2022-07-07T14:29:00-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 222867371 MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND INC MAKE 6173679474 133 FEDERAL STREET 2ND FLOOR BOSTON MA 021101703 SEAN HOLLERAN CHIEF EXECUTIVE OFFICER 6173679474 2022-07-01 1 SEAN HOLLERAN XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-06-30 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SEAN HOLLERAN 133 FEDERAL STREET 2ND FLOOR BOSTON MA 021101703 6217283 0 X WWW.MASSRI.WISH.ORG X 1983 MA SEE SCHEDULE O. 20 20 30 486 0 0 5757870 5841915 4550 975 2154258 0 4703 9692 7921381 5852582 2174558 1767827 0 0 2696527 2923450 0 0 1386269 1559685 1500224 6430770 6191501 1490611 -338919 17059588 19449971 1001314 1121892 16058274 18328079 X SEE SCHEDULE O. 0 0 3276928 1767827 10667 SEE SCHEDULE O. 3276928 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 16 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 MA RI X X SEAN HOLLERAN 6173679474 133 FEDERAL STREET 2ND FLOOR BOSTON MA 02110 KIM MCCASLIN DIRECTOR/CHAIRPERSON 2.00 X X 0 0 0 BRUCE PLATZMAN DIRECTOR/VICE-CHAIRPERSON 2.00 X X 0 0 0 ALFRED ROSE DIRECTOR 2.00 X 0 0 0 AMANDA EISEL DIRECTOR 2.00 X 0 0 0 AMY WARYAS DIRECTOR 2.00 X 0 0 0 CHERYL WILKINSON DIRECTOR 2.00 X 0 0 0 DAVID SHEPHERD DIRECTOR 2.00 X 0 0 0 ELAINE KEENE DIRECTOR 2.00 X 0 0 0 JOHN WALSH DIRECTOR 2.00 X 0 0 0 JOSEPH PERRONI DIRECTOR 2.00 X 0 0 0 LEN HO DIRECTOR 2.00 X 0 0 0 LIZ BRUNNER DIRECTOR 2.00 X 0 0 0 PAUL GROSSMAN DIRECTOR 2.00 X 0 0 0 PHILIP T GLYNN MD DIRECTOR 2.00 X 0 0 0 RICH GOTHAM DIRECTOR 2.00 X 0 0 0 SALVATORE VISCOMI MD DIRECTOR 2.00 X 0 0 0 SIOBHAN MEE DIRECTOR 2.00 X 0 0 0 TIMOTHY GRADY DIRECTOR 2.00 X 0 0 0 TY HOWTON DIRECTOR 2.00 X 0 0 0 WILLIAM LOEHNING DIRECTOR 2.00 X 0 0 0 CHARLOTTE BEATTIE CEO THRU 9/7/20 50.00 X 274502 0 15395 SEAN HOLLERAN CEO AS OF 9/8/20 50.00 X 68467 0 3117 SARA MCMULLEN SR. DIRECTOR MAJOR GIFTS THRU 12/31/20 50.00 X 137616 0 24139 JO-ANNE SPILLANE VP CORP ALIIANCES & EVENTS THRU 12/31/20 50.00 X 144378 0 16019 RICHARD GREIF COMMUNICATIONS DIRECTOR THRU 12/31/20 50.00 X 115421 0 32471 LAUREN COTTER WISH PROGRAM DIRECTOR 50.00 X 108649 0 14735 JULIE ABEL MEDICAL OUTREACH DIRECTOR 50.00 X 107716 0 14632 956749 0 120508 6 0 1 0 0 1438780 438900 3964235 264897 5841915 WISH ASSIST FEES 900099 975 975 975 40814 40814 0 0 323887 1438780 323887 0 REBATES 900099 9692 9692 9692 5852582 10667 0 0 1767827 1767827 333263 43325 253279 36659 2111511 713056 591864 806591 84436 29538 24068 30830 192859 71294 53894 67671 201381 64250 67363 69768 7900 7900 40814 40814 221981 6715 202185 13081 26382 13188 13194 40118 11776 12048 16294 472402 161245 145483 165674 1661 186 874 601 34620 4 1934 32682 88048 29936 27295 30817 NATIONAL DUES 459731 331006 68960 59765 MERCHANT FEES 33394 11354 10352 11688 PRINTING, SUBS, & PUBS 31102 10579 1875 18648 REPAIRS AND MAINTENANCE 23577 9225 6759 7593 18494 2424 11357 4713 6191501 3276928 1528304 1386269 X 7860 3930 0 3930 2669927 2657719 0 0 902979 748315 318847 302578 893626 330479 626964 563147 12483236 15095146 57635 83066 17059588 19449971 303671 343049 438900 499300 258743 279543 1001314 1121892 X 14750328 17188631 1307946 1139448 16058274 18328079 17059588 19449971 -338919 2608724 0 X 0 1 X 1 0 X 6895207 7348742 8107540 5757870 5841915 33951274 6895207 7348742 8107540 5757870 5841915 33951274 129012 33822262 277659 362258 385248 240218 0 1265383 460098 512309 576083 132476 333579 2014545 37231202 52725 0.90840 0.90120 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2016 AMOUNT: $ 443,048. 