2024-05-10T10:34:45-07:00 2023-06-30 043068663 BERNARD JOHNSON & COMPANY PC 15 MAIN STREET TOPSFIELD MA 01983 990 2022-07-01 042898472 SHED INC SHED 9786845050 65 PHILLIPS STREET ANDOVER MA 018104032 SHARON G KRAMER TREASURER 9786845050 2024-05-09 true SHARON KRAMER XXX-XX-XXXX true Timothy F Hagan CPA P00365920 9788872220 2024-05-10 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z SHARON G KRAMER 65 PHILLIPS STREET ANDOVER MA 018104032 4599407 false X www.shedchildrenscampus.org X 1985 MA TO BUILD RELATIONSHIPS WITH FAMILIES AND THE COMMUNITY THROUGH THE CREATION OF AN AFFIRMING AND EMPOWERING CLIMATE WHERE CHILDREN LEARN TO USE THEIR IMAGINATIONS AND THINKING SKILLS TO FOSTER CREATIVITY AND LEARNING 10 10 55 0 0 0 852991 361754 2385574 3440487 191745 166587 2660 32260 3432970 4001088 0 0 1571139 2201808 0 0 723870 756086 2295009 2957894 1137961 1043194 6116718 7582362 818681 972867 5298037 6609495 X TO BUILD RELATIONSHIPS WITH FAMILIES AND THE COMMUNITY THROUGH THE CREATION OF AN AFFIRMING AND EMPOWERING CLIMATE WHERE CHILDREN LEARN TO USE THEIR IMAGINATIONS AND THINKING SKILLS TO FOSTER CREATIVITY AND LEARNING false false 653440 0 726881 KID'S CLUB BEFORE AND AFTER SCHOOL PROGRAM HELPS CHILDREN BECOME INDEPENDENT, SELF-RELIANT, RESOURCEFUL, CAPABLE OF REASONING AND THINKING, AND ABLE TO PROBLEM SOLVE AND MAKE GOOD CHOICES. KIDS CLUB HAS APPROXIMATELY 230 SLOTS AND A 10:1 CHILD/TEACHER RATIO. 351534 0 646044 SUMMER ADVENTURES OFFERS FULL DAY PROGRAMS INCLUDING CLUBS, DAILY ACTIVITIES, FIELD TRIPS, SPORTS, SPECIAL EVENTS SWIMMING, LARGE GROUP GAMES AND FREE CHOICE. APPROXIMATELY 265 PARTICIPANTS. 680481 0 1077838 MONARCH PRESCHOOL IS BASED ON A THEME PRESENTATION WHERE THE GOAL IS TO PROVIDE MEANINGFUL ACTIVITIES THAT STIMULATE THOUGHT AND FURTHER QUESTIONS. 341962 0 546091 SPRINGBOARD TO KINDERGARTEN IS A WARM AND NURTURING ENRICHMENT PROGRAM WHICH MEETS THE SOCIAL, COGNITIVE AND PHYSICAL NEEDS OF A PRE-K CHILD. APPROXIMATELY 30 PARTICIPANTS. 82765 0 80788 FOREST-K IS A MODEL THAT PRIORITZES SOCIAL AND EMOTIONAL DEVELOPMENT, COMPASSION, EMPATHY, AND COLLABORATION IN AN OUTDOOR SETTING. USING THE SURROUNDING FOREST AND COMMUNITY SPACE OF THE SHED'S CHILDREN'S CAMPUS, THE CHILDREN ARE GIVEN THE TIME AND SPACE TO ACTIVELY EXPLORE, ENGAGE, AND LEARN IN NATURE. 413302 0 362154 THE TODDLER PROGRAM HELPS TODDLERS DEVELOP A SENSE OF BELONGING AND COMMUNITY. THE POGRAM IS RICH IN LANGUAGE AND SENSORY EXPERIENCES; WITH PLANNED PROVOCATIONS TO SUIT EACH CHILD'S LEVEL BUT OFFER THE OPPORTUNITY TO DEVELOP AT THEIR OWN PACE. 838029 0 989033 2523484 true false false false false false false false false true true false false false false 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 false false false false false true 14 0 true 55 true false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true false false MA X X LINDA SHOTTES-BOUCHARD 9786845050 65 PHILLIPS STREET ANDOVER MA 018104032 LINDA SHOTTES-BOUCHARD EXECUTIVE DIRECTOR 40.00 X 168449 0 35493 SAMUEL P REEVES PRESIDENT 2.00 X 0 0 0 SHARON G KRAMER TREASURER 2.00 X 0 0 0 MARK S KRISTIANSEN CLERK 2.00 X 0 0 0 SHEILA KEANE DIRECTOR 1.00 X 0 0 0 PAUL J FINGER DIRECTOR 1.00 X 0 0 0 CAITLIN GALLAUDET DIRECTOR 1.00 X 0 0 0 RENZO ITURRINO DIRECTOR 1.00 X 0 0 0 CHAD STERN DIRECTOR 1.00 X 0 0 0 RACHEL TASH DIRECTOR 1.00 X 0 0 0 CARLA EBERLE DIRECTOR 1.00 X 0 0 0 168449 0 35493 1 false true false 250592 111162 361754 TUITION, NET 624410 