BRIGHT FUTURES EARLY LEARNING CENTER INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: BRIGHT FUTURES EARLY LEARNING CENTER INC (EIN 82-1978704)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-15
IRS object ID: 202233199349301768
Schema version: 2021v4.2
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	2022-11-15T07:36:27-06:00	ReturnTs
Tax Period End	2021-12-31	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	2021-01-01	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	2022-11-11	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	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DANIELLE NIHILL	PreparerPersonNm
PTIN	P01350943	PTIN
Phone	7819821001	PhoneNum
Preparation	2022-11-11	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$1,177,229	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	9	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	44	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$168,317	PYContributionsGrantsAmt
CY Contributions Grants	$180,128	CYContributionsGrantsAmt
PY Program Service Revenue	$983,329	PYProgramServiceRevenueAmt
CY Program Service Revenue	$997,101	CYProgramServiceRevenueAmt
PY Investment Income	-$126	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,151,520	PYTotalRevenueAmt
CY Total Revenue	$1,177,229	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	$607,251	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$699,322	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$367,399	PYOtherExpensesAmt
CY Other Expenses	$428,406	CYOtherExpensesAmt
PY Total Expenses	$974,650	PYTotalExpensesAmt
CY Total Expenses	$1,127,728	CYTotalExpensesAmt
PY Revenues Less Expenses	$176,870	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$49,501	CYRevenuesLessExpensesAmt
Total Assets BOY	$473,652	TotalAssetsBOYAmt
Total Assets EOY	$508,782	TotalAssetsEOYAmt
Total Liabilities BOY	$211,859	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$189,661	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$261,793	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$319,121	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	$732,514	ExpenseAmt
Revenue	$871,180	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 ENCOURAGING THE DEVELOPMENT OF INDEPENDENCE, RESPONSIBILITY AND CONFIDENCE SKILLS THAT ARE ALL ESSENTIAL 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 2021, 54 TO 80 CHILDREN WERE EDUCATED WEEKLY AS THE ENROLLMENT BEGAN TO RECOVER FROM THE CHALLENGES OF COVID.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$223,736	ExpenseAmt
Revenue	$125,921	RevenueAmt
Desc	AUXILIARY SERVICES - TRANSPORTATION TO AND FROM THE CENTER AND DAILY MEALS PROVIDED TO CHILDREN. DUE TO ONGOING COVID CHALLENGES, THE CENTER WAS NOT PERMITTED TO PROVIDE TRANSPORTATION DURING CERTAIN TIMES OF THE YEAR. DURING THE MONTHS WHEN TRANSPORTATION WAS PERMITTED, THE CENTER PROVIDED 3,133 TRANSPORTATION DAYS, WITH AN AVERAGE OF 31 STUDENTS PARTAKING, OR 40% OF OUR ENROLLMENT. TOTAL BREAKFAST, LUNCH AND SNACK MEALS SERVED DURING THE YEAR WERE 40,250, WITH ALL CHILDREN, IN ATTENDANCE, PARTICIPATING OR AN AVERAGE OF 162 MEALS/DAY.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$956,250	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	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	44	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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	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

Field	Value	IRS element (for citing)
Person	ALAN POPP MS	PersonNm
Phone	4137331517	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

Form990 Part VII Section A Form990PartVIISectionAGrp (10 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	$225,714	$29,946
JOHN MORSE
CHAIR	1.00	3.00	Yes (X)	Yes (X)	$0	$0	$0
PAUL MARCHESE
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
ALLISON EBNER
SECRETARY	1.00	3.00	Yes (X)	Yes (X)	$0	$0	$0
SR EILEEN SULLIVAN
TRUSTEE	1.00	3.00	Yes (X)		$0	$0	$0
SUSAN MCCOY ESQ
TRUSTEE	1.00	3.00	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
MARY BETH DOWD
TRUSTEE - LEFT APR 2021	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	$225,714	TotReportableCompRltdOrgAmt
Total Other Compensation	$29,946	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	MASON WRIGHT FOUNDATION	BusinessNameLine1Txt

Contractor Address ContractorAddress

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)
Services	MANAGEMENT SERVICES	ServicesDesc
Compensation	$105,702	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$180,128	GovernmentGrantsAmt
Total Contributions	$180,128	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHILD CARE REVENUE	624410	$871,180	$871,180
FOOD PROGRAM REVENUE	480000	$69,831	$69,831
TRANSPORTATION REVENUE	480000	$56,090	$56,090

