2019-05-02T19:22:21-05:00 2018-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2017-07-01 043461434 COMMUNITY RESOURCES FOR JUSTICE INC COMM 6174822520 355 BOYLSTON STREET BOSTON MA 02116 RICHARD J MCCROSSAN VP & CFO 6174822520 2019-05-02 1 LYNNE JOHNSON P00757336 6179129000 X 66.98.98.9 2019-05-02 17:59:12 ED P 5837E489D0C734E44D338F375906E7505D387869 80A56547EDB5E2BF0711BF7CB6211EB1BC4D6842 2017 2019-02-21 02:37:17Z JOHN J LARIVEE 355 BOYLSTON STREET BOSTON MA 02116 51407630 0 X WWW.CRJ.ORG X 1999 MA COMMUNITY RESOURCES FOR JUSTICE, INC. ("CRJ") CHANGES LIVES AND STRENGTHENS COMMUNITIES BY ADVANCING POLICY AND DELIVERING INDIVIDUALIZED SERVICES THAT PROMOTE SAFETY, JUSTICE AND INCLUSION. 18 18 898 77 -13561 0 157742 176206 44329479 45784654 398323 557520 197949 295057 45083493 46813437 0 0 0 0 31058861 31032044 0 0 36582 14125330 14752604 45184191 45784648 -100698 1028789 31778210 32209133 15390006 14544996 16388204 17664137 X COMMUNITY RESOURCES FOR JUSTICE, INC. CHANGES LIVES AND STRENGTHENS COMMUNITIES BY ADVANCING POLICY AND DELIVERING INDIVIDUALIZED SERVICES THAT PROMOTE SAFETY, JUSTICE AND INCLUSION. 0 1 23738459 27051253 COMMUNITY STRATEGIES - MASSACHUSETTS (CSMA), A DIVISION OF COMMUNITY RESOURCES FOR JUSTICE, PROVIDES COMPREHENSIVE COMMUNITY BASED RESIDENTIAL, VOCATIONAL AND CLINICAL SERVICES IN A HIGHLY SUPERVISED THERAPEUTIC ENVIRONMENT TO DUALLY DIAGNOSED INDIVIDUALS WITH BEHAVIORAL CHALLENGES. SINCE ITS INCEPTION IN 1993, THE PROGRAM HAS EVOLVED INTO A SPECIALIZED SERVICE PROVIDER WITH UNIQUE EXPERTISE IN SERVING INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND PSYCHIATRIC DISORDERS, AS WELL AS THOSE WITH PAST INVOLVEMENT IN THE CRIMINAL JUSTICE SYSTEM. WITH AN EMPHASIS ON UTILIZING POSITIVE BEHAVIORAL SUPPORTS (PBS), THE GOAL OF CSMA IS TO PROVIDE THESE INDIVIDUALS WITH THE OPPORTUNITY TO LIVE HAPPILY AND COMFORTABLY WITHIN THE COMMUNITY WHILE MAINTAINING A SAFE, HIGH QUALITY AND COST EFFECTIVE PROGRAM.CSMA OPERATES THIRTY-SIX HOMES AND THIRTY-THREE SHARED LIVING ARRANGEMENTS IN 28 COMMUNITIES. PRESENTLY, THE PROGRAM'S PRIMARY FUNDING SOURCE IS THE MASSACHUSETTS DEPARTMENT OF DEVELOPMENTAL SERVICES. FUNDING IS ALSO PROVIDED BY THE DEPARTMENT OF MENTAL HEALTH, DEPARTMENT OF CHILDREN AND FAMILIES AND OUT-OF-STATE AGENCIES. CSMA MAINTAINS THE SAFETY OF OUR INDIVIDUALS AND MEMBERS OF THE COMMUNITY WHILE TEACHING INDIVIDUALS THE SKILLS THEY NEED TO FUNCTION MORE INDEPENDENTLY. WE ARE SUCCESSFUL WHEN INDIVIDUALS LEARN NECESSARY SOCIAL AND LIFE SKILLS, HAVE GREATER OPPORTUNITIES FOR INCLUSION IN THE COMMUNITY, SECURE MEANINGFUL EMPLOYMENT AND REQUIRE LESS EXTERNAL STRUCTURE. WE PROVIDE A CONTINUUM OF SUPPORTS - RANGING FROM GROUP PROGRAMS WITH 24/7 SUPERVISION, THROUGH SHARED LIVING WITH A HOME PROVIDER, TO CASE MANAGEMENT WHERE THE INDIVIDUAL LIVES INDEPENDENTLY WITH MINIMAL SUPPORTS. WE HAVE BEEN SUCCESSFUL IN SUPPORTING INDIVIDUALS MOVE INTO SITUATIONS OF GREATER INDEPENDENCE. IN THE LAST TWO YEARS, WE HAVE TRANSITIONED A NUMBER OF INDIVIDUALS FROM GROUP HOME PROGRAMS INTO SHARED LIVING HOMES. IN THE LAST FEW YEARS, WE HAVE CONTINUED TO SEE AN INCREASE IN THE NUMBER OF INDIVIDUALS WHO HAVE OBTAINED AND SUCCESSFULLY MAINTAINED COMPETITIVE EMPLOYMENT IN THE COMMUNITY AND/OR WHO HAVE REQUIRED LESS FORMAL JOB COACHING TO BE SUCCESSFUL. OUR INDIVIDUALS INCREASINGLY ATTEND COMMUNITY COLLEGE, FORMALLY STUDY FOR THEIR GED, TAKE VOCATIONAL CLASSES, AND ATTEND RELIGIOUS STUDY CLASSES. MANY MORE OF OUR INDIVIDUALS HAVE DEVELOPED QUALITY PERSONAL RELATIONSHIPS WITH MEMBERS OF THE COMMUNITY. THIS INCREASED COMMUNITY INVOLVEMENT HAS BEEN ACCOMPANIED BY A HIGH LEVEL OF DEMONSTRATED PROACTIVE SOCIAL SKILLS, COMMUNITY AWARENESS, AND SAFE BEHAVIOR. 8271964 9308455 SOCIAL JUSTICE SERVICES (SJS) CONSISTS OF ADULT COMMUNITY-BASED RE-ENTRY PROGRAMS FOR MEN AND WOMEN RETURNING HOME FROM INCARCERATION AND A RESIDENTIAL PROGRAM FOR YOUNG ADULTS IN THE SOCIAL SERVICE SYSTEM. AS WITH ALL OF CRJ'S PROGRAMS, SJS SERVICES ADHERE TO OUR TREATMENT CULTURE PHILOSOPHY, AND ITS GUIDING PRINCIPLES WHICH APPLY TO STAFF AND CLIENTS ALIKE: WE WELCOME CHANGE; WE LISTEN; WE FOCUS ON BEHAVIOR; AND WE OFFER CHOICES.CRJ'S ADULT COMMUNITY-BASED RE-ENTRY PROGRAMS PROVIDE SERVICES TO MEN AND WOMEN WHO ARE INVOLVED WITH FEDERAL, STATE, OR COUNTY CORRECTIONAL SYSTEMS, PAROLE OR PROBATION AGENCIES. USING EVIDENCE BASED INTERVENTIONS, OUR GOAL IS TO ASSIST OUR CLIENTS TO RE-ENTER THEIR COMMUNITIES AS PRODUCTIVE AND CONTRIBUTING CITIZENS. BASED ON A COMPREHENSIVE RISK NEED RESPONSIVITY ASSESSMENT, OUR PROGRAMS PROVIDE EMPLOYMENT, HOUSING, ADDICTIONS, FAMILY SUPPORT, COUNSELING AND TREATMENT SERVICES AND REFERRALS. WORKING WITH NEARLY 1,000 RESIDENTS PER YEAR, CRJ'S ADULT PROGRAMS OFFER A BALANCE OF SUPERVISION, STRUCTURE AND SUPPORT. THE INTENT IS TO ENABLE THESE MEN AND WOMEN TO BREAK OUT OF THE CYCLE OF GANGS, CRIME, AND INCARCERATION, AND CREATE A NEW CYCLE OF PERSONAL RESPONSIBILITY AND POSITIVE COMMUNITY ENGAGEMENT. CRJ'S PROVIDES RESIDENTIAL SERVICES FOR YOUNG ADULT MEN AGING OUT OF THE SUPERVISION OF THE DEPARTMENT OF CHILDREN AND FAMILIES WITH COMPLEX CLINICAL NEEDS. AGED 18-22 THESE YOUNG MEN EXHIBIT CHALLENGING BEHAVIORS DUE TO TRAUMA-BASED DIAGNOSIS, COGNITIVE DISABILITIES, OR INTELLECTUAL CHALLENGES. THEY MAY BE ELIGIBLE FOR DMH OR DDS ADULT SERVICES AT THE AGE OF 22. OUR PROGRAM USES A STRENGTH-BASED, PERSON-CENTERED APPROACH, IDENTIFYING OUR RESIDENTS' STRENGTHS, AND ABILITIES AND IMPLEMENTS INTERVENTIONS TO BUILD ON THOSE STRENGTHS WITH AN ULTIMATE GOAL OF SKILL ATTAINMENT NECESSARY TO LIVE A HEALTHY AND PRODUCTIVE LIFE, AND THE ACHIEVEMENT OF THEIR FULL POTENTIAL. EDUCATION SUPPORT AND ENRICHMENT SERVICES ARE PROVIDED TO ALL SJS PROGRAMS. LIFE SKILLS, EDUCATIONAL AND CREATIVE ARTS GROUPS AND CLASSES, MENTORS FROM LOCAL COLLEGES AND UNIVERSITIES AND A VARIETY OF OTHER PROGRAMMING IS PROVIDED TO OUR RESIDENTS. ADDITIONALLY, STAFF TRAINING ACTIVITIES INCLUDE: BASIC TRAINING FOR NEWLY HIRED STAFF, RISK NEED RESPONSIVITY ASSESSMENT CERTIFICATION, SPECIFIC EVIDENCE BASED INTERVENTION CURRICULA, AND FIRST AID ARE PROVIDED. ONGOING BOOSTER SESSIONS ARE COORDINATED ON A MONTHLY BASIS TO ENSURE COMPETENCY. 5418239 6077494 THE CRIME & JUSTICE INSTITUTE (CJI) AT COMMUNITY RESOURCES FOR JUSTICE WORKS WITH LOCAL, STATE AND FEDERAL GOVERNMENT AGENCIES AND CRIMINAL JUSTICE ORGANIZATIONS TO IMPROVE PUBLIC SAFETY AND THE DELIVERY OF JUSTICE THROUGHOUT THE COUNTRY. CJI OFFERS INNOVATIVE APPROACHES, UNBIASED ISSUE ANALYSIS, AND A CLIENT-CENTERED APPROACH TO AGENCIES IN THE SAFETY AND JUSTICE SECTORS. CJI ASSISTS ORGANIZATIONS ACHIEVE BETTER, MORE COST-EFFECTIVE RESULTS FOR THE COMMUNITIES THEY SERVE RELYING ON THE BEST RESEARCH AND EVIDENCE AND DATA - TO DEFINE THE ISSUE, THE APPROACH AND COMMUNICATE THE RESULTS. CJI HAS PROVEN EXPERTISE IN LEGISLATIVE AND POLICY, IMPLEMENTATION AND TRAINING, AS WELL AS STANDARDS AND ACCREDITATION. CJI'S TEAM HAS EXPERIENCE AND SUCCESS DEVELOPING EVIDENCE-BASED, DATA-DRIVEN POLICIES, MANAGING COMPLEX PROCESSES WITH DIVERSE STAKEHOLDERS, AND DRIVING SYSTEMS-LEVEL ORGANIZATIONAL CHANGE IN ALL ASPECTS OF THE SECTOR FROM POLICING, PRETRIAL, SENTENCING, COMMUNITY AND RESIDENTIAL CORRECTIONS AND RESTRICTIVE HOUSING. 2519950 2665487 COMMUNITY STRATEGIES - NEW HAMPSHIRE (CSNH) IS A DIVISION OF COMMUNITY RESOURCES FOR JUSTICE PROVIDING A HIGH QUALITY, CONTINUUM OF COMMUNITY-BASED, INDIVIDUALIZED SERVICES AND SUPPORTS FOR PERSONS WITH SPECIAL PSYCHIATRIC, DEVELOPMENTAL, BEHAVIORAL AND OTHER COMPLEX NEEDS. CRJ IN NEW HAMPSHIRE HAS EXTENSIVE EXPERIENCE AND STRONG REPUTATIONS IN SUCCESSFULLY SERVING PEOPLE WITH DUAL DIAGNOSIS AND CHALLENGING BEHAVIORS.THE DRIVING FORCE OF OUR WORK IS TO INCREASE THE LEVEL OF INDEPENDENCE AND QUALITY OF LIFE FOR THE PEOPLE WE SERVE, SUPPORT AND ASSIST IN COMMUNITY INCLUSION AND ENSURE THAT THEY ARE ACTIVE MEMBERS OF THEIR COMMUNITY. MOST OF THE INDIVIDUALS WE SUPPORT LIVE WITH CHRONIC CONDITIONS AND COMPLEX CHALLENGES THAT SEVERELY LIMIT THEIR ABILITY TO FUNCTION INDEPENDENTLY. THROUGH CSNH'S MODELS OF CARE, OUR STAFF PROVIDES A BALANCED MIX OF SUPPORT, SUPERVISION, TREATMENT AND PROGRESSIVE FREEDOM, WHICH BUILDS UPON THE STRENGTHS OF OUR CONSUMERS, EMPOWERS THEM WITH CONFIDENCE TO WORK TOWARDS GREATER INDEPENDENCE AND THEIR PERSONAL GOALS, AND PROMOTES THEIR SUCCESSFUL AND CONSTRUCTIVE INCLUSION INTO SOCIETY. OUR EXPERTISE HAS ALLOWED MANY PEOPLE WHO WOULD HAVE BEEN LIVING IN INSTITUTIONAL SETTINGS