. . . . . O - Charity Blossom
. . . . . O - Charity Blossom
. . . . . O - Charity Blossom
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K<br />
OMB N0 1545-0047<br />
. Fm 990 Return of Organization Exempt From Income Tax<br />
Q under section s01(e), 521, er 4s47(a)(1) ef me internal Revenue cede (except uiaeit iung 2009<br />
benefit trust or private foundatlon) 0 . .P H .<br />
Department of the Treasury I ,<br />
intemai Revenue seniiee P The organization may have to use a copy of this return to satisfy state reporting requirements IUSPWUOD *i 7<br />
A For the 2009 calendar year, or tax year beginning 07-01 , 2009, and ending 06-30 , 20 10<br />
B Check rt applicable<br />
Address change<br />
Name diange<br />
Ptmse<br />
isaIRS<br />
Hzidu<br />
Intex<br />
type.<br />
see<br />
spear:<br />
Doing Business/is 04""2506891<br />
Number and street (or P O box it mail is not delivered to street address) Roomlsuite E Telephone number<br />
848 Beacon Street (617) 527-8539<br />
C Nameotorganization "1"-T19 Chrl-drag" 5 C00P9r3tiT9/ IDE - - Y D E111tlyu*iitlliiimir1o.<br />
malretum<br />
ermmated<br />
*dnb City or town, state or country, and ZIP + 4 G Gross receipts<br />
Anundedremm film Newton Center, MA 02459 5 173,969<br />
, W, 1 N/A ite, on<br />
Application pending F Name and address 01 pnncipal otticer Br 00159 Har 17911<br />
12 Rockledge Road, Newton, MA 02461 Ha) E-rmgfsgmpmmmfu Eye, mm<br />
L Tax-exempt status XI501(c)( 3 ) 4 (insen ne) I I4947(e)(1)ef I I527 Htii) AreeiLemiia1eeindueee7 gljvee Ijm<br />
Fonnolorganization Bicorporation I-ITrustI IAssociation I IOther P L Yearofformation 1972 M Stateotlegaldomicile MA<br />
Summary<br />
1 Briefly describe the 0rganization"s mission or most signiticant activities Cooperat1ve nursery school<br />
Emil<br />
J<br />
3<br />
D2<br />
All<br />
E<br />
lei<br />
U w<br />
& 6<br />
7a<br />
b<br />
L3<br />
@E<br />
X<br />
Q2<br />
2<br />
U-L2<br />
22<br />
IZ<br />
8<br />
9<br />
10<br />
11<br />
12<br />
13<br />
14<br />
15<br />
16a<br />
17<br />
18<br />
19<br />
20<br />
21<br />
b<br />
Check this box PI-I if the organization discontinued its operations or disposed of more than 25% of its net assets<br />
Number ofvoting members ofthe governing body (Pait VI, line1a) - - - - - - - - - - - - - - - - - - - - - - 4<br />
Number ofindependent voting members ofthe governing body (Part Vl, line 1b) - - - - - - - - - - - -- - - - 3<br />
Totalnumberofempioyeeupargvuimega) . . . . . 5<br />
Total number ofvolunteers (estimate if necessary) - - - - - - - - - - - - - -- - - - - - - - - - - <br />
Total gross unrelated business revenue om.Ea VllI,column (C), line 12 - - - - - - - - - - - - - - - - - 7a 0<br />
Net unrelated business taxable income rom F031-F5915-*Ig,,Iiij1e jrm - - - - - - -- - - - - - - - - - - - - - 7b l 0<br />
U Ln * xi s.i t- xv-E I U<br />
Contributions and X grants . . .(Part .. PixrYea . VIII, . . U), line Ii) . CuruiYea* .-TI(-D . . . . 4 . 863 .. . 3 , 049 ,<br />
Program een/iee revenue (Penviii, iineIIl@) - -S-E-P-2 0-2-U-IU - IGPI - - - -- - 176,348 170,842<br />
Investment income<br />
Total oiiierrevenue(Penviii,eeiumn(A),ii mus<br />
(Part Vlll,<br />
q<br />
column(<br />
. ie. ),<br />
.<br />
l 7d) - - - - Q - - - - - - - 301 78<br />
ess safe* T9 je T "ITTIT<br />
.<br />
revenue-add linesBthrough 11 ( "5 VE U A I ,QQ 12) - - Q . - - -- e<br />
.<br />
- - O<br />
181,512 -.. - -. 173,969 - -<br />
0- Grants and similar amounts paid (Part IX, column (A), lines 1-3) <br />
135,789 143,862<br />
0 3 1 f - f- fri,-"Ng (3 1(<br />
Benefits paid to orfor members (Part IX, column (A), line 4) - - - - - - - -- - <br />
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) <br />
Professional fundraising fees (Part IX, column (A), line11e) - - - - - - - - - - - <br />
Total fundraising expenses (Part IX, column (D), line 25) P<br />
Otherexpenses (Pait IX, column (A), lines 11a-11d, 11f-24f) - - - - - - - - - - <br />
Total expenses Add lines13-17(must equal Part IX, column (A), line 25) - - - - - <br />
Revenue less expenses Subtract line 18from line 12 - - - - - - - - - - - - - - - <br />
Total assets (Part X, line 16) - - <br />
Total liabilities (Pan X, line 26) - - <br />
Net assets or fund balances Subtract<br />
E ffl Signature Block<br />
Sign<br />
Here<br />
Paid<br />
Preparefs<br />
Use Only<br />
- 41,720 53,794<br />
. . ..<br />
177,509<br />
4,003 (23,697)<br />
197,656<br />
.<br />
Begnti1gdOims1Yes* EnddYea*<br />
. .. ... .<br />
. .<br />
52,029<br />
. . .. 116,397<br />
71,265<br />
101,948<br />
line21fromline20-- - 54,369 30,683<br />
Under penalties et pequry. l declare that l have examined this retum, including accompanying schedules and statements, and to the best ot my knowledge<br />
Signature of oflicer Daz/ 7f<br />
and mer than officer) is based on all infomation which preparer has any knowledge<br />
Kathrine Mitchell , Dlrector<br />
Type or pnnt name and title<br />
Preparers Date Check I1 Preparers identifying number<br />
signature * 231,:-Jloyed<br />
W<br />
HE (see instructions)<br />
"I7<br />
0 9 - 0 8 - 2 0 1 0<br />
mms name (or Yours Robert J W:i.1son CPA EIN p<br />
itself-employed) 213 Dale Street<br />
ad*"e""a""Z"P 1 waltham, MA 02451 p,,,,,,,,,o p7a1-710-2305<br />
May the IRS discuss this return with the preparer shown above? (see instructions) - - - - - - - - - - - - -- - - - - - - - - - - - - -IiIYes I INo<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. EEA Form 990 (2009)
K<br />
Form 990 (2009) The Chlldrenls Cooperatlve, Inc. 04-2506891 Page 2<br />
Statement of Program Service Accomplishments<br />
1 *Briefly describe the organization"s mission<br />
Cooperatlve nursery school<br />
2 Did the organization undertake any signitlcant program services during the year which were not listed on<br />
thepfl0rFofm990ofQ90-EZ7 -..--..--.----..o-.....- - . . - - . . Q . . . ..-. - - . . --.UYQS IENQ<br />
lf "Yes," descnbe these new services on Schedule O<br />
3 Did the organization cease conducting, or make significant changes in how it conducts, any program<br />
services? ......--..-...........--..--...... . . . . ..... . . - - . ........ljY9g @N0<br />
If "Yes," describe these changes on Schedule O<br />
4 Describe the exempt purpose achievements for each of the organization"s three largest program services by expenses<br />
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and<br />
allocations to others, the total expenses, and revenue, if any, for each program service reported<br />
4a (Code )(Expenses $ 191,906 including grants of $ )(Revenue $ 170,842 )<br />
Cooperative nursery school for 30 children aged 3.9 to 5<br />
4b (Code" )(Expenses $ including grants of S )(Revenue S )<br />
4c (Code )(Expenses $ including grants of $ )(Revenue $ )<br />
(Expenses $ including grants of $ ) (Revenue $ )<br />
EEA Form 990 (2009)<br />
74d Other program servrces (Describe in Schedule O )<br />
740 Total program service expenses P 191 , 906
Fomi 990 (2009) The Chlldrenls Cooperative, Inc. 04-2506891 Page 3<br />
Checklistnof Required Schedules<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
12A<br />
13<br />
14a<br />
15<br />
16<br />
17<br />
18<br />
19<br />
20<br />
ls the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? lf "Yes,"<br />
con-1pleQeScheduleA . - - . - -a..--.--a---.-use--.-----1-..... . . . . - - . . -...-<br />
Is the organization required to complete Schedule B, Schedule ofContributors? - - - - - - - - - - - -- - - - - - - - <br />
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to<br />
candidates for public office? lf"Yes," complete Schedule C, Partl - - - - - - - - - - - - - - - - - - - - - - <br />
Sectlon 501(c)(3) organizations. Did the organization engage in lobbying activities? If "Yes," complete<br />
Scheduleclpanllsaa-as-a - a a - a a a - aas-u--one-.season . o a - . aea.. 1 anno..<br />
Section 501(c)(-1), 501(c)(5), and 501(c)(6) organizations. Is the organization subiect to the section 6033(e)<br />
notice and reporting requirement and proxy tax? lf "Yes," complete Schedule C, Part lll - - - - -- - - - - - - - - - - - <br />
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have<br />
the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes,"<br />
completescheduleolpanl.---.n.......------.-.-.-as--.aa--an-0. an us.. -<br />
Did the organization receive or hold a conservation easement, including easements to preserve open space,<br />
the environment, historic land areas, or historic structures? lf "Yes," complete Schedule D, Part ll - - - - <br />
Did the organization maintain collections of works of art, histoncal treasures, or other similar assets? If "Yes,"<br />
completescheduleovpanlll. . . . . . . ........---..........-...---...... .. . -.<br />
Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part<br />
X, or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes,"<br />
C0mpIeteScheduleD,P3r1lV... . . . . . . ........-.................... ... . . ..<br />
Did the organization, directly or through a related organization, hold assets in term, permanent, or<br />
quasi-endowments? If "Yes," complete Schedule D, Part V - - - - - - - - - - - - - - - - - - - - - - <br />
ls the organization"s answer to any of the following questions "Yes"? If so, complete Schedule D, Parts Vl,<br />
VIIIVHIVlxlarxasappllcable-...-..........---....................<br />
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete<br />
Schedule D, Part VI<br />
Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more<br />
of its total assets reported in Part X, line 16? lf "Yes," complete Schedule D, Part VII<br />
Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more<br />
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Vlll<br />
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets<br />
reported in Part X, line 16? If "Yes," complete Schedule D, Part IX.<br />
i ir<br />
Did the organization report an amount for other liabilities in Part X, line 25? If *Yes, complete Schedule D, Part X<br />
