2026-02-25T15:49:03-06:00 2025-08-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2024-09-01 043408810 CIRCLE OF FRIENDS PRESCHOOL AND CHILDREN'S CENTER INC CIRC 5088772593 61 NICHOLAS ROAD FRAMINGHAM MA 01701 SARA CASTELLO CO-PRESIDENT/TREASURER 5088772593 2026-02-25 1 1 LINDA M SMITH CPA P00316105 5088717178 2026-02-25 2024 2025-03-06 01:10:19Z SARA CASTELLO 61 NICHOLAS ROAD FRAMINGHAM MA 01701 2036646 0 X WWW.COFPS.ORG X 1998 MA TO DEVELOP SELF-ESTEEM THROUGH SHARING AND EXPLORATION IN A LOVING, SAFE AND NURTURING ENVIRONMENT. 6 6 53 6 0 0 300700 114073 1822879 1884735 37325 37838 0 0 2160904 2036646 0 0 0 0 1585002 1596116 0 0 0 524668 476875 2109670 2072991 51234 -36345 2298562 2190747 1351184 1279714 947378 911033 X TO DEVELOP SELF-ESTEEM THROUGH SHARING AND EXPLORATION IN A LOVING, SAFE AND NURTURING ENVIRONMENT. 0 0 1821562 1884735 OUR PROGRAM OFFERS A VARIETY OF EXPERIENCES IN A SAFE, NURTURING AND STIMULATING ENVIRONMENT WHICH PROMOTE SOCIAL, EMOTIONAL, PHYSICAL AND INTELLECTUAL GROWTH. THE FOCUS OF OUR DISCOVERY-BASED CURRICULUM IS LEARNING THROUGH PLAY. WE FOCUS ON CHILDREN AS SEPARATE INDIVIDUALS HELPING THEM TO DEVELOP TO THEIR GREATEST POTENTIAL AS INDEPENDENT, ENTHUSIASTIC LEARNERS. AN OPEN STRUCTURED ENVIRONMENT OFFERS LEARNING CENTERS WHICH ALLOW CHILDREN TO MAKE CHOICES IN A PROCESS-ORIENTED PROGRAM. WE SEEK TO ENCOURAGE THE CREATIVE ENERGIES OF CHILDREN. THEIR NATURAL CURIOSITY AND DESIRE TO MAKE SENSE OF THE WORLD ARE USED TO MOTIVATE THEM TO BECOME INVOLVED IN LEARNING ACTIVITIES. CIRCLE OF FRIENDS PRESCHOOL OFFERS A RELAXED, UNPRESSURED ATMOSPHERE. OUR GOAL IS TO DEVELOP SELF-ESTEEM THROUGH SHARING AND EXPLORATION IN A LOVING, SAFE AND NURTURING ENVIRONMENT. 1821562 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 53 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X SARAH DICONZA BOOKKEEPER 5088772593 61 NICHOLAS ROAD FRAMINGHAM MA 01701 SARA CASTELLO CO-PRESIDENT/TREASURER 3.00 X X 0 0 0 BREDA HURLEY CO-PRESIDENT 2.00 X X 0 0 0 MADISON BAZZANNO CLERK 1.00 X X 0 0 0 STEPHANIE MELTZER SOCIAL CHAIR 2.00 X X 0 0 0 DELIA NOWAK SOCIAL CHAIR 2.00 X X 0 0 0 KIM LANZA DIRECTOR 1.00 X 0 0 0 JULIA BALKEMA FORMER DIRECTOR 1.00 X 0 0 0 LAURA MCGILVRAY SCHOOL DIRECTOR 40.00 X 118197 0 5547 118197 0 5547 1 0 0 0 0 112763 1310 114073 TUITION 624410 1884735 1884735 1884735 37838 37838 2036646 1884735 0 37838 126412 75847 50565 1251114 1173924 77190 32744 29438 3306 69226 64005 5221 116620 105949 10671 64218 64218 302 302 74856 52718 22138 4513 1913 2600 205301 195805 9496 30647 29539 1108 10955 8159 2796 SPECIAL PROGRAMS 41967 41967 FOOD, SNACKS AND NUTRIT 36984 36984 STAFF TRAINING AND DEVE 3405 3405 RECRUITMENT 2120 2120 1607 1607 2072991 1821562 251429 0 313635 283585 7184 8362 11368 8144 748777 600032 179392 148745 791094 828901 995889 913010 2298562 2190747 74679 82661 111390 112609 1165115 1084444 1351184 1279714 X 947378 911033 947378 911033 2298562 2190747 -36345 0 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 614500 494759 119741 123374 94370 29004 10903 10903 0 148745 CERTIFICATE OF DEPOSIT 828901 F 828901 SECURITY DEPOSITS 12879 RIGHT-OF-USE ASSET - OPERATING LEASE 900131 913010 TUITION DEPOSITS 175266 OPERATING LEASE LIABILITY 909178 1084444 2036646 0 2036646 0 2036646 2072991 0 2072991 0 2072991 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL IS NOT CURRENTLY ACTIVELY SOLICITING FOR STUDENTS. IT IS THEIR POLICY TO DISCLOSE THEIR RACIALLY NON DISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 4 THIS DOES NOT APPLY SINCE THE SCHOOL DOES NOT CURRENTLY GIVE SCHOLARSHIPS OR ANY FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 FOUR STUDENTS FROM MILITARY FAMILIES RECEIVED GOVERNMENT SUBSIDIZED TUITION ASSISTANCE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S PRESIDENT OR TREASURER. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE BOARD HAS ESTABLISHED A COMMITTEE TO FACILITATE THE ANNUAL PERFORMANCE REVIEW AND TO DETERMINE THE ANNUAL COMPENSATION FOR THE SCHOOL DIRECTOR. THE COMMITTEE MEETS AS NEEDED TO REVIEW THE COMPENSATION TO ENSURE THAT IT FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATION ORGANIZATIONS. THIS COMMITTEE ALSO DETERMINES AND APPROVES ANY BONUS OR OTHER COMPENSATION PROVIDED TO THE SCHOOL DIRECTOR. BENEFITS FOR THE SCHOOL DIRECTOR ARE THE SAME AS THOSE OFFERED TO OTHER EMPLOYEES AND ARE REVIEWED BY THE BOARD AT LEAST ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST