Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SEYMOUR-OXFORD NURSERY & CHILD CARE ASSOCIATION INC
Employer identification number
06-1155484
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
3,550
4,409
3,993
9,925
2,311
24,188
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
727,221
663,532
703,769
722,981
787,192
3,604,695
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
635
309
104
260
1,308
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
731,406
668,250
707,866
732,906
789,763
3,630,191
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
3,630,191
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
731,406
668,250
707,866
732,906
789,763
3,630,191
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
7,048
3,274
4,511
817
587
16,237
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
7,048
3,274
4,511
817
587
16,237
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
738,454
671,524
712,377
733,723
790,350
3,646,428
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.550 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.240 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
1.000 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SEYMOUR-OXFORD NURSERY & CHILD CARE ASSOCIATION INC
Employer identification number
06-1155484
Return Reference
Explanation
FORM 990, PAGE 2, PART III, LINE 4A
SONCCA ALSO PROVIDES A FULL-DAY SUMMER PROGRAM. EACH YEAR OVER 400 CHILDREN AND YOUTH ARE SERVED IN THE VARIOUS PROGRAMS AND LOCATIONS. THE BEFORE-SCHOOL PROGRAMS OPERATE FROM 7:00 AM UNTIL 9:00 AM; THE AFTER-SCHOOL PROGRAMS OPERATE FROM SCHOOL DISMISSAL (BETWEEN 2:30 AND 3:10 PM)AND 6 PM. THE KINDERGARTEN PROGRAM OPERATES FROM 7:00 AM TO 6:00 PM. ALL PROGRAMS ARE OPEN ON ALL DAYS SCHOOL IS IN SESSION. AN ONGOING GOAL OF THE ORGANIZATION HAS BEEN TO MAINTAIN FEES AT THE MOST AFFORDABLE LEVEL SO THAT PARENTS WILL NOT BE OBLIGED TO LEAVE THEIR SCHOOL-AGE CHILDREN HOME ALONE IN THE BEFORE AND AFTER SCHOOL HOURS AND WILL HAVE PEACE OF MIND WHILE WORKING. AT THE SAME TIME, AN ONGOING GOAL IS TO PROVIDE A QUALITY PROGRAM WITH A WARM, CARING ENVIRONMENT WHERE ALL CHILDREN AND YOUTH WILL BE SAFE AND PARENTS WILL FEEL WELCOME. WHILE SONCCA IS NOT AN ACADEMIC PROGRAM, THE CURRICULUM IS DESIGNED TO SUPPORT AND COMPLEMENT THE SCHOOL-DAY CURRICULUM OF THE CHILDREN AND YOUTH SERVED. THREE ADMINISTRATORS SUPPORT THE PROGRAMS: A FULL-TIME EXECUTIVE DIRECTOR, A PART-TIME BOOKKEEPER, AND A PART-TIME ADMINISTRATIVE ASSISTANT. PROGRAMS ARE STAFFED TO ACHIEVE A ONE-TO-TEN RATIO. PROGRAM STAFF TOTAL APPROXIMATELY 32 TO 35 AT ANY GIVEN TIME, DEPENDING ON ENROLLMENT. SONCCA HAS THE FOLLOWING LOCATIONS AND CURRENT ENROLLMENT(): SONCCA-BUNGAY ELEMENTARY SCHOOL (77), SONCCA-CHATFIELD ELEMENTARY SCHOOL (42),SONCCA- QUAKER FARMS ELEMENTARY SCHOOL (113), AND SONCCA-OXFORD KINDERGARTEN (44). THE 2013 SUMMER PROGRAM ENROLLMENT WAS 161 CHILDREN AND YOUTH. SONCCA ANNUALLY UTILIZES THE NATIONAL AFTERSCHOOL ASSOCIATIONS'S PROGRAM IMPROVEMENT MANUAL'S OBSERVATION MEASUREMENT TOOL TO ASSESS PROGRAMS AND ENSURE CONTINUOUS PROGRAM IMPROVEMENT. A DATABASE IS MAINTAINED OF FAMILY AND CHILD INFORMATION TO COMPLY WITH STATE REGULATIONS. THESE SAME DATA ARE UTILIZED FOR MEASUREMENT PURPOSES. ANNUAL FAMILY ASSESSMENTS ARE CONDUCTED TO MEASURE PROGRAM APPROVAL. IN ADDITION, AN EXIT SURVEY IS CONDUCTED WHEN ANY CHILD IS WITHDRAWN FROM THE PROGRAM. THE STATEGIES SONCCA UTILIZES TO SUPPORT PROGRAM GOALS INCLUDE: RECRUITING MEMBERS OF THE COMMUNITY TO ITS BOARD OF DIRECTORS; BUILDING RELATIONSHIPS WITH COMMUNITY MEMBERS, SCHOOL MEMBERS, AND FAMILIES; DEVELOPING RESOURCES TO DEFRAY PROGRAM COSTS; RECRUITING THE MOST CAPABLE STAFF MEMBERS; OFFERING EXTENSIVE STAFF TRAINING; AND PROVIDING ALL SUPPLIES AND EQUIPMENT NECESSARY TO SUPPORTING QUALITY PROGRAMMING.
