2024-07-02T15:31:42-04:00 2023-12-31 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2023-01-01 043036200 ACRE FAMILY CHILD CARE INC ACRE 9789375899 327 GORHAM STREET LOWELL MA 01852 DONNA SAATI VICE CHAIR 9789375899 2024-06-04 true DONNA SAATI 999009999 false JAYNE A ANDREWS P00514653 9784522500 2024-06-04 2023 2023-04-26 12:10:37Z X DONNA SAATI 327 GORHAM STREET LOWELL MA 01852 8773376 false X WWW.ACREFAMILY.ORG X 1988 MA ACRE FAMILY CHILD CARE, INC., PROVIDES A PATHWAY FOR WOMEN TO ACHIEVE ECONOMIC INDEPENDENCE BY OPERATING HIGH QUALITY CHILD CARE BUSINESSES IN THEIR HOMES. 17 17 21 1 -353 6002811 5114550 2596625 3392238 14866 133489 -5239 -353 8609063 8639924 24000 9960 0 1397466 1563188 0 4889 5293874 5682751 6715340 7255899 1893723 1384025 7794206 9367687 1335427 1353934 6458779 8013753 ACRE FAMILY CHILD CARE INC.'S MISSION IS TO PROVIDE A PATHWAY FOR WOMEN TO ACHIEVE ECONOMIC INDEPENDENCE BY OPERATING HIGH QUALITY CHILD CARE BUSINESSES IN THEIR HOMES. false false 5599848 2945593 ACRE FAMILY CHILD CARE IS IN THE SERVICE OF HELPING LOCAL WOMEN BUILD LICENSED HOME-BASED FAMILY CHILD CARE BUSINESSES. ACRE PROVIDES ONGOING BUSINESS SUPPORT INCLUDING FAMILY REFERRALS,PROFESSIONAL DEVELOPMENT, PARENT AND CONTRACT BILLING, SMALL BUSINESS LOANS. 1019259 422922 ACRE FAMILY CHILD CARE PROVIDES TRANSPORTATION FOR CHILDREN TO CONTRACTED FAMILY CHILD CARE PROGRAMS. 68112 9960 23723 ACRE FAMILY CHILD CARE PROVIDES INDIVIDUALIZED SUPPORTS TO CONTRACTED LICENSED FAMILY CHILD CARE EDUCATORS THROUGH EDUCATIONAL TRAINING, TECHNICAL ASSISTANCE, AND COACHING. 6687219 true true false false false false false false false true true false false false true true true false false false false false false false false false false true false false false false false true false true false false false false false false false false false false false true 99 0 true 21 true true true false false false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false MA X X ACRE FAMILY CHILD CARE INC 9789375899 327 GORHAM STREET LOWELL MA 01852 BETHANY WATSON CHAIR 5.00 X X 0 0 0 DONNA SAATI VICE CHAIR 5.00 X X 0 0 0 KATHLEEN LEON TREASURER 5.00 X X 0 0 0 MINJEONG KIM DIRECTOR/CLE 5.00 X X 0 0 0 CATHY MERCADO CLERK/DIRECT 5.00 X X 0 0 0 ISOLDA CANO DIRECTOR 5.00 X 78243 0 0 VALESSA MARQUES DIRECTOR 5.00 X 81240 0 0 DARMERY MONTOYA DIRECTOR 5.00 X 8585 0 0 MARIA PINO DIRECTOR 5.00 X 72590 0 0 MARIA REYES DIRECTOR 5.00 X 107214 0 0 DEBRA BELAND DIRECTOR 5.00 X 0 0 0 ROBERT CODY DIRECTOR 5.00 X 0 0 0 LARISSA GAIAS DIRECTOR 5.00 X 0 0 0 CHRIS ORTIZ DIRECTOR 5.00 X 0 0 0 DANIEL RIOS DIRECTOR 5.00 X 0 0 0 VANNAK THENG DIRECTOR 5.00 X 0 0 0 TAMIEKA THOMAS DIRECTOR 5.00 X 0 0 0 ZELMA LYONS-KHADAR EXECUTIVE DI 40.00 X 102028 0 21619 LUCAS SKORCZESKI EXECUTIVE DI 40.00 X 89005 0 27604 538905 49223 2 false false false LANDMARK STRUCTURE CORP 282 MONTVALE AVE WOBURN MA 01801 RENOVATIONS 409824 GRACIE RAMIREZ 15 D STREET LOWELL MA 01851 CHILD CARE PROV 151755 