2025-01-15T14:21:24-05:00 2024-06-30 824748087 MATTHEW J BERNIER CPA LLC 5 COMMONWEALTH RD STE 3A NATICK MA 01760 990 2023-07-01 042475405 GERSH & SARAH LEMBERG CHILDREN'S CENTER INC GERS 7817362200 457 OLD SOUTH STREET WALTHAM MA 02453 HOWARD BAKER EXECUTIVE DIRECTOR 7817362200 2025-01-06 true MATTHEW J BERNIER P01985049 5088798840 2025-01-15 2023 2024-10-15 13:58:12Z HOWARD BAKER 457 OLD SOUTH STREET WALTHAM MA 02453 2791417 false X WWW.LEMBERGCC.ORG X 1970 MA TO PROVIDE DEVELOPMENTALLY APPROPRIATE EDUCATIONAL CHILDCARE. 8 8 134 50 0 367226 360720 2264693 2397365 7469 33332 0 2639388 2791417 0 0 2179333 2358004 0 21291 381765 425347 2561098 2783351 78290 8066 1681265 1589090 692286 592045 988979 997045 TO PROVIDE DEVELOPMENTALLY APPROPRIATE EDUCATIONAL CHILDCARE. false false 2265627 2397365 OPERATE A DAYCARE CENTER PROVIDING EDUCATIONAL CHILDCARE FOR UP TO 82 CHILDREN OF AGES 2 MONTHS TO 7 YEARS OLD ON A NONDISCRIMINATION BASIS. SUPERVISE AND TRAIN TEACHERS, SUPPORT RESEARCH AND EDUCATION IN CHILD DEVELOPMENT, EDUCATIONAL PRACTICES, AND PARENTING EDUCATION. 2265627 true true false false false false false false false false true false false true true true true false 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 true 0 0 false 134 true false false false false false false false false X 8 8 true false false false false false false true true false false true true true true true false true true false MA X HOWARD BAKER 7817362200 457 OLD SOUTH STREET WALTHAM MA 02453 X MARTIN BROWN CLERK 4.00 X X 0 0 0 CHRISTOPHER HEALEY PRESIDENT 4.00 X X 0 0 0 LILLY HICKS DIRECTOR 4.00 X 0 0 0 ELIZABETH NOBLE SECRETARY 4.00 X X 0 0 0 TANYA ROSBASH DIRECTOR 4.00 X 0 0 0 STEPHEN SANDLER TREASURER 4.00 X X 0 0 0 LIAN WEI DIRECTOR 4.00 X 0 0 0 GUANG YANG DIRECTOR 4.00 X 0 0 0 1 false false false 5544 355176 360720 PRIVATE TUITION 2397365 2397365 2397365 33332 33332 2791417 2397365 33332 101555 82956 17706 893 1740713 1421923 303491 15299 43514 23985 18154 1375 311688 275409 33911 2368 160534 141847 17466 1221 12275 7167 5108 56968 33264 23704 43008 25113 17895 2985 2985 8036 8036 140700 140700 50305 50305 22186 22186 FACILITIES EXPENSE 43643 15452 28056 135 REPAIRS & MAINTENANCE 17990 17990 STUDENT ACTIVITIES 14246 14246 GROCERIES 12285 12285 720 720 2783351 2265627 496433 21291 1007516 234291 857780 185629 176778 1750 1750 18345 18781 583017 416494 205389 166523 262636 133187 1681265 1589090 21572 26354 111191 126900 559523 438791 692286 592045 X 967343 975409 21636 21636 988979 997045 1681265 1589090 8066 X false true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 440078 283884 156194 52664 43689 8975 90275 88921 1354 166523 OPERATING LEASE - RIGHT OF USE 133187 133187 TUITION DEPOSITS 209034 OPERATING LEASE - CURRENT 133187 PAYROLL & PAYROLL WITHHOLDINGS 76801 ACCRUED EXPENSES 11264 OTHER CURRENT LIABILITIES 8505 438791 X 3018749 227332 227332 2791417 2791417 3010683 227332 227332 2783351 2783351 SCHEDULE D, PAGE 3, PART X THE FOOTNOTES WITHIN THE FINANCIAL STATEMENTS INCLUDED A FOOTNOTE FOR UNCERTAIN TAX POSITIONS. SCHEDULE D, PAGE 4, PART XIII PART X - FIN 48 FOOTNOTE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM MASSACHUSETTS INCOME TAXES. NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATIONS POLICY IS TO ANALYZE ITS TAX POSITION FOR ALL OPEN TAX YEARS. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE CENTER'S NONDISCRIMINATORY POLICIES ARE PUBLISHED IN ITS BROCHURES AND ADVERTISEMENTS. SCHEDULE E, LINE 6 THE ORGANIZATION RECEIVED FUNDING FROM THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE. FORM 990, PAGE 6, PART VI, LINE 2 ELIZABETH NOBLE LILLY HICKS SECRETARY DIRECTOR SIBLINGS FORM 990, PAGE 6, PART VI, LINE 11B THE OUTSIDE ACCOUNTANT PREPARES A PRELIMINARY DRAFT OF THE FORM 990 AND SUBMITS TO MANAGEMENT AND THE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C IT IS INCUMBENT UPON MANAGEMENT TO REPORT TO THE BOARD OF DIRECTORS ANY POSSIBLE CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTORS WAGES ARE APPROVED BY THE BOARD WHEN THE BUDGET FOR THE YEAR IS APPROVED OR AMMENDED. WHEN A BONUS IS DISCUSSED OR APPROVED, IT IS PART OF A BOARD DISCUSSION AND REFLECTED IN THE MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTORS WAGES ARE APPROVED BY THE BOARD WHEN THE BUDGET FOR THE YEAR IS APPROVED OR AMMENDED. WHEN A BONUS IS DISCUSSED OR APPROVED, IT IS PART OF A BOARD DISCUSSION AND REFLECTED IN THE MINUTES. FORM 990, PAGE 6, PART VI, LINE 18 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE MASSACHUSETTS OFFICE OF THE SECRETARY OF STATE AND THE OFFICE OF THE ATTORNEY GENERAL. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE MASSACHUSETTS OFFICE OF THE SECRETARY OF STATE AND THE OFFICE OF THE ATTORNEY GENERAL.