BRIEN CENTER FOR MENTAL HEALTH & SUBTANCE ABUSE SERVICES: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- BRIEN CENTER FOR MENTAL HEALTH & SUBTANCE ABUSE SERVICES (EIN 04-2081870)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-04-21
- IRS object ID
- 201711119349300716
- Schema version
- 2015v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-04-21T11:44:52-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042713795 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEYERS BROTHERS KALICKA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 WHITNEY AVE SUITE 800 | AddressLine1Txt |
| City | HOLYOKE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01040 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042081870 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BRIEN CENTER FOR MENTAL HEALTH AND | BusinessNameLine1Txt |
| Business Name Line2 | SUBSTANCE ABUSE SERVICES INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRIE | BusinessNameControlTxt |
| Phone | 4134990412 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4219 | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 012024219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | M CHRISTINE MACBETH | PersonNm |
| Person Title | PRESIDENT AND CEO | PersonTitleTxt |
| Phone | 4134990412 | PhoneNum |
| Signature | 2017-04-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RUDY M D'AGOSTINO | PreparerPersonNm |
| PTIN | P00962620 | PTIN |
| Phone | 4135368510 | PhoneNum |
| Preparation | 2017-04-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | M CHRISTINE MACBETH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4219 | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 012024219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,854,234 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BRIENCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | COMMUNITY BASED AGENCY PROVIDING CARE TO THOSE SUFFERING FROM BEHAVIORAL HEALTH DISORDERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 560 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,341,621 | PYContributionsGrantsAmt |
| CY Contributions Grants | $460,142 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,084,632 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,249,438 | CYProgramServiceRevenueAmt |
| PY Investment Income | $845 | PYInvestmentIncomeAmt |
| CY Investment Income | $108,853 | CYInvestmentIncomeAmt |
| PY Other Revenue | $172,850 | PYOtherRevenueAmt |
| CY Other Revenue | $2,397 | CYOtherRevenueAmt |
| PY Total Revenue | $22,599,948 | PYTotalRevenueAmt |
| CY Total Revenue | $24,820,830 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,174,602 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $15,578,773 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,355 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,291,971 | PYOtherExpensesAmt |
| CY Other Expenses | $8,880,457 | CYOtherExpensesAmt |
| PY Total Expenses | $22,466,573 | PYTotalExpensesAmt |
| CY Total Expenses | $24,459,230 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $133,375 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $361,600 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,863,725 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,331,194 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,912,554 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,018,423 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $951,171 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,312,771 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE BRIEN CENTER'S MISSION IS TO PROVIDE HIGH QUALITY, COMPREHENSIVE MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES TO BERKSHIRE RESIDENTS THROUGH COMMUNITY BASED SERVICES THAT PROMOTE THE HIGHEST POSSIBLE DEGREE OF RECOVERY, INDEPENDENCE AND QUALITY OF LIFE OF THOSE SERVED. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,813,693 | ExpenseAmt |
| Revenue | $7,928,057 | RevenueAmt |
| Desc | COMMUNITY SERVICES FOCUSES ON THE POWER OF THE LARGER COMMUNITY TO POSITIVELY IMPACT INDIVIDUAL GROWTH, CARE AND RECOVERY. THERE ARE 15 SITES LOCATED THROUGHOUT BERKSHIRE COUNTY, MASSACHUSETTS WHICH OFFER A VARIETY OF SUPPORTS FOR ADULTS WITH LIVED EXPERIENCES, EXPERIENCES OF EXTREME STATES OR THOSE LIVING WITH COGNITIVE / FUNCTIONAL CHALLENGES. SPECIFIC PROGRAMS INCLUDE COMMUNITY BASED FLEXIBLE SUPPORTS (CBFS), ADULT DAYCARE CENTERS AND THE HAMLIN STREET REACH OUT PROGRAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,546,603 | ExpenseAmt |
| Revenue | $6,268,804 | RevenueAmt |
| Desc | CHILD AND ADOLESCENT SERVICES PROVIDE COMPREHENSIVE COMMUNITY SERVICES INCLUDING ASSESSMENT, TREATMENT AND SUPPORT TO CHILDREN AND FAMILIES IN BERKSHIRE COUNTY, MASSACHUSETTS. THE FOCUS IS ON HELPING FAMILIES COPE WITH LIFE TRANSITIONS, EMOTIONAL AND BEHAVIORAL DISORDERS AND DEVELOPMENTAL ISSUES. A CLINICAL ASSESSMENT WILL BE DONE UPON INTAKE TO DETERMINE THE BEST TREATMENT OPTIONS FOR EACH CHILD AND FAMILY. SPECIFIC PROGRAMS INCLUDE COMMUNITY SERVICES AGENCY (CSA), CHILDRENS BEHAVIORAL HEALTH INITIATIVE (CBHI), CHILD STABILIZATION UNIT, HOME BASED OUTREACH SERVICES, OUTPATIENT PROGRAM, YOUTH SUBSTANCE ABUSE PROGRAM, AND OPTIONS FOR YOUTH. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,639,357 | ExpenseAmt |
| Revenue | $4,909,716 | RevenueAmt |
| Desc | THE ADULT & FAMILY OUTPATIENT SERVICES PROVIDE INDIVIDUAL, COUPLES/FAMILY, AND GROUP COUNSELING SERVICES FOR RESIDENTS OF BERKSHIRE COUNTY BY A MULTIDISCIPLINARY STAFF OF LICENSED SOCIAL WORKERS, PSYCHOLOGISTS, PSYCHIATRISTS, NURSES, CREDENTIALED SUBSTANCE ABUSE COUNSELORS, UNLICENSED MASTERS LEVEL THERAPISTS, MASTERS AND DOCTORATE LEVEL INTERNS, AND DIRECT CARE COUNSELORS. OUR INTEGRATED AND COMPREHENSIVE SERVICES ARE PROVIDED TO ADULTS OVER THE AGE OF 18 EXPERIENCING THE FULL RANGE OF MENTAL HEALTH AND SUBSTANCE ABUSE CONCERNS. INTERVENTIONS ARE PROVIDED THROUGH A PERSON CENTERED APPROACH WHICH EMPOWERS THE PEOPLE AND FAMILIES WE SERVE IN CO-CREATING WITH THEIR PROVIDER THE COURSE OF CLINICAL ASSESSMENT, INTERVENTIONS AND PROGRESS THERAPY. OUTCOME MEASURES AND PARTICIPATION IN THE DOCUMENTATION PROCESS PROVIDE REAL TIME FEEDBACK ON PROGRESS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,394,438 | ExpenseAmt |
