BRIGHT FUTURES EARLY LEARNING CENTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: BRIGHT FUTURES EARLY LEARNING CENTER INC (EIN 82-1978704)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202303199349313540
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T13:02:00-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4 BATTERYMARCH PARK SUITE 100	AddressLine1Txt
City	QUINCY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02169	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	821978704	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRIGHT FUTURES EARLY LEARNING	BusinessNameLine1Txt
Business Name Line2	CENTER INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	BRIG	BusinessNameControlTxt
Phone	4137346300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	74 WALNUT STREET	AddressLine1Txt
City	SPRINGFIELD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01105	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALAN POPP MS	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	4137331517	PhoneNum
Signature	2023-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ALAN	PersonFirstNm
Person Last	POPP MS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DANIELLE NIHILL	PreparerPersonNm
PTIN	P01350943	PTIN
Phone	7819821001	PhoneNum
Preparation	2023-11-14	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ALAN POPP MS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	74 WALNUT STREET	AddressLine1Txt
City	SPRINGFIELD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01105	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,774,975	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CHOOSEBRIGHTFUTURES.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2017	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	OPERATE AN EARLY EDUCATION CENTER FOCUSED ON EXPLORATION, IMAGINATION, AND LEARNING	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	37	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$180,128	PYContributionsGrantsAmt
CY Contributions Grants	$378,606	CYContributionsGrantsAmt
PY Program Service Revenue	$997,101	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,395,344	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$1,025	CYOtherRevenueAmt
PY Total Revenue	$1,177,229	PYTotalRevenueAmt
CY Total Revenue	$1,774,975	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$699,322	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$825,995	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$428,406	PYOtherExpensesAmt
CY Other Expenses	$669,079	CYOtherExpensesAmt
PY Total Expenses	$1,127,728	PYTotalExpensesAmt
CY Total Expenses	$1,495,074	CYTotalExpensesAmt
PY Revenues Less Expenses	$49,501	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$279,901	CYRevenuesLessExpensesAmt
Total Assets BOY	$508,782	TotalAssetsBOYAmt
Total Assets EOY	$439,130	TotalAssetsEOYAmt
Total Liabilities BOY	$189,661	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$90,108	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$319,121	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$349,022	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO OPERATE A PRESHOOL PROGRAM TO PROVIDE EDUCATIONAL INSTRUCTION TO PRESCHOOL-AGE CHILDREN AND TO PROVIDE INTER-GERNATIONAL ACTIVITIES FOR SENIORS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,042,304	ExpenseAmt
Revenue	$1,122,750	RevenueAmt
Desc	EARLY EDUCATIONAL INSTRUCTION- THERE ARE FOUR DIFFERENT AGE GROUPS SERVED:INFANT, TODDLER, PRESCHOOL, AND SCHOOL-AGE. INFANT: PROVIDES A LOVING, NURTURING ENVIRONMENT THAT HELPS PROMOTE A FEELING OF BELONGING AND PROMOTES DEVELOPMENT TOWARDS THE CHILD'S FULL POTENTIAL. TODDLER:PROVIDES A WIDE RANGE OF STIMULATING EXPERIENCES THAT RESPOND TO AND EXPAND A CHILD'S NATURAL INQUISITIVENESS. PRESCHOOL: PREPARES CHILDREN SOCIALLY AND ACADEMICALLY FOR KINDERGARTEN, WHILE SUPPORTING AND ENCORAGING THE DEVELOPMENT OF INDEPENDENCE, RESPONSIBILITY AND CONFIDENCE SKILLS THAT AREESSENTIAL TO A CHILD'S ONGOING SUCCESS. SCHOOL-AGE: PROVIDES A SAFE AND SOCIAL ENVIRONMENT WHEN SCHOOL IS NOT IN SESSION THAT SUPPORTS AND ENCOURAGES ACADEMIC DEVELOPMENT ESSENTIAL TO A CHILD'S CONTINUING EDUCATION. AT EACH AGE GROUP, WE PARTNER WITH MASON WRIGHT SENIOR LIVING, INC., A RELATED 501(C)(3) PUBLIC CHARITY. TO BRING INTERGENERATIONAL OPPORTUNITIES THAT ENGAGE SENIORS IN THE CHILDREN'S LEARNING AND EXPERIENCES TO THE BENEFIT OF ALL INVOLVED.TOTAL CAPACITY OF THE CENTER IS 103 CHILDREN; IN 2022, AN AVERAGE OF 85 CHILDREN WERE EDUCATED WEEKLY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$269,644	ExpenseAmt
Revenue	$272,594	RevenueAmt
Desc	AUXILIARY SERVICES - TRANSPORTATION TO AND FROM THE CENTER AND DAILY MEALS PROVIDED TO CHILDREN. THE CENTER PROVIDED 10,413 TRANSPORTATION DAYS, WITH AN AVERAGE OF 47 STUDENTS PARTAKING, OR 52% OF OUR ENROLLMENT. TOTAL BREAKFAST, LUNCH AND SNACK MEALS SERVED DURING THE YEAR WERE 42,128 WITH ALL CHILDREN, IN ATTENDANCE, PARTICIPATING OR AN AVERAGE OF 162 MEALS/DAY.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,311,948	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	37	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILLIAM HAWKINS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4137331517	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	74 WALNUT ST	AddressLine1Txt
City	SPRINGFIELD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01105	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ALAN T POPP
PRESIDENT & CEO	15.00	35.00	Yes (X)	Yes (X)	$0	$258,794	$34,686
WILLIAM HAWKINS
CHIEF FINANCIAL OFFICER	1.00	40.00	Yes (X)	Yes (X)	$0	$158,580	$28,613
JOHN MORSE
CHAIR	1.00	3.00	Yes (X)	Yes (X)	$0	$0	$0
ALLISON EBNER
VICE CHAIR	1.00	3.00	Yes (X)	Yes (X)	$0	$0	$0
JEFF SATTLER
TREASURER	1.00	3.00	Yes (X)	Yes (X)	$0	$0	$0
SUSAN MCCOY ESQ
SECRETARY	1.00	3.00	Yes (X)	Yes (X)	$0	$0	$0
KATHI DONAHUE
TRUSTEE	1.00	3.00	Yes (X)		$0	$0	$0
PAT GRENIER
TRUSTEE	1.00	3.00	Yes (X)		$0	$0	$0
PAUL MARCHESE
TRUSTEE	1.00	3.00	Yes (X)		$0	$0	$0
CARLTON PICKRON
TRUSTEE	1.00	3.00	Yes (X)		$0	$0	$0
SHERYL STANLEY
TRUSTEE	1.00	3.00	Yes (X)		$0	$0	$0
SR EILEEN SULLIVAN
TRUSTEE LEFT JUN 2022	1.00	3.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$417,374	TotReportableCompRltdOrgAmt
Total Other Compensation	$63,299	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NEW BEGINNINGS TRANSPORTATION LLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	30 BERKSHIRE AVE	AddressLine1Txt
City	SPRINGFIELD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01109	ZIPCd