THE OPPORTUNITY TO LIVE IN THE COMMUNITY IN LESS RESTRICTIVE SETTINGS. OUR SERVICES, WHICH INCLUDE COMMUNITY PARTICIPATION SERVICES (CPS), OUTREACH, 24/7 RESIDENTIAL SUPPORTS, IN HOME-BASED ENHANCED FAMILY CARE SETTINGS, CLINICAL SERVICES (GROUP AND INDIVIDUAL), RESPITE SERVICES, AND A WIDE RANGE OF WRAPAROUND SUPPORTS -- ALL OF WHICH ARE DESIGNED TO BE REALISTIC AND FLEXIBLE, IN A MANNER THAT CAN BE SEAMLESSLY ADJUSTED TO THE ONGOING EVOLUTION OF EACH PERSON AND HIS/HER FAMILY'S NEEDS. 704577 681965 COMMUNITY STRATEGIES - CONNECTICUT (CSCT), A DIVISION OF COMMUNITY RESOURCES FOR JUSTICE, PROVIDED COMPREHENSIVE COMMUNITY BASED RESIDENTIAL, VOCATIONAL AND CLINICAL SERVICES IN A HIGHLY SUPERVISED THERAPEUTIC ENVIRONMENT TO DUALLY DIAGNOSED INDIVIDUALS WITH BEHAVIORAL CHALLENGES. CRJ CHOSE TO DISCONTINUE OPERATIONS IN CT EFFECTIVE OCTOBER 1, 2017. SINCE ITS INCEPTION IN 2012, THE PROGRAM HAD EVOLVED INTO A SPECIALIZED SERVICE PROVIDER WITH UNIQUE EXPERTISE IN SERVING INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND PSYCHIATRIC DISORDERS, AS WELL AS THOSE WITH PAST INVOLVEMENT IN THE CRIMINAL JUSTICE SYSTEM. THE GOAL OF CSCT WAS TO PROVIDE THESE INDIVIDUALS WITH THE OPPORTUNITY TO LIVE HAPPILY AND COMFORTABLY WITHIN THE COMMUNITY WHILE MAINTAINING A SAFE, HIGH QUALITY AND COST EFFECTIVE PROGRAM.CSCT OPERATED FOUR HOMES CONNECTICUT COMMUNITIES AND PROVIDED SERVICES TO INDIVIDUALS RESIDING IN THEIR OWN HOMES. THE PROGRAM'S PRIMARY FUNDING SOURCE WAS THE CONNECTICUT DEPARTMENT OF DEVELOPMENTAL SERVICES. CSCT MAINTAINED THE SAFETY OF OUR INDIVIDUALS AND MEMBERS OF THE COMMUNITY WHILE TEACHING INDIVIDUALS THE SKILLS THEY NEEDED TO FUNCTION MORE INDEPENDENTLY. WE WERE SUCCESSFUL WHEN INDIVIDUALS LEARNED THE NECESSARY SOCIAL AND LIFE SKILLS, HAVE GREATER OPPORTUNITIES FOR INCLUSION IN THE COMMUNITY, GET MEANINGFUL EMPLOYMENT AND REQUIRE LESS EXTERNAL STRUCTURE. OUR INDIVIDUALS INCREASINGLY ATTENDED COMMUNITY COLLEGE, FORMALLY STUDIED FOR THEIR GED, TOOK VOCATIONAL CLASSES AND WORKED TOWARDS COMPETITIVE EMPLOYMENT IN THE COMMUNITY. MANY MORE OF OUR INDIVIDUALS HAD DEVELOPED QUALITY PERSONAL RELATIONSHIPS WITH MEMBERS OF THE COMMUNITY. THIS INCREASED COMMUNITY INVOLVEMENT HAD BEEN ACCOMPANIED BY A HIGH LEVEL OF DEMONSTRATED PROACTIVE SOCIAL SKILLS, COMMUNITY AWARENESS, AND SAFE BEHAVIOR. 3224527 3347452 40653189 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 151 0 1 898 1 1 1 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA CA NY CT NH X RICHARD J MCCROSSAN 6174822520 355 BOYLSTON STREET BOSTON MA 02116 SCOTT HARSHBARGER CHAIRMAN 0.50 X X 0 0 0 GERALD K KELLEY ESQ CO-VICE CHAIR 0.50 X X 0 0 0 THOMAS J DESIMONE TREASURER 0.50 X X 0 0 0 CARLOS FEBRES-MAZZEI DIRECTOR 0.50 X 0 0 0 TIM CABOT DIRECTOR 0.50 X 0 0 0 JOSEPH C CARTER CO-VICE CHAIR 0.50 X X 0 0 0 ANNETTE HANSON