Did the organization"s separate or consolidated financial statements for the tax year include a footnote that addreSSGS<br />
the organization"s liability for uncertain tax positions under FIN 48? If "Yes," complete Schedule D, Part X<br />
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete<br />
ScheduleD,PartsXl,Xll,andXlli......................... . . . . . . .<br />
Was the organization included in consolidated, independent audited financial statements for the tax year? ye, N0<br />
YesNo<br />
1 x<br />
2 x<br />
3 x<br />
4 x<br />
L?-.<br />
6 x<br />
1 x<br />
8 x<br />
9 x<br />
1o X<br />
11 X<br />
- -i . . . . . 13 X<br />
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes, complete Schedule E - - - -- <br />
lf "Yes," completing Schedule D, Parts Xl,XlI, and Xlll is optional - - - . . . . . - - - - - - - - - - - -- - 12AI t X * -3<br />
Did the organization maintain an office, employees, or agents outside of the United States? - - - - - - - - - - - - - - <br />
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,<br />
business, and program service activities outside the United States? If"Yes," complete Schedule F, Partl - - - - - - - - <br />
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any<br />
organization or entity located outside the United States? If "Yes," complete Schedule F, Part Il - - - - - - - - - - - - - <br />
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance<br />
to individuals located outside the United States? If "Yes," complete Schedule F, Part Ill - - - - - - - - - - -- - - - - - - - <br />
Did the organization report a total of more than $15,000 of expenses for professional fundraising services<br />
on Part IX, column (A), lines6and 11e? If "Yes," complete Schedule G, Partl - - - - - - - - - -- - - - - - - - - - <br />
Did the organization report more than $15,000 total of fundraising event gross income and contributions on<br />
Part Vlll, lines 1c and 8a? If"Yes," complete Schedule G, Part ll - - - - - - - - - - - - - - - - - -- - - - - - - - - - <br />
Did the organization report more than $15,000 of gross income from gaming activities on Part Vlll, line 9a?<br />
lf"Ye5I"cgmpletescheg-juIeG,Partlll......... . . . - - - . ........ . . . . . . . - ............<br />
Did the organization operate one or more hospitals? If "Yes," complete Schedule H - - - - - - - - -- <br />
EEA<br />
, , 4<br />
1<br />
i<br />
I ., $1. Y<br />
1 . fi-we 1<br />
" 1".-* e 1<br />
*.<br />
f 4-*<br />
12 X<br />
14a X<br />
14b X<br />
15 X<br />
is X<br />
11 X<br />
1s X<br />
zo<br />
19<br />
X<br />
Form seo (zoos)<br />
.
22 W22<br />
23<br />
* Yes No<br />
x<br />
Form 990 (2009) The Chlldren* s Cooperatlve, Inc. 04-25068 91 Page 4<br />
Q Checklis-t of Required Schedules (Continued)<br />
..21<br />
21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations<br />
X<br />
in the United States on Part IX, column (A), line 1? lf"Yes," complete Schedule I, Parts I and ll - - - <br />
Did the organization report more than $5,000 of grants and other assistance to individuals in the<br />
United States on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and Ill - - - - -- <br />
X<br />
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the<br />
26<br />
bC<br />
organization"s current and former officers, directors, trustees, key employees, and highest compensated<br />
emplQyee57 If "Yesl" Complete Schgdule J - . . - . . . . - - . -. . . . - . . Q . - - . . .. . . za X<br />
24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than<br />
$100,000 as of the last day of the year, that was issued after December 31, 2002? lf "Yes," answer lines<br />
24b through 24d and complete Schedule K If "No," go to line 25 - - - - - - - - - - - -- - - - - <br />
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ..... ...24b<br />
24a X<br />
Did the organization maintain an escrow account other than a refunding escrow at any time during the ye<br />
todefeaseanygakexempgbondsv<br />
BY.. ..... . . . . ........................ . ..24c<br />
d Did the organization act as an "on behalf ot" issuer for bonds outstanding at any time during the year?<br />
24d<br />
25a Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction<br />
with a disqualified person during the year? If "Yes," complete Schedule L, Part I - - - - - - - - -- zsa X<br />
in Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a<br />
prior year, and that the transaction has not been reported on any of the organization"s prior Forms 990 or<br />
990-EZ? If "Yes," complete Schedule L, Part I - - - - -- - - - - - - - - - - - - - - - - - - -- - zsb Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, o<br />
disqualified person outstanding as of the end of the organization"s tax year? If "Yes," complete<br />
rii.....25 Schedule L, Part X<br />
27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,<br />
substantial contributor, or a grant selection committee member, or to a person related to such an individual?<br />
28<br />
29<br />
30<br />
31<br />
if-yes,--completeScheduleL,pam" . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .<br />
Was the organization a party to a business transaction with one of the following parties (see Schedule L,<br />
Part IV instructions lor applicable filing thresholds, conditions, and exceptions)<br />
a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV <br />
b A family member of a current or fonner officer, director, trustee, or key employee? lf "Yes," complete<br />
C<br />
Scheduieimpanlv............. . . . . . . .<br />
An entity of which a current or former officer, director, trustee, or key employee of the organization (or a<br />
family member) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule<br />
paniv . . . . . . . . . . . . . . . . .<br />
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M <br />
Did the organization receive contributions of an, historical treasures, or other similar assets, or qualified<br />
conservation contributions? If "Yes," complete Schedule M - - - - - - - - - - - - - - - - - - - - <br />
Partl.. . - . - - . - . -..-......--.-..-.-...---...-----..--.<br />
so<br />
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N.<br />
32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete<br />
33<br />
5cheduieN.panH . . . . .<br />
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations<br />
sections 301 7701-2 and 301 7701-3? If "Yes," complete Schedule R, Partl - - - - - -- - - - - - <br />
34 Was the organization related to any tax-exempt or taxable entity? lf "Yes," complete Schedule R, Parts II,<br />
as<br />
36<br />
37<br />
38<br />
iiiIiV.andV,t,ne1...... . . . . . . . . . . . . . . . . . . ...<br />
Is any related organization a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete<br />
SCheduleR.PanV.Ime2 . . . . - . - . - . ...-........- . . . -..-.. . . . ...<br />
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related<br />
i..<br />
21 X<br />
. . - . . . . ... 283 X<br />
zap X<br />
28c X<br />
29 X<br />
X<br />
31 X<br />
az X<br />
organization? lf"Yes," complete Schedule R, Part V, Iine2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- -, 36 X<br />
Did the organization conduct more than 5% of its activities through an entity that is not a related organization<br />
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R,<br />
pargvi.. . . . . . . . . . . . . . . . . ...<br />
EEA Form 990 (2009)<br />
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and<br />
as X<br />
34 X<br />
as X<br />
. . . . . . ....37 X<br />
19? Note. All Form 990 filers are required to complete ScheduIeO - - - - - - - - - - - - - -- - 38 X
<br />
Form 990 (2009) The ChJ.1dren"s Cooperative, Inc. 04-2506891 Page5<br />
Yes MI<br />
1a Enter the number reported in Box 3 of Form 1096, Annual Summary and Transmittal of<br />
*if - .. 2 ,, f<br />
.T 7, J . .-. :V A<br />
US Information Returns Enter -0- if not applicable - - - - - - - - - - - - - - - ... -....13<br />
6 15* if 5..<br />
b Enter the number of Forms W-2G included in line 1a Enter -0- if not applicable - - . - - --un<br />
i<br />
0 -5* KVM.<br />
c<br />
- J ff<br />
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable<br />
-3 " Q5, .T , L 1<br />
gaming (gambling) winnings to prize winners? - - - - - - - - - - - -- - - - - - -----1.--an ..--. .....1g,<br />
2a Enter the number of employees reported on Fom1 W-3, Transmittal of Wage and Tax<br />
* Statements-Regarding Other IRS Filings and Tax Compliance<br />
b<br />
3a<br />
b<br />
4a<br />
b<br />
5a<br />
b<br />
c<br />
6a<br />
b<br />
7<br />
a<br />
b<br />
c<br />
d<br />
e<br />
f<br />
9<br />
h<br />
Statements, filed forthe calendar year ending with or within the year covered by this return - - - - - Za t<br />
lf at least one is reported on line 2a, did the organization file all required<br />
,<br />
federal<br />
th<br />
employment tax returns? <br />
Note. lf the sum of lines 1a and 2a is greater than 250, you may be required to e-file this return (see<br />
instructions)<br />
Did the organization have unrelated business gross income of $1 OOO or more during e year covered by<br />
thIsreturn7-..--.. . . . --.s.ss...-.se..---.--..-...-.--..--.- as --<br />
lf "Yes," has it filed a Fonn 990-T for this year? lf "No," provide an explanation in Schedule O - - <br />
At any time during the calendar year, did the organization have an interest in, or a signature or other authority<br />
over, a financial account in a foreign country (such as a bank account, securities account, or other financial<br />
acc0unt)7-.............-.-..........-......---<br />
lf "Yes enter the name of the foreign country P<br />
See the instructions for exceptions and tiling requirements for Form TD F 90-22 1, Report of Foreign Bank<br />
and Financial Accounts<br />
Was the organization a party to a prohibited tax shelter transaction at any time during th<br />
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?<br />
If "Yes," to line 5a or 5b, did the organization tile Form 8886-T, Disclosure by Tax-Exempt Entity Regarding<br />
