Child Care Resource Center Inc in Cambridge, Massachusetts (MA)

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Child Care Resource Center Inc
Employer Identification Number (EIN)510138647
Name of OrganizationChild Care Resource Center Inc
Address130 Bishop Allen Drive, Cambridge, MA 02139-2497
ActivitiesReferral service (social agencies), Other school related activities, Community service organization
SubsectionEducational Organization, Charitable Organization
Ruling Date03/1975
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1 to $9,999
Income$25,000 to $99,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,833
Amount of Income$93,556
Form 990 Revenue Amount$93,556
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Management & Technical Assistance


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Amount of income in 2014: $93,556
This organization: 

 $93,556
Other organizations performing similar types of work: 

 $1,918,050

Assets in 2014: $7,833
This organization: 

 $7,833
Other organizations performing similar types of work: 

 $2,061,068

Expenses in 2014: $162,704
This organization: 

 $162,704
Other organizations performing similar types of work: 

 $1,965,791

Income to expenses ratio in 2014: 0.6
This organization: 

 0.6
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 81.0%
Child Care Resource Center Inc: 

 81.0%
Other organizations performing similar types of work: 

 94.8%

Number of employees in 2007: 23
This organization: 

 23
Other organizations performing similar types of work: 

 11

Employees paid over $50,000 in 2007: 13.0%
Child Care Resource Center Inc: 

 13.0%
Other organizations performing similar types of work: 

 44.4%

Grants share in income in 2014: 0.5%
This organization: 

 0.5%
Other organizations performing similar types of work: 

 10.4%

Financial snapshot ($)

