2019-11-13T13:50:25-06:00 2019-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2018-07-01 042708762 THE NEW ENGLAND CENTER FOR CHILDREN INC NEWE 5084811015 33 TURNPIKE ROAD SOUTHBOROUGH MA 01772 MICHAEL S DOWNEY CFO 5084811015 2019-11-06 1 THOMAS F MULDOON P01561688 5083669100 2019-11-04 40.70.31.102 2019-11-06 10:22:30 ES P C6EEA8951B55E8B6A746B93B5E5C2F4BCDF7BC32 67FD54DCEB6CBC14265FA3262D2D1D14C69EA041 2018 2020-03-31 21:24:44Z MICHAEL S DOWNEY 33 TURNPIKE ROAD SOUTHBOROUGH MA 01772 109795732 0 X HTTP://WWW.NECC.ORG X 1980 MA THE NEW ENGLAND CENTER FOR CHILDREN (WWW.NECC.ORG), FOUNDED IN 1975,(CONTINUED ON SCHEDULE O)IS A PRIVATE, NON-PROFIT ORGANIZATION PROVIDING A FULL RANGE OF EDUCATIONAL, RESIDENTIAL AND TREATMENT PROGRAMS BASED ON THE PRINCIPLES OF BEHAVIOR ANALYSIS TO OVER 500 CHILDREN WITH AUTISM WORLDWIDE. 16 13 1374 204 0 67918 1938938 1735038 103582716 107832014 -15061 20663 138000 -55491 105644593 109532224 0 0 0 0 84420768 85318095 0 0 741245 18880657 21003447 103301425 106321542 2343168 3210682 65634240 67850681 12780667 11838438 52853573 56012243 X THE NEW ENGLAND CENTER FOR CHILDREN'S MISSION IS TO TRANSFORM THE LIVES OF CHILDREN WITH AUTISM WORLDWIDE THROUGH EDUCATION, RESEARCH AND TECHNOLOGY. ITS VISION IS TO BE THE GLOBAL LEADER IN THE PROVISION OF EFFECTIVE; EVIDENCE BASED EDUCATIONAL SERVICES FOR THE MILLIONS OF UNDERSERVED CHILDREN WITH AUTISM AND THEIR FAMILIES. NECC WILL ACHIEVE ITS MISSION AND VISION THROUGH THESE STRATEGIC PLAN GOALS:1. ENSURE THE HIGHEST QUALITY IN ALL NECC PROGRAMS.2. EXTEND NECC'S NETWORK, REACH, AFFILIATIONS AND BRAND.3. ENSURE GROWTH BY LEVERAGING NECC'S INTELLECTUAL EXPERTISE.4. PROVIDE APPROPRIATE RESOURCES FOR ALL PROGRAMS.5. BUILD TOWARD LONG-TERM FINANCIAL STABILITY. 0 0 28003717 29731776 SEVERE UNIT RESIDENTIAL PROGRAM SERVES STUDENTS, AGES 6 TO 22, FROM ACROSS THE UNITED STATES; THIS PROGRAM OPERATES 365 DAYS PER YEAR. NECC'S SEVERE UNIT PROGRAM IS DESIGNED FOR STUDENTS WHO DEMONSTRATE SIGNIFICANT SELF-INJURY AND OTHER SEVERE CHALLENGING BEHAVIORS. STUDENTS LIVE IN INTENSIVELY STAFFED COMMUNITY BASED GROUP HOMES OR A SPECIALLY DESIGNED FOUR-APARTMENT HOME IN A RESIDENTIAL NEIGHBORHOOD CLOSE TO THE SOUTHBOROUGH CAMPUS. INSTRUCTION IS PRIMARILY GIVEN IN A ONE-TO-ONE STAFF-TO-STUDENT RATIO, WITH TEACHERS WORKING BOTH IN THE SCHOOL AND THE RESIDENCE. THE ULTIMATE GOAL OF THIS INTENSIVE INSTRUCTION IS TO DECREASE THE STUDENT'S DANGEROUS AND SEVERE BEHAVIORS AND INCREASE HIS/HER CAPACITY TO FUNCTION AND COMMUNICATE INDEPENDENTLY. IN THIS WAY THE STUDENT CAN BE PREPARED TO MOVE ON TO LESS RESTRICTIVE SETTING FOR AN IMPROVED