Prohibited Tax Shelter Transaction? - - - - - - - - - - - - - - - - - - - - - - <br />
Does the organization have annual gross receipts that are nonnally greater than $100,000, and did the<br />
organization solicit any contributions that were not tax deductible? - - - - - - - <br />
lf "Yes," did the organization include with every solicitation an express statement that such contributions or<br />
glftswefen0(taXdeducUble7 . . . . . . . . . .. . . . . - - . . . . - . . - . <br />
..3a<br />
ui. .Y<br />
, Y -1t<br />
tv 5<br />
..4a - .<br />
A-f<br />
6b<br />
Organizations that may receive deductible contributions under section 170(c).<br />
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods<br />
,.1 L-,Lf-, -alyef--1<br />
andservicesprovidedtothepayor? - - - - - - - - - - - - - - - - - - - - - - 7a X<br />
If "Yes," did the organization notify the donor of the value of the goods or services provided? - - <br />
-7b<br />
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was<br />
requ"-edtofjIeFQrm82827 ........--..--.---.--.-..-.<br />
7c<br />
lf"Yes." indicate the number of Forms 8282 filed during the year - - - - - - - - - <br />
Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal<br />
benefifconffacf).-.---.-.....--.-.......--....-- ........... 19 u r<br />
-n-er-s. DL*-.L.<br />
Did the organization, during the year, pay premiums, directly or indirectly, on a personal<br />
benefit contract? . .. .. 7f<br />
For all contributions of qualified intellectual property, did the organization tile Form 8899 as required? - - .. ........ 7g<br />
For contnbutions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as<br />
fequlred?.-...-......-....--..-...............<br />
etaxyealqasauoenan -.-.<br />
. . . . .......5b<br />
5 Wifi<br />
. . . . 2b X<br />
Sponsorlng organizations maintaining donor advised funds and section 509(a)(3) supporting<br />
organizations. Did the supporting organization, or a donor advised fund maintained byasponsoring ,,151 -gg .", -Y: J, -ll. * .<br />
organization, have excess business holdings at any time during the year? - - - - <br />
9<br />
,- .,,., , Sponsoring organizations maintaining donor advised funds.<br />
.-.I-,.e:.,,.,<br />
a Did the organization make any taxable distributions under section 4966? - - - - - . . . . . ...... 93<br />
b Did the organization make a distribution to a donor, donor advisor, or related person?<br />
10 Section 501(c)(7) organizations. Enter<br />
a Initiation fees and capital contnbutions included on Part VIII, line 12 - - - - - - - . . . . . ....10a 4- 1<br />
b Gross receipts. included on Form 990, Part Vlll, line 12, for public use of club facilities<br />
3 A ,<br />
11 Section 501 (c)(12) organizations. Enter<br />
a Gross income from members or shareholders - - - - - - - - - - - - - - - - - - .-..-....11<br />
.1<br />
....11b<br />
I.1<br />
1041?Iizbl<br />
A<br />
b Gross income from other sources (Do not net amounts due or paid to other sources against<br />
amountsdueorreceivedfromthem) - - - - - - - - - - - - - - - - - - - - - - <br />
12a Section 4947(a)(1) non-exempt charitable trusts. ls the organization tiling Form 990 in lieu of Form .. . . . . ...12a DQS-S<br />
.<br />
b lf "Yes," enter the amount of tax-exempt interest received or accmed during the year<br />
f i<br />
i EEA Form 990 (2009)<br />
, t<br />
J-ee , ,<br />
I 4,: V-I i<br />
.fxarq<br />
Iifitw<br />
17""<br />
.. 5,:<br />
5,2 1 , .<br />
3b<br />
,X<br />
:<br />
. VF,<br />
st-x<br />
X<br />
s J i<br />
4 1(<br />
1*.-PL<br />
..*-JL<br />
-.i-X.<br />
-6a<br />
. .........7h
x<br />
Form 990 (2009) The Chlldren " s Cooperatlve , Inc. 04-250 6891 Page 6<br />
I-Ea-all-gl-A Governance, Management, and Disclosure FOI* E8Ch "YES" f6Sp0f1S610 IIDES 2 through 7b bel0W, and<br />
* for a "No" response to line 8a, 8b, or 1Ob below, describe the circumstances, processes, or changes in<br />
Schedule O See instructions<br />
Section A. Governing Body and Management<br />
.ll<br />
Y Pb<br />
1a<br />
gp: "5" "<br />
1. <br />
is<br />
b<br />
xr...<br />
8, gf:<br />
5.<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7a<br />
b<br />
b<br />
Enter the number of voting members of the governing body - - - - - - - - - - - - - <br />
Enter the number of voting members that are independent - - - - - -- - - - - - - - - - -- - - - - - <br />
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with<br />
any other officer, director, trustee, or key employee? - - - -- - - - - - - - - - - - -- - - - - - - - - - -- - <br />
Did the organization delegate control over management duties customarily perfom1ed by or under the direct<br />
supervision of officers, directors or trustees, or key employees to a management company or other person? - - - <br />
Did the organization make any significant changes to its organizational documents since the prior Form 990 was filed?<br />
Did the organization become aware during the year of a material diversion of the organization*s assets? - - - - - <br />
Does the organization have members or stockholders? - - - - - - - - - - - -- - - - - - - - - - - - -- - - - <br />
Does the organization have members, stockholders, or other persons who may elect one or more members<br />
ofthegoyel-mngbody7 . . . . . ...-. . . . . ....---.........-ss . . - . . ..-ss...<br />
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? - - - - <br />
Did the organization contemporaneously document the meetings held or written actions undertaken during<br />
the year by the following<br />
1-hegovemmgb0dy7..... . . . . . . . . . . . . . . .<br />
form?<br />
Each committee with authority to act on behalf of the governing body? - - - - - - -- - - - - - - - -- - - - - <br />
ls there any officer, director, trustee, key employee listed in Part Vll, Section A, who cannot be reached<br />
at the organization*s mailing address? lf "Yes," provide the names and addresses in Schedule O - - - - - - - -- <br />
Does the organization have local chapters, branches, affiliates? - - - - - - - - - - -- - - - - - - -- - - <br />
If "Yes," does the organization have written policies and procedures governing the activities of such chapters,<br />
affiliates, and branches to ensure their operations are consistent with those of the organization? - - - - - - - - - <br />
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the<br />
Describe in Schedule O the process, if any, used by the organization to review this Form 990<br />
Section B. Pgticies (This Section B requests infomiation about policies not required by the Internal<br />
Revenue Code )<br />
10a<br />
b<br />
11<br />
11a<br />
12a<br />
b<br />
13<br />
14<br />
15<br />
c<br />
b<br />
16a<br />
b<br />
r,set0conf1,Cg57 . . . .<br />
Does the organization haveawritten conflict of interest policy? lf "No," go to line 13 - - - - - - - - - - -- - - - <br />
Are officers, directors or trustees, and key employees required to disclose annually interests that could give<br />
Does the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"<br />
describemscheduleohgwthlsisdgne .....--.......-......- . . . ...--.....-<br />
Does the organization haveawritten whistleblower policy? - - - - - - - - - - - - - - - - - - - - - - - - -- - <br />
Does the organization haveawritten document retention and destruction policy? - - - - - - - - - - - - -- - - <br />
Did the process for determining compensation of the following persons include a review and approval by<br />
independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?<br />
The organization"s CEO, Executive Director, or top management official - - - - - - - - - - - - - - - - - - - - - - - - - - <br />
Otherofficersorkeyemployeesoftheorganization - - - - - - - - - - - - - - - - - - - - - - - - - - - - - <br />
lf "Yes" to line 15a or 15b, describe the process in Schedule O (See instructions)<br />
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement<br />
with3fgxableenfltydufingtheyeaf).-.................................... . . . ....<br />
lf "Yes," has the organization adopted a written policy or procedure requiring the organization to evaluate<br />
its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard<br />
the organization"s exempt status with respect to such arrangements? - - - - - - - - - - - - - - - - - - - - -- <br />
Section C. Disclogure<br />
17 List the states with which a copy of this Fom1 990 is required to be filed P MR<br />
18<br />
19<br />
20<br />
7a X<br />
vb X<br />
-*-.A-., M ,V111-iz.<br />
.f,g%. & "iss rs *<br />
8a X<br />
Bbx<br />
9<br />
X<br />
i...E9..<br />
.SX<br />
Y%<br />
10a<br />
1013<br />
11 X<br />
"*$"f*"f $5-1.1<br />
12a X<br />
12b X<br />
12c<br />
-M91<br />
X.<br />
*ZS<br />
X K<br />
-f .-4 r..<br />
? ,v 1*<br />
16a<br />
ja<br />
.fe-$2<br />
15a<br />
Lu 1 FE.:<br />
-4,*-L qqff<br />
1619<br />
Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only)<br />
available for public inspection lndicate how you make these available Check all that apply<br />
D Own website EQ Anothers website lil Upon request<br />
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, confiict of interest<br />
policy, and financial statements available to the public<br />
State the name, physical address, and telephone number of the person who possesses the books and records of the<br />
organization f SCOEC WSJJISI (617) 527-B539<br />
130 Carlisle St Newton Center, MA 02459<br />
EEA Form 990 (2009)
Form<br />
x<br />
990 (2009) The Cluldren* s Cooperatstve , Inc. 04-250 68 91 Page 7<br />
I-Efgtlljf "il Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated<br />
y * Employees-, and Independent Contractors<br />
Section A. Ofticers, Directors, Trustees, Key Employees, and Highest Compensated Employees<br />
1a Complete this table for all persons required to be listed Report compensation forthe calendar year ending with or within the<br />
organization*s tax year Use Schedule J-2 if additional space is needed<br />
