ACRE FAMILY CHILD CARE INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: ACRE FAMILY CHILD CARE INC (EIN 04-3036200)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-05-13
IRS object ID: 201931339349306603
Schema version: 2018v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule G
Schedule I
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-05-13T08:51:43-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042917204	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ANSTISS & CO PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1115 WESTFORD STREET	AddressLine1Txt
City	LOWELL	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01851	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043036200	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ACRE FAMILY CHILD CARE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ACRE	BusinessNameControlTxt
Phone	9789375899	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	55 MIDDLE STREET NO 500	AddressLine1Txt
City	LOWELL	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	018521812	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BETHANY FITCH	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	9789375899	PhoneNum
Signature	2019-05-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAYNE A ANDREWS	PreparerPersonNm
PTIN	P00514653	PTIN
Phone	9784522500	PhoneNum
Preparation	2019-05-10	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.198.108.100	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-05-13	IPDt
IP Tm	09:24:02	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	5DE253DC89EBA1BF9846C404540280BF0D203077	AtSubmissionCreationDeviceId
At Submission Filing Device Id	E484EC64C7B3D30E68AE73DEBF7C72584DDACF22	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BETHANY FITCH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	55 MIDDLE STREET NO 500	AddressLine1Txt
City	LOWELL	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	018521812	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,569,983	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ACREFAMILY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	ACRE FAMILY CHILD CARE, INC.'S MISSION IS TO PROVIDE A PATHWAY FOR WOMEN TO ACHIEVE ECONOMIC INDEPENDENCE OPERATING HIGH QUALITY CHILD CARE BUSINESSES IN THEIR HOMES.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	21	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$3,080	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,104,454	PYContributionsGrantsAmt
CY Contributions Grants	$4,742,808	CYContributionsGrantsAmt
PY Program Service Revenue	$419,383	PYProgramServiceRevenueAmt
CY Program Service Revenue	$460,740	CYProgramServiceRevenueAmt
PY Investment Income	$48,766	PYInvestmentIncomeAmt
CY Investment Income	$29,245	CYInvestmentIncomeAmt
PY Other Revenue	$9,660	PYOtherRevenueAmt
CY Other Revenue	-$11,207	CYOtherRevenueAmt
PY Total Revenue	$4,582,263	PYTotalRevenueAmt
CY Total Revenue	$5,221,586	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,142	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$8,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,334,448	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,421,851	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$10,368	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,106,570	PYOtherExpensesAmt
CY Other Expenses	$3,538,072	CYOtherExpensesAmt
PY Total Expenses	$4,444,160	PYTotalExpensesAmt
CY Total Expenses	$4,967,923	CYTotalExpensesAmt
PY Revenues Less Expenses	$138,103	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$253,663	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,475,016	TotalAssetsBOYAmt
Total Assets EOY	$2,758,710	TotalAssetsEOYAmt
Total Liabilities BOY	$389,098	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$496,954	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,085,918	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,261,756	NetAssetsOrFundBalancesEOYAmt
Mission	ACRE FAMILY CHILD CARE INC.'S MISSION IS TO PROVIDE A PATHWAY FOR WOMEN TO ACHIEVE ECONOMIC INDEPENDENCE OPERATING HIGH QUALITY CHILD CARE BUSINESSES IN THEIR HOMES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,824,025	ExpenseAmt
Revenue	$452,586	RevenueAmt
Desc	ACRE IS IN THE SERVICE OF HELPING WOMEN BUILD HOME-BASED FAMILY CHILD CARE BUSINESSES. ACRE PROVIDES TRAINING AND ASSISTANCE IN GETTING LICENSED, CURRICULUM SETUP CHILD CARE REFERRALS, PARENT RELATIONS AND CHILD CARE BUSINESS SUPPORT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$652,144	ExpenseAmt
