2017-10-13T10:39:51-05:00 2017-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2016-07-01 043259160 CITIZEN SCHOOLS INC CITI 6176952300 308 CONGRESS STREET-MUSEUM WHARF BOSTON MA 02210 KAIT ROGERS CHIEF FINANCIAL & ADMIN OFFICER 6176952300 2017-09-28 1 JOHN BUCKLEY CPA P00830631 5083669100 2017-09-20 64.238.141.162 2017-09-28 14:14:09 ED P C3B1CA5E9EDD1B55B0F6E2DA0EC022650C85F82C E389E89C54D8B2D0E67DFD5473BAB8CDEAF766EE 2016 2021-01-29 14:40:06Z KAIT ROGERS 308 CONGRESS STREET BOSTON MA 02210 18540174 0 X WWW.CITIZENSCHOOLS.ORG X 1995 MA CITIZEN SCHOOLS, INC. (CSI) PARTNERS ACTIVELY WITH PUBLIC MIDDLE SCHOOLS TO EDUCATE THE YOUTH, STRENGTHEN COMMUNITIES AND BRING NEW SOLUTIONS TO THE CHALLENGE OF YOUNG ADULT EDUCATION. 14 13 613 1618 0 0 20866361 18439403 0 0 4482 332 -141501 -176785 20729342 18262950 0 0 0 0 20090432 15967148 0 0 1966623 5798371 4598343 25888803 20565491 -5159461 -2302541 9630386 7127198 1457846 1257199 8172540 5869999 X IN 2016-2017, CSI OPERATED AT 29 SITES, SERVING APPROXIMATELY 5,089 LOW-INCOME STUDENTS IN 11 SCHOOL DISTRICTS ACROSS SEVEN STATES. STUDENTS ARE ENROLLED FOR THE ENTIRE SCHOOL YEAR AND PARTICIPATE IN AN INTEGRATED PROGRAM OF SKILL-BUILDING, LEADERSHIP, AND TEAMWORK. 0 0 2807448 STATE SERVICES - SERVICES PROVIDED BY CSI'S STATE OFFICERS TO DIRECTLY SUPPORT CAMPUS OPERATIONS. SERVICES INCLUDE REGIONAL RECRUITMENT OF CAMPUS STAFF AND CITIZEN TEACHERS, MANAGEMENT OF LOCAL RELATIONSHIPS AND KEY STAKEHOLDERS, REGIONAL BEST PRACTICE SHARING, REGIONALLY-BASED STAFF TRAINING AND DIRECT MANAGEMENT AND PROFESSIONAL DEVELOPMENT OF CAMPUS DIRECTORS. 8035681 CAMPUS OPERATIONS - CAMPUS OPERATIONS INCLUDES ALL COSTS INCURRED TO OPERATE CSI'S CAMPUSES, WHICH INCLUDES FRONT-LINE MANAGERS AND STAFF (CAMPUS DIRECTORS, TEACHING FELLOWS, TEACHING ASSOCIATES) SALARY AND BENEFITS AND ALL OTHER EXPENSES (E.G. SUPPLIES, TRANSPORTATION) RELATED TO PROGRAM EXPENDITURES INCURRED AT THE CAMPUS LEVEL. 4691968 FIELD DEVELOPMENT - CSI IS DEDICATED TO MOBILIZING PUBLIC AND COMMUNITY SUPPORT FOR HIGH-QUALITY AFTER-SCHOOL PROGRAMS. THE AGENCY'S FOCUS IS IN THESE AREAS: TWENTY-FIRST CENTURY SKILLS, PUBLIC POLICY INITIATIVES, AND RESOURCES FOR EXPANDED LEARNING TIME AND OUT-OF-SCHOOL LEARNING. SPECIFIC ACTIVITIES INCLUDE INNOVATIVE TEACHING FELLOW PROGRAMS, A TWO-YEAR LEADERSHIP DEVELOPMENT PROGRAM FOR ASPIRING YOUNG EDUCATORS THAT INCLUDES EARNING A MASTER'S OF EDUCATION DEGREE, SUPPORT FOR STEM PROGRAMMING AND INITIATIVES, NEW CAMPUS AND NEW STATE CULTIVATION AND OTHER EFFORTS BY AGENCY STAFF TO PROFESSIONALIZE THE FIELD OF AFTER-SCHOOL AND EXPANDED LEARNING TIME STUDY AND TO INFLUENCE NATIONAL AND REGIONAL PUBLIC POLICY. 1168118 NATIONAL SERVICES - SERVICES PROVIDED BY CSI'S NATIONAL OFFICE TO SUPPORT STATE OFFICES AND CAMPUS OPERATIONS. SERVICES INCLUDE NATIONAL RECRUITMENT OF CAMPUS STAFF AND CITIZEN TEACHERS, MANAGEMENT OF NATIONAL RELATIONSHIPS AND KEY STAKEHOLDERS, NATIONWIDE BEST PRACTICE SHARING, NATIONALLY-BASED STAFF TRAINING, PROGRAM RESEARCH AND EVALUATION, AND CURRICULUM, INSTRUCTION AND TRAINING SUPPORT. 1168118 16703215 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 63 0 1 613 1 0 0 0 0 0 1 1 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 MA NJ NY CA IL NM X KAIT ROGERS 6716952300 308 CONGRESS STREET BOSTON MA 02210 SANJEEV VERMA BOARD MEMBER 1.00 X 0 0 0 LYNN WIATROWSKI BOARD MEMBER 1.00 X 0 0 0 ROBERT DICKEY BOARD MEMBER 1.00 X 0 0 0 EDWARD SKLOOT BOARD MEMBER 1.00 X 0 0 0 ERIC SCHWARZ BOARD MEMBER 1.00 X 0 0 0 NED RIMER BOARD MEMBER 1.00 X 0 0 0 EMILY MCCANN CEO & BOARD MEMBER 40.00 X X 234046 0 24621 SUSAN SIEBERT BOARD MEMBER 1.00 X 0 0 0 LAWRENCE SUMMERS BOARD CHAIR 1.00 X X 0 0 0 TIMOTHY CONWAY BOARD MEMBER 1.00 X 0 0 0 GERRY MCGRAW BOARD MEMBER 1.00 X 0 0 0 SETH KALVERT BOARD MEMBER 1.00 X 0 0 0 LAURA DEBONIS BOARD MEMBER 1.00 X 0 0 0 ERYN BINGLE BOARD MEMBER 1.00 X 0 0 0 OMAR WASOW BOARD MEMBER-RESIGNED DURING FY17 1.00 X 0 0 0 KAIT ROGERS CHIEF FINANCIAL & ADMINISTRATIVE OFFICER 40.00 X 138890 0 23065 PATRICK KIRBY CHIEF GROWTH OFFICER & EXE 40.00 X 166859 0 23920 BRIDGET KEANE CHIEF EXTERNAL ENGAGEMENT OFFICER 40.00 X 198556 0 6738 GREGORY MEYERS EXECUTIVE DIRECTOR-TEXAS 40.00 X 156540 0 20559 NICHOLAS HUTCHINSON EXECUTIVE DIRECTOR-US2020 40.00 X 151996 0 20061 NELL KISIEL SR. ADVISOR STRATEGIC INITIATIVES 40.00 X 140280 0 21869 1187167 0 140833 16 0 1 0 ABT ASSOCIATES INC PO BOX 84-586 BOSTON MA 02284 EVALUATION SERVICES 229134 POSITIVELY PARTNERS 273 ATHENS ST BOSTON MA 02109 EMPLOYMENT CONSULTING 222600 2 784789 7382173 10272441 96836 18439403 332 332 100439 784789 277224 -176785 -176785 18262950 0 0 -176453 464996 268697 36199 160100 13071258 10710267 1085398 1275593 156777 130172 13069 13536 1252621 1036861 104252 111508 1021496 840514 82916 98066 66592 66592 1140487 1048390 92097 40253 37754 2499 99262 75604 11348 12310 402695 265905 107865 28925 1033606 789777 147083 96746 217618 173593 17776 26249 157805 85069 7190 65546 653955 548700 54819 50436 138148 112920 13437 11791 STUDENT TRANSPORTATION 162858 162858 DIRECT CAMPUS EXPENSES 132574 132574 MISCELLANEOUS 108974 86903 22071 ENTRANCE AND MEMBERSHIP 86067 79341 6726 157449 117316 24316 15817 20565491 16703215 1895653 1966623 1530952 1891136 492546 298825 3951779 2713859 2190987 1107130 90983 173910 4569475 3627137 1373139 942338 9630386 7127198 1457846 1257199 1457846 1257199 X 3885739 2913917 4286801 2956082 8172540 5869999 9630386 7127198 -2302541 0 X X 0 1 X 1 1 1 X 29709531 30311799 26536422 20866361 18439403 125863516 29709531 30311799 26536422 20866361 18439403 125863516 4066885 121796631 1260 1141 325 4482 332 7540 20507 20507 623885 359225 983110 126874673 14000 0.96000 0.94280 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: NET SPECIAL EVENT INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 136 64456 64592 20500899 20565491 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 235118 327777 116478 64592 743965 250000 250000 250000 250000 1000000 1500000 619 282 136 1037 1199308 1158337 40971 3370167 2468800 901367 942338 X 20140368 1600194 277224 1877418 18262950 0 18262950 22442909 1600194 277224 1877418 20565491 0 20565491 PART X, LINE 2: CSI ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. CSI HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2017. CSI'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE ON 990 277,224. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE ON 990 277,224. MA GALA 461616 438336 23280 0 0 16970 53564 11250 36472 NY GALA 256502 195152 61350 0 0 30000 99385 2634 17600 2 167110 151301 15809 0 0 7250 44 0 2055 885228 784789 100439 54220 152993 13884 56127 277224 -176785 X X X X X 0 0 0 0 0 0 0 0 0 EMILY MCCANN CEO & BOARD MEMBER 234046 0 0 0 0 0 7397 0 17224 0 258667 0 0 0 KAIT ROGERS CHIEF FINANCIAL & ADMINISTRATIVE OFF 138890 0 0 0 0 0 4454 0 18611 0 161955 0 0 0 PATRICK KIRBY CHIEF GROWTH OFFICER & EXE 166859 0 0 0 0 0 5325 0 18595 0 190779 0 0 0 BRIDGET KEANE CHIEF EXTERNAL ENGAGEMENT OFFICER 198556 0 0 0 0 0 462 0 6276 0 205294 0 0 0 GREGORY MEYERS EXECUTIVE DIRECTOR-TEXAS 156540 0 0 0 0 0 1774 0 18785 0 177099 0 0 0 NICHOLAS HUTCHINSON EXECUTIVE DIRECTOR-US2020 151996 0 0 0 0 0 4358 0 15703 0 172057 0 0 0 NELL KISIEL SR. ADVISOR STRATEGIC INITIATIVES 140280 0 0 0 0 0 4420 0 17449 0 162149 0 0 0 X COMPUTER EQUIPMENT 1 96836 FAIR VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B CSI'S EXECUTIVE COMMITTEE MEETINGS ARE INFORMATIONAL AND MINUTES ARE NOT MAINTAINED. ANY ISSUES ARE BROUGHT UP AT THE BOARD MEETINGS AND DOCUMENTED IN BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND PRESIDENT REVIEW THE FORM 990 AND PRESENT TO THE BOARD AND THE CEO FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR. BY SIGNING, THE SIGNER AGREES TO ADHERE TO THE POLICY WHICH INCLUDES AVOIDING CONFLICTS OF INTERESTS AND IMMEDIATE DISCLOSURE SHOULD ONE ARISE. ON-GOING ADHERENCE TO THE POLICY IS SUPPORTED BY THE FOLLOWING: 1. COMPENSATION: VOTING MEMBERS OF THE BOARD ARE NOT COMPENSATED BY CITIZEN SCHOOLS. 2. CONTRACTS AND PROCUREMENT: OUR PROCUREMENT PROCEDURES SUPPORT COMPLIANCE WITH OUR CONFLICT OF INTEREST POLICY (I.E. SOLICIATION OF MULTIPLE VENDORS, ANNUAL ZERO-BASED REQUIRING LINE ITEM JUSTIFICATION AND APPROVED SIGNATORIES ON ALL CHECK REQUESTS AND CHECKS FOR PURCHASES OVER $5,000). FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS DETERMINED BASED UPON THE BOARD'S REVIEW OF EXTERNAL COMPARATIVE DATA OF SIMILAR ORGANIZATIONS. THE COMPENSATION IS THEN APPROVED BY THE BOARD. FOR ALL STAFF, CITIZEN SCHOOLS HAS CREATED A SALARY STRUCTURE (A RANGE OF SALARIES THAT ARE DEEMED APPROPRIATE AND FAIR FOR CURRENT POSITIONS) ON WHICH BENCHMARKING IS DONE YEARLY AND UPDATES ARE MADE AS APPROPRIATE. PAY FOR THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE BOARD OF DIRECTORS, WORKING WITH THE CHIEF TALENT OFFICER TO DETERMINE APPROPRIATE BENCHMARKS. ANY PAY INCREASES OTHER THAN THE STANDARD MERIT BASED ADJUSTMENT MUST BE APPROVED BY THE BOARD OF DIRECTORS. ANY PAY INCREASE FOR OTHER STAFF OUTSIDE OF MERIT BASED INCREASE OR CHANGE OF POSITION MUST BE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE WHICH MUST INCLUDE AT LEAST THE DIRECTOR OF HUMAN RESOURCES AND THE CEO. FORM 990, PART VI, SECTION C, LINE 19 CITIZEN SCHOOLS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: CSI HAS AN EXECUTIVE COMMITTEE WHICH ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.