QUALITY OF LIFE. 27993793 35251667 NECC-AD- IN JUNE 2007, NECC SIGNED A LONG TERM AGREEMENT WITH THEHEALTH AUTHORITY OF ABU DHABI TO ESTABLISH THE NEW ENGLAND CENTER FOR CHILDREN-ABU DHABI. IN ADDITION TO PROVIDING DIRECT INSTRUCTIONAL SERVICES TO CHILDREN WITH AUTISM, NECC-AD WILL ADD THE FULL SPECTRUM OF SERVICES THAT IT PROVIDES TO THE USA. THIS INCLUDES EARLY ASSESSMENT AND INTERVENTION TO ACHIEVE THE BEST POSSIBLE OUTCOMES, PRESCHOOLPROGRAMMING, RESIDENTIAL SERVICES FOR SEVERE CASES, FAMILY SUPPORT SERVICES, PROFESSIONAL TRAINING AND DEVELOPMENT, AND A RESEARCH PROGRAM TO SUPPORT THE BEST CLINICAL PRACTICES IN EDUCATION AND TREATMENT FOR CHILDREN WITH AUTISM IN THE U.A.E. THIS PROGRAM CURRENTLY SERVES DAY STUDENTS AND STUDENTS RANGING FROM 3 TO 14 YEARS OLD DIAGNOSED WITH AUTISM SPECTRUM DISORDERS. 13368309 13533377 THE INTERMEDIATE RESIDENTIAL PROGRAM OPERATES 365 DAYS A YEAR AND ISDESIGNED FOR STUDENTS WITH SELF-INJURY AND OTHER SEVERE CHALLENGINGBEHAVIORS. STUDENTS LIVE IN TYPICAL SINGLE FAMILY HOMES IN RESIDENTIALNEIGHBORHOODS CLOSE TO THE SOUTHBOROUGH CAMPUS. THESE STUDENTS REQUIREADDITIONAL 1:1 STAFFING OPPORTUNITIES AND THE PROGRAM PROVIDES INCREASED 1:1 STAFFING AND INCREASED CLINICAL AND EDUCATIONAL SUPERVISION. 29121152 29386189 IN ADDITION TO THE SEVERE UNIT RESIDENTIAL PROGRAM, INTERMEDIATERESIDENTIAL PROGRAM, AND THE ABU DHABI PROGRAM, REFERRED TOIN PART III, LINE 4, NECC OPERATES THE FOLLOWING PROGRAMS:-HOME BASED SERVICE PROGRAM SERVES CHILDREN AS YOUNG AS 14 MONTHS AND PROVIDES INTENSIVE HOME-BASED PROGRAM 16-30 HOURS A WEEK OF ONE-ON-ONE INSTRUCTION FROM A NECC TEACHER TO THE CHILD IN HIS/HER OWN HOME.-THE RESIDENTIAL SCHOOL SERVES STUDENTS AGES 3 TO 22, FROM ACROSS THE UNITED STATES WHO REQUIRE A HIGHLY STRUCTURED 24 HOUR SETTING TO MAKE EDUCATIONAL PROGRESS. STUDENTS LEARN IN A 1:2 OR 1:3 TEACHER-TO-STUDENT RATIO. STUDENTS PARTICIPATE IN THE FULL SCOPE OF THE NECC CURRICULUM OF ACADEMIC, SOCIAL, COMMUNICATION AND VOCATIONAL SKILLS AS WELL AS PHYSICAL EDUCATION. WHILE IN THEIR RESIDENCES, STUDENTS ARE FOCUSED ON INDEPENDENT LIVING SKILLS, LEISURE INTERESTS, RECREATION AND COMMUNITY ACTIVITIES AS WELL AS PRACTICING LIVING SKILLS LEARNED AT SCHOOL.-ADULT PROGRAM PROVIDES SERVICES TO ADULTS WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES TO DEVELOP SKILLS AND INDEPENDENCE NEEDED TO FOSTER SUCCESSFUL INTEGRATION INTO THE COMMUNITY AND WORKFORCE. CAPACITY IN THE ADULT PROGRAM IS LIMITED AND CONSISTS OF PRIOR STUDENTS OF NECC'S RESIDENTIAL SCHOOL.