MD MBA DIRECTOR 0.50 X 0 0 0 ELLEN M LAWTON JD CLERK 0.50 X X 0 0 0 JAMES G MARCHETTI DIRECTOR 0.50 X 0 0 0 PETER PATCH DIRECTOR 0.50 X 0 0 0 GERRY MORRISSEY DIRECTOR 0.50 X 0 0 0 NENI SANDRA ODIAGA DIRECTOR 0.50 X 0 0 0 SANDRA BEST BAILLY MSW DIRECTOR 0.50 X 0 0 0 ROY L AUSTIN JR DIRECTOR 0.50 X 0 0 0 HONORABLE MARGOT BOTSFORD DIRECTOR 0.50 X 0 0 0 JAMOUL CELEY DIRECTOR 0.50 X 0 0 0 PETER TAMM DIRECTOR 0.50 X 0 0 0 HONORABLE JAMES F MCHUGH DIRECTOR 0.50 X 0 0 0 JOHN J LARIVEE PRESIDENT & CEO 40.00 X 340157 0 27790 ELLEN DONNARUMMA VICE PRESIDENT, JUSTICE SERVICES 40.00 X 159928 0 15826 RICHARD J MCCROSSAN VICE PRESIDENT & CFO 40.00 X 194308 0 34224 CHRISTINE M COLE VP & EXECUTIVE DIRECTOR 40.00 X 153940 0 16383 WILLIAM H AMES LICSW VP DISABILITY SVCS. 40.00 X 153650 0 30242 CINDY A KASSANOS DIRECTOR OF FISCAL OPERATIONS 40.00 X 125955 0 12720 JOHN F ROGERS DIRECTOR OF FACILITIES 40.00 X 116532 0 8695 LEN ENGEL DIR. OF POLICY & CAMPAIGNS, CJI 40.00 X 131691 0 3626 BARBARA PIERCE PARKER DIRECTOR OF JUSTICE INITIATIVES, CJI 40.00 X 127347 0 12991 JIMMY WANG DIRECTOR OF IT 40.00 X 110707 0 29068 PAUL G SWINDLEHURST VP & CAO (UNTIL JUNE 2017) 40.00 X 118093 0 12971 1732308 0 204536 13 1 1 0 THE BURKE GROUP FIVE BIRCH STREET SUITE 1 WILMINGTON MA 01887 CONSTRUCTION AND RENOVATION 517684 MARC LETOURNEAU 15 GLEASON ROAD SHREWSBURY MA 01545 CONSTRUCTION AND RENOVATION 141371 CERIDIAN CORPORATION PO BOX 10989 NEWARK NJ 07193 PAYROLL PROCESSING 134768 RSM US LLP 331 W 3RD ST STE 200 DAVENPORT IA 52801 AUDIT AND TAX SERVICES 119032 4 176206 176206 PROGRAM SERVICE FEES 611710 45414238 45414238 CONSULTING 624100 370416 370416 45784654 189999 189999 358272 214579 143693 143693 -13561 157254 4423640 323495 4004614 375000 419026 -51505 367521 367521 GAIN ON INVOLUNTARY CONVERSION 900099 150153 150153 MISCELLANEOUS INCOME 900099 1211 1211 151364 46813437 45785865 -13561 864927 1322943 560304 762639 23415847 21810746 1593477 11624 392102 362381 29344 377 2816971 2327260 488000 1711 3084181 2795500 287281 1400 2024 1826 198 27874 27874 80385 80385 61380 18000 43380 40711 40711 3387107 3163920 223187 52679 7837 43997 845 489644 315236 168964 5444 419828 135703 276330 7795 3765016 3291584 468157 5275 2495048 2392354 102666 28 49607 31775 17832 29400 29400 1181629 1003083 177064 1482 158747 85204 73482 61 MEALS 1385451 1385451 PROGRAM SUPPLIES AND MA 498475 498475 MEDICAL AND PHARMACY 273245 273245 OTHER PROGRAM EXPENSES 209362 158530 50747 85 144992 36601 108134 257 45784648 40653189 5094877 36582 1134534 1537256 6704246 6673769 17192 511522 504503 30509693 14094406 16290067 16415287 6555081 6748518 47830 565568 281970 31778210 32209133 3058560 3725980 325693 167327 5745000 5545000 3945512 4237972 2315241 868717 15390006 14544996 X 16388204 17649137 0 15000 16388204 17664137 31778210 32209133 X 