2024-05-08T12:52:03-04:00 2023-06-30 273616836 DUBREY CULLITON & ASSOCIATES LLC 139 MAIN ST STURBRIDGE MA 015661208 990 2022-07-01 042635069 PAKACHOAG ACRES DAY CARE CENTERINC PAKA 5087210300 482 SOUTHBRIDGE STREET AUBURN MA 01501 JOSEPH P MARTIN III EXECUTIVE DIRECTOR 5087210300 2024-04-02 true JOSEPH MARTIN 999009999 false THOMAS A DUBREY P01305895 5083473495 2024-05-08 2022 2023-04-26 12:10:37Z JOSEPH P MARTIN III 482 SOUTHBRIDGE STREET AUBURN MA 01501 4940061 false X N/A X 1977 MA TO PROVIDE A SAFE, DEVELOPMENTALLY APPROPRIATE ENVIRONMENT FOR INFANTS, PRESCHOOL AND SCHOOL AGE CHILDREN THROUGH CENTER BASED AND FAMILY DAY CARE PROVIDERS. THE ORGANIZATION'S FOCUS IS TO PROVIDE A STIMULATING EARLY CARE AND EDUCATION EXPERIENCE WHICH PROMOTES EACH CHILDS SOCIAL/EMOTIONAL, PHYSICAL AND COGNITIVE DEVELOPMENT. 5 4 71 5 0 60500 4969376 4872352 177248 1034 21420 6175 5168044 4940061 0 0 2189111 2431783 0 0 2130775 2272633 4319886 4704416 848158 235645 6248696 6482971 2392564 2391195 3856132 4091776 X TO PROVIDE A SAFE, DEVELOPMENTALLY APPROPRIATE ENVIRONMENT FOR INFANTS, PRESCHOOL AND SCHOOL AGE CHILDREN THROUGH CENTER BASED AND FAMILY DAY CARE PROVIDERS. THE ORGANIZATION'S FOCUS IS TO PROVIDE A STIMULATING EARLY CARE AND EDUCATION EXPERIENCE WHICH PROMOTES EACH CHILDS SOCIAL/EMOTIONAL, PHYSICAL AND COGNITIVE DEVELOPMENT. false false 4235936 4872352 TO PROVIDE A SAFE, DEVELOPMENTALLY APPROPRIATE ENVIRONMENT FOR INFANTS, PRESCHOOL AND SCHOOL AGE CHILDREN THROUGH CENTER BASED AND FAMILY DAY CARE PROVIDERS. THE ORGANIZATION ALSO PROVIDES TRANSPORTATION SERVICES FOR QUALIFYING FAMILIES. 4235936 true false false false false false false false false false 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 true false false false false false false false false false false false true 27 0 true 71 true false false false false false false false false false false false false X 5 4 true false false false false false false true true false false true true true true false true true false false MA X X JOSEPH P MARTIN III 5087210300 482 SOUTHBRIDGE STREET AUBURN MA 01501 JOSEPH P MARTIN III EXECUTIVE DI 40.00 X 185873 0 35810 DANIEL BOYLE DIRECTOR X 0 0 0 MARILYN COWDEN DIRECTOR X 0 0 0 DAWN GAUDREAU DIRECTOR X 0 0 0 MARGARET GNIADEK DIRECTOR X 0 0 0 DOREEN GOODRICH PRESIDENT/TR X X 0 0 0 MALORY O'BRIEN DIRECTOR X 0 0 0 CHERYL ORRICO CLERK X X 0 0 0 185873 35810 1 false true false 60500 60500 PROGRAM SERVICE REVENUE 2721788 2721788 PARENT FEES 2150564 2150564 4872352 1034 1034 OTHER INCOME 6175 6175 6175 4940061 4879561 185873 185873 1852331 1736475 115856 217657 185436 32221 175922 149730 26192 38946 38946 450215 434248 15967 35402 1136 34266 225284 220174 5110 99490 96759 2731 112603 112603 132173 132173 7872 7872 SUBCONTRACTOR PAYMENTS 1019288 1019288 NUTRITION 64949 64949 PROGRAM SUPPLIES 48825 48825 STAFF TRAINING 27886 26268 1618 9700 9700 4704416 4235936 468480 0 990630 1366061 240914 242521 15364 4776 5549474 679861 5001788 4869613 6248696 6482971 348509 426799 2044055 1964396 2392564 2391195 X 3856132 4091776 3856132 4091776 6248696 6482971 X 235645 -1 X false true X true true true X 3994720 3925810 4145902 4969376 5029876 22065684 3994720 3925810 4145902 4969376 5029876 22065684 22065684 24668 33059 46601 42963 1034 148325 22214009 22007850 0.99330 0.99300 X 797726 797726 4751748 679861 4071887 4869613 X 4940061 4940061 4940061 4704417 1 1 4704416 4704416 SCHEDULE D, PAGE 3, PART X INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZAITON'S FINANCIAL CONDITION, REPORTED ACTIVITY, OR CASH FLOWS. THE ORGANIZATION IS SUBJECT TO AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS OF JUNE 30, 2023, THE ORGANIZATION'S TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2020 THROUGH 2022 ARE SUBJECT TO POTENTIAL REVIEW BY FEDERAL AND STATE TAX AUTHORITIES. SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOK / TAX DEPRECIATION DIFFERENCE 1 X false false false false false false false false false JOSEPH P MARTIN III EXECUTIVE DIRECTOR 185873 71620 221683 JOSEPH P MARTIN III SEE BELOW SEE BELOW false SCHEDULE L, PART V (B)RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: (1)JOSEPH P. MARTIN III IS THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. (D)DESCRIPTION OF TRANSACTION: (1)JOSEPH P. MARTIN III, RECEIVED COMPENSATION AND BENEFITS DURING THE YEAR. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE A SAFE, DEVELOPMENTALLY APPROPRIATE ENVIRONMENT FOR INFANTS, PRESCHOOL AND SCHOOL AGE CHILDREN THROUGH CENTER BASED AND FAMILY DAY CARE PROVIDERS. THE ORGANIZATION'S FOCUS IS TO PROVIDE A STIMULATING EARLY CARE AND EDUCATION EXPERIENCE WHICH PROMOTES EACH CHILDS SOCIAL/EMOTIONAL, PHYSICAL AND COGNITIVE DEVELOPMENT. FORM 990, PAGE 6, PART VI, LINE 2 JOSEPH MARTIN CHERYL ORRICO EXEC DIRECT BOARD MEM FAMILY MEMBER JOSEPH MARTIN EMMA MARTIN EXEC DIRECT EMPLOYEE FAMILY MEMBER JOSEPH MARTIN TRISHA MARTIN EXEC DIRECT EMPLOYEE FAMILY MEMBER FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S BOARD MEMBERS AND OFFICERS ARE REQUIRED TO NOTIFY THE BOARD OF ANY CONFLICTS OF INTEREST AND THE EXECUTIVE DIRECTOR REVIEWS ANY REPORTED CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION. WHEN DETERMINING WAGE INCREASES, THE BOARD USES COMPARABLES FROM LIKE-SIZED CHILDCARE CENTERS TO MAINTAIN APPROPRIATE PAY SCALES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FORM 990 AND FINANCIAL STATEMENTS ARE FILED WITH THE MA ATTORNEY GENERAL'S NON-PROFIT ORGANIZATIONS/PUBLIC CHARITIES DIVISION. ADDITIONAL GOVERNING DOCUMENTS ARE AVAILABLE ON THE SECRETARY OF THE COMMONWEALTH OF MASSACHUSETTS' WEBSITE. ALL DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -1