2018-05-15T08:14:08-05:00 2017-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2016-07-01 043461434 COMMUNITY RESOURCES FOR JUSTICE INC COMM 6174822520 355 BOYLSTON STREET BOSTON MA 02116 RICHARD J MCCROSSAN VP & CFO 6174822520 2018-05-15 1 LYNNE JOHNSON P00757336 6179129000 2016 2022-09-23 18:48:47Z JOHN J LARIVEE 355 BOYLSTON STREET BOSTON MA 02116 46873150 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. 16 16 855 16 -18181 -18181 218548 157742 42344738 44329479 773801 398323 137808 197949 43474895 45083493 0 0 0 0 28010180 31058861 0 0 220435 14028484 14125330 42038664 45184191 1436231 -100698 30194492 31778210 14678410 15390006 15516082 16388204 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 0 22025011 25182337 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 POSITIVE BEHAVIOR SUPPORTS, 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-FIVE HOMES AND THIRTY 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 PROVIDER, TO CASE MANAGEMENT WHERE THE INDIVIDUAL LIVES ALONE WITH MINIMAL SERVICES. WE HAVE BEEN SUCCESSFUL IN SUPPORTING INDIVIDUALS MOVE INTO SITUATIONS REQUIRING LESS SUPPORT. IN THE LAST TWO YEARS, WE HAVE PLACED A DOZEN INDIVIDUAL FROM PROGRAMS INTO SHARED LIVING SITUATIONS, AND HAVE SUPPORTED THREE OTHER CLIENTS WHO REQUIRE CASE MANAGEMENT OR ONLY INTERMITTENT SUPERVISION. IN THE LAST TWO YEARS, WE HAVE SEEN A MARKED INCREASE IN THE NUMBER OF INDIVIDUALS WHO HAVE GOTTEN OR MAINTAINED JOBS AND/OR WHO HAVE REQUIRED LESS 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. 8908184 9582453 SOCIAL JUSTICE SERVICES (SJS) CONSISTS OF ADULT CORRECTIONAL PROGRAMS 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 CORRECTIONAL PROGRAMS PROVIDE SERVICES TO MEN AND WOMEN WHO ARE INVOLVED WITH FEDERAL, STATE, OR COUNTY CORRECTIONAL SYSTEM OR PAROLE AND PROBATION AGENCIES. OUR GOAL IS TO ASSIST OUR CLIENTS TO REENTER THEIR COMMUNITIES AS PRODUCTIVE AND CONTRIBUTING CITIZENS. BASED ON A COMPREHENSIVE ASSESSMENT, OUR PROGRAMS PROVIDE ASSISTANCE WITH TRANSITIONAL ISSUES INCLUDING EMPLOYMENT, HOUSING, ADDICTIONS, FAMILY SUPPORT, COUNSELING AND TREATMENT. WORKING WITH OVER 1,000 RESIDENTS PER YEAR, CRJ'S ADULT PROGRAMS OFFER A BALANCE OF ACCOUNTABILITY AND SERVICE OPTIONS. 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 RESIDENTIAL PROGRAM WORKS WITH YOUNG ADULTS AGING OUT OF THE SUPERVISION OF THE DEPARTMENT OF CHILDREN AND FAMILIES. THESE ARE 18 TO 22 YEAR OLD YOUNG MEN WHO EXHIBIT CHALLENGING BEHAVIORS DUE TO TRAUMA-BASED DIAGNOSES, COGNITIVE DISABILITIES, AND/OR INTELLECTUAL CHALLENGES. THEY MAY BE ELIGIBLE FOR DMH OR DDS SERVICES, BUT NOT UNTIL THEY TURN 22 YEARS OF AGE. 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.OUR EDUCATION SUPPORT AND ENRICHMENT PROGRAM WORKS WITH ALL SJS PROGRAMS. FOR CLIENTS, THEY PROVIDE A VARIETY OF LIFE SKILLS, EDUCATIONAL AND CREATIVE ARTS GROUPS AND CLASSES. THIS INCLUDES COORDINATING INTERNS AND MENTORS FROM LOCAL COLLEGES AND UNIVERSITIES TO WORK WITH OUR RESIDENTS. FOR STAFF, THEY COORDINATE AND FACILITATE TRAINING OPPORTUNITIES: BASIC TRAINING FOR NEWLY HIRED STAFF, CORE COMPETENCY AND OTHER EVIDENCE-BASED CURRICULA. 4155624 4816230 THE CRIME & JUSTICE INSTITUTE (CJI) AT COMMUNITY RESOURCES FOR JUSTICE (CRJ) 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. WE HAVE DEMONSTRATED EXPERTISE IN LEGISLATIVE AND POLICY REFORM THROUGH THE DOJ FUNDED JUSTICE REINVESTMENT INITIATIVE, 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. 2528838 2421751 COMMUNITY STRATEGIES - NEW HAMPSHIRE (CSNH) IS A DIVISION OF COMMUNITY RESOURCES FOR JUSTICE (CRJ) 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. 2348549 2326708 COMMUNITY STRATEGIES - CONNECTICUT (CSCT), 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 2012, 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. THE GOAL OF CSCT 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.CSCT OPERATES FOUR HOMES CONNECTICUT COMMUNITIES AND PROVIDES SERVICES TO INDIVIDUALS RESIDING IN THEIR OWN HOMES. PRESENTLY, THE PROGRAM'S PRIMARY FUNDING SOURCE IS THE CONNECTICUT DEPARTMENT OF DEVELOPMENTAL SERVICES. CSCT 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 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 ATTEND COMMUNITY COLLEGE, FORMALLY STUDY FOR THEIR GED, TAKE VOCATIONAL CLASSES AND WORK TOWARDS COMPETITIVE EMPLOYMENT IN THE COMMUNITY. 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. 4877387 4748459 39966206 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 1 158 0 1 855 1 1 1 0 0 0 0 0 0 0 0 0 X 16 16 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 PRESIDENT 0.50 X X 0 0 0 GERALD K KELLEY ESQ VICE PRESIDENT 0.50 X X 0 0 0 THOMAS J DESIMONE TREASURER 0.50 X X 0 0 0 JOSEPH C CARTER CLERK 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 ROY L AUSTIN JR DIRECTOR 0.50 X 0 0 0 SANDRA BEST BAILLY MSW DIRECTOR 0.50 X 0 0 0 ANNETTE HANSON MD MBA DIRECTOR 0.50 X 0 0 0 PETER TAMM DIRECTOR 0.50 X 0 0 0 JAMES G MARCHETTI DIRECTOR 0.50 X 0 0 0 PETER PATCH DIRECTOR 0.50 X 0 0 0 ELLEN M LAWTON JD DIRECTOR 0.50 X 0 0 0 GERRY MORRISSEY DIRECTOR 0.50 X 0 0 0 SANDRA NENI ODIAGA DIRECTOR 0.50 X 0 0 0 HONORABLE JAMES F MCHUGH DIRECTOR 0.50 X 0 0 0 TIZIANA C DEARING DIRECTOR (DEC. 2016) 0.50 X 0 0 0 GRACE LEE DIRECTOR (DEC. 2016) 0.50 X 0 0 0 JOHN LARIVEE PRESIDENT & CEO 40.00 X 333241 0 26982 RICHARD J MCCROSSAN VP & CFO 40.00 X 191321 0 29496 CHRISTINE M COLE VP & EXECUTIVE DIRECTOR 40.00 X 152500 0 15914 PAUL G SWINDLEHURST VP & CAO 40.00 X 152535 0 18758 ELLEN DONNARUMMA VP FOR JUSTICE SERVICES 40.00 X 158368 0 6240 WILLIAM H AMES LICSW VP FOR DISABILITY SERVICES 40.00 X 148002 0 27347 CINDY KASSANOS DIRECTOR OF FISCAL OPERATIONS 40.00 X 122123 0 13208 JOHN ROGERS DIRECTOR OF FACILITIES 40.00 X 114721 0 7774 LEN ENGEL MANAGING ASSOCIATES 40.00 X 128650 0 3578 KRISTIN BECHTEL MANAGING ASSOCIATES 40.00 X 118842 0 17112 BARBARA PIERCE PARKER MANAGING ASSOCIATES 40.00 X 120496 0 12280 1740799 0 178689 15 0 1 0 THE BURKE GROUP FIVE BIRCH STREET SUITE 1 WILMINGTON MA 01887 CONSTRUCTION AND RENOVATION 563774 MARK LETOURNEAU 15 GLEASON ROAD SHREWSBURY MA 01545 CONSTRUCTION AND RENOVATION 213975 PATRICK DELANEY 17 CLEARVIEW AVENUE WORCESTER MA 01605 CONSTRUCTION AND RENOVATION 107040 CERIDIAN CORPORATION PO BOX 10989 NEWARK NJ 07193 PAYROLL PROCESSING 100355 4 157742 157742 PROGRAM SERVICE FEES 611710 44082160 44082160 CONSULTING 624100 247319 247319 44329479 209317 209317 351227 214567 136660 136660 -18181 154841 1764096 1568103 6987 195993 -6987 189006 189006 GAIN ON INVOLUNTARY CONVERSION 900099 60508 60508 MISCELLANEOUS INCOME 900099 781 781 61289 45083493 44330260 -18181 613672 1494939 522991 846063 125885 23962388 22143978 1794493 23917 339042 311091 27951 2373230 2120595 242287 10348 2889262 2578799 293605 16858 2588 554 1901 133 69103 59741 9362 78662 78662 37583 37583 2673052 2419962 244671 8419 131423 59544 71879 492244 302203 179404 10637 409739 124204 273777 