2019-06-11T15:06:06-05:00 2018-12-31 560574444 CHERRY BEKAERT LLP 222 SECOND AVE SOUTH STE 1240 NASHVILLE TN 37201 990 2018-01-01 621782263 BRIGHT HORIZONS FOUNDATION FOR CHILDREN BRIG 6176586097 233 NEEDHAM STREET NO 440 NEWTON MA 02464 GARY O'NEIL PRESIDENT 6176586097 2019-06-10 1 SARA G MOON P00034774 6153836592 184.80.143.82 2019-06-10 14:58:31 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 681165C3F411A5C91A132F4457263660CFEA6D09 2018 2019-02-21 02:37:17Z GARY O'NEIL 233 NEEDHAM STREET NO 440 NEWTON MA 02464 1236937 0 X WWW.BRIGHTSPACES.ORG X 1999 TN BRIGHT HORIZONS FOUNDATION FOR CHILDREN IS A NONPROFIT ORGANIZATION FOCUSED ON BRIGHTENING THE LIVES OF CHILDREN, YOUTH, AND FAMILIES IN CRISIS. WE SUPPORT A RANGE OF PROGRAMS THAT SERVE CHILDREN AND FAMILIES THROUGH VOLUNTEERS, GRANTS, AND RESOURCES. OUR SIGNATURE PROGRAM, BRIGHT SPACES, CREATES AND SUPPORTS PLAY AREAS THAT BRIGHTEN THE LIVES OF HOMELESS CHILDREN AND FAMILIES IN CRISIS, AND SERVES MORE THAN 130,000 HOMELESS CHILDREN EACH YEAR. 3 0 0 6000 0 0 1038132 1179440 0 0 1024 5075 -9175 -524 1029981 1183991 428062 410224 0 0 490871 349586 0 0 51637 168481 189806 1087414 949616 -57433 234375 1074524 1301633 164239 156973 910285 1144660 X THE BRIGHT HORIZONS FOUNDATION FOR CHILDREN IS A NONPROFIT ORGANIZATION FOCUSED ON BRIGHTENING THE LIVES OF CHILDREN, YOUTH, AND FAMILIES EXPERIENCING HOMELESSNESS AND OTHER CRISES. WE DO THIS BY CREATING AND SUPPORTING BRIGHT SPACES; WARM, SAFE, ENRICHING SPACES IN HOMELESS SHELTERS AND OTHER AGENCIES FOR CHILDREN AND YOUTH TO BUILD CARING RELATIONSHIPS, HEAL FROM TRAUMA THROUGH PLAY, AND EXPERIENCE THE JOY OF CHILDHOOD. 1 0 760513 397798 SINCE 1999, WE HAVE OPENED MORE THAN 300 BRIGHT SPACES THAT TODAY SERVES MORE THAN 130,000 CHILDREN ANNUALLY. THESE BRIGHT SPACES PROVIDE UNIQUE HUBS OF ACTIVITY FOR CHILDREN TO PLAY, GATHER WITH FAMILIES, AND GET THE SERVICES THEY NEED IN HOMELESS SHELTERS AND OTHER COMMUNITY AGENCIES. THE FOUNDATION ALSO SPONSORS REGULAR VOLUNTEER EVENTS CALLED BRIGHTENING LIVES ACTIVITIES IN THE BRIGHT SPACES AND AT CENTERS, SCHOOLS, AND OFFICES. MORE THAN 100 BRIGHTENING LIVES ACTIVITIES ARE DONE BY MORE THAN 5,600 VOLUNTEERS TO BENEFIT BRIGHT SPACES AND OTHER COMMUNITY AGENCIES EACH YEAR. THE FOUNDATION PROVIDES MORE THAN A DOZEN TRAINING SESSIONS A YEAR FOR KEY VOLUNTEERS AND AGENCY STAFF, INCLUDING SPECIALIZED CLASSES ON TRAUMA-INFORMED DESIGN AND VOLUNTEERING. 14270 12426 THE BRIGHT HORIZONS EMPLOYEE RELIEF FUND OFFERS FINANCIAL ASSISTANCE TO EMPLOYEES RECOVERING FROM CALAMITOUS EVENTS BEYOND THEIR CONTROL SUCH AS NATURAL DISASTERS, EXTENDED ILLNESS/INJURY, A LOVED ONE'S DEATH, AND DOMESTIC VIOLENCE. MONEY GOES TO HELP THESE EMPLOYEES MANAGE ESSENTIAL LIVING EXPENSES -- SUCH AS HOUSING, UTILITIES, FOOD, CLOTHING AND OTHER BASIC NECESSITIES AS THEY STRIVE TO GET BACK ON THEIR FEET. 774783 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 3 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK CA CO CT FL GA IL KS KY ME MD MA MN MS NH NJ NM NY NC OH OR PA RI