2021-05-04T13:42:17-05:00 2020-06-30 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2019-07-01 222592997 CRITERION CHILD ENRICHMENT INC CRIT 5084733422 300 E MAIN STREET MILFORD MA 01757 DR ROBERT F LITTLETON JR FOUNDER / OFFICER 5084733422 2021-04-12 1 JOHN G MADDEN P00142526 7813564800 2019 2022-09-23 18:48:47Z DR ROBERT F LITTLETON 321 FORTUNE BLVD MILFORD MA 01757 26296968 0 X WWW.CRITERIONCHILD.COM X 1984 MA TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. 5 4 475 5 0 0 5958370 6398187 21811623 18577507 164374 97884 25823 40240 27960190 25113818 0 0 0 0 15223812 14572413 0 0 0 11713638 10692476 26937450 25264889 1022740 -151071 21799366 25410453 11029128 15439100 10770238 9971353 X TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. CRITERION BELIEVES IN THE STRENGTH OF THE FAMILY AND ITS CAPACITY TO PROMOTE THE HEALTH AND DEVELOPMENT OF CHILDREN. 0 0 20910760 22919265 EARLY INTERVENTION PROGRAM - SERVES CHILDREN FROM BIRTH TO AGE 3 WHO EXHIBIT DEVELOPMENTAL DELAY OR ARE AT RISK FOR A DEVELOPMENTAL DELAY BECAUSE OF HEALTH OR ENVIRONMENTAL CONDITIONS. EARLY INTERVENTION SPECIALISTS INCLUDING; EDUCATORS, THERAPISTS, SOCIAL WORKERS, PSYCHOLOGISTS, AND NURSES WORK WITH FAMILIES TO DEVELOP STRATEGIES TO INCORPORATE INTERVENTION OBJECTIVES INTO THEIR DAILY ROUTINES. SERVICES ARE PROVIDED IN THE FAMILY'S HOME, THE CHILD'S DAYCARE, THE EARLY INTERVENTION CENTER OR OTHER COMMUNITY LOCATIONS WHERE THE CHILD AND FAMILY SPEND TIME. 1636488 1235205 CHILD CARE - THE RISE AND SHINE ACADEMY EARLY EDUCATION AND CARE PROGRAMS PROVIDE QUALITY CHILD CARE SERVICES TO FAMILIES OF CHILDREN BETWEEN 1 MONTH AND 7 YEARS OF AGE. EACH CLASSROOM OFFERS DEVELOPMENTALLY APPROPRIATE PROGRAMS DESIGNED TO PROMOTE SKILL DEVELOPMENT AND SOCIAL COMPETENCY IN A SAFE, NURTURING ENVIRONMENT. TEACHERS ARE CERTIFIED BY THE MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE AND HAVE EXPERIENCE CARING FOR AND EDUCATING YOUNG CHILDREN.BOTH RSA PROGRAMS ARE ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC). OUR CHILDCARE PROGRAMS ARE DESIGNED TO PROMOTE EARLY COMMUNICATION AND LITERACY SKILLS. 785437 853674 FAMILY SUPPORT - HEALTHY FAMILIES IS A PREVENTION PROGRAM FOR FIRST TIME PARENTS UNDER THE AGE OF 21. YOUNG PARENTS ARE PROVIDED WITH SUPPORT, INFORMATION ON CHILD DEVELOPMENT AND ASSISTANCE ACCESSING COMMUNITY RESOURCES, UNTIL THEIR CHILD REACHES THE AGE OF THREE. SERVICES ARE PROVIDED PRIMARILY IN THE HOME OF PARTICIPANTS HEALTHY FAMILIES STAFF WORK CLOSELY WITH MEDICAL PROVIDERS, SCHOOL SYSTEMS AND OTHER COMMUNITY BASED AGENCIES TO COORDINATE SERVICES FOR PROGRAM PARTICIPANTS. THEY ARE ABLE TO ASSIST FAMILIES TO ACCESS BASIC NECESSITIES SUCH AS; FOOD, SHELTER AND MEDICAL CARE. THE REGIONAL CONSULTATION PROGRAM PROVIDES ENHANCED SERVICES TO INFANTS AND TODDLERS WHO DEMONSTRATE COMPLEX AND EXTENSIVE DEVELOPMENTAL AND MEDICAL/HEALTH NEEDS. WELCOME FAMILY IS A PROGRAM THAT OFFERS A UNIVERSAL, ONE-TIME VISIT TO MOTHERS WITH NEWBORNS. THE ONE-TIME VISIT IS CONDUCTED BY A MATERNAL CHILD HEALTH NURSE AND LASTS APPROXIMATELY 90 MINUTES. A FOLLOW-UP PHONE CALL IS ALSO PROVIDED TWO TO THREE WEEKS AFTER THE VISIT TO DOCUMENT OUTCOMES OF REFERRALS MADE DURING THE HOME VISIT. ALL SERVICES ARE FREE AND MOTHERS WILL NOT BE CHARGED A FEE. MOTHERS ARE THE PRIMARY TARGET POPULATION BUT ANY CAREGIVER IS ELIGIBLE, INCLUDING FATHERS, GRANDPARENTS, ADOPTIVE, AND FOSTER PARENTS. 