Carlisle Extended Day Program INC FY2020 filing

Tax-deductible

Carlisle, MA501(c)(3)EIN 04-2744181Revenue $675K in FY2020

On file with the IRScarlislekidshouse.org142 East St, 01741-1103 · Carlisle, MATax-exempt since May 1983School — 170(b)(1)(A)(ii)

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To provide before and after school child care to children in Carlisle, ma. Also provides a preschool Program and summer camp for preschool and school age children.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$153K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $24K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$153K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$676K
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$675K
Spent
$772K
To programs
74%
Net assets
$644K
By yearFY2020–FY2024
Revenue
$675K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$675K
FY2021$576K
FY2022$1.3M
FY2023$1.2M
FY2024$1.3M
Expenses
$772K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$772K
FY2021$685K
FY2022$988K
FY2023$1.1M
FY2024$1.4M
Net assets
$644K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$644K
FY2021$561K
FY2022$795K
FY2023$931K
FY2024$918K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1983.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $571K Management & general 26% · $201K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990; $153K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Director/Executive Director
$85,334Pt VII · Sec A
$40,632Pt VII · Sec A
Director/Business Manager
$27,197Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2021FY2020
Christine Napolitano$88,554$85,334
Meegan Crawford$50,396—
Kayla Simpson$38,079$40,632
Sue Heider$20,053$27,197
Brooke Mackintosh$10,729—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers before/after school care, preschool, and summer camp for local children.

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Provided by the organization

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2 programs · $571K · in their own filed words · FY2019
01

The program also ran a toddler and preschool program. Average enrollment was 28 children.

$355Kprogram expense
02

The program provided before and after school child care services plus summer camp, permitting parents to work. Average enrollment was 37 children during the school year, and aproximately 20 children at the summer camp.

$215Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$675K
Ln 12
Fees for servicesLn 2g$657K
Gifts and grantsLn 1h$14K
Investment incomeLn 3$3K
Money outPt IX
$772K
Ln 25
Programscol B$571K
Managementcol C$201K
Owns and owesPt X
$644K
net assets · Ln 32
Cash and savingsLn 1–2$288K
Total assetsLn 16$1.3M
LiabilitiesLn 26$676K
PeoplePt VI, VII
17
listed · VII A
PaidVII A3
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14K
Fees for servicesLn 2g$657K
Investment incomeLn 3$3K
Other incomeLn 4–11$250
Total revenueLn 12$675K
Assets in detailPt X, end of year
CashLn 1$260K
SavingsLn 2$28K
Cash and savings togetherLn 1–2$288K
InvestmentsLn 11–13$162K
Land, buildings, equipmentLn 10c$848K
Total assetsLn 16$1.3M
LiabilitiesLn 26$676K
Net assetsLn 32$644K
OperationsPt I, VI
EmployeesI 540
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$124K$288K
InvestmentsLn 11–13$160K$162K
Land, buildings, equipmentLn 10c$864K$848K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$448K$676K
Net assetsLn 32$742K$644K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$486K$367K$119K
Payroll taxesLn 10$44K$33K$11K
Accounting feesLn 11c$9K$9K
Investment management feesLn 11f$802$802
Other fees for servicesLn 11g$4K$4K
Office expensesLn 13$29K$29K
InterestLn 20$23K$22K$1K
Depreciation, depletion and amortizationLn 22$66K$61K$5K
InsuranceLn 23$16K$7K$9K
Other expenses (24a–d)Ln 24$87K$72K$14K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$772K$571K$201K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.4M−$58K$918K 990 PDF
FY2023 $1.2M$1.1M$103K$931K 990 PDF
FY2022 $1.3M$988K$279K$795K 990 PDF
FY2021 $576K$685K−$109K$561K 990 PDF
FY2020 Viewing $675K$772K−$97K$644K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $674,618 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $500$13,841
I-9 Program service revenuePrior year $749,649$657,045
I-10 Investment incomePrior year $3,996$3,482
I-11 Other revenuePrior year $1,834$250
I-12 Total revenuePrior year $755,979$674,618
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $526,669$529,928
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $236,414$242,077
I-18 Total expensesPrior year $763,083$772,005
I-19 Revenue less expensesPrior year −$7,104−$97,387
Part VI · Governance 17 of 17 board members independent, 2 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $674,618 across 6 lines filed
VIII-1f All other contributions, gifts and grants$13,841
VIII-1h Total contributions, gifts and grants$13,841
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $657,045$657,045
VIII-3 Investment incomeExcluded from tax $3,482$3,482
VIII-8 Net income from fundraising eventsExcluded from tax $250$250
VIII-12 Total revenueRelated to mission $657,045 · Unrelated business $0 · Excluded from tax $3,732$674,618
Part IX · Statement of functional expenses $772,005 across 11 lines filed
IX-7 Other salaries and wagesPrograms $366,904 · Management $118,895$485,799
IX-10 Payroll taxesPrograms $33,329 · Management $10,800$44,129
IX-11c Accounting feesManagement $8,900$8,900
IX-11f Investment management feesManagement $802$802
IX-11g Other fees for servicesManagement $3,500$3,500
IX-13 Office expensesManagement $28,724$28,724
IX-20 InterestPrograms $21,910 · Management $1,153$23,063
IX-22 Depreciation, depletion and amortizationPrograms $61,165 · Management $5,164$66,329
IX-23 InsurancePrograms $6,609 · Management $8,955$15,564
IX-24 Other expenses (24a–d)Programs $72,396 · Management $14,137$86,533
IX-24e All other expensesPrograms $8,662$8,662
IX-25 Total functional expensesPrograms $570,975 · Management $201,030 · Fundraising $0$772,005
Part X · Balance sheet $1,320,297 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $96,749$259,617
X-2 Savings and temporary cash investmentsStart of year $27,375$27,916
X-4 Accounts receivableStart of year $18,212$7,060
X-9 Prepaid expenses and deferred chargesStart of year $20,871$13,759
X-10c Land, buildings and equipment, netStart of year $864,111$848,356
X-11 Publicly traded securitiesStart of year $159,972$161,882
X-14 Intangible assetsStart of year $1,855$1,707
X-16 Total assetsStart of year $1,189,145$1,320,297
X-17 Accounts payable and accrued expensesStart of year $25,144$17,522
X-19 Deferred revenueStart of year $8,183$2,893
X-26 Total liabilitiesStart of year $447,645$676,414
X-27 Net assets without donor restrictionsStart of year $741,500$643,883
X-32 Total net assets or fund balancesStart of year $741,500$643,883
X-33 Total liabilities and net assetsStart of year $1,189,145$1,320,297
Part XI · Reconciliation of net assets $643,883 net assets at year end
XI-1 Total revenue$674,618
XI-2 Total expenses$772,005
XI-3 Revenue less expenses−$97,387
XI-4 Net assets at start of year$741,500
XI-5 Net unrealized gains (losses) on investments−$230
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$643,883

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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