SC TN UT VA WV WI WA X JENNY MALONE 6176586097 233 NEEDHAM STREET STE 440 NEWTON MA 02464 X MARK MENDEL FOUNDATION PRES. (SEE SCH J) 40.00 X X 0 382836 2478 GARY O'NEIL BOARD PRES. 5.00 X X 0 0 0 ELIZABETH BOLAND TREASURER 1.00 X X 0 0 0 STEPHEN KRAMER BOARD MEMBER 1.00 X 0 0 0 0 382836 2478 0 0 1 0 0 164444 1014996 1179440 5075 5075 52422 164444 52946 -524 -524 1183991 0 0 4551 397798 397798 12426 12426 309172 251095 35947 22130 16741 15583 1158 23673 19209 2771 1693 16485 6089 10396 6099 2253 3846 36666 13979 11639 11048 54865 26568 28297 11362 10907 455 MISCELLANEOUS 64329 18876 29845 15608 949616 774783 123196 51637 79173 47863 805233 1215033 161980 22472 9261 8750 105309 97794 18877 7515 1074524 1301633 164239 156973 164239 156973 X 427925 517804 482360 626856 910285 1144660 1074524 1301633 234375 0 X 0 1 X 1 0 X 1199390 1033491 1049729 1038132 1179440 5500182 1199390 1033491 1049729 1038132 1179440 5500182 412962 46445 80388 114001 84809 738605 0 412962 46445 80388 114001 84809 738605 4761577 2777 2129 4186 1024 5075 15191 2777 2129 4186 1024 5075 15191 57829 39516 61232 35546 52422 246545 1259996 1075136 1115147 1074702 1236937 5761918 0.82640 0.82360 0.00260 0.00230 X 105309 97794 7515 7515 X 1648879 464888 464888 1183991 0 1183991 1414504 464888 464888 949616 0 949616 PART X, LINE 2: THE FOUNDATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND THE FOUNDATION IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC") GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE FOUNDATION DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2018 AND 2017. ADDITIONALLY, THE FOUNDATION HAS NOT RECOGNIZED ANY TAX RELATED INTEREST AND PENALTIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. GOLF TOURNAMENT 174062 127108 46954 41 22920 13614 9151 WALK ON 35417 29949 5468 4218 2 7387 7387 3002 216866 164444 52422 41 22920 13614 16371 52946 -524 1 COMITIS CRISIS CENTER 2178 VICTOR ST AURORA CO 80045 742348147 501(C)(3) 7598 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE CROSSROADS RHODE ISLAND 754 BROAD STREET PROVIDENCE RI 02907 050259094 501(C)(3) 6522 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE FAMILIES IN TRANSITION 122 MARKET STREET MANCHESTER NH 03101 020475414 501(C)(3) 5130 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE HOPE GARDENS 12249 LOPEZ CANYON RD SYLMAR CA 91342 951709293 501(C)(3) 12232 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE HORIZONS FOR HOMELESS 1705 COLUMBUS AVE ROXBURY MA 02119 222915188 501(C)(3) 50000 TO CREATE BRIGHT SPACE HUMANITARIAN RESPITE CENTER (CATHOLIC CHARITIES OF THE RIO GRAND VALLEY) 700 N VIRGEN DE SAN JUAN BLDV SAN JUAN TX 78589 680599307 501(C)(3) 7173 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE LA POSADA CASA CENTRAL 1322 N KEDZIE AVE CHICAGO IL 60651 362728618 501(C)(3) 7124 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE MARY'S PLACE 18118 73RD AVE NE KENMORE WA 98028 272087950 501(C)(3) 12566 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE NEW BEGINNINGS PO BOX 75125 SEATTLE