Field	Value	IRS element (for citing)
Services	STUDENT TRANSPORTATION	ServicesDesc
Compensation	$147,318	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$378,606	GovernmentGrantsAmt
Total Contributions	$378,606	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHILD CARE REVENUE	624410	$1,122,750	$1,122,750
TRANSPORTATION REVENUE	480000	$173,370	$173,370
FOOD PROGRAM REVENUE	480000	$99,224	$99,224

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,395,344	TotalProgramServiceRevenueAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,025	TotalRevenueColumnAmt
Exclusion	$1,025	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,025	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,774,975	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,395,344	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,025	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$706,256	TotalAmt
Program Services	$686,800	ProgramServicesAmt
Management And General	$19,456	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$3,324	TotalAmt
Program Services	$3,324	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$40,886	TotalAmt
Program Services	$35,605	ProgramServicesAmt
Management And General	$5,281	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$75,529	TotalAmt
Program Services	$73,448	ProgramServicesAmt
Management And General	$2,081	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$144,934	TotalAmt
Program Services	$71,090	ProgramServicesAmt
Management And General	$73,844	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$7,177	TotalAmt
Management And General	$7,177	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$13,721	TotalAmt
Program Services	$3,777	ProgramServicesAmt
Management And General	$9,944	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$44,843	TotalAmt
Program Services	$31,983	ProgramServicesAmt
Management And General	$12,860	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$60,778	TotalAmt
Program Services	$35,335	ProgramServicesAmt
Management And General	$25,443	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$5,599	TotalAmt
Management And General	$5,599	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$68,705	TotalAmt
Program Services	$61,835	ProgramServicesAmt
Management And General	$6,870	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$17,331	TotalAmt
Program Services	$5,854	ProgramServicesAmt
Management And General	$11,477	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
ADMIN AND RESIDENT SERV	$303,591	$302,897	$694
BAD DEBT EXPENSE	$2,400		$2,400

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,495,074	TotalAmt
Program Services	$1,311,948	ProgramServicesAmt
Management And General	$183,126	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$240,493	BOYAmt
EOY	$183,594	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$90,055	BOYAmt
EOY	$110,895	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,903	BOYAmt
EOY	$9,246	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$379,920	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$269,434	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$138,756	BOYAmt
EOY	$110,486	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$29,575	BOYAmt
EOY	$24,909	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$508,782	BOYAmt
EOY	$439,130	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$32,409	BOYAmt
EOY	$67,599	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$230	BOYAmt
EOY	$1,410	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$157,022	BOYAmt
EOY	$21,099	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$189,661	BOYAmt
EOY	$90,108	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$319,121	BOYAmt
EOY	$349,022	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$319,121	BOYAmt
EOY	$349,022	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$508,782	BOYAmt
EOY	$439,130	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$279,901	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$250,000	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$168,317	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$180,128	CurrentTaxYearMinus1YearAmt
Current Tax Year	$378,606	CurrentTaxYearAmt
Total	$727,051	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$772,946	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$993,726	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$983,329	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$997,101	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,395,344	CurrentTaxYearAmt
Total	$5,142,446	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$772,946	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$993,726	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,151,646	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,177,229	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,773,950	CurrentTaxYearAmt
Total	$5,869,497	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$60,187	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,827	CurrentTaxYearMinus1YearAmt
Total	$68,014	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$49,382	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$37,657	CurrentTaxYearMinus1YearAmt
Current Tax Year	$467	CurrentTaxYearAmt
Total	$87,506	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$109,569	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$45,484	CurrentTaxYearMinus1YearAmt
Current Tax Year	$467	CurrentTaxYearAmt
Total	$155,520	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$5,713,977	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$4	CurrentTaxYearMinus3YearsAmt
Total	$4	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$4	CurrentTaxYearMinus3YearsAmt
Total	$4	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$1,025	CurrentTaxYearAmt
Total	$1,025	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$772,946	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$993,730	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,151,646	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,177,229	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,774,975	CurrentTaxYearAmt
Total	$5,870,526	TotalAmt

Field	Value	IRS element (for citing)
First5 Years509	Yes (X)	First5Years509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISC - 2022 AMOUNT: $ 1,025.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$229,000	OtherCostOrOtherBasisAmt
Depreciation	$177,686	DepreciationAmt
Book Value	$51,314	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$125,326	OtherCostOrOtherBasisAmt
Depreciation	$91,748	DepreciationAmt
Book Value	$33,578	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$25,594	OtherCostOrOtherBasisAmt
Book Value	$25,594	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$110,486	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM AFFILIATE	$200
OTHER RECEIVABLES	$24,709

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$24,909	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO AFFILIATE	Desc
Amt	$21,099	Amt

Field	Value	IRS element (for citing)
Total Liability	$21,099	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	BRIGHT FUTURES EARLY LEARNING CENTER, INC. IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE IRC AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAX ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS, INCLUDING THE ORGANIZATION'S TAX-EXEMPT STATUS, AND BELIEVES THAT THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ALAN T POPP
PRESIDENT & CEO	$0	$211,452	$0	$39,101	$0	$8,241	$0	$0	$0	$34,686	$0	$293,480	$0	$0
WILLIAM HAWKINS
CHIEF FINANCIAL OFFICER	$0	$149,805	$0	$8,775	$0	$0	$0	$0	$0	$28,613	$0	$187,193	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 3