Revenue	$8,154	RevenueAmt
Desc	ACRE OFFERS TRANSPORTATION VIA MINI-SCHOOL BUSES OR VANS TO CHILDREN ATTENDING ACRE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$37,682	ExpenseAmt
Grant	$8,000	GrantAmt
Desc	ACRE PROVIDES ITS UNIQUE BENCHMARK TRAINING PROGRAM AND ON-GOING SUPPORT TO WOMEN TO START AND MANAGE CHILD CARE BUSINESSES IN THEIR HOMES. THE BENCHMARK PROGRAM COVERS CHILD GROWTH AND DEVELOPMENT, CURRICULUM, STATE REGULATIONS, BEST BUSINESS PRACTICES, SMALL BUSINESS MANAGEMENT AND OTHER TOPICS RELATED TO FAMILY CHILD CARE.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$4,513,851	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	78	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	21	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9789375899	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	55 MIDDLE STREET NO 500	AddressLine1Txt
City	LOWELL	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	018521812	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
THERESA PARK
DIRECTOR	5.00	Yes (X)	$0	$0	$0
VALESSA MARQUES
DIRECTOR	5.00	Yes (X)	$44,656	$0	$0
DARMERY MONTOYA
DIRECTOR	5.00	Yes (X)	$68,427	$0	$0
BETHANY FITCH
CHAIR	5.00	Yes (X)	$0	$0	$0	Yes (X)
DEBRA BELAND
CLERK	5.00	Yes (X)	$0	$0	$0	Yes (X)
VELDA MCRAE-YATES
DIRECTOR	5.00	Yes (X)	$0	$0	$0
CHRIS ORTIZ
DIRECTOR	5.00	Yes (X)	$0	$0	$0
VANNA HOWARD
DIRECTOR	5.00	Yes (X)	$0	$0	$0
DIANE TRADD
DIRECTOR	5.00	Yes (X)	$0	$0	$0
KATHLEEN LEON
TREASURER	5.00	Yes (X)	$0	$0	$0	Yes (X)
DONNA SAATI
VICE CHAIR	5.00	Yes (X)	$0	$0	$0	Yes (X)
THOMAS DAUGHERTY
DIRECTOR	5.00	Yes (X)	$0	$0	$0
CATHY MERCADO
DIRECTOR	5.00	Yes (X)	$0	$0	$0
BETH MITCHNECK
DIRECTOR	5.00	Yes (X)	$0	$0	$0
MARIA PINO
DIRECTOR	5.00	Yes (X)	$68,176	$0	$0
SANDRA VELEZ
DIRECTOR	5.00	Yes (X)	$38,831	$0	$0
LUCAS SKORCZESKI
CO-EXECUTIVE DIRECTOR	40.00		$75,710	$0	$21,698	Yes (X)
ZELMA J LYONS-KHADAR
CO-EXECUTIVE DIRECTOR	40.00		$79,272	$0	$21,864	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$375,072	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$43,562	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	GRACIE RAMIREZ	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15D STREET	AddressLine1Txt
City	LOWELL	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01851	ZIPCd

Field	Value	IRS element (for citing)
Services	CHILD CARE PROVIDER	ServicesDesc
Compensation	$117,892	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Fundraising	$58,441	FundraisingAmt
Government Grants	$4,563,604	GovernmentGrantsAmt
All Other Contributions	$120,763	AllOtherContributionsAmt
Total Contributions	$4,742,808	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PARENT FEES & OTHER PR	Desc
Business	624410	BusinessCd
Total Revenue Column	$460,740	TotalRevenueColumnAmt
Related Or Exempt Func Income	$460,740	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$460,740	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,238	TotalRevenueColumnAmt
Exclusion	$23,238	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$332,849	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$326,842	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$6,007	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,007	TotalRevenueColumnAmt
Exclusion	$6,007	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$58,441	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$21,555	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$21,555	TotalRevenueColumnAmt
Exclusion	-$21,555	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE PROCEEDS	Desc
Business	900099	BusinessCd
Total Revenue Column	$10,348	TotalRevenueColumnAmt
Exclusion	$10,348	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$10,348	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,221,586	TotalRevenueColumnAmt
Related Or Exempt Func Income	$460,740	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$18,038	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$8,000	TotalAmt
Program Services	$8,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$430,377	TotalAmt
Program Services	$322,631	ProgramServicesAmt
Management And General	$107,746	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$721,897	TotalAmt
Program Services	$548,475	ProgramServicesAmt
Management And General	$173,422	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$30,146	TotalAmt
Program Services	$22,574	ProgramServicesAmt