g List all of the organization"s current officers, directors, trustees (whether individuals or organizations), regardless of amount<br />
of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid<br />
5 List all of the organization"s current key employees See instructions for definition of "key employee "<br />
g List the organization"s five current highest compensated employees (other than an officer, director, trustee, or key employee)<br />
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the<br />
organization and any related organizations.<br />
g List all of the organization*sfom1er officers, key employees, and highest compensated employees who received more than<br />
$100,000 of reportable compensation from the organization and any related organizations<br />
g List all of the organization"s former directors or trustees that received, in the capacity as a former director or trustee of<br />
the organization, more than $10,000 of reportable compensation from the organization and any related organizations<br />
List persons in the following order" individual trustees or directors, institutional trustees, officers, key employees, highest<br />
compensated employees, and former such persons<br />
(A) (B) (C) (D) (E)<br />
Name and Title Average Position (dieck all that apply) Reportable Reportable<br />
hours per K compensation compensation<br />
week from from related<br />
organizations<br />
organization (W-2/1099-MISC)<br />
(VV-2/1099-MISC)<br />
I-t Check this box if the organization did not compensate any current officer, director, or trustee<br />
(F)<br />
Estimated<br />
amount of<br />
other<br />
compensation<br />
from the<br />
organization<br />
and related<br />
organizations<br />
President 4 00 xl Secretary 2 . 00 xl q 0<br />
0<br />
0<br />
Brooke Harrell<br />
Maureen Oates<br />
Director<br />
Kathrine Mitchell<br />
40.00 X N 50,178 0<br />
0<br />
Treasurer 4 . 00 X1 q 0<br />
0<br />
Scott Welner<br />
EEA Form 990 (2009)
" (A) (B) (C) (D) (E)<br />
l Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)<br />
Name and Title Average Position (check all that apply) Reportable Reponable<br />
i<br />
Fonn 990 (2009) The Chzldrenl s Cooperative, Inc. 04-250 6891 Page 8<br />
week 9 from from related<br />
hours por K H compensation compensation<br />
the organizations<br />
organization (W-2/1099-MISC)<br />
(W-2/1099-MISC)<br />
(F)<br />
E$mmd<br />
amount of<br />
other<br />
compensation<br />
from the<br />
organization<br />
and related<br />
organizations<br />
1b Total . . . . . . . . 50,179 0 0<br />
2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 in<br />
reportable compensation from the organization P 0<br />
3 Did the organization list any fomier officer, director or trustee, key employee, or highest compensated<br />
employee on line1a? If "Yes," complete ScheduleJfor such individual - - - - - - - - - - - - - - - - -- - - - - - - - -- <br />
Q 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from<br />
I md,v,dual.......... . . . . . . . . . .. .. .<br />
N the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such<br />
Q 5<br />
Did any person listed on line 1a receive or accrue compensation from any unrelated organization for<br />
services rendered to the organization? If "Yes," complete ScheduleJfor such person - - - - - - - - - - - - - - - -- - - <br />
) Section B. Independent Contractors<br />
W, 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of<br />
compensation from the organization<br />
Yes No<br />
3 X<br />
r Is. je- ,<br />
, ie -.<br />
3 *ni-e iw<br />
.4/1, Jtlfvf :in<br />
.mi ,:.&iZa..mf..<br />
5 X<br />
early 1 <br />
L...-- i..1$$...z- *Y :.1 .z<br />
(A) (B) (C)<br />
Name and business address Description of services<br />
Compensation<br />
2 Total number of independent contractors (including but not limited to those listed above) who received<br />
more than $100,000 in compensation from the organization P<br />
EEA Form 990 (2009)<br />
,li
1a 1b ".<br />
Form<br />
1<br />
990 (2009) The Ch:i.1dren"s Cooparatlve, Inc. 04-2506891 Page9<br />
l-Bgftllll-ll Statement of Revenue<br />
9<br />
Total revenue Related or Unrelated Revenue<br />
* 1 exempt functi im (Bl ic) (Di<br />
business on revenue excluded under from sections tax<br />
revenue 512,<br />
I<br />
513,<br />
7<br />
or514<br />
.<br />
1c<br />
1d<br />
afnlh<br />
Progan<br />
Service<br />
Revdln<br />
1a Federated campaigns - <br />
b Membership dues - - - - -- - - <br />
c Fundraising events - - <br />
d Related organizations<br />
e Government grants (contributions) - 1ei 3,049<br />
.a i<br />
f All other contributions. gifts, grants,<br />
and similar amounts not included above 1f T<br />
9 Noncash contributions included in lines 1a-1f" $<br />
h Total. Add lines la-1f . . . . . . . . 3,04g<br />
23 Day care & education 624410<br />
170,342 79 73<br />
170,842-*MA 1-io,a42i<br />
J<br />
b<br />
C<br />
d<br />
e<br />
f All other program service revenueueeeuln<br />
- ,<br />
9 Total. Add lines 2a-2f <br />
Investment income (including dividends, interest, and<br />
other similar amounts) - <br />
* ,<br />
Income from investment of tax-exempt bond proceeds - - - P<br />
5 Royalties.......--.-.--..--..--..-.,<br />
(i) Real (ii) Personal ,<br />
6a Gross Rents - - - - -- <br />
,-<br />
.<br />
fi<br />
- ,--. 1<br />
.Lt,*<br />
"<br />
b Less rental expenses - - <br />
c Rental income or (loss) - <br />
d Net rental income or (loss)<br />
1a Gross amount from sales of<br />
(i)<br />
3,049<br />
Secunties<br />
-mi<br />
(ii)Other ",<br />
,X51<br />
1 - ,Lt I , L<br />
v. 4<br />
assets other than inventory<br />
b Less cost or other basis<br />
4<br />
and sales expenses - - <br />
iv" x r<br />
l<br />
1.<br />
c Gain or(loss) - - - - - <br />
d Net gain or (loss) - - - - . ..-..) MJ Y-*- Y I 4Y*<br />
Gross income from fundraising ,<br />
events (not including $<br />
of contributions<br />
ctivities ..-3b--?-<br />
fi.-in b<br />
reported<br />
Y K 4,<br />
on line<br />
3"* f<br />
1c)<br />
.3<br />
" j<br />
<br />
See Part IV, line1B - - - <br />
b Less direct expenses - <br />
c Net income or (loss) from fundraising events<br />
9a Gross income from gaming a<br />
.-......a See Part lV, line 19 - - - .. .<br />
. .<br />
P<br />
. ....b<br />
l<br />
.<br />
b Less direct expenses - - - - - - - - - - <br />
c Net income or (loss) from gaming activities <br />
10 Gross sales of inventory, less<br />
retums and allowances - <br />
b Less cost of goods sold <br />
c Net income or (loss) from salesofinventory - - - - - - - - - Miscellaneous Revenue msnw Code Y Y QI<br />
a<br />
b<br />
c<br />
d All other revenue - - - - <br />
e Total. Add lines 11a-11d<br />
12 Total revenue. See instructions . . . . ..<br />
EEA<br />
. . . . . ..<br />
Form<br />
. 5 173,969<br />
990<br />
170,942<br />
(2009)<br />
q -ia<br />
. I - ti,i
Form 990 (2009) The Chzldrenl s Cooperat-.:i.ve , Inc . 04-25068 91 Page 10<br />
. Lganjljq SUgemmntofFuncUonaIExpenses<br />
- Sectlon 501(c)(3) and 501(c)(4) organizations must complete all columns.<br />
All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).<br />
Do not Include amounts reported on lines 6b, W (B)<br />
Total expenses Program service<br />
7b, 8b, 9b, and 10b of Part VIII. expense,<br />
1 Grants and other assistance to governments and<br />
organizations in the U S See Part IV, line 21<br />
2 Grants and other assistance to individuals in<br />
ihetis seePanivimez2- -- -- --- -<br />
3 Grants and other assistance to governments,<br />
organizations, and individuals outside the<br />
US SeePartlV,lines15and16 - - - - - - - <br />
4 Benefits paid to orfor members - - - - - - - <br />
5 Compensation of current officers, directors,<br />
trustees. and key employees - - - - - - - - - <br />
6 Compensation not included above, to disqualified<br />
persons (as delined under section 4958(f)(1)) and<br />
persons described in section 4958(c)(3)(B)<br />
7 Other salaries and wages - - - - - - - - - <br />
8 Pension plan contributions (include section 401(k)<br />
and section 403(b) employer contributions)<br />
9 Otheremployeebenetits - - - - - - - - - - - - - - <br />
10 Payrolltaxes 4 6 . - . . - . -6 - 6 6 4 . - 6<br />
11 Fees for services (non-employees)<br />
aManagement-4.-6--1-----6.-6---.<br />
bl-egaI........ . . . . ----8<br />
C/Xccguntlng-8.... -1 6 . . . ..-6. 6.<br />
dLobby"-lg... - . . - . . ..-n..----<br />
e Professional fundraising services See Part IV,line 17 <br />
f Investment management fees - - - - - - - - - <br />
gOther.-.-6 . . . . .... . . . - . . -.4<br />
12 Advertising and promotion - - - - - - <br />
13 Office expenses - - - - -- - - - - <br />
14 Information technology - - - - - - - <br />
15 RoyaIhe56--...-- 4 5 6 6.. 6<br />
16 Occupancy.-...... 4 6 . - . ..-6 .6<br />
17 Travel.--8-.--.......--.-.<br />
18 Payments of travel or entertainment expenses<br />
for any federal, state, or local public officials<br />
19 Conferences, conventions, and meetings - - - - - <br />
20 Interest . . . . . . . . . . - . .. . . . . - .<br />
21 Payments to aftiliates - - - - - - - - - - - - <br />
22 Depreciation, depletion, and amortization - - - <br />
23 Insurance.--.....-........<br />
24 Other expenses Itemize expenses not<br />
covered above (Expenses grouped together<br />
N and labeled miscellaneous may not exceed<br />
5% of total expenses shown on line 25 below)<br />
i a Repalrs<br />
- -- 50,178 50,178<br />
83,411 83,411<br />
- 10,273 10,273<br />
.<br />
.<br />
.<br />
..<br />
. 2,453<br />
4,268 4,268<br />
(C) (D)<br />
Management and Fundraising<br />
general expenses expenses<br />
:L<br />
. in -1 -I "s.*,s : J. 1<br />
f . 4,,<br />
As.<br />
4<br />
1<br />
is<br />
4<br />
4<br />
x x7 x<br />
4<br />
s<br />
975 975<br />
1,071 1,071<br />
921 921<br />
17,696 17, 696<br />
y .<br />
. ,rt W<br />
.<br />
7 *i<br />
,,.<br />
r " I<br />
8,134 8,134<br />
2,453<br />
l b Bank charges 49 49<br />
c Groceries 2,852 2,852<br />
d Education consultants 5,504 5,504<br />
e St-.ate fees 330 330<br />
f All other expenses - - - - - - -- - - - - <br />
