE AND SUPPLIES 143963 143963 3369591 2645720 723871 0 X 983941 1668823 0 0 0 0 610956 192053 0 0 0 0 0 0 0 0 66641 37495 4493361 1196288 3363018 3297073 3412053 4468801 0 0 0 0 0 0 79935 25505 8516544 9689750 240555 294436 0 0 0 0 0 0 0 0 0 0 4008488 3834007 49244 34369 86429 37171 4384716 4199983 X 4121726 5479665 10102 10102 4131828 5489767 8516544 9689750 1154963 202976 X X false true X true false X false true 10102 10102 10102 10102 10102 10102 10102 10102 22223 22223 1.00000 false false 2039200 2039200 2276189 1059302 1216887 32429 28655 3774 145543 108331 37212 3297073 0 LEASE LIABILITIES - OPERATING 37171 37171 X 4727530 202976 202976 4524554 4524554 3369591 3369591 3369591 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, 2025 AND 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FUNDS THAT HAVE BEEN RESTRICTED BY DONORS TO BE MAINTAINED IN PERPETUITY. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 6: JAMES F. FARR ACADEMY, INC. OPERATES A PRIVATE DAY SCHOOL (FARR ACADEMY) THAT IS APPROVED BY THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION AND, AS SUCH, RECEIVES FUNDING FROM VARIOUS CITIES AND TOWNS WITHIN MASSACHUSETTS. X X X X X X false false false false false false false false false MICHAEL T CULHANE CEO/PRES./TREAS./Asst. Clerk 332856 0 0 0 0 0 0 0 27474 0 360330 0 0 0 PART II: THE ORGANIZATION MAINTAINS A 403(B) PROFIT SHARING PLAN COVERING ALL ELIGIBLE EMPLOYEES, WHO ARE THOSE EMPLOYEES WHO ARE 21 YEARS OF AGE WITH ONE YEAR OF SERVICE AND WHO WORK AT LEAST 1,000 HOURS ANNUALLY. PART II, COLUMN D: THE NONTAXABLE BENEFITS REFLECTED HERE IS FOR THE EMPLOYER PAID PORTION OF EMPLOYEE HEALTH INSURANCE. FORM 990, PART VI, SECTION A, LINE 2: MICHAEL T. CULHANE (CHIEF EXECUTIVE OFFICER/PRESIDENT/TREASURER/TRUSTEE) IS THE SON OF BONNIE K. CULHANE (PROGRAM ADVISOR/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 EXPECTED BY A POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A: COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED ON AN ANNUAL BASIS IN CONNECTION WITH THE ORGANIZATION'S BUDGETING PROCESS. THE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR USING DATA FOR COMPARABLE ORGANIZATIONS AND MAKES A RECOMMENDATION TO THE BOARD OF TRUSTEES FOR APPROVAL. SUCH DELIBERATIONS ARE DECISIONS RECORDED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY WAY OF THE WEBSITES OF CERTAIN REGULATORY AGENCIES AND UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES IN THE PROCESS. FARR FOUNDATION INC 71 PEARL STREET CAMBRIDGE MA 02139 043364089 SUPPORT MA 501(C)(3) 170(B)(1)A NA false BROOKLINE INFANT TODDLER CENTER INC 1900 COMMONWEALTH AVENUE NEWTON MA 02466 042625150 CHILDCARE MA 501(C)(3) 509(a)(2) NA false false false false false false false false false false false false false false false false true false false BROOKLINE INFANT-TODDLER CENTER INC Q 916335 COST