2026-04-02T16:05:49-05:00 2025-06-30 992277914 EAG NEW ENGLAND LLC 160 FEDERAL STREET 9TH FLOOR BOSTON MA 02110 990 2024-07-01 043326852 SPRUCE STREET NURSERY SCHOOL INC SPRU 6174825252 5 AVERY STREET BOSTON MA 02111 DARLENE HUSON EXECUTIVE DIRECTOR 6174825252 2026-04-02 1 0 EUGENE BORGONZI P01269879 6172276161 2026-03-30 2024 2025-03-06 01:10:19Z DARLENE HUSON 5 AVERY STREET BOSTON MA 02111 3561568 0 X WWW.SPRUCESTREET.ORG X 1996 MA TO PROVIDE A NURSERY SCHOOL ENVIRONMENT THAT SUPPORTS THE DEVELOPMENT OF YOUNG CHILDREN AND FOSTERS CREATIVE THINKING. 10 9 22 22 0 0 664026 371811 1641118 1638976 95107 134246 -81625 -41310 2318626 2103723 13131 560 0 0 1410032 1646171 0 0 60641 485771 496424 1908934 2143155 409692 -39432 4296439 4190524 1124978 1066218 3171461 3124306 X FOUNDED IN 1996, SPRUCE STREET NURSERY SCHOOL WAS CREATED TO PROVIDE AN ENVIRONMENT THAT SUPPORTS THE DEVELOPMENT OF YOUNG CHILDREN AND FOSTERS CREATIVE THINKING, WHILE OFFERING FAMILIES THE OPPORTUNITY TO PARTICIPATE IN A COMMUNITY COMMITTED TO EXCELLENCE IN EARLY LEARNING. TEACHING COMPASSION AND RESPECT THROUGH LISTENING AND UNDERSTANDING IS A FUNDAMENTAL TENET OF OUR EDUCATIONAL APPROACH. THROUGH HONORING OTHERS' IDEAS, CHILDREN COME TO REALIZE HOW VALUABLE THEIR OWN IDEAS ARE. CHILDREN AT SPRUCE STREET DEVELOP A STRONG SENSE OF THEMSELVES AS INDIVIDUALS AND LEARNERS, WHILE GROWING TO APPRECIATE THEIR SIGNIFICANCE AS MEMBERS OF A LARGER COMMUNITY. 0 0 1713233 560 1638976 SPRUCE STREET NURSERY SCHOOL PROVIDES A JOYOUS EARLY LEARNING EXPERIENCE FOR CHILDREN 24 MONTHS THROUGH 5 YEARS, AND ACCOMMODATES APPROXIMATLEY 50 CHILDREN AT ANY GIVEN TIME IN 4 SEPARATE CLASSES. BY MAINTAINING A TEACHER TO CHILD RATIO OF 1 TO 4.5 THROUGHOUT THE SCHOOL, A NURTURING NURSERY SCHOOL ENVIRONMENT WHERE EACH CHILD'S INDIVIDUAL DEVELOPMENT IS GIVEN THOUGHTFUL ATTENTION.FROM SEPTEMBER THROUGH JUNE, THE SCHOOL PROVIDES A MONDAY - FRIDAY NURSERY SCHOOL CURRICULUM FROM 8:30 AM TO 1:00 PM, WITH EARLY DROP OFF AND EXTENDED DAY OPTIONS AVAILABLE. A MODIFIED CURRICULUM IS AVAILABLE IN JUNE, JULY AND AUGUST THROUGH THE SCHOOL'S "SUMMER CAMP". 1713233 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 22 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X THE BOARD OF DIRECTORS 6174825252 5 AVERY STREET BOSTON MA 02111 LESLIE RHODES ASST. DIRECTOR/DIRECTOR OF FINANCE 40.00 X X 127518 0 31539 JULIA BRODY DIRECTOR 1.00 X 0 0 0 BRIAN MIGLIONICO DIRECTOR 1.00 X 0 0 0 KAILEY THERIAULT BAIRD DIRECTOR 1.00 X 0 0 0 MATTHEW JOHN BOTICA SECRETARY/DIRECTOR 1.00 X X 0 0 0 CHRISTINA DUREBEK DIRECTOR 1.00 X 0 0 0 CAROLINE WALSH DIRECTOR 1.00 X 0 0 0 ALEXANDER VANNONI TREASURER/DIRECTOR 1.00 X X 0 0 0 MORGAN HOLZAEPFEL CHAIR/DIRECTOR 1.00 X X 0 0 0 SAM SPIRN DIRECTOR 1.00 X 0 0 0 DARLENE HUSON EXECUTIVE DIRECTOR (AS OF 7/1/24) 40.00 X 111166 0 17327 CHRISTINA GUEVIN-FORMER EXEC DIRECTOR/TRANSITION DIR.7/1-12/31/24 15.00 X 162637 0 119891 401321 0 168757 3 1 1 0 0 126088 65317 180406 91765 371811 TUITION AND FEES 611600 1638976 1638976 1638976 117941 117941 1325000 1308695 16305 16305 16305 107840 126088 149150 -41310 -41310 2103723 1638976 0 92936 560 560 378430 171878 170391 36161 962668 894211 55155 13302 23101 18362 3886 853 181953 145231 30117 6605 100019 79505 16824 3690 31331 31331 34616 21986 12600 30 5835 5835 95924 58323 37601 164169 156038 8131 34406 32686 1720 30508 28983 1525 CLASSROOM MATERIALS & S 78051 78051 TEACHER TRAINING & GIFT 11280 11280 PARENT & FAMILY PROGRAM 10304 10304 2143155 1713233 369281 60641 1099704 1585695 26320 11475 49178 29388 1181514 883770 299087 297744 1990453 1521210 831697 745012 4296439 4190524 79134 98943 202115 204215 843729 763060 1124978 1066218 X 3171461 3124306 3171461 3124306 4296439 4190524 X -39432 15827 -23550 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 668023 668045 -22 145834 105514 40320 367657 110211 