11758 3464484 3014109 447766 2609 2285541 2201100 78660 5781 97963 55391 42288 284 28192 28192 1104699 961588 142251 860 163008 94042 68329 637 MEALS 1360225 1360199 26 MEDICAL AND PHARMACY 706691 706691 PROGRAM SUPPLIES AND MA 533773 533773 OTHER PROGRAM EXPENSES 339839 321528 16703 1608 146521 74123 71697 701 45184191 39966206 4997550 220435 1801687 1134534 5485020 6704246 29366 17192 305525 511522 29147564 12857497 15928409 16290067 6205544 6555081 438941 565568 30194492 31778210 2590079 3058560 536079 325693 5935000 5745000 2986897 3945512 2630355 2315241 14678410 15390006 X 15494457 16388204 21625 0 15516082 16388204 30194492 31778210 X -100698 463864 508956 X 0 1 X 1 1 1 X 266297 209719 275347 218547 157742 1127652 35374521 37401887 39872020 42353782 44330260 199332470 35640818 37611606 40147367 42572329 44488002 200460122 13000 10000 20000 30000 20000 93000 0 13000 10000 20000 30000 20000 93000 200367122 516117 550594 594513 639454 560544 2861222 516117 550594 594513 639454 560544 2861222 34210 24520 18360 19295 96385 36191145 38186720 40760240 43231078 45048546 203417729 0.98500 0.98430 0.01410 0.01460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 1 43713 43713 0 PART II-B, LINE 1: CRJ PAID SOME OF ITS EMPLOYEES TO INFLUENCE PUBLIC OPINION ON A LEGISLATIVE MATTER PENDING BEFORE THE LEGISLATURE. THIS INCLUDED DIRECT AND INDERECT CONTACT WITH LEGISLATORS AND STAFF IN STATE. OTHER ACTIVITIES INCLUDE REGISTRATION FEES AND STAFF TIME THAT RELATES TO INFLUENCING LEGISLATION AND MATTERS IN THE DRAFTING AND EDITING OF MATERIALS AND INTERNAL STRATEGIC DISCUSSIONS. 2562687 2562687 24821225 11631576 13189649 306336 135917 170419 1376341 1090004 286337 80975 80975 16290067 INTEREST RATE SWAP AGREEMENT OBLIGATION 1096824 DEPOSITS AND OTHER LIABILITIES 228417 LINE OF CREDIT 990000 2315241 X 46380590 463864 109710 508956 1082530 45298060 -214567 -214567 45083493 45508468 109710 214567 324277 45184191 0 45184191 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 2014. 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 508,956. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6B -214,567. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6B 214,567. X 1 0 X X X X X 0 0 0 0 0 0 0 0 0 JOHN LARIVEE PRESIDENT & CEO 315113 0 0 0 18128 0 22332 0 4650 0 360223 0 0 0 RICHARD J MCCROSSAN VP & CFO 186710 0 0 0 4611 0 5935 0 23561 0 220817 0 0 0 CHRISTINE M COLE VP & EXECUTIVE DIRECTOR 151948 0 0 0 552 0 6284 0 9630 0 168414 0 0 0 PAUL G SWINDLEHURST VP & CAO 150951 0 0 0 1584 0 6237 0 12521 0 171293 0 0 0 ELLEN DONNARUMMA VP FOR JUSTICE SERVICES 155628 0 0 0 2740 0 3912 0 2328 0 164608 0 0 0 WILLIAM H AMES LICSW VP FOR DISABILITY SERVICES 147310 0 0 0 692 0 6177 0 21170 0 175349 0 0 0 PART I, LINE 1A TAX GROSS-UPS PAID IN $6,085 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 $7,495. THESE AMOUNTS ARE TAXABLE AND REPORTED ON JOHN'S 2016 FORM W-2. THE AMOUNTS ARE INCLUDED ON 990, PART VII, COLUMN D AND SCHEDULE J, PART II, COLUMN B(III). A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RDT9 2010-04-01 7240000 TO CURRENTLY REFUND PRIOR ISSUE 0 0 0 A 1495000 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 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 REGULARLY 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 DIRECTORS 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 FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). 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 508,956.