Management And General	$7,572	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$173,589	TotalAmt
Program Services	$136,511	ProgramServicesAmt
Management And General	$37,078	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$65,842	TotalAmt
Program Services	$46,748	ProgramServicesAmt
Management And General	$19,094	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,600	TotalAmt
Management And General	$18,600	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$10,121	TotalAmt
Management And General	$10,121	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$224,552	TotalAmt
Program Services	$218,359	ProgramServicesAmt
Management And General	$6,193	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,291	TotalAmt
Management And General	$1,223	ManagementAndGeneralAmt
Fundraising	$1,068	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$46,669	TotalAmt
Program Services	$29,234	ProgramServicesAmt
Management And General	$13,788	ManagementAndGeneralAmt
Fundraising	$3,647	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$24,075	TotalAmt
Program Services	$15,408	ProgramServicesAmt
Management And General	$8,667	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$60,185	TotalAmt
Program Services	$38,576	ProgramServicesAmt
Management And General	$21,609	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,180	TotalAmt
Program Services	$1,744	ProgramServicesAmt
Management And General	$436	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$5,832	TotalAmt
Program Services	$493	ProgramServicesAmt
Management And General	$5,339	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,191	TotalAmt
Program Services	$2,146	ProgramServicesAmt
Management And General	$45	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$50,151	TotalAmt
Program Services	$46,166	ProgramServicesAmt
Management And General	$3,985	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$22,837	TotalAmt
Program Services	$16,899	ProgramServicesAmt
Management And General	$5,938	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROVIDER CONTRACTS	$2,967,985	$2,967,985
VEHICLE EXPENSES	$50,646	$50,646
AGENCY & DEPT EVENTS	$14,899	$8,681	$895	$5,323
TRAINING & DEVELOPMENT	$13,761	$13,761

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,097	TotalAmt
Program Services	$18,814	ProgramServicesAmt
Management And General	$1,953	ManagementAndGeneralAmt
Fundraising	$330	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,967,923	TotalAmt
Program Services	$4,513,851	ProgramServicesAmt
Management And General	$443,704	ManagementAndGeneralAmt
Fundraising	$10,368	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$41,611	BOYAmt
EOY	$35,802	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$726,086	BOYAmt
EOY	$905,096	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$367,931	BOYAmt
EOY	$411,037	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$10,660	BOYAmt
EOY	$16,163	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$31,463	BOYAmt
EOY	$30,237	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$299,534	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$171,213	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$178,472	BOYAmt
EOY	$128,321	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$998,052	BOYAmt
EOY	$943,264	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$120,741	BOYAmt
EOY	$288,790	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,475,016	BOYAmt
EOY	$2,758,710	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$291,701	BOYAmt
EOY	$298,128	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$8,955	BOYAmt
EOY	$9,550	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$88,442	BOYAmt
EOY	$8,052	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$181,224	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$389,098	BOYAmt
EOY	$496,954	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,041,512	BOYAmt
EOY	$2,217,954	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$44,406	BOYAmt
EOY	$43,802	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,085,918	BOYAmt
EOY	$2,261,756	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,475,016	BOYAmt
EOY	$2,758,710	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$253,663	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$70,197	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$7,628	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,679,457	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,764,241	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,040,191	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,104,454	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,742,808	CurrentTaxYearAmt
Total	$20,331,151	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,679,457	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,764,241	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,040,191	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,104,454	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,742,808	CurrentTaxYearAmt
Total	$20,331,151	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$20,331,151	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$160,270	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$34,036	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,879	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$23,774	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,238	CurrentTaxYearAmt
Total	$262,197	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$20,593,348	TotalSupportAmt
Gross Receipts Rltd Activities	$2,171,950	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.98730	PublicSupportCY170Pct
Public Support PY170	0.98550	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$120,740	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$5,440	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,547	GrantsOrScholarshipsAmt
Administrative Expenses	$2,187	AdministrativeExpensesAmt
End Year Balance	$107,566	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$107,947	BeginningYearBalanceAmt
Investment Earnings Or Losses	$18,221	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,428	GrantsOrScholarshipsAmt
End Year Balance	$120,740	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$109,113	BeginningYearBalanceAmt
Investment Earnings Or Losses	$6,211	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,335	GrantsOrScholarshipsAmt
Administrative Expenses	$2,042	AdministrativeExpensesAmt
End Year Balance	$107,947	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$117,227	BeginningYearBalanceAmt
Contributions	$100	ContributionsAmt
Investment Earnings Or Losses	-$951	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,088	GrantsOrScholarshipsAmt
Administrative Expenses	$2,175	AdministrativeExpensesAmt
End Year Balance	$109,113	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$113,418	BeginningYearBalanceAmt
Investment Earnings Or Losses	$5,942	InvestmentEarningsOrLossesAmt
Administrative Expenses	$2,133	AdministrativeExpensesAmt
End Year Balance	$117,227	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$299,534	OtherCostOrOtherBasisAmt
Depreciation	$171,213	DepreciationAmt
Book Value	$128,321	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$128,321	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
BENEFICIAL INTEREST IN AN AGENCY ENDOWMENT	$107,566
LEASE ASSET	$181,224

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$288,790	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$181,224	Amt

Field	Value	IRS element (for citing)
Total Liability	$181,224	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,155,195	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$70,197	NetUnrealizedGainsInvstAmt
Other Revenue	-$7,628	OtherRevenueAmt
Revenue Not Reported	-$77,825	RevenueNotReportedAmt
Revenue Subtotal	$5,233,020	RevenueSubtotalAmt
Investment Expenses Not Incld	$10,121	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	-$21,555	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$11,434	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,221,586	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,979,357	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$21,555	OtherExpensesIncludedAmt
Expenses Not Reported	$21,555	ExpensesNotReportedAmt
Expenses Subtotal	$4,957,802	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$10,121	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$10,121	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,967,923	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE PURPOSE OF THE AGENCY ENDOWMENT IS TO PROVIDE THE ORGANIZATION WITH AN ANNUAL DISTRIBUTION OF UNRESTRICTED SUPPORT IN ACCORDANCE WITH A "SPENDING POLICY" ADOPTED BY THE GREATER LOWELL COMMUNITY FOUNDATION'S BOARD. THE CURRENT SPENDING POLICY ALLOWS FOR AN ANNUAL DISTRIBUTION OF 5% OF THE AVERAGE VALUE OF THE FUND. THERE WAS A DISTRIBUTION OF $5,547.00 FROM THE AGENCY ENDOWMENT IN 2018.