FORM 990, PAGE 6, PART VI, LINE 11B
THE ORGANIZATIONS BOARD OF DIRECTORS HAS ASSIGNED THE DUTY OF REVIEWING THE ANNUAL 990 TO ITS STANDING EXECUTIVE COMMITTEE. THE ANNUAL 990 IS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM WORKING CLOSELY WITH THE EXECUTIVE DIRECTOR AND BOOKKEEPER. COPIES OF THE COMPLETED RETURN ARE PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND UPON APPROVAL BY THE EXECUTIVE COMMITTEE, COPIES OF THE 990 FORM ARE PROVIDED TO ALL BOARD OF DIRECTORS MEMBERS BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PAGE 6, PART VI, LINE 12C
ALL BOARD OF DIRECTORS, OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT OF DISCLOSURE ANNUALLY. THIS DISCLOSURE STATEMENT REQUIRES THE INDIVIDUAL TO ANSWER QUESTIONS REGARDING TRANSACTIONS, EVENTS AND CIRCUMSTANCES WHICH COULD LEAD TO CONFLICTS OF INTERESTS. THE DISCLOSURE STATEMENT ALSO REQUIRES THE INDIVIDUAL TO SIGN THAT THEY HAVE READ AND UNDERSTAND THE ORGANIZATIONS CONFLICT OF INTEREST POLICY. THE COMPLETED ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION. THE EXECUTIVE COMMITTEE CONTACTS ANY INDIVIDUAL IF THERE ARE QUESTIONS OR ANSWERS TO QUESTIONS ON THE DISCLOSURE STATEMENT THAT NEED CLARIFICATION OR FURTHER RESEARCH. IF IT IS DETERMINED THAT A CONFLICT DOES EXIST WITH RESPECT TO A MATTER, THE ORGANIZATION ENFORCES THE POLICY BY MAKING SURE THAT THE PERSON WITH THE CONFLICT DOES NOT PARTICIPATE IN THE DECISION-MAKING PROCESS. CONTEMPORANEOUS DOCUMENTATION IS MAINTAINED OF ANY CONFLICT MATTERS WHICH ARISE.
FORM 990, PAGE 6, PART VI, LINE 15A
THE EXECUTIVE DIRECTOR IS HIRED, SUPERVISED, AND TERMINATED BY THE BOARD OF DIRECTORS. THE PERFORMANCE REVIEW PROCESS IS CONDUCTED ANNUALLY BY THE BOARD CHAIRMAN AND THE CHAIRMAN OF THE PERSONNEL COMMITTEE AND THIS PROCESS INCLUDES A YEARLY COMPENSATION REVIEW. EXECUTIVE DIRECTOR COMPENSATION IS COMMENSURATE WITH DIVERSITY AND COMPLEXITY OF TASKS PERFORMED, THE AMOUNT OF RESPONSIBILITY AND JUDGEMENT EXERCISED, AND THE QUALIFICATIONS REQUIRED. THE COMPENSATION AMOUNT IS COMPARED TO OTHER SIMILAR POSITIONS AND ORGANIZATIONS TO WHICH THE REVIEWERS ARE AWARE.
FORM 990, PAGE 6, PART VI, LINE 15B
THE BOARD OF DIRECTORS WOULD FOLLOW THE SAME PROCEDURES AS IN QUESTION 15A IF THERE WERE ANY OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION'S ANNUAL 990 FILING IS AVAILABLE FOR INSPECTION ON THE PUBLICALLY AVAILABLE WEBSITE GUIDE STAR. THE ORGANIZATION'S ANNUAL 990 FILING AND ANNUAL CERTIFIED AUDIT ARE AVAILABE FOR PUBLIC INSPECTION AT THE CONNECTICUT PUBLIC CHARITIES UNIT OF THE CONNECTICUT ATTORNEY GENERALS OFFICE IN HARTFORD CT. THE ORGANIZATION REGISTERS ANNUALLY UNDER THE CT SOLICITION OF CHARITABLE FUNDS ACT AND SUBMITS THESE DOCUMENTS ANNUALLY AS REQUIRED. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ANNUAL AUDITED FINANCIAL STATEMENTS AND ANNUAL 990 FILING ARE AVAILABLE FOR INSPECTION BY MEMBERS OF THE PUBLIC AT THE ORGANIZATIONS PLACE OF BUSINESS DURING NORMAL BUSINESS HOURS. APPOINTMENTS FOR REVIEW OF THESE DOCUMENTS MUST BE MADE WITH THE ORGANIZATION'S EXECUTIVE DIRECTOR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.