Field	Value	IRS element (for citing)
Total Program Service Revenue	$997,101	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,177,229	TotalRevenueColumnAmt
Related Or Exempt Func Income	$997,101	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$586,035	TotalAmt
Program Services	$555,284	ProgramServicesAmt
Management And General	$30,751	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,222	TotalAmt
Program Services	$1,222	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$58,592	TotalAmt
Program Services	$49,351	ProgramServicesAmt
Management And General	$9,241	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$53,473	TotalAmt
Program Services	$52,851	ProgramServicesAmt
Management And General	$622	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$105,702	TotalAmt
Program Services	$48,013	ProgramServicesAmt
Management And General	$57,689	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,670	TotalAmt
Management And General	$4,670	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,660	TotalAmt
Management And General	$7,660	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,414	TotalAmt
Program Services	$20,255	ProgramServicesAmt
Management And General	$12,159	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$44,811	TotalAmt
Program Services	$24,336	ProgramServicesAmt
Management And General	$20,475	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$7,222	TotalAmt
Management And General	$7,222	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$65,082	TotalAmt
Program Services	$58,574	ProgramServicesAmt
Management And General	$6,508	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$15,388	TotalAmt
Program Services	$4,001	ProgramServicesAmt
Management And General	$11,387	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
ADMIN AND RESIDENT SERV	$143,057	$142,363	$694
BAD DEBT EXPENSE	$2,400		$2,400

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,127,728	TotalAmt
Program Services	$956,250	ProgramServicesAmt
Management And General	$171,478	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$210,820	BOYAmt
EOY	$240,493	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$73,724	BOYAmt
EOY	$90,055	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,548	BOYAmt
EOY	$9,903	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$339,485	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$200,729	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$180,560	BOYAmt
EOY	$138,756	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$29,575	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$473,652	BOYAmt
EOY	$508,782	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$33,766	BOYAmt
EOY	$32,409	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$991	BOYAmt
EOY	$230	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$177,102	BOYAmt
EOY	$157,022	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$211,859	BOYAmt
EOY	$189,661	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	$261,793	BOYAmt
EOY	$319,121	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$261,793	BOYAmt
EOY	$319,121	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$473,652	BOYAmt
EOY	$508,782	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$49,501	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$7,827	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 Minus1 Year	$168,317	CurrentTaxYearMinus1YearAmt
Current Tax Year	$180,128	CurrentTaxYearAmt
Total	$348,445	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$772,946	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$993,726	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$983,329	CurrentTaxYearMinus1YearAmt
Current Tax Year	$997,101	CurrentTaxYearAmt
Total	$3,747,102	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$772,946	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$993,726	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,151,646	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,177,229	CurrentTaxYearAmt
Total	$4,095,547	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

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

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$49,382	CurrentTaxYearMinus1YearAmt
Current Tax Year	$32,857	CurrentTaxYearAmt
Total	$82,239	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$109,569	CurrentTaxYearMinus1YearAmt
Current Tax Year	$40,684	CurrentTaxYearAmt
Total	$150,253	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$3,945,294	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$4	CurrentTaxYearMinus2YearsAmt
Total	$4	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$4	CurrentTaxYearMinus2YearsAmt
Total	$4	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$772,946	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$993,730	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,151,646	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,177,229	CurrentTaxYearAmt
Total	$4,095,551	TotalAmt

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

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	$131,886	DepreciationAmt
Book Value	$97,114	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$110,485	OtherCostOrOtherBasisAmt
Depreciation	$68,843	DepreciationAmt
Book Value	$41,642	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$138,756	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM AFFILIATE - 01MWF	$20
DUE FROM AFFILIATE - 03CCAH	$179
OTHER RECEIVABLES	$29,376

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$29,575	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO AFFILIATE	Desc
Amt	$157,022	Amt

Field	Value	IRS element (for citing)
Total Liability	$157,022	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

Field	Value	IRS element (for citing)
Person	ALAN T POPP	PersonNm
Title	PRESIDENT & CEO	TitleTxt
Base Compensation Filing Org	$0	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$215,314	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$10,400	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$29,946	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$0	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$255,660	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 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 2021, $105,702 WAS PAID FOR MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION A, LINE 4	THE BYLAWS WERE UPDATED TO REFLECT THAT THERE IS ONE SOLE MEMBER, THE MASON WRIGHT FOUNDATION.
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 7,827.

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	0	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	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
MASON WRIGHT FOUNDATION
P	$105,702	FMV
MASON WRIGHT FOUNDATION
D	$150,199	FMV