2022-11-15T07:36:27-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2021-01-01 821978704 BRIGHT FUTURES EARLY LEARNING CENTER INC BRIG 4137346300 74 WALNUT STREET SPRINGFIELD MA 01105 ALAN POPP MS PRESIDENT & CEO 4137331517 2022-11-11 1 ALAN POPP MS 999009999 DANIELLE NIHILL P01350943 7819821001 2022-11-11 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ALAN POPP MS 74 WALNUT STREET SPRINGFIELD MA 01105 1177229 0 X WWW.CHOOSEBRIGHTFUTURES.ORG X 2017 MA OPERATE AN EARLY EDUCATION CENTER FOCUSED ON EXPLORATION, IMAGINATION, AND LEARNING 9 8 44 8 0 0 168317 180128 983329 997101 -126 0 0 0 1151520 1177229 0 0 0 0 607251 699322 0 0 0 367399 428406 974650 1127728 176870 49501 473652 508782 211859 189661 261793 319121 X TO OPERATE A PRESHOOL PROGRAM TO PROVIDE EDUCATIONAL INSTRUCTION TO PRESCHOOL-AGE CHILDREN AND TO PROVIDE INTER-GERNATIONAL ACTIVITIES FOR SENIORS. 0 0 732514 871180 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. 223736 125921 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. 956250 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X ALAN POPP MS 4137331517 74 WALNUT STREET SPRINGFIELD MA 01105 ALAN T POPP PRESIDENT & CEO 15.00 35.00 X X 0 225714 29946 JOHN MORSE CHAIR 1.00 3.00 X X 0 0 0 PAUL MARCHESE VICE CHAIR 1.00 3.00 X X 0 0 0 JEFF SATTLER TREASURER 1.00 3.00 X X 0 0 0 ALLISON EBNER SECRETARY 1.00 3.00 X X 0 0 0 SR EILEEN SULLIVAN TRUSTEE 1.00 3.00 X 0 0 0 SUSAN MCCOY ESQ TRUSTEE 1.00 3.00 X 0 0 0 KATHI DONAHUE TRUSTEE 1.00 3.00 X 0 0 0 PAT GRENIER TRUSTEE 1.00 3.00 X 0 0 0 MARY BETH DOWD TRUSTEE - LEFT APR 2021 1.00 3.00 X 0 0 0 0 225714 29946 0 0 1 0 MASON WRIGHT FOUNDATION 74 WALNUT STREET SPRINGFIELD MA 01105 MANAGEMENT SERVICES 105702 1 180128 180128 CHILD CARE REVENUE 624410 871180 871180 FOOD PROGRAM REVENUE 480000 69831 69831 TRANSPORTATION REVENUE 480000 56090 56090 997101 1177229 997101 0 0 586035 555284 30751 1222 1222 58592 49351 9241 53473 52851 622 105702 48013 57689 4670 4670 7660 7660 32414 20255 12159 44811 24336 20475 7222 7222 65082 58574 6508 15388 4001 11387 ADMIN AND RESIDENT SERV 143057 142363 694 BAD DEBT EXPENSE 2400 2400 1127728 956250 171478 0 210820 240493 73724 90055 8548 9903 339485 200729 180560 138756 0 29575 473652 508782 33766 32409 991 230 0 177102 157022 211859 189661 X 261793 319121 261793 319121 473652 508782 X 49501 7827 X 0 1 X 1 0 X 168317 180128 348445 772946 993726 983329 997101 3747102 772946 993726 1151646 1177229 4095547 60187 7827 68014 49382 32857 82239 109569 40684 150253 3945294 4 4 4 4 772946 993730 1151646 1177229 4095551 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 229000 131886 97114 110485 68843 41642 138756 DUE FROM AFFILIATE - 01MWF 20 DUE FROM AFFILIATE - 03CCAH 179 OTHER RECEIVABLES 29376 29575 DUE TO AFFILIATE 157022 157022 X PART X, LINE 2: 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. 0 0 0 0 0 0 0 0 0 ALAN T POPP PRESIDENT & CEO 0 215314 0 10400 0 0 0 0 0 29946 0 255660 0 0 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. 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. 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 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 MASON WRIGHT FOUNDATION P 105702 FMV MASON WRIGHT FOUNDATION D 150199 FMV