| Revenue | $5,142,861 | RevenueAmt |
| Desc | ACUTE OUTPATIENT SERVICES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,394,438 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $5,142,861 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $21,394,091 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | 0 | 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 | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 560 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFF PRINGLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4139334441 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4219 | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01202 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICHARD LOMBARDI | ||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAUL MARCHETTI | ||||||
| FIRST VP & TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LINDA FEBLES | ||||||
| SECOND VP | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAITLYN KING | ||||||
| CLERK | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTA AMES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR ROBERT TABAKIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE MEMBRINO | ||||||
| DIRECTOR (END 1/27/16) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE WHALLEY | ||||||
| DIRECTOR (END 1/27/16) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS STOKES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL FAZIO | ||||||
| DIRECTOR (START 1/27/16) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENIN STROUT | ||||||
| CFO | 37.50 | Yes (X) | $59,579 | $0 | $1,460 | |
| M CHRISTINE MACBETH | ||||||
| PRESIDENT AND CEO | 45.00 | Yes (X) | $134,569 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $194,148 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,460 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BERKSHIRE MEDICAL CENTER | |||||
| PO BOX 4339 | PITTSFIELD | MA | 01202 | PSYCHIATRY SERVICES | $929,819 |
| COMMUNITY ENTERPRISES | |||||
| 441 PLEASANT STREET | NORTHAMPTON | MA | 01060 | CLIENT CARE | $377,293 |
| BERKSHIRE CHILDREN AND FAMILIES | |||||
| 480 WEST STREET | PITTSFIELD | MA | 01201 | CLIENT CARE | $370,178 |
| KEY PROGRAM | |||||
| 670 OLD CONNECTICUT PATH | FRAMINGHAM | MA | 01701 | CLIENT CARE | $219,124 |
| PAUL O'SHEA | |||||
| 10 LIBERTY STREET | DANVERS | MA | 01923 | MANAGEMENT SERVICES | $113,986 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $50,000 | FederatedCampaignsAmt |
| Government Grants | $230,653 | GovernmentGrantsAmt |
| All Other Contributions | $179,489 | AllOtherContributionsAmt |
| Total Contributions | $460,142 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INDIVIDUAL AND FAMILY SERVICES | 624100 | $23,924,064 | $23,924,064 |
| CONSULTING AND OTHER INCOME | 624100 | $325,374 | $325,374 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,249,438 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,259 | TotalRevenueColumnAmt |
| Exclusion | $1,259 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $140,998 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $33,404 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $107,594 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $107,594 | TotalRevenueColumnAmt |
| Exclusion | $107,594 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | VENDING MACHINE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,397 | TotalRevenueColumnAmt |
| Exclusion | $2,397 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,397 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,820,830 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,249,438 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $111,250 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,532 | TotalAmt |
| Management And General | $223,532 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,385,946 | TotalAmt |
| Program Services | $12,402,086 | ProgramServicesAmt |
| Management And General | $983,860 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $839,108 | TotalAmt |
| Program Services | $759,139 | ProgramServicesAmt |
| Management And General | $79,969 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,130,187 | TotalAmt |
| Program Services | $955,580 | ProgramServicesAmt |
| Management And General | $174,607 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,375 | TotalAmt |
| Management And General | $76,375 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,442 | TotalAmt |
| Management And General | $84,442 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,125,582 | TotalAmt |
| Program Services | $2,671,196 | ProgramServicesAmt |
| Management And General | $454,386 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,192 | TotalAmt |
| Program Services | $455 | ProgramServicesAmt |
| Management And General | $21,737 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $439,142 | TotalAmt |
| Program Services | $288,725 | ProgramServicesAmt |
| Management And General | $150,417 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,254,295 | TotalAmt |
| Program Services | $1,134,215 | ProgramServicesAmt |
| Management And General | $120,080 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $494,936 | TotalAmt |
| Program Services | $478,563 | ProgramServicesAmt |
| Management And General | $16,373 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,238 | TotalAmt |
| Program Services | $95 | ProgramServicesAmt |
| Management And General | $2,143 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,520 | TotalAmt |
| Program Services | $1,842 | ProgramServicesAmt |
| Management And General | $152,678 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,211 | TotalAmt |
| Program Services | $118,627 | ProgramServicesAmt |
| Management And General | $223,584 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,734 | TotalAmt |
| Management And General | $234,734 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT | $2,198,779 | $2,198,779 | |
| FOOD AND CLIENT EXPENSE | $347,314 | $338,901 | $8,413 |
| DUES AND SUBSCRIPTIONS | $55,945 | $8,320 | $47,625 |
| STAFF DEVELOPMENT | $40,195 | $33,840 | $6,355 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,557 | TotalAmt |
| Program Services | $3,728 | ProgramServicesAmt |