-CONSULTING SERVICES ARE OFFERED BY NECC THROUGH A NUMBER OF OUTREACH SERVICES INCLUDING PROFESSIONAL TRAININGS AND WORKSHOPS, CLASSROOM EVALUATIONS AND CONSULTATIONS, AND INDIVIDUAL STUDENT EVALUATION AND CONSULTATION. THESE SERVICES ARE DESIGNED TO INTEGRATE OUR EXPERIENCE WORKING WITH APPLIED BEHAVIOR ANALYSIS (ABA) METHODS AND TECHNIQUES INTO PUBLIC AND PRIVATE SCHOOL SYSTEMS. SINCETHESE SERVICES DO NOT REQUIRE ANY PROXIMITY TO THE SOUTHBOROUGH (MA) CAMPUS, THEY CAN BE PROVIDED VIRTUALLY ANYWHERE. IN ADDITION NECC HAS DEVELOPED THE AUTISM CURRICULUM ENCYCLOPEDIA (ACE), A COMPREHENSIVE ONLINE CURRICULUM FOR AUTISTIC CHILDREN. THROUGH ITS CONSULTING DEPARTMENT, NECC OFFERS ACE FOR GENERAL PUBLIC USE.-PARTNER CLASSROOMS ARE MODEL ABA CLASSROOMS THAT ARE OPERATED BY NECC IN PUBLIC SCHOOL SYSTEMS IN INDIVIDUAL COMMUNITIES. THESE CLASSROOMS ALLOW CHILDREN TO RECEIVE THE HIGH QUALITY SERVICES AND ACCESS TO NECC'S EXPERIENCE IN THE FIELD OF EDUCATION AND AUTISM, WHILE REMAINING IN THEIR LOCAL SCHOOL DISTRICTS. SKILLS ARE ADDRESSED IN INDIVIDUAL INSTRUCTION SESSIONS, SMALL GROUP AND INCLUSION PERIODS TO ENSURE THE ACQUISITION, GENERALIZATION AND MAINTENANCE OF NEW SKILLS.-PRIVATE PROGRAMS OFFER INDIVIDUALIZED STATE-OF-THE-ART APPLIED BEHAVIOR ANALYSIS (ABA) PROGRAMMING TO STUDENTS. INDIVIDUAL FAMILIES THROUGHOUT THE WORLD CONTRACT WITH NECC TO ACCESS NECC'S TEACHING STAFF, SUPERVISION AND CURRICULUM. THESE INDIVIDUAL PROGRAMS PROVIDE A FULL RANGE OF EDUCATIONAL SERVICES DESIGNED TO HELP CHILDREN WITH AUTISM REACH THEIR FULL POTENTIAL.-THE INTENSIVE INSTRUCTION PROGRAM (IIP) IS COMPRISED OF A PRESCHOOL AND DAY SCHOOL SERVING CHILDREN AGES 3 TO 22 AT OUR CENTRAL SCHOOL BUILDING. IN SESSION YEAR-ROUND FROM 9:00 A.M. TO 3:00 P.M. DAILY, THE IIP PROVIDES A CONTINUUM OF INTENSIVE, ONE-TO-ONE INSTRUCTION. COMMUNICATION, PRE-ACADEMIC, SOCIAL, PLAY AND SELF-HELP SKILLS ARE THE MAIN FOCUS OF THE INTENSIVE TRAINING. THE NECC CURRICULUM FOLLOWS A DEVELOPMENTAL PROGRESSION AND IS TAUGHT USING A COMBINATION OF DISCRETE TRIALS AND NATURAL LEARNING OPPORTUNITIES, WITH THE ULTIMATE GOAL OF PREPARING THE STUDENT FOR INCLUSION. PARENTS, TEACHERS, AND SCHOOL SYSTEMS WORK TOWARDS INTEGRATING THE CHILD WITH THEIR LOCAL DISTRICT WHENEVER POSSIBLE. 29121152 29386189 98486971 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 1 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 41 0 1 1374 1 1 1 1 AE UK 0 0 0 1 1 0 0 0 0 0 0 0 0 X 16 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X MICHAEL S DOWNEY 5084811015 33 TURNPIKE ROAD SOUTHBOROUGH MA 01772 JOHN KIM CHAIR 1.00 X X 0 0 0 L VINCENT STRULLY JR PRESIDENT/CEO 40.00 X X 517537 0 63790 LISEL MACENKA VICE CHAIR 1.00 X X 0 0 0 JAMES C BURLING DIRECTOR 