2024-10-21T09:56:20-04:00 2024-06-30 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2023-07-01 042104403 LOWELL DAY NURSERY ASSOCIATION INC LOWE 9784545981 119 HALL STREET LOWELL MA 01854 NORMAND BOISSONNEAULT PRESIDENT 9784545981 2024-10-09 true false JAYNE A ANDREWS P00514653 9784522500 2024-10-09 2023 2024-10-15 13:58:12Z LINA GRUCA 119 HALL STREET LOWELL MA 01854 1821532 false X LOWELLDAYNURSERY.COM X 1885 MA TO PROVIDE A HIGH STANDARD OF EDUCATION AND CARE FOR TODDLERS, PRESCHOOL AND KINDERGARTEN CHILDREN BY HAVING A WELL EDUCATED WORKFORCE, A PARTNERSHIP WITH PARENTS, AND MUTUAL RESPECT FOR ALL. 9 9 42 0 1374435 1451156 378442 362972 1055 2149 5255 1753932 1821532 0 0 1021058 1230712 0 0 301725 337003 1322783 1567715 431149 253817 1407414 1688111 84529 111409 1322885 1576702 X TO PROVIDE A HIGH STANDARD OF EDUCATION AND CARE FOR TODDLERS, PRESCHOOL AND KINDERGARTEN CHILDREN BY HAVING A WELL EDUCATED WORKFORCE, A PARTNERSHIP WITH PARENTS, AND MUTUAL RESPECT FOR ALL. false false 911888 362972 CARE AND TEACHING OF AN AVERAGE 100 STUDENTS AGE TWO YEARS, NINE MONTHS THROUGH KINDERGARTEN. 196595 PLANT MAINTENANCE. 167261 SCHOOL LUNCH PROGRAM - PROVIDE BREAKFAST, LUNCH, SNACK FOR ALL CHILDREN ATTENDING. 72249 SOCIAL SERVICE - MONITOR GROWTH & SOCIAL DEVELOPMENT OF THOSE CHILDREN EITHER SOCIALLY OR ECONOMICALLY DISADVANTAGED. 72249 1347993 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 42 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true false false MA X X THE ORGANIZATION 9784545981 119 HALL STREET LOWELL MA 01854 LINA GRUCA EXECUTIVE DI 40.00 X 80086 0 375 NORMAND BOISSONNEAULT PRESIDENT 1.00 X X 0 0 0 BRIAN LEAHY VICE PRESIDE 1.00 X X 0 0 0 PAULINE KING TREASURER 1.00 X X 0 0 0 ANGELA VELOSO FORMER TREAS 1.00 X X 0 0 0 MEAGHAN LALLY-MCGURL CLERK 1.00 X X 0 0 0 ATHALIA GONZALEZ DIRECTOR 1.00 X 0 0 0 DIEDRE CONNOLLY DIRECTOR 1.00 X 0 0 0 ELIZABETH DICK DIRECTOR 1.00 X 0 0 0 BRITTANY ERAMO DIRECTOR 1.00 X 0 0 0 80086 375 false false false 1440781 10375 1451156 TUITION & FEES 611600 362972 362972 362972 2149 2149 RECOVERY OF BAD DEBT 999999 5255 5255 5255 1821532 362972 7404 87399 40204 47195 981609 883587 98022 52924 45892 7032 108780 94018 14762 18250 18250 6078 5253 825 6052 6052 67390 67390 338 121 217 1218 1053 165 338 338 48712 48712 13850 13850 FOOD EXPENSE 75518 75518 SUPPLIES 56817 46300 10517 FLOOR EXPENSE 11600 11600 MISCELLANEOUS 10642 2617 8025 20200 11878 8322 1567715 1347993 219722 0 410806 362770 221673 448790 103196 102646 3927 6918 11938 15292 1747480 1003321 655874 744159 7536 1407414 1688111 79996 101205 1006 2291 3527 7913 84529 111409 X 1322885 1576702 1322885 1576702 1407414 1688111 253817 X false true X true false X 761768 936709 1230990 1374435 1451156 5755058 248528 147071 323523 378442 362972 1460536 5255 5255 1010296 1083780 1554513 1752877 1819383 7220849 7220849 8577 294 472 1055 2149 12547 8577 294 472 1055 2149 12547 1018873 1084074 1554985 1753932 1821532 7233396 0.99830 0.99650 0.00000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 1492122 904383 587739 195358 98938 96420 744159 FINANCING LEASE PAYABLE 7913 7913 X 1841532 20000 20000 1821532 1821532 1587715 20000 20000 1567715 1567715 SCHEDULE D, PAGE 3, PART X THE NURSERY, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION AS DEFINED BY SECTION 509(A) OF THE IRC. THEREFORE, IT IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE NURSERY IS REQUIRED BY ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE NURSERY'S FINANCIAL STATEMENTS. THE NURSERY REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. THE NURSERY BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY THESE TAXING AUTHORITIES FOR YEARS BEFORE 2021. SUBSTANTIALLY ALL OF THE NURSERY'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE. THEREFORE, MANAGEMENT HAS DETERMINED THAT THE NURSERY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. FORM 990, PAGE 2, PART III, LINE 4D SOCIAL SERVICE - MONITOR GROWTH & SOCIAL DEVELOPMENT OF THOSE CHILDREN EITHER SOCIALLY OR ECONOMICALLY DISADVANTAGED. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO THE ENTIRE BOARD OF DIRECTORS AT A REGULAR BOARD MEETING. THE 990 IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE ASKED TO FILL OUT A FORM AND RETURN TO THE NURSERY'S EXECUTIVE DIRECTOR, WHO KEEPS THEM ON FILE AT THE NURSERY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS MEETS IN EXECUTIVE SESSION TO DISCUSS COMPENSATION FOR THE EXECUTIVE DIRECTOR OF THE NURSERY. FORM 990, PAGE 6, PART VI, LINE 18 FORM 990 TAX RETURN IS AVAILABLE FOR INSPECTION AT THE OFFICE OF THE NURSERY DURING NORMAL BUSINESS HOURS. FORM 990, PAGE 6, PART VI, LINE 19 THESE DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE OFFICE OF THE NURSERY DURING NORMAL BUSINESS HOURS. THESE DOCUMENTS CAN BE COPIED UPON REQUEST AND FOR A NOMINAL FEE.