MARIA FERREIRA 157 GERSHOM AVE LOWELL MA 01854 CHILD CARE PROV 120850 LEYDA FRAGOSO 664 BEACON ST LOWELL MA 01850 CHILD CARE PROV 107220 MARIA REYES 18 CROWLEY ST LOWELL MA 01852 CHILD CARE PROV 107214 6 4427191 687359 5114550 PARENT FEES & OTHER PROGRAM F 624410 3392238 3392238 3392238 91517 91517 42682 43035 -353 -353 -353 132389 90417 41972 41972 41972 8639924 3392238 -353 133489 9960 9960 250821 122413 128408 950845 760264 190581 46665 36651 10014 224669 196146 28523 90188 66227 23961 1616 1616 27500 27500 12104 12104 259498 246439 10237 2822 3229 741 2488 57201 41079 14055 2067 73311 48138 25173 86854 55587 31267 3101 2848 253 13184 627 12557 24620 15718 8902 55192 46189 9003 35135 24579 10556 PROVIDER CONTRACTS 4868819 4868819 VEHICLE EXPENSES 90965 90965 PROVIDER TRAINING 29856 29856 TELEPHONE 19227 14113 5114 21339 9860 11479 7255899 6687219 563791 4889 26284 67372 4337701 3216416 179759 104373 571830 583553 4767 7800 78859 69530 1991394 324071 1186748 1667323 1264384 3486209 140841 168144 7794206 9367687 455720 489688 15059 16553 844940 813614 19708 34079 1335427 1353934 X 5564869 7174835 893910 838918 6458779 8013753 7794206 9367687 X 1384025 151455 19494 X false true X true true true X 3412523 4163248 4964082 6002811 5114550 23657214 3412523 4163248 4964082 6002811 5114550 23657214 23657214 28680 26548 39997 78651 91517 265393 1000 1000 23923607 11852959 0.98890 0.99160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121133 21771 6222 2277 134405 151609 -21928 6125 2423 121133 137374 22646 5740 2671 151609 124385 20918 5655 2275 137374 107566 24645 5636 2190 124385 1.00000 true false 201300 201300 1403544 23708 1379836 386550 300363 86187 1667323 FINANCE LEASE LIABILITY 34079 34079 X 8798769 151455 19494 170949 8627820 12104 12104 8639924 7243795 7243795 12104 12104 7255899 SCHEDULE D, PAGE 3, PART X PART V, LINE 4 THE PURPOSE OF THE AGENCY ENDOWMENT IS TO PROVIDE THE ORGANIZATION WITH AN ANNUAL DISTRIBUTION OF UNRESTRICTED SUPPORT IN ACCORDANCE WITH A "SPENDING POLICY" ADOPTED BY THE GREATER LOWELL COMMUNITY FOUNDATION'S BOARD. THE CURRENT SPENDING POLICY ALLOWS FOR AN ANNUAL DISTRIBUTION OF 5% OF THE AVERAGE VALUE OF THE FUND. THERE WAS A DISTRIBUTION OF 6,222 FROM THE AGENCY ENDOWMENT IN 2023. PART X, LINE 2: THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE, GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS REQUIRED BY ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", TO EVALUATE AND DISCLOSE TAX PROVISIONS THAT COULD HAVE EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHORITIES FOR PERIODS PRIOR TO 2020. THE ORGANIZATION IS SUBJECT TO UNREALATED BUSIENSS INCOME TAXES ON UNRELATED DEBT FINANCED INCOME. SUBSTANTIALLY ALL THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN FMV OF BENEFICIAL INTEREST IN AN AGENCY ENDOWMEN 19,494 true MIDDLESEX COMMUNITY COLLEGE FOUNDATION PO BOX 8681 LOWELL MA 01853 042973384 501C3 7960 SCHOLARSHIPS 1 MARIA REYES BOARD MEMBER LOAN TO