Revenue for 2014

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2011201220132014
Total revenue$93,556
Contributions, gifts, grants, and similar amounts received$502
Program service revenue including government fees and contracts$500
Membership dues and assessments$0
Investment income$5
Gain/Loss from sale of assets other than inventory$45
Gross amount from sale of assets other than inventory$45
Less: cost or other basis and sales expenses$0
Net income/loss from gaming and fundraising events$0$0$0$0
Gross profit/loss from sales of inventory$0
Other revenue$92,504
Total expenses$162,704
Total net assets$5,137
Excess/Deficit for the year$-69,148
Net assets or fund balances at beginning of year$74,285
Other changes in net assets or fund balances$0
Net assets or fund balances at end of year$5,137
Balance Sheets
2011201220132014
Total assets$799,029$976,369$237,961$7,833
Total liabilities$562,971$423,818$163,676$2,696
Net assets or fund balances$5,137
Other Information
2011201220132014
Did the organization engage in any significant activity not previously reported to the IRS?No
Were any significant changes made to the organizing or governing documents?No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Has the organization filed a Form 990-T for the year?NoNoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?Yes
Amount of political expenditures, direct or indirect$0
Did the organization file Form 1120-POL for this year?No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?No
Total amount involved$0
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNoNo
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
2010 - 2014 Total
Public Support$5,662,871
Subtotal Support$5,781,975
Gifts, grants, contributions, and membership fees received$5,781,975
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$119,104
Total Support$5,784,557
Public Support$5,781,975
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,582
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$295,792
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$2,301,458$1,771,687$1,892,579$1,544,093$1,622,058$1,553,007$1,812,677$1,867,852
Contributions, gifts, grants, and similar amounts received$1,855,282$1,381,924$1,638,373$1,305,468$1,436,754$1,374,778$1,660,567$1,681,101
Contributions to donor advised funds$0$0
Direct public support$388,034$327,092$474,483$350,784$312,390$240,414$347,229$219,232
Indirect public support$140,891$177,570$306,363$228,959$256,229$205,545$195,440$153,581
Government contributions (grants)$1,326,357$877,262$857,527$725,725$868,135$928,819$1,117,898$1,308,288
Program service revenue including government fees and contracts$444,258$369,270$239,229$236,705$184,763$173,949$135,670$115,414
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$1,918$8,976$3,343$1,920$541$4,280$16,440$11,914
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$11,517$11,634$0$0$0$0$67,737
Gross rents$0$11,517$11,634$0$0$0$0$67,737
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$-8,314
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$8,314
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Total expenses$2,263,525$1,796,830$1,807,458$1,575,669$1,680,584$1,539,576$1,738,360$1,876,250
Program services$1,772,641$1,327,794$1,398,015$1,148,426$1,265,181$1,201,366$1,402,710$1,520,636
Management and general$383,901$357,892$299,259$293,719$284,938$208,233$178,112$285,597
Fundraising$106,983$111,144$110,184$133,524$130,465$129,977$157,538$70,017
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$261,619$228,176$299,535$247,040$167,977$168,421$230,455$209,585
Excess or (deficit) for the year$37,933$-25,143$85,121$-31,576$-58,526$13,431$74,317$-8,398
Net assets or fund balances at beginning of year$231,986$261,619$228,176$299,535$247,040$167,977$168,421$230,455
Other changes in net assets or fund balances$-8,300$-8,300$-13,762$-20,919$-20,537$-12,987$-12,283$-12,472
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,876,250$1,520,636$285,597$70,017
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$86,970$54,696$17,428$14,846
Compensation of former officers, directors, key employees, etc.$8,575$0$8,575$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$696,968$613,053$53,470$30,445
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$66,713$58,376$5,422$2,915
Payroll taxes$66,347$56,544$5,982$3,821
Professional fundraising fees$0$0$0$0
Accounting fees$22,000$8,000$14,000$0
Legal fees$0$0$0$0
Supplies$36,958$34,447$2,065$446
Telephone$19,871$17,485$1,558$828
Postage and shipping$12,182$10,793$735$654
Occupancy$189,866$105,972$78,004$5,890
Equipment rental and maintenance$12,713$10,685$1,324$704
Printing and publications$10,354$5,263$248$4,843
Travel$25,483$23,067$2,408$8
Conferences, conventions, and meetings$18,782$17,746$1,011$25
Interest$0$0$0$0
Depreciation, depletion, etc.$16,830$13,707$1,589$1,534
Other expenses not covered above$585,638$490,802$91,778$3,058
Balance Sheets
20002001200220032004200520062007
Total assets$846,670$472,431$541,688$461,731$374,011$392,017$481,860$622,736
Cash - non-interest-bearing$8,450$5,533$7,346$1,035$6,451$2,176$1,766$1,178
Savings and temporary cash investments$83,400$74,696$90,269$120,671$70,981$86,555$72,679$204,848
Accounts receivable less allowance for doubtful accounts$566,571$250,640$287,338$207,220$176,288$198,927$253,649$302,536
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$6,507$20,000$25,000$38,000$26,000$37,500$20,000
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$56,558$31,327$25,002$23,394$23,395$25,432$24,190$19,790
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$131,691$103,728$111,733$84,411$58,896$52,927$92,076$74,384
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$585,051$244,255$242,153$214,691$206,034$223,596$251,405$413,151
Accounts payable and accrued expenses$429,818$124,802$125,598$108,921$130,876$113,478$130,681$212,329
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$136,233$113,400$110,502$101,770$75,158$110,118$110,322$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$200,822
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$19,000$4,000$4,000$4,000$0$0$0$0
Other liabilities$0$2,053$2,053$0$0$0$10,402$0
Total liabilities and net assets/fund balances$846,670$472,431$541,688$461,731$374,011$392,017$481,860$622,736
Total net assets or fund balances$261,619$228,176$299,535$247,040$167,977$168,421$230,455$209,585
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$2,301,458$1,771,687$1,892,579$1,544,093$1,622,058$1,553,007$1,812,677$1,867,852
Total revenue, gains, and other support per audited financial statements$2,301,458$1,771,687$1,892,579$1,544,093$1,622,058$1,553,007$1,812,677$1,867,852
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$2,263,525$1,796,830$1,807,458$1,575,669$1,680,584$1,539,576$1,738,360$1,876,250
Total expenses and losses per audited financial statements$2,271,825$1,805,130$1,821,220$1,596,588$1,701,121$1,552,563$1,750,643$1,888,722
Other revenue$8,300$8,300$13,762$20,919$20,537$12,987$12,283$12,472
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$8,300$8,300$13,762$20,919$20,537$12,987$12,283$12,472
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
35$22,422$1,728$0
35$64,548$2,930$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings14
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$8,575$0$0
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200623
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$71,337$115,414
Program service revenue
Program service revenue 1000000$000$0$81,358
Program service revenue 2000000$000$0$29,713
Program service revenue 3000000$000$0$4,343
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$11,914$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$67,737$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-8,314$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$65,240$4,395$0
$62,038$4,395$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$2,151,156$2,301,458$1,771,687$1,892,579$1,544,093$1,622,058$1,553,007$1,812,677
Gifts, grants, and contributions received$1,508,782$1,855,282$1,381,924$1,638,373$1,305,468$1,436,754$1,374,778$1,660,567
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$640,707$444,258$369,270$239,229$236,705$184,763$173,949$135,670
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$1,667$1,918$20,493$14,977$1,920$541$4,280$16,440
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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18W Murray Crane Community House400 Main St, Dalton, MA 01226-1605MA1955-03$2,327,592
19Trcil Real Property Ltd900 Rebecca Ave, Pittsburgh, PA 15221-2938PA1988-10$480,588
20Spring Branch Center Building Foundation11140 Greenbay St, Houston, TX 77024-6729TX2000-03$293,352
Number of organizations performing similar types of work
California2
Colorado1
Connecticut1
Delaware1
Florida2
Kansas1
Kentucky2
Massachusetts3
Maryland1
Michigan2
Minnesota1
North Carolina2
New Jersey2
Nevada1
New York4
Ohio3
Oregon1
Pennsylvania2
Texas1
Virginia1
Washington2
Wisconsin2
Total38

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