1.00 X 0 0 0 STUART M ROSE DIRECTOR 1.00 X 0 0 0 MICHAEL S DUKAKIS DIRECTOR 1.00 X 0 0 0 ALAN LOBOVITS DIRECTOR 1.00 X 0 0 0 BEN NIEDERMEYER DIRECTOR 1.00 X 0 0 0 YEI-HSIN HUNG DIRECTOR 1.00 X 0 0 0 JONAH DOV PESNER DIRECTOR 1.00 X 0 0 0 NEAL J FAULKNER DIRECTOR 1.00 X 0 0 0 HARRY M HUTSON JR DIRECTOR 1.00 X 0 0 0 ELIZABETH WETHERBEE KLEIN DIRECTOR 1.00 X 0 0 0 DANIEL SAUL DIRECTOR 1.00 X 0 0 0 KATHERINE FOSTER EXECUTIVE ADVISOR 1.00 X 11534 0 11507 ROSEANN LOVELY EXECUTIVE ADVISOR 1.00 X 9255 0 9533 CATHERINE WELCH VICE PRESIDENT/ ED-SOUTHBO 40.00 X 230429 0 57902 JARED T BOUZAN CLERK AND CDO 40.00 X 196942 0 21987 MICHAEL S DOWNEY EVP & TREASURER/CFO 40.00 X 345252 0 24238 DANIEL GOULD EXEC DIRECTOR, ABU DHABI 40.00 X 283768 0 56141 JUDY CUNNIFF-SERIO COO, ABU DHABI 40.00 X 261616 0 62660 DARCIE STAWINSKI DIRECTOR OF FINANCE 40.00 X 166122 0 16350 SUSAN LANGER CHIEF PROGRAM OFFICER 40.00 X 147133 0 55000 GLEN CUNNINGHAM ACE TECHNICAL DEVELOPMENT 40.00 X 131859 0 24718 2301447 0 403826 45 0 1 0 HIGH QUALITY LANDSCAPE 871 MASS AVE BOXBORO MA 01719 LANDSCAPING/PLOWING 980056 DELTA MAINTENANCE & LANDSCAPE INC 380 CENTRAL STREET MILFORD MA 01757 CLEANING AND PAINTING 767861 ELIASSEN GROUP LLC 55 WALKERS BROOK DRIVE 6TH FLOOR READING MA 01867 SOFTWARE DEVELOPMENT 372376 ADP LLC 1 ADP BLVD ROSELAND NJ 07068 PAYROLL PROCESSING 230320 ADDISON GROUP 100 HIGH STREET SUITE 501 BOSTON MA 02110 SOFTWARE DEVELOPMENT 184600 10 946954 788084 29516 1735038 TUITION AND FEES 611600 103094241 103094241 CONSULTING 611600 4550602 4550602 WORKSHOP REVENUE 611600 187171 187171 107832014 19356 19356 36444 35137 1307 1307 1307 101885 946954 228371 -126486 -126486 OTHER INCOME 999999 70995 70995 70995 109532224 107903009 0 -105823 1517352 1294716 222636 68923052 66808944 1945605 168503 2945137 2943569 1568 7926381 7545011 360232 21138 4006173 3685679 280432 40062 176147 80559 95588 76920 5748 71172 93000 93000 1529566 1371483 156012 2071 6774322 4452955 2065028 256339 7114682 7067529 42829 4324 2544078 2427431 107177 9470 124658 100964 23694 2570074 1997099 557841 15134 106321542 98486971 7093326 741245 12472 65171 6985309 15291022 1321431 537687 10971747 6876052 1195270 1000020 71804406 28121855 44784975 43682551 363036 398178 65634240 67850681 7608057 8159833 70836 294322 4601774 3384283 500000 0 12780667 11838438 X 52847685 55979653 5888 32590 52853573 56012243 65634240 67850681 X 3210682 -52012 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 93000 0 0 93000 0 PART II-B, LINE 1: NECC HIRED KEARNEY, DONOVAN & MCGEE, P.C. TO PROVIDE GOVERNMENT RELATIONS AND LOBBYING SERVICES FOR THEM BEFORE FEDERAL, STATE AND LOCAL GOVERNMENTS. 