1028789 -78983 326127 X 0 1 X 1 1 1 X 209719 275347 218547 157742 176206 1037561 37401887 39872020 42353782 44330260 45785865 209743814 37611606 40147367 42572329 44488002 45962071 210781375 10000 20000 30000 20000 25079 105079 0 10000 20000 30000 20000 25079 105079 210676296 550594 594513 639454 560544 533625 2878730 550594 594513 639454 560544 533625 2878730 24520 18360 19295 62175 38186720 40760240 43231078 45048546 46495696 213722280 0.98570 0.98440 0.01350 0.01450 X 0 1 0 0 0 0 0 0 1 104190 104190 0 PART II-B, LINE 1: CRJ PAID SOME OF ITS EMPLOYEES TO EDUCATE AND ADVISE LEGISLATORS ON EXISTING PRACTICES AND POLICY AS WELL AS POLICY CHANGES INCLUDED IN LEGISLATION. THIS INCLUDED DIRECT AND INDIRECT CONTACT WITH LEGISLATORS AND STAFF. CRJ ALSO PAID A LOBBYING FIRM FOR TO SUPPORT THESE EFFORTS. 2562687 2562687 24620958 12510451 12110507 347961 199962 147999 1450954 1187834 263120 1527133 196159 1330974 16415287 INTEREST RATE SWAP AGREEMENT OBLIGATION 770697 DEPOSITS AND OTHER LIABILITIES 98020 868717 X 47405590 -78983 130430 326127 377574 47028016 -214579 -214579 46813437 46129657 130430 214579 345009 45784648 0 45784648 PART X, LINE 2: THE AGENCY 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 AGENCY 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 TAXING AUTHORITIES. MANAGEMENT EVALUATED THE AGENCY'S TAX POSITIONS AND CONCLUDED THAT THE AGENCY HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE AGENCY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2015. THE AGENCY WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT OBLIGATION 326,127. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6B -214,579. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6B 214,579. X 1 0 X X X X X 1 0 0 0 0 0 0 0 0 JOHN J LARIVEE PRESIDENT & CEO 320242 0 0 0 19915 0 23052 0 4738 0 367947 0 0 0 ELLEN DONNARUMMA VICE PRESIDENT, JUSTICE SERVICES 157200 0 0 0 2728 0 12750 0 3076 0 175754 0 0 0 RICHARD J MCCROSSAN VICE PRESIDENT & CFO 185816 0 0 0 8492 0 7840 0 26384 0 228532 0 0 0 CHRISTINE M COLE VP & EXECUTIVE DIRECTOR 152945 0 0 0 995 0 5050 0 11333 0 170323 0 0 0 WILLIAM H AMES LICSW VP DISABILITY SVCS. 151839 0 0 0 1811 0 6380 0 23862 0 183892 0 0 0 PAUL G SWINDLEHURST VP & CAO (UNTIL JUNE 2017) 99186 0 0 0 18907 0 3832 0 9139 0 131064 0 0 0 PART I, LINE 1A TAX GROSS-UPS PAID IN $6,116 IN RELATION TO THE EMPLOYER CONTRIBUTION TO SEC. 457B PLAN FOR JOHN LARIVEE, PRESIDENT & CEO. ALSO, THERE WERE TAX GROSS-UP PAYMENTS MADE FOR THE LONG TERM CARE INSURANCE FOR THE PRESIDENT AND HIS SPOUSE AND LIFE INSURANCE FOR THE PRESIDENT. THE TOTAL AMOUNT WITH THE TAX GROSS-UPS IS $7,488. THIS AMOUNT IS TAXABLE AND REPORTED ON JOHN'S 2017 W-2. THE AMOUNTS ARE INCLUDED ON 990, PART VII, COLUMN D AND SCHEDULE J, PART II, COLUMN B(III). PART I, LINE 4A PAUL SWINDLEHURST LEFT THE POSITION IN JUNE 2017. HE RECEIVED A $18,115 SEVERANCE PAYMENT FOR THE CALENDAR YEAR 2017 AND IT IS REPORTED IN PART II, COLUMN (B)(III). THE SEVERANCE ARRANGEMENT INCLUDED 6-WEEKS PAY AND CONTINUED HEALTH INSURANCE COVERAGE THROUGH DECEMBER 31, 2017 IN RETURN FOR GENERAL RELEASE AND AGREEMENT ON NON-DISPARAGEMENT. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RDT9 2010-04-01 7240000 TO CURRENTLY REFUND PRIOR ISSUE 0 0 0 A 1695000 7240000 7095200 144800 1 0 1 1 A 0 0 0 0 0 1 0.04670 1 0 A 0 0 1 0 1 1 RBS CITIZENS NA 25.000000000000 0 0 0 0 0 A 0 SCHEDULE K, PART III, LINE 8A AND 8C: THE ORGANIZATION CLOSED ON THE AGREEMENT WITH THE IRS IN MARCH, 2015 RELATING TO THE SALE OF TWO PROPERTIES ORIGINALLY FINANCED OR RENOVATED WITH TAX EXEMPT PROCEEDS. REMEDIAL ACTION UNDER TREAS. REG. 1.141-12(D) WAS ALSO TAKEN WITH THE SALE OF ANOTHER PROPERTY DURING FY15. FORM 990, PART III, LINE 3 CRJ DISCONTINUED OPERATIONS IN ITS COMMUNITY STRATEGIES - CONNECTICUT (CSCT) PROGRAM EFFECTIVE OCTOBER 1, 2017. SINCE ITS INCEPTION IN 2012, THE PROGRAM HAD EVOLVED INTO A SPECIALIZED SERVICE PROVIDER WITH UNIQUE EXPERTISE IN SERVING INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND PSYCHIATRIC DISORDERS, AS WELL AS THOSE WITH PAST INVOLVEMENT IN THE CRIMINAL JUSTICE SYSTEM. THE GOAL OF CSCT WAS TO PROVIDE THESE INDIVIDUALS WITH THE OPPORTUNITY TO LIVE HAPPILY AND COMFORTABLY WITHIN THE COMMUNITY WHILE MAINTAINING A SAFE, HIGH QUALITY AND COST EFFECTIVE PROGRAM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TOP FINANCIAL OFFICIAL. ONCE ALL COMMENTS HAVE BEEN ADDRESSED, A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL ON BEHALF OF THE BOARD ONCE APPROVED BY THE FINANCE COMMITTEE, THE FINAL FORM 990 IS DISTRIBUTED TO THE FULL BOARD VIA E-MAIL AND THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CRJ HAS PUBLISHED AND DISSEMINATED TO THE BOARD A DETAILED POLICY REGARDING CONFLICT OF INTEREST AND REVIEWS AND ENFORCES COMPLIANCE WITH THE SAME ON AN ANNUAL BASIS. EACH MEMBER OF THE BOARD HAS A FIDUCIARY RESPONSIBILITY TOWARD CRJ. THIS MEANS THAT BOARD MEMBERS MAY NOT HAVE AN INTEREST, PERSONAL OR BUSINESS, WHICH CONFLICTS WITH THE MISSION AND PURPOSE OF CRJ. IT ALSO MEANS THAT BOARD MEMBERS MUST ACT IN THE BEST INTERESTS OF CRJ WITH A VIEW TO ADVANCING ITS MISSION AND PURPOSE. EACH MEMBER OF THE BOARD MUST EXERCISE CAUTION IN ENTERING INTO ANY BUSINESS RELATIONSHIP WITH CRJ, AND THE BOARD MUST BE CAUTIOUS ABOUT ALLOWING CRJ TO ENTER INTO ANY SUCH RELATIONSHIP. SUCH TRANSACTIONS SHOULD NOT BE CONSUMMATED UNLESS THE BOARD DETERMINES THAT IT IS CLEARLY IN THE BEST INTERESTS OF CRJ. ACCORDINGLY, THE BOARD ADOPTS THE FOLLOWING PROCEDURES REGARDING CONFLICTS OF INTEREST. EACH MEMBER OF THE BOARD SHALL PROVIDE ADDITIONAL WRITTEN DISCLOSURES TO THE BOARD IF AND WHEN ADDITIONAL MATERIAL, FINANCIAL