PROVIDER X 5200 3900 false true true ISOLDA CANO BOARD MEMBER LOAN TO PROVIDER X 5200 867 false true true 4767 VALESSA MARQUES BOARD MEMBER 81240 PAYMENT TO PROVIDER false DARMERY MONTOYA BOARD MEMBER 8585 PAYMENT TO PROVIDER false MARIA PINO BOARD MEMBER 72590 PAYMENT TO PROVIDER false ISOLDA CANO BOARD MEMBER 78243 PAYMENT TO PROVIDER false MARIA REYES BOARD MEMBER 107214 PAYMENT TO PROVIDER false SCHEDULE L, PART V SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: VALESSA MARQUES (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:BOARD MEMBER IS ALSO A CHILD CARE PROVIDER. (C) AMOUNT OF TRANSACTION 81,240 (D) DESCRIPTION OF TRANSACTION: PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES. (E) SHARING OF ORGANIZATION REVENUES?=NO (A) NAME OF PERSON: DARMERY MONTOYA (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:BOARD MEMBER IS ALSO A CHILD CARE PROVIDER. (C) AMOUNT OF TRANSACTION 8,585 (D) DESCRIPTION OF TRANSACTION: PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES. (E) SHARING OF ORGANIZATION REVENUES?=NO (A) NAME OF PERSON: MARIA PINO (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:BOARD MEMBER IS ALSO A CHILD CARE PROVIDER. (C) AMOUNT OF TRANSACTION 72,590 (D) DESCRIPTION OF TRANSACTION: PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES. (E) SHARING OF ORGANIZATION REVENUES?=NO (A) NAME OF PERSON: ISOLDA CANO (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:BOARD MEMBER IS ALSO A CHILD CARE PROVIDER. (C) AMOUNT OF TRANSACTION 78,243 (D) DESCRIPTION OF TRANSACTION: PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES. (E) SHARING OF ORGANIZATION REVENUES?=NO (A) NAME OF PERSON: MARIA REYES (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:BOARD MEMBER IS ALSO A CHILD CARE PROVIDER. (C) AMOUNT OF TRANSACTION 107,214 (D) DESCRIPTION OF TRANSACTION: PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES. (E) SHARING OF ORGANIZATION REVENUES?=NO FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE FINANCE COMMITTEE OF THE BOARD FOR THEIR DETAIL REVIEW. SUBSEQUENTLY AND PRIOR TO FILING, THE COMMITTEE'S SUMMARY CONCLUSIONS ARE REPORTED TO THE FULL BOARD. AT THAT TIME, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE A RELATED-PARTY TRANSACTION AND INDEPENDENCE DISCLOSURE QUESTIONNAIRE FORM. RESPONSES ARE THE BASIS FOR APPROPRIATE DISCLOSURE IN ANNUAL FINANCIAL AND COMPLIANCE REPORTS. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE TOP OFFICIALS INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION OF OFFICERS AND KEY EMPLOYEES INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS FORM 990, PAGE 6, PART VI, LINE 19 DURING REGULAR BUSINESS HOURS, ON REQUEST, ARTICLES OF ORGANIZATION BY-LAWS, FINANCIAL STATEMENTS (AUDITED) AND SIMILAR DOCUMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION AT THE AGENCY'S OFFICES IN LOWELL MASSACHUSETTS. FORM 990, PART XI, LINE 9 CHANGE IN FMV OF BENEFICIAL INTEREST IN AN AGENCY ENDOWMEN 19,494