25 Total functional expenses. Add lines 1 through24<br />
-- 9,541 9,541<br />
26 Jolnt Costs. Check here pm if following<br />
SOP 98-2 Complete this line only if the<br />
organization reported in column (B) joint costs<br />
from a combined educational campaign and<br />
fundraising solicitation - - - - - - - - - -- <br />
. -in<br />
1<br />
i-4 leaf<br />
.431-,<br />
P" iff.<br />
1 .<br />
-.ff<br />
-1-.<br />
1<br />
.- H<br />
Lflf, - " ""<br />
f - - 197,656 191, 906 5,750 0<br />
EEA Form 990 (2009)
- (A) (Bl<br />
Form 990 (2009) The Ch:i.1dren" s Cooperatlve, Inc. 04-2506891 Page 11<br />
Uygjd 1 BamnceSheet<br />
Beginning of year<br />
End of year<br />
Cash-non-interest-bearing - - - - - - - - - - - - <br />
Savings and temporary cash investments - - - - - - - - - - - - - <br />
Pledges and grants receivable, net<br />
Accounts receivable, net<br />
Receivables from current and former officers. directors, t<br />
employees, and highest compensated employees Comp<br />
ScheduleL . . . ...-.......----...<br />
6 Receivables from other disqualified persons (as defined under section<br />
4958(f)(1)) and persons described in section 4958(c)(3)(B<br />
pan"of5CheduieL<br />
7 Notes and loans receivable, net - - - - - - - - - - <br />
8 lnventoriesforsaleoruse - - - - - - - - - - - - - <br />
9 Prepaid expenses and deferred charges - - - <br />
10a Land, buildings, and equipment cost or<br />
other basis Complete Part VI of ScheduleD - - - <br />
rustees, key , -, ,A "<br />
ieie Pan ii of 7 ,Y<br />
s<br />
) Complete 7 N1 4,, ,<br />
iob 27<br />
ioa 42,781 HM * 1<br />
b Less accumulated depreciation - - - - - - - - - ,218<br />
11 Investments-publicly traded securities - - - - - - - <br />
12 Investments - other securities See Pan IV, line 11<br />
13 Investments-program-related See Pan IV, line 11 - <br />
14 imangmie assets . . . . . . . . . . . . . .. . . . .<br />
15 Otherassets See Part IV, line 11 - - - - - - - - - - <br />
16 Total assets. Add lines 1 through 15 (must equal line 34)<br />
17 Accounts payable and accrued expenses - - - - - - <br />
13 (grant,-,payable............. .<br />
19 Deferredrevenue<br />
26,948 34,665<br />
69,619 51,720<br />
xi<br />
,, 5- .- 1 ,<br />
1,2<br />
f 2 -<br />
g<br />
*-*.4 -"3 -..-.<br />
,*<br />
*ad vu., ... -.- 4,335, .LIL-.,,<br />
12<br />
,J.<br />
19,830 10c 15,563<br />
11<br />
12<br />
13<br />
14<br />
15<br />
116,397 16 101,948<br />
950 17 975<br />
18<br />
61,078 19 70,290<br />
20 Tax-exempt bond liabilities - - - - - - - - - - - - - <br />
20<br />
21 Escrow or custodial account liability Complete Part lV of Schedule<br />
llfled<br />
D <br />
v-<br />
21<br />
22 Payables to current and former officers, directors, trustees, key<br />
.w, IC<br />
employees, highest compensated employees, and disqua 13,22<br />
persons Complete Partll of ScheduleL - - - - - - <br />
23 Secured mortgages and notes payable to unrelated third parties - - 23<br />
24 Unsecured notes and loans payable to unrelated third parties - - - <br />
24<br />
25 Other liabilities. Complete Part X of Schedule D - - - <br />
I 1.<br />
25<br />
26 Total liabilities. Add lines 17through 25 - - - - - - <br />
62,028 26 71,265<br />
Organizations that follow SFAS 117, check here P lxj and<br />
f<br />
complete lines 27 through 29, and lines 33 and 34.<br />
, , 7, gf,<br />
1<br />
-,<br />
.-11<br />
IC." . ,J va ."7<br />
".- "A<br />
"*,, ,r . 1<br />
1,1, jk- 8-1 ,:+.**f,".- fe, i,<br />
27<br />
2-fi 30,683<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
34<br />
Unrestricted net assets - - - - - - - - - - -- - - - <br />
Temporanly restricted net assets - - - - - - - - <br />
Pemianently restncted net assets - - - - - - - -- - <br />
Organizations that do not follow SFAS 117, check here<br />
and complete lines 30 through 34.<br />
Capital stock or trust principal, or current funds - - - <br />
Paid-in or capital surplus, or land, building, or equipment<br />
Retained earnings, endowment, accumulated income, or other funds<br />
Total net assets or fund balances - - - - - - - - - - <br />
Total liabilities and netassets/fund balances - - - - <br />
... ... . . .. 54,359<br />
*lj<br />
fund ..........<br />
28<br />
29<br />
f<br />
,I<br />
#LL<br />
30<br />
31<br />
.,, - 4<br />
.1-, 1 ,<br />
. .<br />
-" * ,,"1. "L *<br />
*vm ,*,A4.<br />
"" .. ig<br />
i.<br />
-.,.f. A 1,, .<br />
-., 2.4-S4 AJ - . 3<br />
32<br />
54,369 33 30,683<br />
116,397 34 101, 948<br />
EEA Form 990 (2009)
Form 990 (2009) The Children* s Cooperat1ve, Inc. 04-2506891 Page 12<br />
I-E-QLLXLF Financial Statements ai1(LReporting<br />
1 Accounting method used to prepare the Form 990 CI Cash lil Accrual lj Other<br />
lfthe organization changed its methods of accounting from a prior year or checked "Other," explain in<br />
Schedule O<br />
2a Were the organization"s tlnancial statements compiled or reviewed by an independent accountant?<br />
b Were the organization"s llnancial statements audited by an independent accountant? - - - - - - - -- <br />
c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of<br />
the audit, review, or compilation of its tlnancial statements and selection of an independent accountant? <br />
If the organization changed either its oversight process or selection process during the tax year, expla In In<br />
Schedule O<br />
d If "Yes" to line 2a or 2b, check a box below to indicate whether the llnancial statements for the year were<br />
issued on a consolidated basis, separate basis, or both<br />
III Separate basis lj Consolidated basis D Both consolidated and separate basis<br />
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth IPI<br />
the SingleAuditActand OMB CircularA-133? - - - - - -- - - - - - - - - - - - - - - - - - - <br />
b lf "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the<br />
required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits<br />
Yes No<br />
nf"<br />
.,* 1<br />
*.5<br />
. . . . ..2,-, X<br />
zu X<br />
. --- . . . ...2c<br />
- i<br />
isit<br />
. . . . .......33 X<br />
.. .......3b<br />
EEA Form 990 (2009)
Public <strong>Charity</strong> Status and Public Support<br />
- Complete if the organization is a section 501(c)(3) organization or a section<br />
OMB NO 1545-0047<br />
Department of the Treasury - Q i<br />
4947(a)(1) nonexempt charitable trust. open to public-.-L<br />
(mama, Revenue sewn P Attach to Fonn 990 or Form 990-EZ. P See separate instructions. IHSPOQUO0- l<br />
Ngmdmgqggfngim nints<br />
The Children * s Cooperative , Inc. 04-2506891<br />
I-Ban-I. Reason for public <strong>Charity</strong> Status (All organizations must complete this part) See instructions<br />
The organization is not a private foundation because it is (For lines 1 through 11, check only one box)<br />
1 i A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).<br />
2 A school described in section 170(b)(1)(A)(li). (Attach Schedule E)<br />
in A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).<br />
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospitals name,<br />
city, and state<br />
5 i An organization operated for the benefit of a college or university owned or operated by a governmental unit described in<br />
section 170(b)(1)(A)(iv). (Complete Part ll )<br />
6 - A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).<br />
7 * An organization that normally receives a substantial part of its support from a governmental unit or from the general public<br />
described in section 170(b)(1)(A)(vi). (Complete Part ll )<br />
8 * A community trust described in section 170(b)(1)(A)(vi). (Complete Part ll )<br />
9 - An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross<br />
receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its<br />
support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses<br />
acquired by the organization after June 30, 1975 See section 509(a)(2). (Complete Part Ill )<br />
10 E An organization organized and operated exclusively to test for public safety See section 509(a)(4).<br />
11 lj An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the<br />
purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section<br />
509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h<br />
a lj Type l b lj Type ll c lj Type lll-Functionally integrated d ij Type lll-Other<br />
e lj By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified<br />
persons other than foundation managers and other than one or more publicly supported organizations described in section<br />
509(a)(1) or section 509(a)(2)<br />
f If the organization received a written determination from the IRS that it is a Type l, Type Il, or Type Ill supporting<br />
Qfgamzatlgnlcheckthlsbox ..................--...----ee . . - - ...-...e-. .-.. -0 --.lj<br />
g Since August 17, 2006, has the organization accepted any gift or contribution from any of the<br />
following persons?<br />
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)<br />
and (iii) below, the governing body of the supported organization? - - - - - - - - -- - - - - - - - - - - - - <br />
(ii) A family member of a person described in (i) above? - - - - - - -- <br />
(iii) A 35% controlled entity of a person described in (i) or (ii) above? - - - - - - - - - - - - - - - - - - - - - <br />
h Provide the following infomiation about the suppoited organization(s)<br />
(i) Name of supported (i) EIN (i) Type of organization (iii) ls the organization (v) Did you notify (vi) ls the (vi) Amount of<br />
Ofganllailfm (described on lines 1-9 in col (i) listed in your the organization in organization in col support<br />
above or IRC section goveming document? col (i) of your (D organized in the<br />
(see ieinniim) i , Support? U S 7<br />
Yes No Yes No Yes No<br />
Y J". 2-, r: 0-3*,-*t-9. *" P " -t<br />
,,,* 53")-s .j*f"",? , 1 - ,i c<br />
Total 1 - *-"f"-J-1*s#*1,**f:(*"3*f-i (Sl "A -PM l<br />
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for EEA 5d,ed,,,A(F,,,mg90,,ggH3)2gg9<br />
Form 990 or 990-EZ.
SCHEDULE D Supplemental Financial Statements GMM 1 7<br />
(Form 990) P Complete if the organization answered "Yes," to Form 990,<br />
i Part IV, Ilne 6, 7, 8, 9, 10,11, or 12.<br />
D<br />
Namarineugaiimim<br />
PBHTYB l0fth T . -""5 -" , "f.<br />
55* O-t0PubIIc<br />
Infernal Rgvmueesersgw P Attach to Form 990. P See separate Instructions. 4980" .A fp,-.ji<br />
The Childrenls Cooperative, Inc. O4-2506891<br />
i-Bairfflll Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If<br />
the organization answered "Yes" to Form 990, Part IV, line 6<br />
(E) Donor advised funds Q) Funds and other accounts<br />
Total number at end of year - - - - - - - - -- - <br />
Aggregate contributions to (during year) - - - <br />
Aggregate grants from (during year) - - - - -- <br />
Aggregate value at end of year - - - - - - - -- <br />
Did the organization infomi all donors and donor advisors in writing that the assets held in donor advised<br />
funds are the organization"s property, subject to the organization"s exclusive legal control? - - - - - - - - - - - - -- - - - - C1Yes El No<br />
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be<br />
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other<br />
purpose conferring impemtissible private benefit? - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - -- - I-lYes I-iNo<br />
Conservation Easementiq Complete if the organization answered "Yes" to Form 990, Part IV, line 7<br />
1 Purpose(s) of conservation easements held by the organization (check all that apply)<br />
lj Preservation of land for public use (e g , recreation or pleasure) CI Preservation of an historically important land area<br />
lj Protection of natural habitat lj Preservation of a certified historic structure<br />
lj Preservation of open space<br />
2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation<br />
easement on the last day of the tax year<br />
Held at the End of the Tax Year<br />
a Total number ofconservation easements - - - - - - - - - - - - - - -- - - - - - - - - - - - - - 2a<br />
b Total acreage restricted by conservation easements - - - - - - - - - - - - - - - - - -- - - - - - - - 2b<br />
c Number of conservation easements onacertified historic structure included in (a) - - - - - -- - - - - - 2c<br />
d Number of conservation easements included in (c) acquired after 8/17/06 - - - - - - - - - - - - - -- - 2d<br />
3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during<br />
the tax year P<br />
4 Number of states where property subject to conservation easement is located P<br />
5 Does the organization have a written policy regarding the periodic monitonng, inspection, handling of<br />
violations, and enforcement ofthe conservation easements it holds? - - - - - - - - - - - - - - - -- - - - - - - - - - - - DYes I::INo<br />
6 Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year<br />
P<br />
7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year<br />
P $<br />
8 Does each conseniation easement reported on line 2(d) above satisfy the requirements of section<br />
170(h)(4)(B)(,)and5eci,on170(h)(4)(B)(,,)7 . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . Eyes DN()<br />
9 In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and<br />
balance sheet, and include, if applicable, the text of the footnote to the organization*s financial statements that describes<br />
the organization"s accounting for conservation easements<br />
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.<br />
Complete if the organization answered "Yes" to Form 990, Part IV, line 8<br />
1a If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of<br />
art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,<br />
provide, in Part XIV, the text of the footnote to its financial statements that describes these items<br />
b If the organization elected, as pemiitted under SFAS 116, to report in its revenue statement and balance sheet works of art,<br />
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,<br />
provide the following amounts relating to these items<br />
(i) RevenuesincludedinFonn990,PartVlll,line1 -- - - - - --- P$<br />
(ii)A55e(5mcludedmF0fm990,Par-1)(. . . . . ..... . . . . . ...... . . . ..............<br />
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the<br />
following amounts required to be reported urider SFAS 116 relating to these items<br />
a Revenues included in Form 990, Part Vlll, line 1 - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - -- - P S<br />
b Assets Included in Form Pan X . . . . . . . . . . . . . . . - . . . . . . . . - . . . . . . . . - . . . .. . , $<br />
For Privacy Act and Paperwork Reduction Act Notice, see tl1e Instructions for Fonn 990. EEA Sdmh D (pqmggg, gm
ScheduleD(Form990)2009 The Ch:.1dren*s Cooperatlve, Inc. o-1-2506891 Page 2<br />
I-Banhlljjl gh Organizations Maintaining Collections of Art, Historical Treasure-s,gor Other Similar Assets (Continued)<br />
3 -Using* the organization"s acquisition, accession, and other records, check any of the following that are a signiticant use of its<br />
collection items (check all that apply)<br />
a E Public exhibition d E Loan or exchange programs<br />
b lj Scholarly research e lj Other<br />
c Ei Preservation for future generations<br />
4 Provide a description of the organization"s collections and explain how they further the organization"s exempt purpose in<br />
Part XIV<br />
5 During the year, did the organization solicit or receive donations of an. historical treasures, or other similar<br />
assets to be sold to raise funds rather than to be maintained as part ofthe organization"s collection? I-iyes f-iN0<br />
I-Ban-il,i Escrow and Custodial Arrangements, Complete if organization answered "Yes" to Form 990,<br />
Pan IV, line 9, or reported an amount on Fomi 990, Part X, line 21<br />
1a ls the organization an agent, trustee, custodian or other intermediary for contributions or other assets not<br />
includedgi-iFQi1-ri99Q,Pai1)(7 . . . - . .-.-.--.---.--.--...-.--..--.-.<br />
1c<br />
.. . ...Eva<br />
W<br />
UNO<br />
b If "Yes," explain the arrangement in Part XIV and complete the following table"<br />
Amount<br />
cBegini*iirigbalanCe.-- . . - . . . - -... .-.. - . -.. . --..<br />
19 7<br />
f<br />
d Addiiionsduriiigtheyeaf .-.. - - - - . .--. - - - . .--. .. ----... 1d<br />
Disiiribuiigi-isdi-ifingihgyeaf ...--..--..-----.- - - - . . . . . . -.... ..<br />
Efidii-igbalance.------..---.----.--..--..- .- ..---..<br />
1f<br />
Did the organization include an amount on Form 990, Part X, line 217 - - - - - - - - - - - - - -- . . . . . . . . . ... i-iyes END<br />
If "Yes," explain the arrangement in Part XIV<br />
(Q Current year Q) Pnor year c Two years back Three years back e Four years back<br />
bConinbuiions................<br />
* vi " P<br />
c Netinvestmentearnings, gains, and losses<br />
d Grants or scholarships - - - - - - -- - - - 4 ,<br />
f<br />
-<br />
,<br />
,.<br />
- . 2 , f , -. 1 *<br />
it - r ..<br />
T ,<br />
9 Other expenditures for facilities<br />
ai<br />
I" " -F-e . 1. . <br />
1.<br />
and programs - - . . - . .- - - - ,t i" -* I-ttf.<br />
Administrative expenses - - - - - - - <br />
at i Q la* i<br />
g Endofyearbalance - - - - - - - - - - <br />
,ine <br />
f<br />
Provide the estimated percentage of the year end balance held as<br />
Board designated or quasi-endowment P %<br />
Permanent endowment P %<br />
Term endowment P %<br />
l-Eanll Endqwment Funds- Complete if the organization answered "Yes" to Fonn 990, Part IV, line 10<br />
1a Beginning ofyear balance - - - - - - - - 1<br />
2<br />
a<br />
b<br />
c<br />
3a<br />
Are there endowment funds not in the possession of the organization that are held and administered for the<br />
organization by<br />
(i)uni-elatedorganizaiigns-.- - - - - ---. .-.- .--.--.. . - - ----- .-... .<br />
(infelaiedoirgai-iizafigi-is--- - . . --..-----.---.--.---.... .- .-- - - - - . - . .-.-<br />
b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R7<br />
4 Describe in Part XIV the intended uses of the organization"s endowment funds<br />
LEQUMLI Investments - Land, Buildin s and Equipment. See Form 990-P2i1Xil"1@10<br />
Description of investment (a) Cost or other basis (b) Cost or other (c) Accumulated<br />
Y<br />
depreciation<br />
13 Lai-id..--.. - . - .<br />
EEA<br />
(investment) basis (other)<br />
- --.. . . - - - -.<br />
b Buildings - - . .. - . . . . - - - - . - - - -- .<br />
c Leasehold improvements - - - - - - - -- - - <br />
d Equipment -..--. . - - - . . . - . . - --<br />
(d) Book value<br />
9 other . - . - . . . - . . - . . . .- - SIQEIF, . 42,781 21,219 15,563<br />
