Smith Child Care Center Inc in Northampton, Massachusetts (MA)

Smith Child Care Center Inc
Employer Identification Number (EIN)	042555876
Name of Organization	Smith Child Care Center Inc
Address	557 Easthampton Rd, Northampton, MA 01060-4104
Activities	Private school, Parent or parent teachers association
Subsection	Charitable Organization
Ruling Date	05/1984
Deductibility	Contributions are deductible
Foundation	School
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	08/2014
Assets	$1,000,000 to $4,999,999
Income	$500,000 to $999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$1,142,703
Amount of Income	$801,032
Form 990 Revenue Amount	$725,855

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	No	Yes	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other liabilities?	Yes	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	No	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	Yes	Yes	Yes
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	Yes
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	Yes	Yes	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	Yes	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No	No

	2011	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		3	5	9
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		29	26	38
Did the organization file all required federal employment tax returns?		No	No	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?		No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$55,041	$56,301	$101,332
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2011	2012	2013	2014
Statement of Revenue
Total revenue	$457,300	$462,487	$674,201	$725,855
Contributions, Gifts, Grants and Other Similar Amounts	$29,693	$23,699	$195,497	$38,696
Program Service Revenue	$415,179	$424,874	$462,829	$654,518
Educational Support Services		$424,874	$462,829	$654,518
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$1,427	$1,611	$1,600	$247
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0	$17,823
Gross amount from sales of assets other than inventory (Securities / Other)	$0 / $0	$0 / $0	$0 / $0	$93,000 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $0	$0 / $0	$0 / $0	$75,177 / $0
Gain or (loss) (Securities / Other)	$0 / $0	$0 / $0	$0 / $0	$17,823 / $0
Net income/loss from fundraising events	$10,501	$12,303	$14,275	$14,571
Gross income from fundraising events	$10,501	$12,303	$14,275	$14,571
Less: direct expenses	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$500	$0	$0	$0

	2011	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$446,073	$456,621	$506,807	$780,792
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$50,239	$0	$54,976	$70,761
Compensation not included above, to disqualified persons		$51,747	$0	$0
Other salaries and wages	$261,686	$272,790	$291,174	$419,356
Pension plan accruals and contributions		$0	$0	$0
Other employee benefits		$25,333	$41,446	$48,633
Payroll taxes	$27,439	$41,781	$29,270	$41,544
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$0	$413	$0
Accounting		$2,700	$5,000	$10,855
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$0	$0	$0
Other		$1,325	$888	$250
Advertising and promotion		$205	$2,889	$2,783
Office expenses		$19,430	$18,209	$33,759
Information technology		$0	$0	$0
Royalties		$0	$0	$0
Occupancy		$16,729	$36,137	$56,829
Travel		$0	$0	$0
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$0	$0	$0
Interest		$0	$2,684	$43,449
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$3,796	$2,337	$28,485
Insurance		$0	$0	$0
Other expenses		$7,058	$9,293	$9,511
Other expenses		$4,612	$5,097	$5,517
Other expenses		$4,582	$3,919	$5,342
Other expenses		$2,285	$1,967	$3,333
Other expenses		$0	$1,108	$385

	2011	2012	2013	2014
Balance Sheet
Total assets	$145,875	$167,514	$1,042,118	$1,142,703
Cash - non-interest-bearing		$27,152	$22,840	$4,966
Savings and temporary cash investments		$0	$0	$0
Pledges and grants receivable, net		$0	$3,857	$2,266
Accounts receivable, net		$4,473	$13,311	$17,582
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$0	$0	$0
Prepaid expenses and deferred charges		$7,036	$4,244	$6,883
Land, buildings, and equipment: cost or other basis		$4,959	$852,707	$1,067,884
Investments - publicly traded securities		$123,894	$106,969	$6,460
Investments - other securities		$0	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$38,190	$36,662
Other assets		$0	$0	$0
Total liabilities	$24,438	$35,260	$735,354	$904,430
Accounts payable and accrued expenses		$18,183	$25,404	$36,248
Grants payable		$0	$0	$0
Deferred revenue		$2,677	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$10,000
Secured mortgages and notes payable to unrelated third parties	$0	$0	$693,700	$838,782
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$14,400	$16,250	$19,400
Total net assets or fund balances	$121,437	$132,254	$306,764	$238,273
Unrestricted net assets		$132,254	$306,764	$238,273
Temporarily restricted net assets		$0	$0	$0
Permanently restricted net assets		$0	$0	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	A school described in section 170(b)(1)(A)(ii)
Number of organizations supported	0
Sum of amounts of support	$0

Write your review!