23332685 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 79 0 475 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 1 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 MA X X HUMAN SERVICES MANAGEMENT CORP 5084733422 321 FORTUNE BLVD MILFORD MA 01757 DR ROBERT F LITTLETON JR PRESIDENT/TREASURER/DIRECTOR 1.29 X X 0 0 0 MELVIN J THOMPSON CLERK 0.15 X X 0 0 0 ROSS MAZZARELLI DIRECTOR 0.15 X 0 0 0 DANA WHITE DIRECTOR 0.15 X 0 0 0 BARBARA RUGO-FOCHT DIRECTOR 0.08 X 0 0 0 MAURA MURPHY CHIEF ADMINISTRATIVE OFFICER 40.00 X 239653 0 17584 239653 0 17584 1 0 1 0 HUMAN SERVICES MANAGEMENT CORPORATION 321 FORTUNE BLVD MILFORD MA 01757 MGMT/BLLNG/OTH SVCS 3232346 BEACON ABA SERVICES INC 300 E MAIN STREET MILFORD MA 01757 AUTISM SERVICES 2354582 BEHAVIORAL CONCEPTS INC 345A GREENWOOD STREET WORCESTER MA 01607 AUTISM SERVICES 938506 NEW ENGLAND CENTER FOR CHILDREN INC 33 TURNPIKE ROAD SOUTHBOROUGH MA 01772 AUTISM SERVICES 572885 MAY INSTITUTE 41 PACELLA PARK DRIVE RANDOLPH MA 02368 AUTISM SERVICES 333890 14 6390234 7953 6398187 THIRD PARTY PAYMENTS 900099 12356163 12356163 MEDICARE/MEDICAID PAYMENTS 900099 5111999 5111999 PRIVATE FEES 900099 1109345 1109345 18577507 111220 111220 1160814 9000 1177792 5358 -16978 3642 -13336 -13336 MISC REVENUE 900099 40240 40240 40240 25113818 18617747 0 97884 195804 5346 190458 12424126 12385987 38139 190960 190960 622085 600202 21883 1139438 1119626 19812 995903 995903 61577 61577 214375 214375 11430 11430 1152011 1152011 1755500 1625548 129952 277957 264816 13141 16952 16952 424748 398338 26410 8695 8695 PROGRAM - SUBCONTRACTED 4076418 4076418 PROFES.FEES/OTHER ADMIN 1015467 833582 181885 PROGRAM SUPPORT 291096 291096 PROGRAM SUPPLIES & MATE 195374 195374 194973 193381 1592 25264889 23332685 1932204 0 X 2631868 7998043 490392 490945 5402701 3431692 158181 166235 13498426 4332294 9041161 9166132 4022160 4104503 52903 52903 21799366 25410453 3605010 2857338 61173 65910 6503366 6128041 248468 2266588 2872710 611111 1248513 11029128 15439100 X 10758751 9954600 11487 16753 10770238 9971353 21799366 25410453 X -151071 26418 -35597 -638635 X 0 1 X 1 0 X 5424138 5395485 5702492 5958370 6398187 28878672 5424138 5395485 5702492 5958370 6398187 28878672 28878672 54461 75819 106060 104658 111220 452218 45892 29994 33478 25823 40240 175427 29506317 78722606 0.97870 0.97770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 11430 11430 0 PART II-B, LINE 1: CONSULTING SERVICES RELATED TO DIRECT LOBBYING ACTIVITIES 1156784 1156784 10097854 2683991 7413863 1061675 890480 171195 930048 604967 325081 252065 152856 99209 9166132 LIABILITY UNDER INTEREST RATE SWAP AGREEMENT 1248513 1248513 25123761 26418 20355 -1233 45540 25078221 35597 35597 25113818 25285244 20355 20355 25264889 0 25264889 PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PLANT ASSET -1,233. 