Total. Add lines 1a through 1e (Column (d) must equal Form 990, Part X, column (B), line 10(c)) - - - - ...p 15,553<br />
SdlxihD("FtXmQJ)Z@
The Ch11dren"s Cooperat1ve, Inc.<br />
" See Form 990 Part X line 12<br />
schedule D (Form 990) 2009<br />
* Investments - Other Securities, - t<br />
* (a) Desc-iption of secunty or category (b) Book value (c) M v<br />
(including name of secunty)<br />
Financial derivatives - - - - -- - - - - - - - - - - - -- <br />
Closely-held equity interests - - - - - - - - - - - - - -- <br />
Other<br />
04-2506891 Page 3<br />
E1h0d0f all.lail0ft<br />
Cost or end-of-year market value<br />
Tod. (column . .<br />
(b) must equal Form 990 Pan x mi (ia) line 12) P .,<br />
l,Eaf1g)LllLl * - R lated Investments See Form Program 990, e , Part X, line 13<br />
(a) Description of investment type (b) Book value (c) Method of valuation<br />
Cost or end-of-year market value<br />
i<br />
i<br />
F "1<br />
Tdd. (Column (b) must equal Form 990, Part X, col (B) line 13) * K<br />
l Qlher Assets. See F0rm 990, Part X, llrle 15.<br />
(a) Description<br />
W, 4 - f:,a-...*"(<br />
(Q) Book value<br />
Total. (Column (b) must equal Form 990, Pr1X,Cgl(B)Ime15) a<br />
. .--. -0. . . . . . . ..--.......-)<br />
I-Bank( Qgher Liabilities, see Form 990, Pan x, Ime 25.<br />
1 (a) Desaipuon af ilabiiiiy (9) Amoum<br />
Federal income taxes<br />
.. 7<br />
, / . * x , 1,*v- 1<br />
1 f .1 ,v i *vi<br />
1<br />
i<br />
.. . , "Lt "Liles<br />
* .J J-e-.<br />
<br />
-1.. 49,1. ,-1. 2 - r 2,v.xf-.- f. 4. ,-4*<br />
1<br />
.- .r. ,M* vf - L., ,fi : ..i-55... ,<br />
Q# ivfiixi ia<br />
te<br />
a .<br />
.,.- *H<br />
1, *ku - V<br />
.. "1 -uv -.<br />
. 1.* 4 V<br />
-4.4.. -1<br />
- 1 uf -1<br />
,<br />
- L<br />
1, 1<br />
1<br />
Tata. (Column (b) must equal Fomi 990, Pan X, col (B) line 25 ) P<br />
2. FIN 48 Footnote ln Part XIV, provide the text of the footnote to the 0 rganization"s financial statements that reports the<br />
organization"s liability lor uncertain tax positions under FIN 48<br />
EEA Sdieiua D (Fam 990) 2009
Schedule D(F0i-m 990) 2009 The Children I s Cooperatlve , Inc . 04-25068 91 Page 4<br />
- Reconciliation of Change in Net Assets from-Form 9-90 to Financial Statemen s<br />
Total revenue (Form 990,I?art VIII, column (A), line 12) - - <br />
Total expenses (Form 990, Part IX, column (A), line 25) - - <br />
Excess or (deficit) for the year Subtract Iine2from Iine1 - <br />
Net unrealized gains (losses) on investments - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - <br />
Donatedse,-ylcesanduseoffacllmes....1111 111.1111111111111 ....111<br />
Investment expenses - - - - - - - - - -- - - <br />
Prrorperlodadlustmentg11111 1 1 1 111111 11 11111111 1 11111111111<br />
Othe,-(Desc,-,bempanXlV) . . . . . . . . . . . . . .<br />
Total adjustments (net) Add Iines4through8 - - - - - - - - - - - - - - - - - - - - - -- - - <br />
10 Excess or (deticit) for the year per audited financial statements Combine Iines3and9 - - - - <br />
l-Bgiixljgl Reconciliation of Revenue-pier Audited Financial Stgements With Revenue p-er Retum<br />
1 Total revenue, gains, and other support per audited financial statements <br />
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12.<br />
. . . . . . . . 1<br />
Netunrealized gains on investments - - - - - -- - - - - - - - -- - - - - - 2a <br />
Donated services and use of facilities - - - - - - - -- - - - - - - E<br />
Recoveries ofprioryeargrants - - - - - - - - - - - - - - - E<br />
Other (Descrlbem Par( XIV) 1 1 1 1 1 1 1 1 1 1 1 11 1 1 1 1 1 1 11 1 1 1<br />
Addlines 23 through 2d 1 1 1 1 1 1 1 1 1 1 1 11 1 1 1 1 1 1 1 11 1 1 1<br />
3 Subtract line Zofrom Iine1 - - - - - - - - - - - -- - - - <br />
11 1 1 1 1 111111 1 1 1 111 29<br />
1 . . 1 111111. . 1 . .111 3<br />
4 Amounts included on Fomi 990, Part VIII, line 12, but not on line 1:<br />
a Investment expenses not included on Form 990, Part VIII, line 7b - - - - - - - - - 4a<br />
b other (oescrlbem Part 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 <br />
cAddIme$4aand4b 1111111 1 1 1 1 1 1 1 1111111 111 1 1 1 1 1 1 1 11111111 4g<br />
. . . . . . 1<br />
5 Total revenue Add lines3and 4c. (This must equal Form 990, Partl, line 12) - - - - - - - - -- - - - - - - - 5<br />
1 Total expenses and losses per audited financial statements - <br />
l,B3LLX1ll2I Recqgciliajion of Expenses per Audite Statements With Exgenses per Retum<br />
2 Amounts included on line 1 but not on Form 990, Part IX, line 25<br />
Donated services and use offacilities - - - - - - - - - - - - - - - -- - - - - - - 2a<br />
Prior yearadlustments 1 1 1 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 E<br />
Qihe,-ios5e5........... . . . . . . . . . . . . . . . ...<br />
Other(DescribeinPartXlV) .. . . . . . . . 2d L,-Q.<br />
-1,-.<br />
. . . . . . . . 3et?-.2-1<br />
Addlme52afhr0ugh 2d 1 1 1 1 1 1 1 1 1 1 1 1 1 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 11 1 1 1 1 1 1 1 1 1 1 23<br />
3 Subtract line 2efrom Iine1 - - - - - - - - - - - -- - - - - <br />
4 Amounts included on Form 990, Part IX, line 25, but not on line 1<br />
a Investment expenses not included on Form 990, Part VIII, line 7b<br />
b O(her(De5Crlbelr1PartXIV) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4b *<br />
cAddiines4aand4b............ . . . . . . . . . . . . . ... 4C<br />
5 Total expenses Add Iines3and 4c. (This must equal Form 990, Partl, line 18) - - - - - - - - - -- - - - - - 5<br />
E311 Xlyfl Supplemental information<br />
Complete this pan to provide the descriptions required for Part II, lines 3, 5, and 9, Part Ill, lines 1a and 4, Part IV, lines 1b<br />
and 2b, Part V, line 4, Part X, line 2, Part Xl, line 8, Part XII, lines 2d and 4b, and Part XIII, lines 2d and 4b Also complete<br />
this part to provide any additional information<br />
EEA Sd*BibD (Ftl"m&)&
X c<br />
l d<br />
*sci-iEoui.E E Schools<br />
OMB<br />
(Form 990 or 99052) p complete if me organization answered "Yes" so Form 99a, Pan iv, line 13,<br />
No 1545-0047<br />
2009<br />
Ol* FOI111 990-EZ, Part VI, "FIB 48. open to pubiic<br />
Department of the Treasury<br />
imemal Revenue service P Attach to Fonn 990 or Fonn 990-EZ. Inspection*<br />
Naimofineofganizauw The Children*s Cooperative, i ianpinyeruunimminnmr<br />
Inc. 04-2506891<br />
1 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter,<br />
bylaws, other governing instrument, or inaresolution of its governing body? - - - - - - - - - - - - - - - - - - - - - <br />
2 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its<br />
brochures, catalogues, and other written communications with the public dealing with student admissions,<br />
pi-ogramglandgct-i0laf5hip57..... . - . ....---...........---................ ..<br />
3 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast medi3<br />
during the period of solicitation for students, or during the registration penod if it has no solicitation program.<br />
in a way that makes the policy known to all parts of the general community it serves? lf "Yes," please<br />
describe If "No," please explain lf you need more space, use ScheduleO(Forrn 990) - - - - - -- - - - - - - - - - - - - <br />
The School annually publishes its raciallylnondis criminatory<br />
policy in the Newton Tab, a free newspaper available to all<br />
residents in the area served by the School.<br />
4 Does the organization maintain the following?<br />
a Records indicating the racial composition of the student body, faculty, and administrative staff? <br />
b Records documenting that scholarships and other financial assistance are awarded on a racially<br />
rigi-idi5cfimii13tQi-yb35i57- - . . ............................. . . . . .......--....<br />
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing<br />
with student admissions, programs, and scholarships? - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - <br />
Copies of all material used bythe organization or on its behalf to solicit contributions? - - - - - - <br />
If you answered "No" to any of the above, please explain If you need more space, use Schedule O<br />
(Form 990)<br />
5 Does the organization discriminate by race in any way with respect to"<br />
3 Students"fight5Qrpriyitege57 ................. . . . . . .... - - - . . . ..... . . . . . . ....<br />
bAdmi$5iQi15p0liCie37---... . . . . . . .....--.......... . ... . . . . .-... .--...<br />
c Employment offaculty or administrative staff? - - - - - - - - - - - -- - - - - - - - - - - - - - -- - - - - <br />
d Scholarshipsorothernnaricialassistance? . . . .<br />
9EduCati0naIpQIicie5?.- -. . . . . ....es - .---. . . . -...-- - . - ..asa . . . . -...-<br />
fU5eoffaciIitie5?.. sa - . . ....... . . . -...... . . . .a.. ae - . . . ...-..........<br />