2017 AMOUNT: $ 507,123. 2018 AMOUNT: $ 562,166. 2019 AMOUNT: $ 127,773. 2020 AMOUNT: $ 323,887. OTHER REVENUE - 2016 AMOUNT: $ 13,070. 2017 AMOUNT: $ 5,186. 2018 AMOUNT: $ 13,917. 2019 AMOUNT: $ 4,703. 2020 AMOUNT: $ 9,692. GROSS GAMING REVENUE - 2016 AMOUNT: $ 3,980. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9255484 258175 2608724 864271 40814 11217298 8308651 615451 1459620 1087516 40722 9255484 8428508 714126 167852 958084 43751 8308651 7742134 701161 964622 963127 16282 8428508 7113660 580020 1037847 960631 28762 7742134 0.79000 0.01000 0.20000 1 0 10350 2758 7592 883276 327721 555555 563147 SECURITIES 15095146 C 15095146 DUE TO OTHER CHAPTERS 12118 DEFERRED RENT 147954 OTHER LIABILITIES 119471 279543 X 6490797 2608724 226215 2834939 3655858 40814 2155910 2196724 5852582 6376902 226215 226215 6150687 40814 40814 6191501 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE FOUNDATION HAS INTERPRETED THE MASSACHUSETTS UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION THE FOUNDATION CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO PERMANENT ENDOWMENT, (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUNDS THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE FOUNDATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN NET ASSETS FROM NON-OPERATING ACTIVITIES 2,155,910. GALA 723458 634077 89381 0 0 5845 52000 31536 GOLF TOURNAMENTS (5) 652348 475244 177104 6085 80350 55678 1500 33491 4 383511 326109 57402 0 15750 5193 23483 12976 1759317 1435430 323887 6085 96100 66716 76983 78003 323887 0 1 0 0 WISHES GRANTED 264 109206 1658621 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC. GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION GENERALLY REMITS FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E., MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED BUDGET. ALL WISH EXPENSES ARE REVIEWED AND APPROVED BY THE WISH DIRECTOR, VP OF MISSION DELIVERY, OR CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 1 0 CHARLOTTE BEATTIE CEO THRU 9/7/20 212652 0 50000 0 11850 0 8996 0 6399 0 289897 0 0 0 SARA MCMULLEN SR. DIRECTOR MAJOR GIFTS THRU 12/31/ 137616 0 0 0 0 0 0 0 24139 0 161755 0 0 0 JO-ANNE SPILLANE VP CORP ALIIANCES & EVENTS THRU 12/3 134378 0 10000 0 0 0 6525 0 9494 0 160397 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED A NON-FIXED BONUS TO THE CEO, V.P. OF CORPORATE ALLIANCE AND EVENTS, COMMUNICATIONS DIRECTOR, WISH DIRECTOR, AND MEDICAL OUTREACH DIRECTOR. BONUSES GIVEN ARE BASED ON COMPENSATION DATA AND RESEARCH, AS WELL AS ON INDIVIDUAL PERFORMANCE; CEO BONUSES ARE AT THE DISCRETION OF THE BOARD; ALL OTHER BONUSES ARE GIVEN WITH AUTHORITY FROM THE BOARD. X OTHER 220 95244 COST/SELLING PRICE X CONSTRUCTION 9 45222 COST/SELLING PRICE X TRAILER/CAMPER 14 40864 COST/SELLING PRICE X POOL/SPA 13 34845 COST/SELLING PRICE X ANIMAL 29 