0 1 0 0 0 0 0 0 0 MAURA MURPHY CHIEF ADMINISTRATIVE OFFICER 160124 0 26265 0 53264 0 15852 0 1732 0 257237 0 50000 0 SCHEDULE J, PART I, QUESTION 3 NONE OF THE ITEMS IN PART I, QUESTION 3 ARE INDICATED AS APPLICABLE BECAUSE THE ORGANIZATION'S PRESIDENT VOLUNTEERS HIS TIME FOR ADMINISTRATIVE SERVICES. AS A RESULT, CRITERION RECORDED DONATED ADMINISTRATIVE SERVICES TOTALING $20,355 FOR THE YEAR ENDED JUNE 30, 2020. SCHEDULE J, PART II, COLUMN (B)(III) AMOUNT REPORTED AS OTHER REPORTABLE COMPENSATION REPRESENTS VESTED DEFERRED COMPENSATION UNDER INTERNAL REVENUE CODE SECTION 457(F). A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2018-06-29 10210000 SEE SCHEDULE O 0 0 0 A 1025133 7434058 152794 2748403 4532861 1 0 0 1 A 0 0 1 1 0 0 0 1 A 0 1 0 0 1 1 TD BANK NA 30.000000000000 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3 THE AMOUNT REPORTED ON SCHEDULE K, PART II, LINE 3 IS LESS THAN THE ISSUE PRICE REPORTED IN SCHEDULE K, PART I BECAUSE THE BONDS ARE DRAW DOWN BONDS AND $2,775,942 REMAINED TO BE DRAWN ON THE BONDS AS OF JUNE 30, 2020. HUMAN SERVICES MGMT CORP SEE SCHEDULE O 1306148 SEE SCH. O 1 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 833103 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 345658 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 26847 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 265889 SEE SCH. O 0 DR ROBERT F LITTLETON JR SEE SCHEDULE O 0 SEE SCH. O 0 BEACON ABA SERVICES INC SEE SCHEDULE O 1503711 SEE SCH. O 0 BEACON ABA SERVICES INC SEE SCHEDULE O 25624 SEE SCH. O 0 EVERGREEN CENTER INC SEE SCHEDULE O 3088 SEE SCH. O 0 NOURSE FARM SEE SCHEDULE O 300 SEE SCH. O 0 GRANITE PARK PROFESSIONAL OFFICES LLC SEE SCHEDULE O 10446 SEE SCH. O 0 BARBARA RUGO-FOCHT SEE SCHEDULE O 4166 SEE SCH. O 0 FORM 990, PART VI, SECTION A, LINE 3 CRITERION CHILD ENRICHMENT, INC. ("CRITERION") HAS ENGAGED HUMAN SERVICES MANAGEMENT CORPORATION, INC. ("HSMC") TO PROVIDE MANAGEMENT AND OTHER SERVICES. PLEASE SEE BELOW FOR A COMPLETE DESCRIPTION OF THE SERVICES PROVIDED BY HSMC. FORM 990, PART VI, SECTION A, LINE 4 IN MAY 2020, CRITERION CHILD ENRICHMENT, INC. AMENDED ITS CORPORATE BYLAWS TO REQUIRE THAT ONE OF ITS MEMBERS OF THE BOARD OF DIRECTORS SHALL BE A PHYSICIAN LICENSED TO PRACTICE MEDICINE IN THE COMMONWEALTH OF MASSACHUSETTS IN EITHER INTERNAL MEDICINE, FAMILY MEDICINE OR PEDIATRICS. IN ADDITION, CRITERION AMENDED ARTICLE II OF ITS ARTICLES OF AMENDMENT IN MAY 2020 TO THE FOLLOWING: THE CORPORATION IS ORGANIZED AND SHALL AT ALL TIMES BE OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE", WHICH TERM SHALL INCLUDE ANY CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE, IF APPLICABLE) AND SECTION 4 OF CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS, AS AMENDED ("CHAPTER 180"), INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER THE CODE. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION'S PURPOSES SHALL BE TO: 1. PROMOTE THE GENERAL HEALTH AND WELFARE OF PERSONS OF ALL AGES, AT HOME, IN THE COMMUNITY, IN INSTITUTIONS AND IN PUBLIC AND PRIVATE SCHOOLS, INCLUDING BUT NOT LIMITED TO: A) PROVIDING A WIDE ARRAY OF HEALTH SERVICES AND DEVELOPMENTALLY APPROPRIATE PROGRAMS AND SERVICES FOR YOUNG CHILDREN AND THEIR FAMILIES; B) SUPPORTING THE HEALTH AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES THROUGH THE PROVISION OF COMMUNITY-BASED DEVELOPMENTAL, EDUCATIONAL AND HEALTHCARE SERVICES SUCH AS DEVELOPMENTAL ENRICHMENT GROUPS, EARLY INTERVENTION, NEWBORN HOME VISITING PROGRAMS AND FAMILY SUPPORTS; AND C) PROVIDING TRAINING AND PROFESSIONAL DEVELOPMENT SERVICES TO EARLY CHILDHOOD SERVICE AND HEALTHCARE PROVIDERS. 2. SUCH OTHER NON-PROFIT PURPOSES AS ARE PERMISSIBLE FOR A CORPORATION ORGANIZED UNDER CHAPTER 180 AND EXEMPT FROM FEDERAL INCOME TAXATION PURSUANT TO SECTION 501(C)(3) OF THE CODE AND FOR A CORPORATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C)(2) OF THE CODE. NOTWITHSTANDING ANY OTHER PROVISION IN THESE ARTICLES OF ORGANIZATION TO THE CONTRARY, THE PURPOSES OF THE CORPORATION WILL BE LIMITED EXCLUSIVELY TO EXEMPT PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE. FORM 990, PART VI, SECTION A, LINE 8B BOARD MINUTES ARE MAINTAINED AND APPROVED FOR EACH BOARD OF DIRECTORS MEETING. THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S PRESIDENT AND MANAGEMENT COMPANY REVIEW A DRAFT OF THE FORM 990, WHICH IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS. ANY RESULTANT COMMENTS AND CHANGES ARE INCORPORATED INTO THE FORM BY THE INDEPENDENT ACCOUNTANTS. A FINAL VERSION OF THE FORM 990 IS THEN PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED AT THE BEGINNING OF EACH FISCAL YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ORGANIZATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS THAT MAY BE AFFECTED BY A POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE WEBSITES OF CERTAIN STATE REGULATORY AGENCIES AS WELL AS UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON INTEREST RATE SWAP AGREEMENT -637,402. LOSS ON DISPOSAL OF PLANT ASSET -1,233. FORM 990 SCHEDULE K, PART I FINANCE THE PURCHASE REAL ESTATE, CONSTRUCTION OF NEW FACILITIES AND CERTAIN COSTS OF ISSUANCE, AND REFINANCE OF A 2003 BOND ISSUE AND CERTAIN OTHER INDEBTEDNESS. FORM 990, SCHEDULE L, PART IV CRITERION HAS EXECUTED AN AGREEMENT WITH HUMAN SERVICES MANAGEMENT CORPORATION, INC. ("HSMC"). HSMC IS A MASSACHUSETTS CORPORATION THAT PROVIDES SHARED BUSINESS SERVICES, PERSONNEL AND EQUIPMENT, WHICH ENABLES SMALLER PROVIDERS ACCESS TO TECHNOLOGY BEYOND THEIR FINANCIAL CAPACITY, AND LARGER PROVIDERS ECONOMY OF SCALE SAVINGS IN BUSINESS AND DEVELOPMENT SERVICES. AS OF JANUARY 1, 2020, THE AGREEMENT PROVIDES FOR A FIVE-YEAR TERM. THE AGREEMENT WILL AUTOMATICALLY RENEW FOR ANOTHER FIVE-YEAR TERM UNLESS EITHER PARTY PROVIDES AT LEAST A ONE-YEAR NOTICE OF NON-RENEWAL OR THE ARRANGEMENT IS TERMINATED AS PROVIDED FOR IN THE AGREEMENT. CRITERION'S FOUNDER/DIRECTOR/ PRESIDENT/TREASURER IS ALSO THE FOUNDER/ DIRECTOR /PRESIDENT/ TREASURER/STOCKHOLDER OF HSMC AND DOES NOT RECEIVE COMPENSATION FROM HSMC IN CONNECTION WITH SERVICES PROVIDED BY HSMC TO CRITERION. CRITERION'S FOUNDER/DIRECTOR/PRESIDENT/TREASURER PROVIDES CERTAIN ADMINISTRATIVE SERVICES TO CRITERION ON A VOLUNTEER BASIS. MANAGEMENT AND PROGRAM ADMINISTRATIVE SUPPORT FEES FOR FINANCIAL, DEVELOPMENT, INFORMATION TECHNOLOGY, RECRUITMENT, HUMAN RESOURCES, FACILITY MANAGEMENT, MARKETING, SOCIAL MEDIA COORDINATION, AND CREDENTIALING SERVICES ARE 6.5% OF CERTAIN OF CRITERION'S GROSS BUDGETED OPERATING REVENUES (NOT INCLUDING BAD DEBTS). PAYMENTS ARE DUE ON THE FIRST DAY OF EACH MONTH. IF ACTUAL REVENUES (NOT INCLUDING BAD DEBTS) HAVE EXCEEDED THE AMOUNT BUDGETED AT THE CLOSE OF THE FISCAL YEAR, CRITERION SHALL PAY HSMC AN AMOUNT EQUAL TO 7% OF THE ACTUAL REVENUES IN EXCESS OF THE GROSS BUDGETED OPERATING REVENUES. ALTHOUGH NOT REQUIRED BY THE MANAGEMENT AGREEMENT, IT HAS BEEN THE PRACTICE OF HSMC TO REBATE TO CRITERION AN AMOUNT EQUAL TO CRITERION'S SHARE OF HSMC'S ESTIMATED PROFIT RELATED TO THE FEES CRITERION PAYS HSMC, WHICH IS DETERMINED BY CRITERION'S PRO RATA SHARE OF HSMC'S MANAGEMENT AND PROGRAM ADMINISTRATIVE SUPPORT FEES. MANAGEMENT AND PROGRAM ADMINISTRATIVE SUPPORT FEES, THIRD PARTY BILLING SERVICES AND SPECIAL PROJECT SERVICES TOTALED $2,484,909 (THIS AMOUNT INCLUDES $1,306,148 OF MANAGEMENT/PROGRAM ADMINISTRATIVE SUPPORT FEES, $833,103 OF THIRD PARTY BILLING SERVICES AND $345,658 OF SPECIAL PROJECT SERVICES) FOR THE YEAR ENDED JUNE 30, 2020. HSMC BILLED CRITERION FOR THIRD-PARTY BILLING AND SPECIAL PROJECT SERVICES AT ITS ACTUAL COST OF SALARY AND FRINGE BENEFITS AND AN ALLOCATION OF ACTUAL OCCUPANCY AND OVERHEAD EXPENSES RELATED TO THESE SERVICES. THESE FEES WERE NET OF $138,460 THAT HSMC REBATED TO CRITERION DURING THE YEAR ENDED JUNE 30, 2020. CRITERION OCCUPIED SPACE AT HSMC'S OFFICE ON AN AT-WILL BASIS THROUGH DECEMBER 2019. THE TOTAL RENT PAID, AT COST, BY CRITERION TO HSMC FOR THE OFFICE SPACE WAS $19,373 FOR THE YEAR ENDED JUNE 30, 2020. AS DESCRIBED BELOW, DURING THE YEAR ENDED JUNE 30, 2020, CRITERION EXECUTED A LEASE AGREEMENT WITH GRANITE PARK PROFESSIONAL OFFICES LLC ("GRANITE PARK") FOR OFFICE SPACE. HSMC ALSO EXECUTED A LEASE AGREEMENT WITH GRANITE PARK FOR OFFICE SPACE AT THE SAME LOCATION AND SHARES A PORTION OF ITS SPACE WITH CRITERION. CRITERION ENTERED INTO AN AGREEMENT WITH HSMC IN CONNECTION WITH THE SHARED SPACE UNDER WHICH IT REIMBURSES HSMC, AT COST, FOR ITS PRO RATA SHARE OF RENT AND OPERATING COSTS RELATED TO THE SHARED SPACE. CRITERION PAID $7,474, AT COST, TO HSMC UNDER THE SHARED SPACE AGREEMENT DURING THE YEAR ENDED JUNE 30, 2020. TOTAL RENT PAID TO HSMC IN CONNECTION WITH CRITERION'S OCCUPATION OF SPACE AT HSMC'S OFFICE AND THE SHARED SPACE