OR OTHER BENEFICIAL INTERESTS DEVELOP, AND IF AND WHEN ANY ADDITIONAL POTENTIAL CONFLICT OF INTEREST DEVELOPS. SUCH DISCLOSURE SHALL BE MADE ANNUALLY IN JUNE AND IN WRITING. SUCH DISCLOSURES SHALL BE MADE A MATTER OF CORPORATE RECORD, REFLECTED IN THE MINUTES OF MEETINGS AND RECORDS OF PROCEEDINGS, AND PROPERLY DISCLOSED IN FEDERAL AND STATE REGULATORY REPORTS. EACH MEMBER OF THE BOARD SHALL ABSTAIN FROM ANY BOARD ACTION OR ACTIVITY WHERE THERE IS A POTENTIAL FOR CONFLICT OF INTEREST. DIRECTORS ARE CONSIDERED TO BE IN A "CONFLICT OF INTEREST" WHENEVER THEY THEMSELVES, OR MEMBERS OF THEIR FAMILY, BUSINESS PARTNERS OR CLOSE PERSONAL ASSOCIATES, MAY PERSONALLY BENEFIT EITHER DIRECTLY OR INDIRECTLY, FINANCIALLY OR OTHERWISE, FROM THEIR POSITION ON THE BOARD. A DIRECTOR IN A CONFLICT OF INTEREST IS AN "INTERESTED PERSON." A CONFLICT OF INTEREST MAY BE "REAL", "POTENTIAL OR "PERCEIVED", BUT THE SAME DUTY TO DISCLOSE APPLIES TO EACH. FULL DISCLOSURE DOES NOT REMOVE A CONFLICT OF INTEREST. EACH MEMBER OF THE BOARD SHALL ANNUALLY DISCLOSE TO THE GOVERNANCE AND NOMINATIONS COMMITTEE OF THE BOARD ANY POTENTIAL CONFLICT OF INTEREST HE OR SHE MAY HAVE. SUCH DISCLOSURE SHALL IDENTIFY ANY MATERIAL, FINANCIAL OR OTHER BENEFICIAL INTEREST HELD BY THE MEMBER OR BY HIS OR HER IMMEDIATE FAMILY IN ORGANIZATIONS ENGAGED IN THE SAME BUSINESSES OR SERVICES AS CRJ, OR ENGAGED IN THE DELIVERY OF PRODUCTS OR SERVICES TO CRJ. EACH MEMBER OF THE BOARD SHALL PROVIDE ADDITIONAL WRITTEN DISCLOSURES TO THE GOVERNANCE AND NOMINATIONS COMMITTEE IF AND WHEN ADDITIONAL MATERIAL, FINANCIAL OR OTHER BENEFICIAL INTERESTS DEVELOP, AND IF AND WHEN ANY ADDITIONAL POTENTIAL OR ACTUAL CONFLICT OF INTEREST DEVELOPS. FORM 990, PART VI, SECTION B, LINE 15 CRJ HAS A COMPENSATION COMMITTEE THAT ANNUALLY REVIEWS AND PROVIDES RECOMMENDATIONS REGARDING THE COMPENSATION OF THE CEO. CRJ PERIODICALLY INVOLVES OUTSIDE COMPENSATION CONSULTANTS TO REVIEW THE ORGANIZATION'S COMPENSATION DATA AND TO CONDUCT A BENCHMARK ANALYSIS TO ASSESS THE COMPENSATION PRACTICES OF COMPARABLE POSITIONS FOUND IN THE EXTERNAL MARKETS. THE COMPENSATION COMMITTEE USES SUCH COMPENSATION ASSESSMENT, ADDITIONAL COMPENSATION DATA COMPILED FROM NUMEROUS, SIMILAR, NOT-FOR-PROFIT ORGANIZATIONS, AND THE CEO'S PERFORMANCE EVALUATIONS AND COMPENSATION HISTORY TO MAKE DELIBERATIONS AND RECOMMENDATIONS ON THE CEO'S COMPENSATION. FOLLOWING DISCUSSION BY THE COMMITTEE, AND UPON MOTION DULY MADE AND SECONDED, THE BOARD OF DIRETORS WOULD UNANIMOUSLY VOTE TO ACCEPT THE RECOMMENDATIONS OF THE COMPENSATION COMMITTEE. CRJ ALSO USES OUTSIDE COMPENSATION CONSULTANTS TO SURVEY DATA AND PROVIDE BENCHMARK ANALYSIS FOR OTHER OFFICERS. 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. IN ADDITION, THE FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT OBLIGATION 326,127.