22376 COST/SELLING PRICE X PLAYSET 17 13887 COST/SELLING PRICE X MOTORIZED VEHICLE 3 12459 COST/SELLING PRICE 1 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: THE ORGANIZATION HIRED AN OUTSIDE AUCTIONEER TO AUCTION OFF ITEMS AT EVENING OF WISHES, THE GALA, AND GOLF TOURNAMENT. THE ORGANIZATION ALSO USED AN OUTSIDE AUCTIONEER TO AUCTION OFF ARTWORK DONATED TO THE ORGANIZATION DURING FY21. FORM 990, PART I, LINE 1: THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 1: THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. OUR ORGANIZATION STRIVES TO REACH EACH ELIGIBLE CHILD IN MASSACHUSETTS AND RHODE ISLAND TO DELIVER HIGH QUALITY WISH EXPERIENCES EXCLUSIVELY TO THE DELIGHT OF THE CHILDREN AND THEIR FAMILIES. WE GRANT THESE WISHES THROUGH AN ORGANIZATION THAT CONSISTENTLY FUNCTIONS AT THE HIGHEST LEVEL AND DOES SO WITH UNQUESTIONED INTEGRITY AND ETHICS. WE DEVELOP THE NECESSARY FINANCIAL RESOURCES AND USE THOSE RESEOURCES EFFICIENTLY, AND ENSURE BROAD AWARENESS OF OUR WORK IN OUR COMMUNITY. FORM 990, PART III, LINE 4A: THE FOUNDATION GRANTED 264 WISHES TO CHILDREN WITH CRITICAL ILLNESSES THROUGHOUT MASSACHUSETTS AND RHODE ISLAND. THE WISHES FOR THE CURRENT YEAR WERE AS FOLLOWS: 69 WISHES - SHOPPING SPREE, 37 WISHES - COMPUTER/ELECTRONICS, 23 WISHES - TRAVEL/DISNEY WORLD, 19 WISHES - ANIMAL, 19 WISHES - ROOM REDECORATION, 16 WISHES - TRAILER/CAMPER, 15 WISHES - PLAYHOUSE/PLAYSET, 10 WISHES - CELEBRITY MEETINGS (LOCAL), 8 WISHES - CONSTRUCTION, 8 WISHES - SWIMMING POOL, 40 WISHES - OTHER, MEDICAL EQUIPMENT, EDUCATION, MOTORIZED VEHICLE, PARTY, SPA/HOT TUB, MUSICAL INSTRUMENT. THE TOTAL GOAL OF OUR PROGRAM IS TO BRING HOPE, STRENGTH AND JOY INTO THE LIVES OF THESE CHILDREN AND THEIR FAMILIES THROUGH THE WISH PROCESS. TOTAL WISH GRANTING EXPENSE FOR THE FISCAL YEAR WAS $1,926,543. OF THIS AMOUNT, $158,716 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRANSPORTATION, LODGING, AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THAT THE $158,716 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN DECEMBER 2019, AN OUTBREAK OF A NOVEL STRAIN OF CORONAVIRUS (COVID-19) BEGAN. ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH NATIONAL MEDICAL ADVISORY COUNCIL, MAKE-A-WISH OF AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. AS OF AUGUST 31, 2021, WITH THE EXCEPTION OF REGIONAL TRAVEL, TRAVEL WISHES ARE STILL PAUSED. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 72% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 347. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 73% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19. NATIONAL EFFORTS ARE UNDERWAY TO RETURN TO WISH GRANTING AND FUNDRAISING EFFORTS WHEN IT IS DEEMED MEDICALLY SAFE. FORM 990, PART VI, SECTION A, LINE 2 ALFRED ROSE AND AMANDA EISEL - BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATION'S FINANCE STAFF WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN AND THE FINAL DRAFT OF THE FORM 990 IS REVIEWED BY THE CEO BEFORE SUBMITTING TO THE AUDIT COMMITTEE. IN ADDITION TO CONSULTING WITH THE FINANCE STAFF, THE AUDIT COMMITTEE ALSO REVIEWS AND DISCUSSES THE FINAL RETURN WITH THE CEO, FINANCE STAFF, AND OUTSIDE ACCOUNTING FIRM AS