h Other extfacuri-icutaf activities? . . . . - - . .. . . . - - . . . . -. . . a . - . . . . . .. . . . . . . . . - - -. . . .<br />
lf you answered "Yes" to any of the above, please explain lf you need more space, use Schedule O<br />
(Fomi 990)<br />
6a Does the organization receive any financial aid or assistance fromagovernmental agency? - - - - - -- - - - - - - - -- <br />
b Has the organizations right to such aid ever been revoked or suspended? - - - - - - - - - - - - - - -- - - - - - - -- <br />
If you answered "Yes" to either line 6a or line 6b, explain on Schedule O (Form 990)<br />
7 Does the organization certify that it has complied with the applicable requirements of sections 4 01 through405<br />
of Rev Proc 75-50, 1975-2 C B 587, covering racial nondiscrimination? lf "No," explain on Schedule O<br />
ipormggoi... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
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3 X<br />
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53 X<br />
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YES<br />
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4a x<br />
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4 M<br />
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5 i<br />
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. 1 we-1<br />
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m X<br />
5c X<br />
m X<br />
50 X<br />
9 X<br />
59 X<br />
gAthleticpf0gf3m5?.. - - . . . . . ......-- -...sees . - - - - - --... ,--.....--...<br />
...<br />
v .<br />
Ga ebi X<br />
-1 , ski<br />
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Fonn 990. sdmbg (i:,,,,,9g9,,9m.ai gpg<br />
EEA<br />
i
SCHEDULE 0 t oiviauo 15450041<br />
(Form 990) Supplemental information to Form 990 2009<br />
F 990 t Id dd"ti I " f ti . " PK*$"*W**lF* . -<br />
X Complete to provide Infomation for responses to specific questions on<br />
Depanmemonhe Treasury OITT1 Of 0 PYOV 9 any 3 I Ona II1 Ofma 0" * E9-In to,Pub"p<br />
lmemal Reyenue Service , to Fon" S 9 - t- g I<br />
Name of the organization Errployu de1tfiuiim rurtu*<br />
The Children*s Cooperative, Inc. 04-2506891<br />
01. Form 990 governing body review (Part VI, line 11)<br />
Board of Directors reviews Form 990 prior to filing<br />
02. Conflict of interest policy compliance (Part VI, line l2c)<br />
Board of Directors regularly reviews compliance with conflict of interest policies<br />
03. CEO, executive director, top management comp (Part VI, line 15a)<br />
Lead teacher and executive director paid less than market rates for such services<br />
O4. Other officer or key employee compensation (Part VI, line 15b<br />
No other officers are paid, there are no other key employees<br />
O5. Governing documents, etc, available to public (Part VI, line 19)<br />
Documents available upon request<br />
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Sd-erue0(Fam%J)2w9<br />
EEA
Fm 4552 Depreciation and Amortization<br />
(Including information on Listed Property)<br />
Depermtem ot the Treasury<br />
imma, Revenue sefvice (99) P See separate Instructions. P Attach to your tax retum.<br />
Name(s) shown on retum Business or activity to which this tom-i relates<br />
The Childrenls Cooperative, Inc. FORM 990 - 1<br />
I-E311-I-I Election To Expense Certain Property Under Section 179<br />
Note: ll you have any listed property. complete Part V before you complete Part l<br />
Maximum amount. See the instructions forahigher limit for certain businesses - - - - - - - - - - -- - <br />
Total cost of section 179 property placed in service (see instructions) - - - - - - - - - - - <br />
Threshold cost of section 179 property before reduction in limitation (see instructions) - - - - - - - <br />
Reduction in limitation Subtract line3from line2 Ifzero or less, enter-0- - - - - - - - - - - - - <br />
Dollar limitation for tax year Subtract line 4from line 1 If zero or less, enter -0- If married tiling<br />
Separately,Seeinstfuctiong....-........................-......... 5<br />
l.) a Desai P* ion Peot pro ity Cost (business use only) c Elected cost<br />
OMB No 1545-0172<br />
2009<br />
Attachment<br />
Sequence No 67<br />
ldvllwhe fume<br />
04-2506891<br />
xl<br />
tv- ,-7,, .zu .<br />
-K * 1 .,, .<br />
-1"* *vi -Lf *<br />
A<br />
"-*--fi t- at xwxvgi" %<br />
6<br />
ti - mf- *<br />
1<br />
-J f r --,IT-. t S4- ...-4*<br />
<br />
7 Listed property Enterthe amount from line 29 - - - - - - - - - - - - - - - - I 7 . -.*iw:-a1,w:.t&&-i- at<br />
8 Total elected cost ol section 179 property Add amounts in column (c), lines6and 7 - - - - - - - B<br />
9 Tentative deduction Enter the smallerof line5or line8 - - - - - - - - - - -- - - - - - - - - - 9<br />
10 Carryover ofdisallowed deduction from line 13 of your 2008 Fonn 4562 - - - - - - - - - - - - - - - - - 10<br />
11 Business income limitation Enter the smaller of business income (not less than zero) or line 5 (seeinsvuctions) 11<br />
12 Section 179 expense deduction Add lines9and 10, but do not entermore than line 11 - - - - - - - - - 12<br />
13 Carryover ofdisallowed deduction to 2010 Add lines 9 and 10, less line 12 - Pl 13 I<br />
i .i t(Ek<br />
-lux<br />
Note: Do not use Part ll or Part III below for listed property Instead, use Part V<br />
l,EaLLllf-l Sge-cial Depreciation Allowance and Other Depreciation (D0 "Of "iclude "Sfed Pf0PeffY ) (See instructions )<br />
14 Special depreciation allowance for qualified property (other than listed property) placed in service<br />
14<br />
duringthetaxyear(seeinstructions)<br />
15 Property subiect to section 168(t)(1)election - - - - - - - - - - -- - - - - - - - - - <br />
16 Otherdepreciation(incIudingACRS) . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . .<br />
I-E-an-HLI MACRS Dem-eciamm (Do not include listed property) (See instructions)<br />
Section A<br />
17 MACRS deductions for assets placed in service in tax years beginning before 2009 - - - - - - - - - - - 17<br />
18 lf you are electing to group any assets placed in service during the tax year into one or more general<br />
15<br />
16<br />
1 T.<br />
4 268<br />
, A-at - 2* /.7<br />
assefaccgunfsicheckhefe ...s..-....s-s.....-.0--....-...s-fm In A:,,...:4-It.,<br />
Section B - Assets Placed in Service During 2009 Tax Year Using the General Depreciation System<br />
5: e -,-, f - .5.,J.L*-:- gt,-FE L .. ,<br />
(5) Month and (E) Basis for depreciation (d) R<br />
(6) ciassmcation or property year Placed sewiee<br />
t"i*,,-A35<br />
in only-see tbusinessfnvestmerit instructions) use *Q/*W Pe" (9) convemion lf) Manoa (9) Depreciation deduction<br />
- . , 1.<br />
,Zvi<br />
l<br />
19a 3-year property<br />
h<br />
5-year property<br />
MM<br />
7-year property<br />
L. .if * ) 1 - 4* .r fri I<br />
10-year property ..,i.i<br />
S/L<br />
, , . . .<br />
15-year property " ,, "2<br />
20-year property a fl1 25 yrs 9<br />
property<br />
25-year property 1<br />
Residential rental<br />
27<br />
27<br />
5<br />
5<br />
yrs MM l<br />
property<br />
Nonresidential real<br />
i MM<br />
39 yrs<br />
S/L<br />
20a Class life , 1 S/L<br />
MM b 12-year<br />
Section C - Assets Placed in Service<br />
1<br />
During<br />
ij<br />
2009<br />
12<br />
Tax Year Using<br />
yrs<br />
the Altemative<br />
s/L<br />
Depreciation System<br />
40-year 40 yrs MM S/l.<br />
C<br />
Lain-IV.) Summary (see instructions)<br />
21 Llgfedprgpefty Enteramgun(ff0mlme28 .....-........... - . . . .....-.-.<br />
22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21 Enter here<br />
and on the appropriate lines of your return Partnerships and S corporations - see instructions - - - - <br />
- 21<br />
- 22 4,268<br />
23 For assets shown above and placed in service during the current year, enter the<br />
portion of the basis attributable to section 263A costs - - - - - - - - - - -- - 23<br />
For Paperwork Reduction Act Notice, see separate instructions. EEA Form 4562 (2009)<br />
1
3 I Federal Supporting Statements 2009 PGO1<br />
Name(s) as shown on retum FEIN<br />
The Children*s Cooperative, Inc. 04-2506891<br />
Form 990, Schedule D, Part VI, Line le Statement #D16<br />
Investments - Other<br />
Description Cost/basis Cost/basis Book<br />
Equiment of Investment ana improvements (Investment) Z2 (Other) , 791 0 Degr , 218 Value I5 , 563<br />
Total 42,791 o 27,219 15,563<br />
STATMENT LD
* 990 Overflow Statement 93%? 1<br />
FEIN<br />
Name(s) as shown on return<br />
The Children*s Cooperative, Inc 04-2506891<br />
Other efgenses<br />
*Description<br />
Amount<br />
*Classroom sugplies 3,300<br />
*Training 923<br />
*Cleaning and maintenance 4,855<br />
*Printing $ 463<br />
Total: $ 9,541<br />
OVERFLOW LD