WA 98175 911005916 501(C)(3) 6327 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE NEWBURYPORT LEARNING ENRICHMENT CENTER 15 KELLEHER CIRCLE NEWBURYPORT MA 01950 045001403 501(C)(3) 9393 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE PEARL STREET FAMILY SHELTER 70 PEARL STREET FRAMINGHAM MA 01702 042389659 501(C)(3) 15013 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE REACH CENTER OF HOPE 1055 S GRADY WAY P2 RENTON WA 98057 461187669 501(C)(3) 6789 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE SAVE THE CHILDREN 501 KINGS HIGHWAY EAST 400 FAIRFIELD CT 06825 060726487 501(C)(3) 14913 HURRICANE MARIA RELIEF ST JEMUEL GROUP FAMILY HOME INC 2836 WEBB AVENUE BRONX NY 10468 300270618 501(C)(3) 35000 TO CREATE BRIGHT SPACE SULZBACHER CENTER FOR THE HOMELESS 5455 SPRINGFIELD BLVD JACKSONVILLE FL 32208 593229898 501(C)(3) 10000 TO CREATE BRIGHT SPACE THE DIMOCK CENTER 1600 COLUMBUS AVE ROXBURY MA 02119 043487827 501(C)(3) 5687 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE THE RETREAT INC 13 GOODFRIEND DRIVE EAST HAMPTON NY 11937 112862256 501(C)(3) 18183 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE THE ROAD HOME 210 S RIO GRANDE ST SALT LAKE CITY UT 84101 870269683 501(C)(3) 10633 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE VALLEY RESCUE MISSION 1200 11TH AVE COLUMBUS GA 31901 580908149 501(C)(3) 5944 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE VIRGINIA WILLIAMS RESOURCE CENTER 64 NEW YORK AVE NE WASHINGTON DC 20018 GOVE ENTITY 6805 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE WEBSTER HOUSE 135 WEBSTER ST MANCHESTER NH 03104 331007984 501(C)(3) 7789 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE WILLIS FAMILY SHELTER 53 CHURCH STREET HUDSON MA 01749 042389659 501(C)(3) 5379 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE WOMANSPACE EAST PO BOX 53009 PITTSBURGH PA 15219 251314836 501(C)(3) 11630 FMV EQUIP. TO CREATE BRIGHT SPACES TO CREATE BRIGHT SPACE 22 1 FINANCIAL ASSISTANCE 8 12426 PART I, LINE 2: FOR CASH GRANTS: ALL CASH GRANTS OF LESS THAN $1,000 ARE FOR GENERAL USE BY THE RECIPIENT ORGANIZATION AND THEREFORE DO NOT REQUIRE MONITORING. CASH GRANTS IN EXCESS OF $1,000 ARE RESTRICTED FOR CERTAIN PURPOSES AND VOLUNTEER AND/OR STAFF PROVIDE SUBSEQUENT MONITORING. FOR NONCASH GRANTS: THE FOUNDATION MAKES ALL PURCHASES FOR THE BRIGHT SPACE PROJECTS. THESE EXPENSES ARE CAREFULLY MONITORED BY FOUNDATION PROGRAM/ACCOUNTING STAFF. ONCE THE BRIGHT SPACE IS COMPLETE, VOLUNTEERS AND STAFF PROVIDE REGULAR FOLLOW UPS AND CONTACT WITH THE AGENCIES. TO SUSTAIN BRIGHT SPACES, THE FOUNDATION MAINTAINS RELATIONSHIPS WITH OUR SHELTER PARTNERS. WE ALSO TRAIN AND SUPPORT VOLUNTEERS FOR BRIGHT SPACES. THROUGH THESE VOLUNTEERS, WE CONTINUALLY REFURBISH BRIGHT SPACES WITH SUPPLIES AND EQUIPMENT. PART III FINANCIAL ASSISTANCE IS GIVEN AS PART OF THE EMPLOYEE RELIEF PROGRAM. FUNDS ARE DISTRIBUTED FOR THE PURPOSES OF FOOD, SHELTER, CLOTHING, HEALTH AND OTHER HUMANE NEEDS AS A RESULT OF CALAMITOUS EVENTS BEYOND THEIR CONTROL SUCH AS NATURAL DISASTERS, EXTENDED ILLNESS/INJURY, A LOVED ONE'S DEATH, AND DOMESTIC VIOLENCE. EMPLOYEES APPLY FOR FINANCIAL ASSISTANCE AND APPLICANTS ARE SELECTED AND AWARDED BY AN INDEPENDENT COMMITTEE. X 0 0 0 0 0 0 0 0 0 MARK MENDEL FOUNDATION PRES. (SEE SCH J) 0 123907 0 0 0 258929 0 2478 0 0 0 385314 0 0 SCHEDULE J - PART II, COLUMN (B)(III) - MARK MENDEL COMPENSATION FOR THE PRESIDENT OF THE FOUNDATION IS PROVIDED BY THE RELATED TAXABLE ENTITY, BRIGHT HORIZONS CAPITAL CORP. THE COMPENSATION IS PROVIDED AS AN IN-KIND GIFT AND THE ORGANIZATION IS NOT RESPONSIBLE FOR REIMBURSING THE RELATED ENTITY FOR THE SALARY OR ANY COSTS ASSOCIATED WITH THE COMPENSATION PACKAGE. THE OTHER COMPENSATION, REPORTED IN COLUMN (B)(III), REPRESENTS THE EXERCISE OF OPTIONS THAT WERE GRANTED TO THE FOUNDATION PRESIDENT PRIOR TO HIS FULL TIME WORK WITH THE FOUNDATION BUT NOT EXERCISED UNTIL THE 2018 CALENDAR YEAR. FORM 990, PART III, LINE 2 THE BRIGHT HORIZONS ADDED THE EMPLOYEE RELIEF FUND THAT OFFERS FINANCIAL ASSISTANCE TO EMPLOYEES RECOVERING FROM CALAMITOUS EVENTS BEYOND THEIR CONTROL SUCH AS NATURAL DISASTERS, EXTENDED ILLNESS/INJURY, A LOVED ONE'S DEATH, AND DOMESTIC VIOLENCE. MONEY GOES TO HELP THESE EMPLOYEES MANAGE ESSENTIAL LIVING EXPENSES -- SUCH AS HOUSING, UTILITIES, FOOD, CLOTHING AND OTHER BASIC NECESSITIES AS THEY STRIVE TO GET BACK ON THEIR FEET. FORM 990, PART VI, SECTION A, LINE 4 CHANGED ARTICLES OF INCORPORATION TO INCLUDE EMPLOYEE DISASTER RELIEF PROGRAM DESIGNED TO ACCUMULATE AND DISBURSE FUNDS FOR CHARITABLE PURPOSES TO EMPLOYEES OF BRIGHT HORIZONS CHILDREN'S CENTERS LLC AND ITS SUBSIDIARIES, AND SUCH EMPLOYEES' IMMEDIATE FAMILY. THIS CHARITABLE PURPOSE SHALL BE ACCOMPLISHED BY DISBURSEMENT OF FUNDS TO EMPLOYEES OF BRIGHT HORIZONS AND THEIR FAMILIES FOR FOOD, SHELTER, CLOTHING, HEALTH AND OTHER HUMANE NEEDS AND TO ORGANIZATIONS BENEFITING SIMILARLY NEEDY INDIVIDUALS, AND FOR OTHER SIMILAR CHARITABLE PROGRAMS OR SERVICES THAT BENEFIT A SIGNIFICANT SEGMENT OF THE COMMUNITY. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE PRESIDENT AND TREASURER OF THE FOUNDATION WILL REVIEW THE 990 AND COPIES WILL BE PROVIDED TO BOARD MEMBERS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS MONITORED AND ENFORCED BY AN INFORMAL POLL DURING BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL FOUNDATION EMPLOYEES IS DETERMINED BY THE PRESIDENT IN CONJUNCTION WITH, AND COUNSEL OF, THE BOARD OF DIRECTORS. A COMPREHENSIVE REVIEW OF COMPARABLE NONPROFIT POSITION SALARIES IS CONSIDERED. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII COMPENSATION FOR THE PRESIDENT OF THE FOUNDATION IS PROVIDED BY THE RELATED TAXABLE ENTITY, BRIGHT HORIZONS CAPITAL COPR. THE COMPENSATION IS AN IN-KIND GIFT AND THE ORGANIZATION IS NOT RESPONSIBLE FOR REIMBURSING THE RELATED ENTITY FOR THE SALARY OR ANY COSTS ASSOCIATED WITH THE COMPENSATION PACKAGE. BRIGHT HORIZONS CAPITAL CORP 200 TALCOTT AVENUE SOUTH WATERTOWN MA 02472 800188248 CORP CHILD CARE DE N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0