PART OF ITS REVIEW OF THE DRAFT RETURN. THE ENTIRE BOARD RECEIVES A COPY OF THE RETURN PRIOR TO FILING. THE CEO ADVISES THE BOARD OF DIRECTORS THAT THE RETURN HAS BEEN REVIEWED AND IS READY TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE OF THE BOARD, OFFICERS OF THE BOARD, AND THE CEO ARE CHARGED WITH MONITORING AND ENSURING THAT NO POTENTIAL CONFLICT OF INTEREST EXISTS. EVERY BOARD AND STAFF MEMBER IS REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST AND ETHICS FORM AT THE START OF THEIR SERVICE WITH THE ORGANIZATION. THE CONFLICT OF INTEREST AND ETHICS FORMS ARE SUBSEQUENTLY REVIEWED AND SIGNED ANNUALLY. THIS PROCESS AND THE FORM SERVES AS A REMINDER TO EACH BOARD MEMBER AND STAFF MEMBERS THAT ANY POTENTIAL CONFLICT OF INTEREST MUST BE SHARED WITH THE CEO AND EXECUTIVE COMMITTEE. AT THE TIME THE CONFLICT ARISES THE PROCEDURE FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES BUT IS NOT LIMITED TO THE FOLLOWING (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE EXECUTIVE COMMITTEE, (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, (4) THE TRANSACTION MUST BE APPROVED BY A MAJORITY OF THE EXECUTIVE COMMITTEE AND/OR DISINTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15A PROCESS FOR DETERMINING COMPENSATION OF THE CEO: THE BOARD EXECUTIVE COMMITTEE CONDUCTS AN EVALUATION OF THE CEO'S PERFORMANCE. IN ADDITION, THE EXECUTIVE COMMITTEE CONDUCTS A SURVEY OF THE COMPENSATION OF EXECUTIVES AT COMPARABLY SIZED NON-PROFITS IN THE AREA AS WELL AS IN THE MAKE-A-WISH NETWORK. THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S PERFORMANCE AND DISCUSSES THE RESULTS OF THE COMPENSATION SURVEYS. THEY SHARE THE PERFORMANCE REVIEW WITH THE BOARD OF DIRECTORS AND PRESENT A RECOMMENDATION TO THE BOARD OF DIRECTORS OF ANY COMPENSATION CHANGES. THE BOARD OF DIRECTORS DISCUSSES THE PERFORMANCE EVALUATION AND VOTES TO APPROVE THE EVALUATION AND COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE COMMITTEES WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE SALARY INCREASE WITH THE PERSON (INCLUDING THE DATE THE ARRANGEMENT WAS APPROVED), (2) A LIST OF MEMBERS PRESENT DURING THE DISCUSSION ON THE TRANSACTION (AND HOW THE MEMBERS VOTED WHEN IT WAS APPROVED), AND (3) A DESCRIPTION OF THE COMPARABLE DATA RELIED ON BY THE COMMITTEE. KEY DELIBERATIONS OF THE COMMITTEE ARE ALSO DOCUMENTED IN MINUTES WHICH WERE APPROVED. FORM 990, PART VI, SECTION B, LINE 15B: PROCESS FOR DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION: THE CEO RECOMMENDS THE COMPENSATION POOL AND THE BOARD APPROVES IT DURING THE BUDGET PROCESS BEFORE THE START OF THE FISCAL YEAR. THE CEO USES THIS INFORMATION AS WELL AS INFORMATION ASCERTAINED FROM A SURVEY OF THE COMPENSATION OF KEY EMPLOYEES AT COMPARABLY SIZED NON-PROFIT ORGANIZATIONS TO DETERMINE THE APPROPRIATE RANGE FOR EACH KEY POSITION. DETERMINATION OF ANY COMPENSATION INCREASE IS BASED ON INFORMATION GAINED FROM THE SURVEY, THE PRE-DETERMINED BUDGET AS WELL AS PERFORMANCE OF THE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST AND ON ITS WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION. IN ADDITION, THE ENTITY'S FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE.