2019-05-10T08:13:48-05:00 2018-06-30 420071432 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2017-07-01 042103860 JUDGE BAKER CHILDREN'S CENTER JUDG 6172784277 53 PARKER HILL AVENUE BOSTON MA 021203225 ALAN KAYE VP OF FINANCE AND OPERATIONS 6172784277 2019-05-10 1 LYNNE JOHNSON P00757336 6179129000 X 100.1.170.9 2019-05-10 07:55:49 ED P AE799F09013C0652A304EFA9FE5C55F0AD924143 1101CBF66FFAA2599057FE7F4407BFB8CB39BD08 2017 2019-02-21 02:37:17Z ROBERT P FRANKS PHD 53 PARKER HILL AVENUE BOSTON MA 021203225 16806945 0 X WWW.JBCC.HARVARD.EDU X 1917 MA JUDGE BAKER CHILDREN'S CENTER PROMOTES THE BEST POSSIBLE MENTAL HEALTH OF CHILDREN AND FAMILIES THROUGH THE INTEGRATION OF RESEARCH, INTERVENTION, TRAINING AND ADVOCACY. THROUGH RESEARCH WE IDENTIFY BEST PRACTICES. THROUGH INTERVENTION WE BRING THOSE PRACTICES TO CHILDREN AND FAMILIES OF DIVERSE COMMUNITIES. THROUGH TRAINING WE DISSEMINATE SKILLS IN RESEARCH AND QUALITY CARE. THROUGH ADVOCACY WE USE SCIENTIFIC KNOWLEDGE TO EXPAND PUBLIC AWARENESS AND INFORM PUBLIC POLICY. 18 17 256 52 4256 111943 989863 1423831 12610232 14518097 208862 125539 72290 -53627 13881247 16013840 0 0 0 0 11023362 12982987 0 0 308789 3211252 3558661 14234614 16541648 -353367 -527808 30395303 30543772 2132687 2424616 28262616 28119156 X THE JUDGE BAKER CHILDREN'S CENTER PROMOTES THE BEST POSSIBLE MENTAL HEALTH OF CHILDREN AND FAMILIES THROUGH THE INTEGRATION OF RESEARCH, INTERVENTION, TRAINING AND ADVOCACY. THROUGH RESEARCH WE IDENTIFY BEST PRACTICES. THROUGH INTERVENTION WE BRING THOSE PRACTICES TO CHILDREN AND FAMILIES OF DIVERSE COMMUNITIES. THROUGH TRAINING WE DISSEMINATE SKILLS IN RESEARCH AND QUALITY CARE. THROUGH ADVOCACY WE USE SCIENTIFIC KNOWLEDGE TO EXPAND PUBLIC AWARENESS AND INFORM PUBLIC POLICY. 0 0 9609144 11026945 THE MANVILLE SCHOOL - A THERAPEUTIC DAY SCHOOL FOR CHILDREN AGES 5-16 WITH EMOTIONAL, BEHAVIORAL AND LEARNING DISORDERS, A SUMMER SCHOOL FOR THE SAME POPULATION AND OTHER ASSOCIATED PROGRAMS. 1760 HOURS IN THE DAY SCHOOL AND 160 HOURS OF SUMMER SCHOOL SERVICES WERE PROVIDED TO CHILDREN AND THEIR FAMILIES. 2042977 2308544 THE CHILD-AT-RISK HOTLINE - AN AFTER-HOURS EMERGENCY RESPONSE SYSTEM FOR THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CHILDREN AND FAMILIES. THE TOTAL NUMBER OF EMERGENCY CALLS RECEIVED AND ACTED UPON WAS 152,709. 667651 608072 QUALITY CARE INITIATIVE - A RANGE OF PROGRAMS FOCUSED ON BRIDGING THE GAP BETWEEN SCIENCE AND PRACTICE IN CHILDREN'S MENTAL HEALTH BY IMPLEMENTING BEST PRACTICES IN REAL WORLD SETTINGS THROUGH THE UTILIZATION OF PROVEN STRATEGIES SUPPORTED BY IMPLEMENTATION SCIENCE. 624016 298147 CENTER FOR EFFECTIVE CHILD THERAPY AT JUDGE BAKER CHILDREN'S CENTER PROVIDES MENTAL HEALTH ASSESSMENTS AND FOCUSED SHORT-TERM TREATMENTS FOR CHILDREN AND THEIR FAMILIES. 500575 50004 VARIOUS EXTRAMURALLY FUNDED RESEARCH PROGRAMS AND THE CLINICAL RESEARCH TRAINING PROGRAM - DIRECTED TOWARDS IMPROVING CHILD MENTAL HEALTH. STUDIES ON PREVENTING CHILD DEPRESSION, MALNUTRITION AND CHILDREN MENTAL HEALTH, AND EVALUATIONS OF BEST PRACTICES OF CHILD MENTAL HEALTH TREATMENTS WERE ALL STUDIED AND REPORTED ON. 305250 167785 THE NEW ENGLAND ASSOCIATION OF CHILD WELFARE COMMISSIONERS AND DIRECTORS. A BREAK-THRU TRAINING SERIES WAS THE LEADING PROGRAM. 96973 58600 SUMMER ENRICHMENT INSTITUTE (SEI) - PROVIDES INTENSIVE TREATMENT, IN A CAMP-LIKE SETTING, FOR CHILDREN 6-12 WITH ADHD AND RELATED BEHAVIORAL PROBLEMS. SEI HAS AN EXTENSIVE RESEARCH BASE, AND PROVIDES STRONG POSITIVE BEHAVIORAL OUTCOMES. SEI HAS BEEN NAMED A MODEL PROGRAM IN CHILD AND FAMILY MENTAL HEALTH BY AMERICAN PSYCHOLOGICAL ASSOCIATION. 1526814 574536 13846586 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 1 1 256 1 1 1 0 0 0 0 1 1 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MA X ALAN KAYE 6172784277 53 PARKER HILL AVENUE BOSTON MA 021203225 JAY WEBBER 2ND VICE CHAIR/TREASURER 2.00 X X 0 0 0 DEBORAH L ANDERSON CLERK 2.00 X X 0 0 0 THOMAS BISHOP BOARD MEMBER 2.00 X 0 0 0 JULIE M B BRADLEY BOARD MEMBER 2.00 X 0 0 0 RICHARD P BREED III CHAIR 2.00 X X 0 0 0 ANDREW DREW R KNOWLAND JR BOARD MEMBER 2.00 X 0 0 0 MR JOHN R A PEARS RIBA BOARD MEMBER 2.00 X 0 0 0 CLAIRE STERN BOARD MEMBER (UNTIL 9/2017) 2.00 X 0 0 0 DOROTHY A WEBER EMERITUS TRUSTEE 2.00 X 0 0 0 MICHELE COURTON BROWN FIRST VICECHAIR 2.00 X X 0 0 0 THANDA A BRASSARD BOARD MEMBER 2.00 X 0 0 0 CHRISTINE DUNN BOARD MEMBER 2.00 X 0 0 0 MARK FURMAN BOARD MEMBER 2.00 X 0 0 0 DAVID J MARTENS BOARD MEMBER 2.00 X 0 0 0 JOHN SERAFINI BOARD MEMBER 2.00 X 0 0 0 DAVID W WALKER BOARD MEMBER 2.00 X 0 0 0 PRIMO FONTANA BOARD MEMBER (FROM 1/2018) 2.00 X 0 0 0 CHRIS CABRAL BOARD MEMBER (FROM 3/2018) 2.00 X 0 0 0 ROBERT FRANKS PRESIDENT & CEO 40.00 X X 331214 0 49212 ALAN KAYE VP OF FINANCE & OPERATIONS 40.00 X 163962 0 33553 JAMES F PRINCE DIRECTOR, THE MANVILLE SCHOOL 40.00 X 147310 0 14545 HANNA S EPSTEIN PRINCIPAL, THE MANVILLE SCHOOL 40.00 X 109922 0 39942 DANIEL CHERON DIR. OF TRAINING & ASST.CLINICAL DIR. 40.00 X 117875 0 35723 SUE WOODWARD DIRECTOR OF CLINICAL SERVICES 40.00 X 116849 0 39332 MASON HABER DIRECTOR OF IMPLEMENTATION 40.00 X 106064 0 27154 1093196 0 239461 7 0 1 0 CHAPMAN WATERPROOFING PO BOX 255300 395 COLUMBIA ROAD BOSTON MA 021255300 CONTRACTOR 218161 LOCKE LORD LLP PO BOX 301170 DALLAS TX 753031170 LEGAL SERVICES 110041 RSM US LLP 331 W 3RD STREET STE 200 DAVENPORT IA 52801 PUBLIC ACCOUNTANTS 103777 3 612621 420754 390456 1423831 TUITION REVENUE 611600 11026945 11026945 CHILD-AT-RISK HOTLINE 900099 2308544 2308544 QUALITY CARE INITIATIV 900099 608072 608072 CENTER FOR EFFECTIVE C 900099 298147 298147 COMMISSIONERS ASSOC. I 900099 167785 167785 108604 108604 14518097 168989 4256 164733 7896 0 7896 7896 7896 497874 541324 -43450 -43450 -43450 74130 612621 251781 -177651 -177651 PARKING FEES 812930 68948 68948 MISCELLANEOUS 900099 47180 47180 116128 16013840 14518097 4256 67656 518786 518786 9970690 8902800 873901 193989 429264 372690 48519 8055 1224847 1063421 138443 22983 839400 712545 111336 15519 106140 28490 77650 93461 93461 41790 41790 244451 134817 100923 8711 14831 2418 12000 413 149274 12377 102426 34471 18372 18372 625109 576527 45322 3260 120933 82515 34228 4190 22181 22129 52 695177 663508 28564 3105 122121 88181 33833 107 OTHER PROGRAM SERVICES 312293 312293 CLIENT AND CAREGIVERS R 251328 251328 SUPPLIES 239582 239582 MEALS 136548 134741 1787 20 365070 268353 82803 13914 16541648 13846586 2386273 308789 1172155 1698424 85055 5100 2438438 2419413 144320 264900 27058409 9577157 17925478 17481252 7321882 7408033 1307975 1266650 30395303 30543772 1113826 1492377 191067 209713 783891 681038 43903 41488 2132687 2424616 X 26549954 26466082 977106 914496 735556 738578 28262616 28119156 30395303 30543772 -527808 384348 0 X 0 1 X 1 1 1 X 3584753 2257439 1103094 989863 1423831 9358980 3584753 2257439 1103094 989863 1423831 9358980 9358980 175234 216225 182088 194767 172629 940943 2848 4256 7104 112876 70552 145745 89272 190258 608703 10915730 60326112 0.85740 0.88890 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME SPECIAL EVENTS INCOME PARKING FEES 7304215 53216 416856 497872 7276415 7044958 4618 817029 562390 7304215 7795089 3790 -212977 540944 7044958 8272788 8835 -140950 345584 7795089 7440840 0 1151474 319526 8272788 0.85320 0.10150 0.04530 0 0 1520000 1520000 23871752 8039845 15831907 1666657 1537312 129345 17481252 EMPLOYEE WITHHOLDINGS AND OTHER LIABILITES 41488 41488 X 16608179 384348 384348 16223831 41790 -251781 -209991 16013840 16751639 251781 251781 16499858 41790 41790 16541648 PART V, LINE 4: THE ORGANIZATION'S INTENDED USES OF ITS ENDOWMENT FUNDS IS TO SUPPORT ITS OPERATIONS THAT ARE IN FURTHERANCE OF ITS EXEMPT PURPOSE. PART X, LINE 2: THE CENTER FOLLOWS FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE CENTER RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE CENTER'S TAX POSITIONS AND CONCLUDED THAT THE CENTER HAD NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF JUNE 30, 2018 AND 2017. THE CENTER WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2015. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES RECORDED ON FORM 990, PART VIII, LINE 8B -251,781. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES RECORDED ON FORM 990, PART VIII, LINE 8B 251,781. RODMAN RIDE 73265 73265 9258 GOLF TOURNAMENT 101090 82910 18180 23210 17195 1 512396 456446 55950 30770 61801 51903 57644 686751 612621 74130 53980 61801 51903 84097 251781 -177651 X X X 0 0 0 1 0 0 0 1 0 ROBERT FRANKS PRESIDENT & CEO 286622 0 44592 0 0 0 21600 0 27612 0 380426 0 0 0 ALAN KAYE VP OF FINANCE & OPERATIONS 160462 0 3500 0 0 0 13670 0 19883 0 197515 0 0 0 JAMES F PRINCE DIRECTOR, THE MANVILLE SCHOOL 137310 0 10000 0 0 0 11989 0 2556 0 161855 0 0 0 DANIEL CHERON DIR. OF TRAINING & ASST.CLINICAL DIR 114875 0 3000 0 0 0 9963 0 25760 0 153598 0 0 0 SUE WOODWARD DIRECTOR OF CLINICAL SERVICES 114349 0 2500 0 0 0 10146 0 29186 0 156181 0 0 0 PART I, LINE 5 THE CEO'S EMPLOYMENT AGREEMENT ENTITLES HIM TO AN INCENTIVE BONUS OF 1% OF NON-BUDGETED ANNUAL REVENUE FROM GRANTS OR CONTRACTS RECEIVED BY JBCC. THE AMOUNT IS INCLUDED IN PART II, B(II). PART I, LINE 7 THE BONUS FOR THE CEO WAS DETERMINED BASED ON HIS PERFORMANCE AND UNDER THE DISCRETION OF THE BOARD MEMBERS OF THE EXECUTIVE COMMITTEE. THE BONUS FOR THE VP OF FINANCE & OPERATIONS, DIRECTOR OF THE MANVILLE SCHOOL, PRINCIPAL OF THE MANVILLE SCHOOL, DIRECTOR OF TRAINING & ASSISTANT CLINICAL DIRECTOR, AND DIRECTOR OF CLINICAL SERVICES WERE BASED ON THE INDIVIDUALS REACHING AGREED UPON PROGRAM GOALS FOR FY 17 UNDER THE DISCRETION OF MANAGEMENT OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WORKS WITH AN OUTSIDE ACCOUNTANT TO PREPARE THE FORM 990. THE VP OF FINANCE & OPERATIONS REVIEWS THE ENTIRE DRAFT RETURN IN DETAIL AND PROVIDES COMMENTS. THE REVISED RETURN IS REVIEWED BY THE VP OF FINANCE & OPERATIONS WITH THE FINANCE COMMITTEE. ONCE THE RETURN IS APPROVED BY THE FINANCE COMMITTEE, AN ELECTRONIC COPY OF THE FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNANCE & NOMINATING COMMITTEE IS RESPONSIBLE FOR REGULARLY AND CONSISTENTLY MONITORING THE POLICY. EACH TRUSTEE, OFFICER, AND SENIOR EMPLOYEE (SENIOR EMPLOYEE DEFINED AS AN EMPLOYEE WITH SIGNING AUTHORITY) FILLS OUT A DETAILED ANNUAL DISCLOSURE FORM WHICH IS REVIEWED BY THE GOVERNANCE & NOMINATING COMMITTEE. ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE COMMITTEE AND BOARD CHAIR AND BROUGHT BEFORE THE FULL BOARD OF TRUSTEES, IF IT IS DETERMINED THAT A CONFLICT EXISTS. AT BOARD OF TRUSTEES MEETINGS, IF A TRUSTEE IS IDENTIFIED AS HAVING A CONFLICT ON A PARTICULAR TRANSACTION AND/OR VOTE, THE PERSON WITH A CONFLICT RECUSES HIMSELF OR HERSELF FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION AND/OR VOTE IN QUESTION. THE CONFLICT REVIEW COMMITTEE REVIEWS, AND WILL MAKE A DETERMINATION REGARDING, ANY POTENTIAL CONFLICTS OF EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FUNCTIONS AS THE COMPENSATION COMMITTEE, AND IS CHARGED WITH SETTING THE COMPENSATION FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER IN ACCORDANCE WITH THE SAFE HARBOR PROVISIONS OF TREASURY REGULATION 53.4958-6. THE COMMITTEE MAKES USE OF MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES. COMPENSATION FOR OTHER POSITIONS WITHIN THE ORGANIZATION IS ESTABLISHED BY THE HIRING MANAGER, IN CONSULTATION WITH THE DIRECTOR OF HUMAN RESOURCES AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS, USING MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES AS WELL AS CURRENT INFORMATION FROM COMPARABLE COMMUNITY SOURCES. SENIOR LEADERSHIP SALARIES ARE DETERMINED AND APPROVED BY THE PRESIDENT AND CHIEF EXECUTIVE OFFICER USING MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES AS WELL AS CURRENT INFORMATION FROM COMPARABLE COMMUNITY SOURCES. THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS AND KEEPS RECORDS OF ALL THE COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS MADE AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART VIII, LINE 1C AND 8 AND SCHEDULE G, PART II: THE GROSS INCOME GENERATED FROM THE FUNDRAISING EVENTS TOTALS $686,751. WITHIN THIS GROSS INCOME, $612,621 REPRESENTS CONTRIBUTION INCOME, WHICH IS BEING REPORTED SEPARATELY WITH OTHER CONTRIBUTION INCOME ON FORM 990, PART VIII, LINE 1. THE NET INCOME, INCLUDING CONTRIBUTION INCOME, FROM THE FUNDRAISING EVENTS IS EQUAL TO $434,970.