Nonprofit · EIN 04-3408810
CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC
Tax-exempt · FRAMINGHAM, MA 01701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $2,036,646 | $2,072,991 | -$36,345 | $2,190,747 | $1,279,714 | $911,033 |
| August 31, 2024 | 990 | $2,160,904 | $2,109,670 | $51,234 | $2,298,562 | $1,351,184 | $947,378 |
| August 31, 2023 | 990 | $2,035,968 | $1,958,773 | $77,195 | $2,338,966 | $1,442,822 | $896,144 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $114,073
- of which government grants
- $112,763
- Program service revenue
- $1,884,735
- Investment income
- $37,838
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $126,412
- Other salaries and wages
- $1,251,114
- Salaries, compensation and benefits (total)
- $1,596,116
- Professional fundraising fees
- $0
- Accounting fees
- $64,218
- Occupancy
- $205,301
- Depreciation
- $30,647
- Program services (functional)
- $1,821,562
- Management and general (functional)
- $251,429
Balance sheet and other
- Total assets, start of year
- $2,298,562
- Total assets, end of year
- $2,190,747
- Total liabilities, end of year
- $1,279,714
- Net assets, end of year
- $911,033
- Land, buildings and equipment
- $148,745
- Net assets without donor restrictions
- $911,033
- Gross receipts
- $2,036,646
- Employees
- 53
- Volunteers
- 6
- Year formed
- 1998
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LAURA MCGILVRAY | SCHOOL DIRECTOR Officer | 40 | $118,197 | $5,547 |
| SARA CASTELLO | CO-PRESIDENT/TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| BREDA HURLEY | CO-PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MADISON BAZZANNO | CLERK Trustee or director, Officer | 1 | $0 | $0 |
| STEPHANIE MELTZER | SOCIAL CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| DELIA NOWAK | SOCIAL CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| KIM LANZA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIA BALKEMA | FORMER DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LAURA MCGILVRAY | SCHOOL DIRECTOR Officer | 40 | $125,111 | $5,082 |
| CLAIRE COSENZE | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SARA CASTELLO | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| STEPHANIE MELTZER | SOCIAL CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| BREDA HURLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MENDY BRADLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MADISON BAZZANNO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIA BALKEMA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ARJUN BHADOURIA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DELIA NOWAK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KIM LANZA | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LAURA MCGILVRAY | SCHOOL DIRECTOR Officer | 40 | $118,238 | $3,563 |
| CLAIRE COSENZE | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SARA CASTELLO | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| REBECCA GREENWELL | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| STEPHANIE MELTZER | SOCIAL CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| BREDA HURLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MENDY BRADLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MADISON BAZZANNO | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 61 NICHOLAS ROAD, FRAMINGHAM, MA 01701-3498
- Principal officer (990 for 2024)
- SARA CASTELLO, 61 NICHOLAS ROAD, FRAMINGHAM, MA 01701
- Signed the 990
- SARA CASTELLO, CO-PRESIDENT/TREASURER
- Phone
- (508) 877-2593
- Website
- WWW.COFPS.ORG
- Return prepared by
- SMITH SULLIVAN & BROWN PC
Mission
TO DEVELOP SELF-ESTEEM THROUGH SHARING AND EXPLORATION IN A LOVING, SAFE AND NURTURING ENVIRONMENT.
Program accomplishments
- 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.Expenses $1,821,562 · revenue $1,884,735
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 04-3408810
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $2,190,747
- Income (IRS master file)
- $2,036,646
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $2,036,646 | $2,072,991 | $2,190,747 | XML |
| 990 | August 2024 | $2,160,904 | $2,109,670 | $2,298,562 | XML |
| 990 | August 2023 | $2,035,968 | $1,958,773 | $2,338,966 | XML |
| 990 | August 2022 | $1,814,481 | $1,651,835 | $1,118,094 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3408810).
Questions about CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC
- What is the EIN of CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC?
- The employer identification number (EIN) of CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC is 04-3408810.
- Is CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC?
- The 990 for the year ended August 31, 2025 names SARA CASTELLO.
- Who are the officers and directors of CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC?
- The 990 for the year ended August 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $118,197 (LAURA MCGILVRAY, SCHOOL DIRECTOR).
- How much revenue does CIRCLE OF FRIENDS PRESCHOOL AND CHILDRENS CENTER INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $2,036,646, expenses of $2,072,991 and total assets of $2,190,747 at year end.
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