257446 297744 457 NONQUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN 55018 OPERATING LEASE RIGHT-OF-USE ASSET 689994 745012 DEFERRED COMPENSATION PAYABLE 55018 OPERATING LEASE LIABILITY 708042 763060 X 2176935 15827 57385 73212 2103723 0 2103723 2224090 80935 80935 2143155 0 2143155 PART X, LINE 2: THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. THE SCHOOL HAS ASSESSED ITS TAX POSITION TAKEN AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE AS OF JUNE 30, 2025. THE SCHOOL WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES AS GENERAL AND ADMINISTRATIVE EXPENSES IF INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT COSTS NETTED AGAINST REVENUE ON FORM 990 STATEMENT OF REVENUE 57,385. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE TUITIONS 23,550. SPECIAL EVENT COSTS NETTED AGAINST REVENUE ON FORM 990 STATEMENT OF REVENUE 57,385. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED AT ALL TIMES ON THE SCHOOL'S WEBSITE WWW.SPRUCESTREET.ORG. IT IS THE LAST PARAGRAPH ON ITS HOMEPAGE. THE POLICY IS ALSO PUBLICIZED ON PAGE 5 OF THE SCHOOL'S PARENT HANDBOOK. SILENT AUCTION 233928 126088 107840 91765 35869 21516 233928 126088 107840 91765 35869 21516 149150 -41310 X X 0 0 0 0 0 0 0 0 0 CHRISTINA GUEVIN-FORMER EXEC DIRECTOR/TRANSITION DIR.7/1-12/31/24 112637 0 50000 0 0 0 110640 0 9251 0 282528 0 0 0 LESLIE RHODES ASST. DIRECTOR/DIRECTOR OF FINANCE 95018 0 32500 0 0 0 5696 0 25843 0 159057 0 0 0 SCHEDULE J, PART II COLUMN C - CHRISTINA GUEVIN DURING THE FISCAL YEAR ENDED JUNE 30, 2025, THE SCHOOL PAID CHRISTINA GUEVIN, ITS FORMER EXECUTIVE DIRECTOR AND FOUNDER, HER DEFERRED COMPENSATION HELD IN A SECTION 457(B) PLAN. CHRISTINA ELECTED TO ROLL OVER THESE FUNDS INTO HER SIMPLE IRA INSTEAD OF AS A DISTRIBUTION, WHICH WOULD HAVE BEEN REPORTED ON HER 2024 W-2 (PART II, COLUMN BIII). $106,636 OF THE AMOUNT REPORTED IN SCHEDULE J, PART II COLUMN C FOR CHRISTINA REPRESENTS THE ROLLOVER OF THE SECTION 457(B) TO HER SIMPLE IRA. THE SCHOOL'S CONTRIBUTIONS TO THE 457(B) PLAN HAVE ALSO BEEN PREVIOUSLY REPORTED IN COLUMN (C) DURING THE YEARS THEY WERE MADE AND COMPRISE $92,500 OF THE $106,636. THE REMAINING $4,004 IN COLUMN C REPRESENTS THE SCHOOL'S 403(B) CONTRIBUTIONS. X VARIOUS AUCTION ITEMS 152 91765 COMPARABLE SALES 0 0 0 0 PART I, COLUMN (B): THE SCHOOL RECEIVED 152 ITEMS FOR ITS AUCTION FROM VARIOUS DONORS. FORM 990, PART VI, SECTION B, LINE 11B THE ASSISTANT DIRECTOR REVIEWS A DRAFT COPY OF THE FORM 990 BEFORE IT IS FILED AND RAISES ANY QUESTIONS WITH THE TAX PREPARER. ONCE SHE APPROVES THE DRAFT OF THE FORM 990, THE EXECUTIVE DIRECTOR SIGNS THE FILING COPY. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETINGS. BOARD MEMBERS MUST DISCLOSE ANY CONFLICTS THROUGHOUT THE YEAR AND MUST BE RECUSED FROM VOTING ON ANY ISSUES WHERE THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE FINANCE COMMITTEE REVIEWS AND EVALUATES CURRENT SALARIES AND BONUSES FOR BOTH THE DIRECTOR AND ASSISTANT DIRECTOR AND PROPOSES ANY RAISES OR ADJUSTMENTS TO THE BOARD FOR APPROVAL. INDIVIDUAL TEACHER SALARIES AND ANY BONUSES ARE DETERMINED BY THE FINANCE COMMITTEE, WITH INPUT FROM THE ADMINISTRATION, AS PART OF BUDGET DEVELOPMENT. COMPARISON DATA IS REQUESTED FROM AND SHARED WITH SIMILAR SCHOOLS IN THE AREA AND USED IN MAKING SALARY DETERMINATIONS. THE BUDGET IS APPROVED BY THE BOARD AS A WHOLE AND THE VOTE AND DISCUSSION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE TUITIONS -23,550. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART I, LINE 6 OUR VOLUNTEERS ARE PARENTS OF CHILDREN ATTENDING SPRUCE STREET. THE NUMBER VARIES YEAR TO YEAR. OUR VOLUNTEER PARENTS ASSIST IN COORDINATING OUR FUND RAISING EFFORTS AND PARTICIPATE IN ADMISSION EVENTS, HOLIDAY PARTIES AND CHARITABLE GIVING EFFORTS. THERE WERE 22 PARENTS PROVIDING SUCH ASSISTANCE DURING THE YEAR ENDED JUNE 30, 2025.