2024-03-13T10:38:58-05:00 2023-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-07-01 042473133 COMMUNITY DAY CARE CENTER OF LAWRENCE INC COMM 9786826628 190 HAMPSHIRE STREET ROOM 302 LAWRENCE MA 01840 MARIA MOELLER CHIEF EXECUTIVE OFFICER 9786826628 2024-03-12 1 MARIA MOELLER XXX-XX-XXXX 1 CAITLIN LIMOGES CPA P01633588 5083669100 2024-03-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARIA MOELLER 190 HAMPSHIRE STREET ROOM 302 LAWRENCE MA 01840 150580396 0 X WWW.THECOMMUNITYGROUPINC.ORG X 1970 MA 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. 10 10 405 26 0 0 121782889 143523597 1961237 2344434 931512 389892 1544585 2093478 126220223 148351401 0 0 0 0 15321995 17271541 0 0 0 105384487 127665331 120706482 144936872 5513741 3414529 46094315 54015196 13464469 17199259 32629846 36815937 X 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. 0 0 18672269 627197 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. 120356551 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. 2424295 3568441 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. 796694 242274 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. 796694 242274 142249809 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 501 0 1 405 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X AMY COUNCIL CHIEF FINANCIAL OFFICER 9786826628 190 HAMPSHIRE STREET LAWRENCE MA 01840 MARIA MOELLER CHIEF EXECUTIVE OFFICER 40.00 X 217169 0 57539 AMY COUNCIL CHIEF FINANCIAL OFFICER 40.00 X 184454 0 39893 CATHERINE GRAHAM CHIEF STRATEGY OFFICER 40.00 X 152961 0 27661 BARBARA GALLAGHER DIRECTOR OF CHILD CARE PRO 40.00 X 129839 0 43853 MANUELA SU COMMUNITY OUTREACH DIRECTO 40.00 X 137567 0 31404 MATTHEW EINSON DIRECTOR OF INFORMATION SY 40.00 X 142471 0 24110 SCOTT BARLOW DIRECTOR OF FACILITIES & SECURITY 40.00 X 115239 0 39995 LUCY HULSE CHAIR 1.00 X X 0 0 0 PRISCILLA LORING TREASURER 1.00 X X 0 0 0 GAIL CAREY CLERK 1.00 X X 0 0 0 STEVE LISAUSKAS MEMBER 1.00 X 0 0 0 ERIC STACEY MEMBER 1.00 X 0 0 0 MARY MCCAULEY MANZI MEMBER 1.00 X 0 0 0 MEERA KRISHNAN MEMBER 1.00 X 0 0 0 ALCIRA KANE MEMBER 1.00 X 0 0 0 PATRICIA FLYNN MEMBER 1.00 X 0 0 0 ETHEL CRUZ MEMBER 1.00 X 0 0 0 JUANA MATIAS MEMBER (UNTIL 07/2022) 1.00 X 0 0 0 1079700 0 264455 15 0 1 0 LFD INC DBA LAWRENCE PROSPERA 355 HAVERHILL STREET LAWRENCE MA 01840 CHILD FOOD SERVICES 1305478 NORTH READING TRANSPORTATION 230 MAIN STREET ROAD NORTH READING MA 01864 CHILD TRANSPORTATION SERVICE 740207 ADVANCED MAINTENANCE SOLUTIONS PO BOX 7020 BEVERLY MA 01915 CLEANING SERVICES 188320 LAWRENCE PUBLIC SCHOOL 237 ESSEX STREET LAWRENCE MA 01840 CUSTODIAL & SECURITY SERVICES 167858 4 40480 138950086 4533031 143523597 RENTAL INCOME 624410 1474963 1474963 TUITIONS & PARENT FEES 624410 627197 627197 WORKSHOPS & CONSULTING 541611 242274 242274 2344434 558691 558691 2060196 2228995 -168799 -168799 -168799 MANAGEMENT FEE 541611 2093478 2093478 2093478 148351401 4437912 0 389892 496102 347890 148212 12861989 11755155 1106834 877512 809023 68489 1909082 1587993 321089 1126856 1027710 99146 27575 27575 48000 48000 30886 30886 337897 72362 265535 51472 24194 27278 646411 594780 51631 304423 210240 94183 1120234 981006 139228 3692 3247 445 292241 278881 13360 236596 137839 98757 PROVIDER REIMBURSEMENTS 121950722 121950722 FOOD 980590 980590 TRANSPORTATION 778877 778877 CONTRACT LABOR 643892 548817 95075 211823 160483 51340 144936872 142249809 2687063 0 11558729 8524316 