5448484 5448484 58339658 22978616 35361042 2121335 1838194 283141 3946304 1983741 1962563 1948625 1321304 627321 43682551 X 109766670 6075 228371 234446 109532224 0 109532224 106608000 6075 280383 286458 106321542 0 106321542 PART X, LINE 2: THE CENTER ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT JUNE 30, 2019. THE CENTER FILES INCOME TAX AND INFORMATION RETURNS IN THE UNITED STATES FEDERAL, MASSACHUSETTS AND FLORIDA STATE AND UNITED KINGDOM JURISDICTIONS. THE RETURNS FILED IN THE UNITED STATES FEDERAL, MASSACHUSETTS, AND FLORIDA JURISDICTIONS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. RETURNS FILED IN THE UNITED KINGDOM JURISDICTION ARE GENERALLY SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR THE MOST RECENT FOUR YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE - $228,371 PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE - $228,371 LOSS ON INTEREST RATE SWAP CONTRACT - 52,012 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 IN COMPLIANCE WITH SPECIFICATIONS SET FORTH IN SEC. 4.03 OF REV PROC 75-50, AN ANNUAL AD DISCLOSING THE SCHOOLS NON- DISCRIMINATION POLICY IS RUN IN THE BOSTON GLOBE, A NEWSPAPER OF GENERAL CIRCULATION IN COMMUNITIES SERVED BY THE SCHOOL. SCHEDULE E, PART I, LINE 4 SCHOLARSHIPS AND FINANCIAL ASSISTANCE IS NOT AWARDED. UAE 1 272 PROGRAM SERVICES SCHOOL FOR AUTISTIC CHILDREN 26556746 UAE, QATAR 0 18 PROGRAM SERVICES CONSULTING FOR AUTISTIC CHILDREN 1622265 UK - LONDON 1 2 PROGRAM SERVICES SCHOOL FOR AUTISTIC CHILDREN 228423 2 292 0 0 2 292 28407434 0 28407434 0 0 0 0 0 0 GOLF FUNDRAISER 191090 147704 43386 29022 26951 CHILDREN OF PROMISE GALA 717081 658582 58499 127252 45146 4 140668 140668 1048839 946954 101885 156274 72097 228371 -126486 X X X X X X 0 1 0 0 0 0 0 1 0 L VINCENT STRULLY JR PRESIDENT/CEO 446613 0 52424 0 18500 0 6000 0 57790 0 581327 0 0 0 CATHERINE WELCH VICE PRESIDENT/ ED-SOUTHBO 210429 0 20000 0 0 0 0 0 57902 0 288331 0 0 0 JARED T BOUZAN CLERK AND CDO 178442 0 18500 0 0 0 0 0 21987 0 218929 0 0 0 MICHAEL S DOWNEY EVP & TREASURER/CFO 307795 0 37457 0 0 0 0 0 24238 0 369490 0 0 0 DANIEL GOULD EXEC DIRECTOR, ABU DHABI 266268 0 17500 0 0 0 0 0 56141 0 339909 0 0 0 JUDY CUNNIFF-SERIO COO, ABU DHABI 246616 0 15000 0 0 0 0 0 62660 0 324276 0 0 0 DARCIE STAWINSKI DIRECTOR OF FINANCE 164122 0 2000 0 0 0 0 0 16350 0 182472 0 0 0 SUSAN LANGER CHIEF PROGRAM OFFICER 142133 0 5000 0 0 0 0 0 55000 0 202133 0 0 0 GLEN CUNNINGHAM ACE TECHNICAL DEVELOPMENT 129859 0 2000 0 0 0 0 0 24718 0 156577 0 0 0 PART I, LINE 7 FOR ANY STAFF LISTED IN THE 990 AS AN OFFICER, DIRECTOR, TRUSTEE, KEY EMPLOYEE OR HIGHEST COMPENSATED EMPLOYEE, RECOMMENDED BONUS AMOUNTS ARE FORMULATED BY THE CEO AND CFO BASED UPON ORGANIZATIONAL PERFORMANCE COMPARED TO GOALS AND EMPLOYEE PERFORMANCE. THE RECOMMENDED BONUS AMOUNTS ARE REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE, WHICH EITHER APPROVES THE RECOMMENDATION OR ADJUSTS THE RECOMMENDED BONUS AMOUNTS. THE BONUS AMOUNTS ARE THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. FORM 990 SCHEDULE J LINE 4B THE FOLLOWING INDIVIDUALS ARE ENROLLED IN THE CENTER'S 457F PLAN. CONTRIBUTIONS TO THIS PLAN DURING FISCAL YEAR 2019 ARE AS FOLLOWS: L. VINCENT STRULLY - $6,000 A THE NEW ENGLAND CENTER FOR CHILDREN INC PROJECT SERIES 2012 042708762 2012-02-09 11950000 REFINANCE OF EXISTING DEBT AND PARTIAL FUNDING OF A CAPITAL PROJECT 0 0 0 A 8504512 11950000 236935 11713065 2012 1 0 1 1 A 0 0 0 0 1 0 0 A 0 0 1 0 1 1 RBS CITIZENS NA 1.125000000000 0 0 0 0 0 A 0 X ITEMS FOR COP GALA 1 17600 FAIR MARKET VALUE X FOOD 1 7635 FAIR MARKET VALUE X HEATING OIL 1 4281 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RETAINS ITS INDEPENDENT CPA FIRM TO PREPARE THE 990. THE CPA FIRM PRESENTS AND REVIEWS THE FORM 990 TO THE BOARD'S AUDIT COMMITTEE MADE UP OF INDEPENDENT TRUSTEES. THE AUDIT COMMITTEE MEETS IN EXECUTIVE SESSION WITH THE CPA FIRM AND THEN REPORTS TO THE BOARD THE RESULTS OF ITS REVIEW. A COPY OF THE 990 IS DELIVERED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND THE CPA FIRM PRESENTS AND REVIEWS THE 990 TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C NEW ENGLAND CENTER FOR CHILDREN REQUIRES THAT ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES SIGN OFF ON THE CONFLICT OF INTEREST POLICY ANNUALLY. IN ADDITION, PERIODIC REVIEWS PERFORMED BY NECC INCLUDE REFERENCE TO THE ADEQUACY OF THE CONFLICT OF INTEREST POLICY AS WELL AS THE REASONABLENESS OF COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE MADE UP OF INDEPENDENT TRUSTEES REVIEWS THE SALARY AND BENEFITS ANNUALLY OF THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER AND THE CHIEF DEVELOPMENT OFFICER. THE REVIEW IS DONE WITH THE ASSISTANCE OF AN INDEPENDENT SALARY AND BENEFITS CONSULTING FIRM. ONCE THE EXECUTIVE COMPENSATION COMMITTEE HAS PREPARED ITS ANNUAL REPORT IT REVIEWS THAT REPORT WITH THE BOARD OF DIRECTORS FOR ITS APPROVAL IN EXECUTIVE SESSION. FORM 990, PART VI, SECTION C, LINE 19 THE NEW ENGLAND CENTER FOR CHILDREN MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED LOSS ON CARRYING VALUE OF INTEREST RATE SWAP CONTRACT -52,012. FORM 990, PART XII, LINE 2C: NECC HAS A DESIGNATED AUDIT COMMITTEE RESPONSIBLE FOR AUDIT OVERSIGHT.