PART X, LINE 2:	THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE, GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS REQUIRED BY ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CHANGE IN FMV OF BENEFICIAL INTEREST IN AN AGENCY ENDOWMENT
PART XI, LINE 4B - OTHER ADJUSTMENTS:	DIRECT FUNDRAISING EXPENSES
PART XII, LINE 2D - OTHER ADJUSTMENTS:	DIRECT FUNDRAISING EXPENSES

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	ANNIVERSARY CELEBRATION	Event1Nm
Gross Receipts Event1	$58,441	GrossReceiptsEvent1Amt
Charitable Contri Event1	$58,441	CharitableContriEvent1Amt
Food And Beverage Event1	$21,555	FoodAndBeverageEvent1Amt
Gross Receipts Total	$58,441	GrossReceiptsTotalAmt
Charitable Contributions Tot	$58,441	CharitableContributionsTotAmt
Food And Beverage Total Events	$21,555	FoodAndBeverageTotalEventsAmt
Direct Expense Summary Events	$21,555	DirectExpenseSummaryEventsAmt
Net Income Summary	-$21,555	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MCC FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 8681	AddressLine1Txt
City	LOWELL	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01853	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	042973384	RecipientEIN
IRC Section	501 (C)(3)	IRCSectionDesc
Cash Grant	$7,000	CashGrantAmt
Purpose Of Grant	TO CREATE SCHOLARSHIP FUND IN MEMORY OF ORGANIZATION'S FORMER EXECUTIVE DIRECTOR.	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (8 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
SANDRA VELEZ
BOARD MEMBER IS ALSO A CHILD CARE PROVIDER	$38,831	PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES.	0
VALESSA MARQUES
BOARD MEMBER IS ALSO A CHILD CARE PROVIDER	$44,656	PAYMENT FOR PROVIDING SUNCONTRACTED CHILD CARE SERVICES.	0
DARMERY MONTOYA
BOARD MEMBER IS ALSO A CHILD CARE PROVIDER	$68,427	PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES.	0
MARIA PINO
BOARD MEMBER IS ALSO A CHILD CARE PROVIDER	$68,176	PAYMENT FOR PROVIDING SUBCONTRACTED CHILD CARE SERVICES.	0
DEBRA BELAND
BOARD MEMBER IS EMPLOYED BY THE BANK THAT HOLDS INVESTMENTS	$10,121	PAYMENT TO THE BANK FOR INVESTMENT ADVISORY SERVICES	0
DONNA SAATI
BOARD MEMBER IS EMPLOYED BY THE BANK THAT HOLDS INVESTMENTS	$10,121	PAYMENT TO THE BANK FOR INVESTMENT ADVISORY SERVICES.	0
THOMAS DAUGHERTY
BOARD MEMBER IS EMPLOYED BY THE BANK THAT WAS LENDER FOR BUS LOAN TO ORGANI	$1,548	INTEREST PAID ON BUS LOAN.	0
BETHANY FITCH
BOARD MEMBER IS EMPLOYED BY THE BANK THAT WAS LENDER FOR BUS LOAN TO ORGANI	$578	INTEREST PAID ON BUS LOAN.	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE AUDIT COMMITTEE OF THE BOARD FOR THEIR DETAIL REVIEW. SUBSEQUENTLY AND PRIOR TO FILING, THE COMMITTEE'S SUMMARY CONCLUSIONS ARE REPORTED TO THE FULL BOARD. AT THAT TIME, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, THE MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE A RELATED-PARTY TRANSACTION AND INDEPENDENCE DISCLOSURE QUESTIONNAIRE FORM. RESPONSES ARE THE BASIS FOR APPROPRIATE DISCLOSURE IN ANNUAL FINANCIAL AND COMPLIANCE REPORTS.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS PERIODICALLY REVIEWS THE PERFORMANCE OF THE CO-EXECUTIVE DIRECTORS AND DETERMINES THE APPROPRIATE ADJUSTMENT TO THE INCUMBENTS' COMPENSATION LEVEL. COMPENSATION LEVELS FOR OTHER KEY EMPLOYEES ARE ADJUSTED PERIODICALLY BASED ON MARKET RESEARCH, STATE MANDATES AND ON THE AVAILABILITY OF FUNDS.
FORM 990, PART VI, SECTION C, LINE 19	DURING REGULAR BUSINESS HOURS, ON REQUEST, ARTICLES OF ORGANIZATION, BY-LAWS, FINANCIAL STATEMENTS (AUDITED) AND SIMILAR DOCUMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION AT THE AGENCY'S OFFICES IN LOWELL, MASSACHUSETTS.
FORM 990, PART XI, LINE 9:	CHANGE IN FMV OF BENEFICIAL INTEREST IN AN AGENCY ENDOWMENT -7,628.