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Nonprofiteer
← COMMUNITY DAY CARE CENTER OF LAWRENCE INC

Form 990 for tax year 2022

Filed by COMMUNITY DAY CARE CENTER OF LAWRENCE INC.

Totals

Total revenue
$148,351,401
Total expenses
$144,936,872
Contributions and grants received
$143,523,597
Grants paid
$0
Program service revenue
$2,344,434
Investment income
$389,892
Other revenue
$2,093,478
Total assets, end of year
$54,015,196
Total liabilities, end of year
$17,199,259
Net assets or fund balances, end of year
$36,815,937
Program services expenses (Part IX)
$142,249,809
Management and general expenses
$2,687,063
Fundraising expenses
$0
Program service expenses (Part III)
$142,249,809

Program services were 98.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $40,480

  • 1e · Government grants (contributions)

    $138,950,086

  • 1f · All other contributions, gifts and grants

    $4,533,031

  • 2a · Program service revenue: RENTAL INCOME

    total $1,474,963 · related or exempt $1,474,963

  • 2b · Program service revenue: TUITIONS & PARENT FEES

    total $627,197 · related or exempt $627,197

  • 2c · Program service revenue: WORKSHOPS & CONSULTING

    total $242,274 · related or exempt $242,274

  • 3 · Investment income

    total $558,691 · excluded $558,691

  • 7a · Gross sales of assets other than inventory

    securities $2,060,196

  • 7b · Less cost or other basis and sales expenses

    securities $2,228,995

  • 7c · Gain or loss

    securities -$168,799

  • 7d · Net gain or loss

    total -$168,799 · excluded -$168,799

  • 11a · Other revenue: MANAGEMENT FEE

    total $2,093,478 · related or exempt $2,093,478

  • 11e · Other revenue, total

    $2,093,478

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $496,102 · program services $347,890 · management and general $148,212

  • 7 · Other salaries and wages

    total $12,861,989 · program services $11,755,155 · management and general $1,106,834

  • 8 · Pension plan contributions

    total $877,512 · program services $809,023 · management and general $68,489

  • 9 · Other employee benefits

    total $1,909,082 · program services $1,587,993 · management and general $321,089

  • 10 · Payroll taxes

    total $1,126,856 · program services $1,027,710 · management and general $99,146

  • 11b · Fees: legal

    total $27,575 · management and general $27,575

  • 11c · Fees: accounting

    total $48,000 · management and general $48,000

  • 11f · Fees: investment management

    total $30,886 · management and general $30,886

  • 11g · Fees: other

    total $337,897 · program services $72,362 · management and general $265,535

  • 12 · Advertising and promotion

    total $51,472 · program services $24,194 · management and general $27,278

  • 13 · Office expenses

    total $646,411 · program services $594,780 · management and general $51,631

  • 14 · Information technology

    total $304,423 · program services $210,240 · management and general $94,183

  • 16 · Occupancy

    total $1,120,234 · program services $981,006 · management and general $139,228

  • 17 · Travel

    total $3,692 · program services $3,247 · management and general $445

  • 22 · Depreciation, depletion and amortization

    total $292,241 · program services $278,881 · management and general $13,360

  • 23 · Insurance

    total $236,596 · program services $137,839 · management and general $98,757

  • 24a · Other expenses: PROVIDER REIMBURSEMENTS

    total $121,950,722 · program services $121,950,722

  • 24b · Other expenses: FOOD

    total $980,590 · program services $980,590

  • 24c · Other expenses: TRANSPORTATION

    total $778,877 · program services $778,877

  • 24d · Other expenses: CONTRACT LABOR

    total $643,892 · program services $548,817 · management and general $95,075

  • 24e · All other expenses

    total $211,823 · program services $160,483 · management and general $51,340

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $11,558,729 · end of year $8,524,316

  • 4 · Accounts receivable

    beginning of year $11,528,510 · end of year $14,714,436

  • 9 · Prepaid expenses and deferred charges

    beginning of year $194,176 · end of year $770,158

  • 10a · Land, buildings and equipment: cost or other basis

    $12,795,598

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,361,238

  • 10c · Land, buildings and equipment, net

    beginning of year $6,640,240 · end of year $6,434,360

  • 11 · Investments: publicly traded securities

    beginning of year $13,744,454 · end of year $21,674,876

  • 15 · Other assets

    beginning of year $2,428,206 · end of year $1,897,050

  • 17 · Accounts payable and accrued expenses

    beginning of year $10,873,323 · end of year $13,705,652

  • 25 · Other liabilities

    beginning of year $2,591,146 · end of year $3,493,607

  • 27 · Net assets without donor restrictions

    beginning of year $32,463,772 · end of year $36,620,795

  • 28 · Net assets with donor restrictions

    beginning of year $166,074 · end of year $195,142

Mission and programs · 2022

Mission

COMMUNITY DAY CARE CENTER OF LAWRENCE, INC. (DBA THE COMMUNITY GROUP) IS A NON-PROFIT DEDICATED TO CREATING, MANAGING, AND NURTURING HIGH-QUALITY PROGRAMS FOCUSED ON EDUCATION AND RELATED SERVICES THAT SUPPORT FAMILIES AND EDUCATORS IN LAWRENCE AND THE SURROUNDING MERRIMACK VALLEY. PROGRAMS INCLUDE STATE-LICENSED EARLY CHILDHOOD AND SCHOOL-AGE CARE AND EDUCATION, CHILD CARE FINANCIAL ASSISTANCE VOUCHERS ALONG WITH INFORMATION AND REFERRAL SERVICES, PARENT EDUCATION, PROFESSIONAL DEVELOPMENT AND TECHNICAL ASSISTANCE TO EDUCATORS AND PROGRAMS ALONG WITH CHARTER SCHOOL MANAGEMENT SERVICE.

