2026-01-15T12:12:50-06:00 2025-06-30 471096596 RAFFOL AND COMPANY INC 105 CHESTNUT STREET SUITE 11 NEEDHAM MA 02492 990 2024-07-01 042743056 SALEM COMMUNITY CHILD CARE INC SALE 9787443479 PO BOX 8 SALEM MA 01902 ANEL GUZMAN EXECUTIVE DIRECTOR 9786858540 2026-01-15 1 0 JONATHAN VITALE P01922134 7814444926 2026-01-14 2024 2025-03-06 01:10:19Z ANEL GUZMAN PO BOX 8 SALEM MA 01902 2752550 0 X WWW.SALEMCOMMUNITYCHILDCARECENTER.COM X 1981 MA THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE DAY CARE SERVICES TO CHILDREN OF FAMILIES IN THE SURROUNDING NEIGHBORHOODS 6 6 52 0 0 0 64469 201774 2735910 2508219 17791 42557 397036 0 3215206 2752550 0 0 0 0 1947187 2025758 0 0 0 777929 755948 2725116 2781706 490090 -29156 2281528 2108619 606851 463097 1674677 1645522 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE DAY CARE SERVICES TO CHILDREN OF FAMILIES IN THE SURROUNDING NEIGHBORHOODS 0 0 2471180 2688332 PROVIDING CHILD CARE FOR CHILDREN FROM THE SURROUNDING NEIGHBORHOODS 2471180 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 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 0 0 1 4 0 52 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 MA X THE ORGANIZATION 9787443479 PO BOX 8 SALEM MA 01970 HANNA KROMAH PRESIDENT 1.00 X 0 0 0 KIARRA MORRIS VICE PRESIDENT 1.00 X 0 0 0 LYSBETTE SANTANA TREASURER 1.00 X 0 0 0 EBONY WHITE CLERK 1.00 X 0 0 0 RAYDAIRIS FELIZ SECRETARY 1.00 X 0 0 0 CELESTE HAMILTON DIRECTOR 1.00 X 0 0 0 ANEL GUZMAN EXECUTIVE DIRECTOR 40.00 X 111259 0 0 111259 0 0 1 0 0 0 0 201774 201774 GOVERNMENT CONTRACTS 624410 2508219 2508219 2508219 42557 42557 2752550 0 0 2550776 111259 100133 11126 1602086 1441877 160209 163690 147321 16369 148723 133851 14872 42175 35849 6326 9952 8459 1493 56062 47653 8409 159659 135710 23949 50586 42998 7588 68970 58625 10345 PROGRAM SUPPLIES 142526 121147 21379 CONTRACT LABOR 108823 97941 10882 REPAIRS AND MAINTENANCE 53181 45204 7977 TRANSPORTATION FEES 24464 20794 3670 39550 33618 5932 2781706 2471180 310526 0 465220 392351 153001 353090 242546 464538 17096 6887 709905 586562 168657 123343 373987 416456 861021 351954 2281528 2108619 108088 81861 498763 381236 606851 463097 X 1674677 1645522 1674677 1645522 2281528 2108619 -29156 0 X 0 1 X 0 0 X 2572437 2572437 2572437 2572437 2572437 2572437 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4420 4420 705485 586562 118923 123343 RIGHT OF USE OF ASSETS 351954 351954 LEASE LIABILITY 381236 381236 2752550 0 2752550 0 2752550 2781706 0 2781706 0 2781706 PART X MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE ORGANIZATIONS' TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE ORANIZATIONS WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. GENERALLY,THE ORGANIZATIONS' TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR BOTH FEDERAL AND MASSACHUSETTS STATE INCOME TAX EXAMINATION. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FORM 990 IS REVIEWED BY THE TREASURER, PRESIDENT AND EXECUTIVE DIRECTOR PRIOR TO FILING AND APPROVED BY THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 12 THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY THROUGH REQUIRED ANNUAL AND ONGOING DISCLOSURES, DOCUMENTED REVIEW BY THE BOARD OR A DESIGNATED COMMITTEE, AND MANDATORY RECUSAL FROM ANY RELATED DISCUSSION OR VOTE. DISCLOSURES, DECISIONS, AND RECUSALS ARE RECORDED AND RETAINED, AND FAILURES TO DISCLOSE OR RECUSE MAY RESULT IN CORRECTIVE OR DISCIPLINARY ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION DETERMINES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES THROUGH A DOCUMENTED, INDEPENDENT REVIEW PROCESS. COMPENSATION IS PROPOSED USING RELEVANT FACTORS (SUCH AS ROLE SCOPE, EXPERIENCE, PERFORMANCE, AND BUDGET) AND SUPPORTED BY COMPARABILITY DATA (E.G., SALARY SURVEYS, BENCHMARKING, OR COMPARABLE ORGANIZATIONS). THE PROPOSED COMPENSATION IS REVIEWED AND APPROVED IN ADVANCE BY THE BOARD OR A DESIGNATED COMMITTEE COMPOSED OF INDIVIDUALS WITHOUT CONFLICTS OF INTEREST, WITH ANY CONFLICTED PERSON RECUSED FROM DISCUSSION AND VOTING. THE ORGANIZATION DOCUMENTS THE DECISION, DATA RELIED UPON, AND APPROVALS IN MEETING MINUTES OR A WRITTEN MEMO, AND REVIEWS COMPENSATION PERIODICALLY TO ENSURE IT REMAINS REASONABLE AND ALIGNED WITH THE ORGANIZATION'S NEEDS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FINANCIAL STATEMENTS ARE AVAILABLE, TO THE PUBLIC UPON REQUEST.