3146026 0 0 REGISTRATION/FACILITY FEES 624410 134226 0 0 BUS TRANSPORTATION FEES 624410 44160 0 0 VACATION & EXTRA DAYS 624410 114865 0 0 LATE FEES 900099 1210 0 0 3440487 103295 0 103295 32260 32260 32260 32260 661611 598319 63292 63292 0 0 63292 4001088 3440487 0 198847 186766 0 186766 0 1708960 1686756 22204 0 22860 17064 5796 0 142056 112847 29209 0 141166 126783 14383 0 25379 0 25379 0 114090 73356 40734 0 172356 149756 22600 0 3134 0 3134 0 80558 68474 12084 0 46775 41260 5515 0 BUS TRANSPORTATION 81000 81000 0 0 FOOD AND JUICE 27026 24266 2760 0 EDUCATIONAL SUPPLIES 56435 50168 6267 0 PROFESSIONAL FEES 115584 64338 51246 0 33749 27416 6333 0 2957894 2523484 434410 0 1535317 1050539 0 610563 408387 261863 55246 21599 30175 35442 3126736 1574347 1496065 1552389 2591528 4049967 6116718 7582362 124175 168413 573991 768387 120515 36067 818681 972867 X 5298037 6508887 0 100608 5298037 6609495 6116718 7582362 1043194 268264 X false true X true false X 0 0 6014 6761 40113 253233 361754 667875 2376608 1935064 2202130 2469863 3431010 12414675 0 0 2382622 1941825 2242243 2723096 3792764 13082550 0 0 0 13082550 62989 59255 43076 63606 135555 364481 62989 59255 43076 63606 135555 364481 13447031 0.97290 0.97550 0.02710 0.02450 X 2591528 1084000 399818 0 25379 4049967 2935041 84000 -402208 400 24905 2591528 2198574 77000 682140 136 22537 2935041 1950047 77000 190268 0 18741 2198574 1910888 7001 149554 100000 17396 1950047 1.00000 0.00000 0.00000 false false 0 0 2801842 1278686 1523156 203624 201957 1667 121270 93704 27566 1552389 X 4243973 268264 268264 3975709 25379 25379 4001088 2932515 2932515 25379 25379 2957894 Pt X, Line 2 THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER Pt X, Line 2 TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. Pt X, Line 2 UNDER THAT GUIDANCE, SHED MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY Pt X, Line 2 THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL Pt X, Line 2 MERITS OF THE POSITION.THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED Pt X, Line 2 ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE Pt X, Line 2 WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR 2023 OR 2021. Pt V, Line 4 BOARD-DESIGNATED OPERATING REVENUE RESERVE FUNDS ARE INTENDED TO PROVIDE FUNDS TO SUPPORT GENERAL OPERATIONS AND FACILITY IMPROVEMENTS IN YEARS OF CONSTRAINED CASH FLOWS. false false false false false false false false false LINDA SHOTTES-BOUCHARD 130691 0 37758 0 0 0 5053 0 30440 0 203942 0 4276 0 Pt VI, Line 11b FROM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND ITS CHAIR COLLECTS COMMENTS AND COMMUNICATES SAME TO THE FORM 990 PREPARER. AFTER APPROVAL BY THE AUDIT COMMITTEE, THE FORM 990 IS PRESENTED TO THE FULL BOARD FOR APPROVAL. ONCE APPROVED, THE AUDIT COMMITTEE CHAIR AUTHORIZES THE FILING OF FORM 990. Pt VI, Line 12c DISCLOSURES OF CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED AT THE EXECUTIVE BOARD LEVEL OF THE BOARD OF DIRECTORS. Pt VI, Line 15a ANNUAL EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED THROUGH THE USE OF LOCAL SALARY SURVEYS OF NONPROFIT DIRECTORS FOR SIMILAR SIZE AGENCIES. Form 990, Part III, Line 4d SPRINGBOARD TO KINDERGARTEN IS A WARM AND NURTURING 341962. 0. 546091. Form 990, Part III, Line 4d FOREST-K IS A MODEL THAT PRIORITZES SOCIAL AND EMOTIONAL 82765. 0. 80788. Form 990, Part III, Line 4d THE TODDLER PROGRAM HELPS TODDLERS DEVELOP A SENSE OF 413302. 0. 362154.