11528510 14714436 194176 770158 12795598 6361238 6640240 6434360 13744454 21674876 2428206 1897050 46094315 54015196 10873323 13705652 2591146 3493607 13464469 17199259 X 32463772 36620795 166074 195142 32629846 36815937 46094315 54015196 3414529 771562 0 X X 0 1 X 1 1 1 X 89580058 104681424 119728946 121782889 14352359 450125676 89580058 104681424 119728946 121782889 14352359 450125676 450125676 1293624 319964 308559 444504 558691 2925342 453051018 19858731 0.99350 0.99440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8985001 919689 27470 9877220 10478086 -1460311 32774 8985001 8367696 2143997 33607 10478086 8064067 339305 35676 8367696 7402313 686772 25018 8064067 1.00000 0 0 2308112 2308112 8047364 4413502 3633862 2150225 1685129 465096 235199 207909 27290 54698 54698 0 6434360 CONDITIONAL GRANT ADVANCE 1707976 OPERATING LEASE LIABILITY 1785631 3493607 X 149092077 771562 771562 148320515 30886 30886 148351401 144905986 0 144905986 30886 30886 144936872 PART X, LINE 2: THE CENTER ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2023. THE CENTER'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE JURISDICTIONS. X X X 0 0 0 0 0 0 0 0 0 MARIA MOELLER CHIEF EXECUTIVE OFFICER 208907 0 8262 0 0 0 37791 0 19748 0 274708 0 0 0 AMY COUNCIL CHIEF FINANCIAL OFFICER 176192 0 8262 0 0 0 32967 0 6926 0 224347 0 0 0 CATHERINE GRAHAM CHIEF STRATEGY OFFICER 144963 0 7998 0 0 0 27661 0 0 0 180622 0 0 0 BARBARA GALLAGHER DIRECTOR OF CHILD CARE PRO 121762 0 8077 0 0 0 25588 0 18265 0 173692 0 0 0 MANUELA SU COMMUNITY OUTREACH DIRECTO 129305 0 8262 0 0 0 24478 0 6926 0 168971 0 0 0 MATTHEW EINSON DIRECTOR OF INFORMATION SY 134354 0 8117 0 0 0 24110 0 0 0 166581 0 0 0 SCOTT BARLOW DIRECTOR OF FACILITIES & SECURITY 107162 0 8077 0 0 0 21730 0 18265 0 155234 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE FINANCE COMMITTEE AND TO THE BOARD OF DIRECTORS AT THE COMPLETION OF THE AUDIT. ONCE THE BOARD APPROVAL IS GIVEN, FORM 990 IS COMPLETED AND GIVEN TO THE COMPANY TO FILE. THE 990 IS APPROVED BY THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THE BOARD OF DIRECTORS ARE PROVIDED A DRAFT OF THE 990 AND HAVE ONE WEEK TO PROVIDE COMMENTS. AT THE END OF THE WEEK, MANAGEMENT CONSIDERS THE 990 APPROVED. FORM 990, PART VI, SECTION B, LINE 12C ANY PAYMENTS OR CASH RECEIPTS FROM INDIVIDUALS OR COMPANIES THAT ARE RELATED IN ANY WAY TO A STAFF MEMBER OR BOARD MEMBER MUST BE APPROVED BY THE CHIEF EXECUTIVE OFFICER AND/OR THE CHIEF FINANCIAL OFFICER. EACH YEAR, A LETTER GOES OUT TO EACH BOARD MEMBER, THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER AND DIVISIONAL CONTROLLERS, ASKING THEM TO IDENTIFY ANY TRANSACTIONS THAT THEY OR ANY RELATIVE HAD WITH THE COMPANY. THESE RELATED PARTY TRANSACTIONS THEN GET REVIEWED BY THE AUDITORS. FORM 990, PART VI, SECTION B, LINE 15A A SUBCOMMITTEE OF THE BOARD, APPROVED BY THE FULL BOARD, WAS RESPONSIBLE FOR NEGOTIATED COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. SALARY WAS BASED ON A 2020 SALARY STUDY. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE VIA A STATE WEBSITE OR GUIDESTAR. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C: THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR AND MAKES THIS RECOMMENDATION TO THE BOARD CHAIR FOR THEIR APPROVAL. THE FINANCE COMMITTEE OVERSEES THE AUDIT BY PERFORMING A DETAILED REVIEW OF THE AUDITED FINANCIAL STATEMENTS. INCLUDING ANY AUDIT FINDINGS OR RECOMMENDATIONS.