ALAN POPP, PRESIDENT & CEO, PERFORMS MANAGEMENT DUTIES, BUT HIS SALARY AND BENEFITS ARE PAID OUT OF A RELATED ORGANIZATION, MASON WRIGHT FOUNDATION, INC. THE RELATED PARTY COMPENSATION REVIEW PROCESS INCLUDES, BUT IS NOT LIMITED TO THE USE OF THE FOLLOWING: (1) EXECUTIVE COMMITTEE, (2) INDEPENDENT COMPENSATION CONSULTANT, AND (3) APPROVAL BY THE BOARD. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED.

PART I, LINE 5

BONUS CALCULATION BASED ON FINANCIAL PERFORMANCE ALL ENTITIES ARE INCLUDED IN THE CALCULATION OF THE BONUS

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION PAYS MASON WRIGHT FOUNDATION, INC. FOR MANAGEMENT SERVICES. MANAGEMENT SERVICES INCLUDED, BUT WERE NOT LIMITED TO, SUPERVISING PERSONNEL, PLANNING AND EXECUTING BUDGETS AND FINANCIAL OPERATIONS, AND SUPERVISING EXEMPT OPERATIONS. IN 2022, $144,934 WAS PAID FOR MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION A, LINE 6	THE MASON WRIGHT FOUNDATION, THE SUPPORTING ORGANIZATION, IS THE SOLE MEMBER.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERS SHALL HAVE THE RIGHT TO VOTE FOR THE ELECTION OF DIRECTORS, THE MASON WRIGHT FOUNDATION APPOINT THE DIRECTORS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 7B	ALL DECISIONS ARE SUBJECT TO APPROVAL BY THE MASON WRIGHT FOUNDATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN THE BOARD DELEGATES THE FINANCE COMMITTEE WITH RESPONSIBILITY FOR THE REVIEW OF THE FORM 990. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, OFFICERS SHALL DISCLOSE FAMILY AND/OR BUSINESS RELATIONSHIPS WITH OTHER OFFICERS. ANNUALLY, TRUSTEES SHALL DISCLOSE FAMILY AND BUSINESS INTERESTS THAT COULD ARISE TO A CONFLICT OF INTEREST. A REPORT OF SUCH DISCLOSURE(S) SHALL BE MADE TO THE FULL BOARD OF TRUSTEES, AND SAID REPORT SHALL BE APPENDED TO THE MINUTES OF THE MEETING AT WHICH THE REPORT IS MADE. NO CONFLICT OF INTEREST EXISTS WHEN, AFTER FULL DISCLOSURE OF THE POTENTIAL CONFLICT, THE BOARD OR MANAGEMENT UNDERTAKES AN ACTION THAT PROVIDES FAIR AND REASONABLE EXCHANGE OF GOODS AND SERVICES. IF A POTENTIAL OR ACTUAL CONFLICT WERE TO ARISE THE INDIVIDUAL(S) INVOLVED WOULD ABSTAIN FROM ANY DISCUSSION OR VOTE RELATING TO THE MATTER.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:	EQUITY TRANSFER -250,000.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
MASON WRIGHT FOUNDATION INC
74 WALNUT STREET	SPRINGFIELD	MA	01105	042105936	OPERATING FOUNDATION FOR COMMUNITY SENIORS & CHILDREN	MA	501(C)(3)	PF	N/A	0
MASON WRIGHT SENIOR LIVING INC
74 WALNUT STREET	SPRINGFIELD	MA	01105	471890506	SENIOR ASSISTED & INDEPENDENT LIVING	MA	501(C)(3)	LINE 10	N/A	0
COLONY CARE SENIOR LIVING INC
74 WALNUT STREET	SPRINGFIELD	MA	01105	454741875	HOME CARE	MA	501(C)(3)	LINE 10	N/A	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
MASON WRIGHT FOUNDATION
M	$144,934	FMV
MASON WRIGHT FOUNDATION
C	$240,004	FMV