AT GRANITE PARK TOTALED $26,847 FOR THE YEAR ENDED JUNE 30, 2020. CRITERION ALSO REIMBURSED HSMC $265,889 FOR OPERATING EXPENSES INCURRED BY HSMC ON BEHALF OF CRITERION DURING THE YEAR ENDED JUNE 30, 2020. HSMC BILLED CRITERION FOR THESE AMOUNTS AT ITS COST. THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER VOLUNTEERS HIS TIME FOR ADMINISTRATIVE SERVICES. AS A RESULT, CRITERION RECORDED DONATED ADMINISTRATIVE SERVICES REVENUE AND EXPENSE TOTALING $20,355 FOR THE YEAR ENDED JUNE 30, 2020. THE FOUNDER/DIRECTOR/ PRESIDENT/TREASURER DOES NOT RECEIVE COMPENSATION FOR ANY SERVICES PROVIDED TO CRITERION. THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER OF CRITERION IS ALSO THE FOUNDER/ DIRECTOR/ PRESIDENT/ TREASURER OF EVERGREEN CENTER, INC. ("EVERGREEN"). CRITERION RENTED STORAGE SPACE FROM EVERGREEN ON AN AT-WILL BASIS. CRITERION PAID $3,088, AT COST, FOR THE USE OF THIS SPACE DURING THE YEAR ENDED JUNE 30, 2020. A MEMBER OF THE BOARD OF DIRECTORS OF EVERGREEN IS ALSO AN OWNER OF NOURSE FARM. CRITERION PURCHASED SUPPLIES FROM NOURSE FARM TOTALING $300 DURING THE YEAR ENDED JUNE 30, 2020. THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER OF CRITERION IS ALSO THE FOUNDER/ DIRECTOR/ PRESIDENT/ TREASURER/STOCKHOLDER OF BEACON ABA SERVICES, INC. ("BEACON"). CRITERION PURCHASED BEHAVIORAL CONSULTATION, TRAINING SERVICES AND CHILD ASSESSMENTS AT COST FROM BEACON THAT TOTALED $25,624 FOR THE YEAR ENDED JUNE 30, 2020. CRITERION IS A COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF PUBLIC HEALTH ("DPH") CERTIFIED EARLY INTERVENTION PROVIDER ("EIP"). BEACON IS A DPH APPROVED SPECIALTY SERVICES PROVIDER ("SSP") THAT PROVIDES SERVICES TO CHILDREN WITH A CONFIRMED DIAGNOSIS OF AUTISM SPECTRUM DISORDER ("ASD SERVICES"). EFFECTIVE JULY 1, 2012, DPH MANDATED CHANGES TO ITS BILLING AND CONTRACTING PROCESS UNDER WHICH SSPS NO LONGER BILL DPH DIRECTLY FOR THE PROVISION OF ASD SERVICES. UNDER THE DPH MANDATED CHANGES, INSTEAD OF SSPS BILLING AND CONTRACTING DIRECTLY WITH DPH, ALL BILLING AND CONTRACTING FOR ASD SERVICES MUST FLOW THROUGH EIPS AND EIPS MUST SUBCONTRACT WITH SSPS FOR THE PROVISION OF ASD SERVICES. AS A RESULT, CRITERION WAS REQUIRED TO EXECUTE CONTRACTS WITH DPH, MASSHEALTH AND HEALTH INSURANCE PROVIDERS AND SUBCONTRACTS WITH BEACON (AS WELL AS OTHER SSPS) FOR THE PROVISION OF ASD SERVICES. BEACON BILLED CRITERION $1,503,711 UNDER SUBCONTRACTS DURING THE YEAR ENDED JUNE 30, 2020. THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER OF CRITERION IS THE SOLE OWNER AND MEMBER OF GRANITE PARK. DURING THE YEAR ENDED JUNE 30, 2020, CRITERION EXECUTED A LEASE AGREEMENT WITH GRANITE PARK FOR OFFICE SPACE. CRITERION PAID GRANITE PARK $10,446 FOR RENT AND OPERATING EXPENSES DURING THE YEAR ENDED JUNE 30, 2020. CRITERION HAS EXECUTED A CONTRACT WITH BARBARA RUGO-FOCHT, WHO IS A MEMBER OF THE BOARD OF DIRECTORS, FOR PROGRAMMATIC SERVICES. CRITERION INCURRED FEES TOTALING $4,166 UNDER THE CONTRACT DURING THE YEAR ENDED JUNE 30, 2020.