Your Ratings

You can rate this nonprofit in different categories from 1 star (worst) to 5 stars (best) or leave category unrated

Program:
Fundraising:
Expenses:
Transparency:

Your Review

Would you recommend Smith Child Care Center Inc to others? (optional)

Yes

Add photo of Smith Child Care Center Inc (optional)

About You

Your nickname:
I have read, and agree to the Terms of Service

Optional Verification

(additional info to increase the weight and the placement of your review and ratings)

	Log in» \| Register - it's free and very quick!
Real Name:
Email (won't be published):
Date and time of your visit to this nonprofit:
Phone number (won't be published):
	Show my IP address (18.119.107.xxx) to everybody
	Leave your signature» Clear Make my signature public

Recently Added Reviews
The Red Sox Foundation Inc in Boston, MA
King Solomon Humanitarian Foundation For Handicapped Childre, Handi-Kids in Bridgewater, MA
Iglesia Camino Al Calvario in Lynn, MA
Rossbach Charitable Remainder Tr, Rossbach Janice & C E Ahara Ttees in Lexington, MA
Massachusetts-Ponkapoag Tribal Council Inc in Bridgewater, MA
Fc Blazers in Needham Hgts, MA
Twilight Throwers in Chelmsford, MA
Wayland Baseball And Softball Association Inc in Wayland, MA
Wellspring Inc in Hull, MA
Reason Alliance Ltd in Somerville, MA

Recently Added Reviews

The Red Sox Foundation Inc in Boston, MA

King Solomon Humanitarian Foundation For Handicapped Childre, Handi-Kids in Bridgewater, MA

Iglesia Camino Al Calvario in Lynn, MA

Rossbach Charitable Remainder Tr, Rossbach Janice & C E Ahara Ttees in Lexington, MA

Massachusetts-Ponkapoag Tribal Council Inc in Bridgewater, MA

Fc Blazers in Needham Hgts, MA

Twilight Throwers in Chelmsford, MA

Wayland Baseball And Softball Association Inc in Wayland, MA

Wellspring Inc in Hull, MA

Reason Alliance Ltd in Somerville, MA

Id	Name	Address	State	Established	Total Income
Other organizations in Massachusetts
1	Skyllers Dog And Cat Rescue	113 Precinct St, Lakeville, MA 02347-1430	MA	2009-05	$104,250
2	Skyview Middle School Parent Teacher Organization	500 Kennedy Way, Leominster, MA 01453-7016	MA	2004-10	$42,817
3	Sli Warren House Inc, Stephens Carroll E	400 W Cummings Park Ste 6100, Woburn, MA 01801-6512	MA	1995-09	$113,403
4	Small Planet Institute	25 Mount Auburn St Ste 203, Cambridge, MA 02138-6032	MA	2007-03	$116,106
5	Small Property Owners Association Inc	102r Inman Street, Cambridge, MA 02139	MA	1991-10	$43,351
6	Small-Scale Sustainable Infrastructure Development Fund In	5 Hastings Sq, Cambridge, MA 02139-4724	MA	2003-04	$482,020
7	Smaller Business Association Of New England Inc	1601 Trapelo Road, Waltham, MA 02451-7333	MA	1945-01	$1,266,976
8	Smf Foundation, Palmer & Dodge Llp	163 Rangeley Rd, Chestnut Hill, MA 02467-3143	MA	2002-10	$446,647
9	Smile Mass Incorporated	66 Dudley Rd, Sudbury, MA 01776-3324	MA	2011-02	$80,107
10	Smiling Kids	11 Main Street Suite 12, Southborough, MA 01772	MA	2004-02	$0
11	Smith Child Care Center Inc	557 Easthampton Rd, Northampton, MA 01060-4104	MA	1984-05	$801,032
12	Smith Students Aid Society Inc, Smith College Helen Hills Hills Cha	Smith College 123 125 Elm Street Ro, Northampton, MA 01063-6330	MA	1935-01	$233,364
13	Snhc Inc	28 The Fenway, Boston, MA 02215-4006	MA	2006-04	$177,440
14	Snow Farm-The New England Craft Program Inc	5 Clary Rd, Williamsburg, MA 01096-9739	MA	2001-05	$1,084,015
15	Snowbirds Snowmobile Club Inc	PO BOX 28, Spencer, MA 01562-0028	MA	1984-11	$10,379
16	Snowbound Club Inc	PO BOX 111, Templeton, MA 01468-0111	MA	1979-11	$74,448
17	Snowmobile Association Of Massachusetts Inc	PO BOX 386, Conway, MA 01341-0386	MA	1993-01	$403,723
18	Soc Of St Vincent Depaul Taunton District Inc	141 Washington St, Taunton, MA 02780-2530	MA	2006-12	$568,347
19	Soccer Union Of The North Shore Inc	1 Ted James Way, Saugus, MA 01906-3384	MA	1997-02	$310,060
20	Social And Environmental Research	664 Main St Ste 47, Amherst, MA 01002-2428	MA	1996-02	$192,431

NonProfitFacts.com is not associated with, endorsed by, or sponsored by Smith Child Care Center Inc and has no official or unofficial affiliation with Smith Child Care Center Inc