  • EARLY EDUCATION AND CARE: PROVIDE SUBSIDIZED AND NON-SUBSIDIZED CHILD CARE AND EDUCATION FOR APPROXIMATELY 1,800 INFANTS AND CHILDREN THROUGH AGE 12 IN THE GREATER LAWRENCE AREA OF MASSACHUSETTS.

    Expenses $18,672,269 · Revenue $627,197

  • CHILD CARE CIRCUIT: ADMINISTERING VOUCHER MANAGEMENT PROGRAM FOR THE COMMONWEALTH OF MASSACHUSETTS; INCLUDING DISTRIBUTING APPROXIMATELY $85 MILLION IN DAY CARE VOUCHER SUBSIDIES TO ELIGIBLE RESIDENTS OF THE MIDDLESEX AND ESSEX COUNTIES. ALSO PROVIDING INFORMATION AND REFERRAL SERVICES TO THE GENERAL POPULATION.

    Expenses $120,356,551

  • MANAGEMENT OF SCHOOLS: CDC IS THE DESIGNATED MANAGEMENT AGENT FOR THREE AFFILIATED PUBLIC CHARTER SCHOOLS WITHIN LAWRENCE PROVIDING ALL BUSINESS MANAGEMENT SERVICES TO THESE SCHOOLS.

    Expenses $2,424,295 · Revenue $3,568,441

  • COMMUNITY TRAINING GROUP: PROVIDES PROFESSIONAL DEVELOPMENT, COACHING, TECHNICAL ASSISTANCE, PROGRAM SUPPORT AND COLLEGE PATHWAYS TO EARLY EDUCATION AND OUT-OF-SCHOOL-TIME EDUCATORS AND PROGRAMS IN MASSACHUSETTS BY DRAWING UPON THE BEST PRACTICES OF COMMUNITY DAY CARE AND COMMUNITY DAY CHARTER PUBLIC SCHOOL.

    Expenses $796,694 · Revenue $242,274

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • MARIA MOELLER

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $274,708
    From this org
    $217,169
    From related orgs
    $0
    Other
    $57,539
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $208,907
    Bonus
    $8,262
    Other
    $0
    Deferred
    $37,791
    Nontaxable benefits
    $19,748
    Filer's total
    $274,708

  • AMY COUNCIL

    CHIEF FINANCIAL OFFICER

    Total calculated
    $224,347
    From this org
    $184,454
    From related orgs
    $0
    Other
    $39,893
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,192
    Bonus
    $8,262
    Other
    $0
    Deferred
    $32,967
    Nontaxable benefits
    $6,926
    Filer's total
    $224,347

  • CATHERINE GRAHAM

    CHIEF STRATEGY OFFICER

    Total calculated
    $180,622
    From this org
    $152,961
    From related orgs
    $0
    Other
    $27,661
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,963
    Bonus
    $7,998
    Other
    $0
    Deferred
    $27,661
    Nontaxable benefits
    $0
    Filer's total
    $180,622

  • BARBARA GALLAGHER

    DIRECTOR OF CHILD CARE PRO

    Total calculated
    $173,692
    From this org
    $129,839
    From related orgs
    $0
    Other
    $43,853
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $121,762
    Bonus
    $8,077
    Other
    $0
    Deferred
    $25,588
    Nontaxable benefits
    $18,265
    Filer's total
    $173,692

  • MANUELA SU

    COMMUNITY OUTREACH DIRECTO

    Total calculated
    $168,971
    From this org
    $137,567
    From related orgs
    $0
    Other
    $31,404
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,305
    Bonus
    $8,262
    Other
    $0
    Deferred
    $24,478
    Nontaxable benefits
    $6,926
    Filer's total
    $168,971

  • MATTHEW EINSON

    DIRECTOR OF INFORMATION SY

    Total calculated
    $166,581
    From this org
    $142,471
    From related orgs
    $0
    Other
    $24,110
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,354
    Bonus
    $8,117
    Other
    $0
    Deferred
    $24,110
    Nontaxable benefits
    $0
    Filer's total
    $166,581

  • SCOTT BARLOW

    DIRECTOR OF FACILITIES & SECURITY

    Total calculated
    $155,234
    From this org
    $115,239
    From related orgs
    $0
    Other
    $39,995
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $107,162
    Bonus
    $8,077
    Other
    $0
    Deferred
    $21,730
    Nontaxable benefits
    $18,265
    Filer's total
    $155,234

  • LUCY HULSE

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • PRISCILLA LORING

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • GAIL CAREY

    CLERK

    Total calculated
    $0
    Hours/week
    1

  • STEVE LISAUSKAS

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ERIC STACEY

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARY MCCAULEY MANZI

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MEERA KRISHNAN

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ALCIRA KANE

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PATRICIA FLYNN

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ETHEL CRUZ

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JUANA MATIAS

    MEMBER (UNTIL 07/2022)

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
12 March 2024
IRS schema version
2022v5.0
Source object
202410739349300021

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