| Management And General | $1,474 | ManagementAndGeneralAmt |
| Fundraising | $2,355 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,459,230 | TotalAmt |
| Program Services | $21,394,091 | ProgramServicesAmt |
| Management And General | $3,062,784 | ManagementAndGeneralAmt |
| Fundraising | $2,355 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,749 | BOYAmt |
| EOY | $210,108 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,568 | BOYAmt |
| EOY | $473,304 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,500 | BOYAmt |
| EOY | $15,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,030,928 | BOYAmt |
| EOY | $2,750,337 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,896 | BOYAmt |
| EOY | $70,085 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,797,284 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,174,078 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,973,856 | BOYAmt |
| EOY | $4,623,206 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,912 | BOYAmt |
| EOY | $74,514 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,316 | BOYAmt |
| EOY | $114,640 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,863,725 | BOYAmt |
| EOY | $8,331,194 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,627,314 | BOYAmt |
| EOY | $3,071,658 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $50,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,316 | BOYAmt |
| EOY | $114,640 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,152,924 | BOYAmt |
| EOY | $3,782,125 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,912,554 | BOYAmt |
| EOY | $7,018,423 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $925,152 | BOYAmt |
| EOY | $1,168,553 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,019 | BOYAmt |
| EOY | $144,218 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $951,171 | BOYAmt |
| EOY | $1,312,771 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,863,725 | BOYAmt |
| EOY | $8,331,194 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $361,600 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,559,038 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,523,641 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,982,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,341,621 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $460,142 | CurrentTaxYearAmt |
| Total | $34,866,542 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,102,094 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,494,934 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,540,341 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,084,632 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,249,438 | CurrentTaxYearAmt |
| Total | $75,471,439 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,397 | CurrentTaxYearAmt |
| Total | $2,397 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,661,132 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,018,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,522,441 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,426,253 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,711,977 | CurrentTaxYearAmt |
| Total | $110,340,378 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $714,510 | CurrentTaxYearAmt |
| Total | $714,510 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $714,510 | CurrentTaxYearAmt |
| Total | $714,510 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $109,625,868 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,905 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,754 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $845 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,259 | CurrentTaxYearAmt |
| Total | $5,980 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,905 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,754 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $845 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,259 | CurrentTaxYearAmt |
| Total | $5,980 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $81,737 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59,166 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $106,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $172,850 | CurrentTaxYearMinus1YearAmt |
| Total | $420,541 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,744,774 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,077,958 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,630,983 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,599,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,713,236 | CurrentTaxYearAmt |
| Total | $110,766,899 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99500 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00030 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $238,853 | InvestmentCostOrOtherBasisAmt |
| Book Value | $238,853 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,321,388 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,132,274 | DepreciationAmt |
| Book Value | $4,189,114 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $73,899 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $52,879 | DepreciationAmt |
| Book Value | $21,020 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,131,764 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $988,925 | DepreciationAmt |
| Book Value | $142,839 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $31,380 | InvestmentCostOrOtherBasisAmt |
| Book Value | $31,380 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,623,206 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $24,888,075 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $67,245 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $67,245 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,820,830 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $24,820,830 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,526,475 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $67,245 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $67,245 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,459,230 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,459,230 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | AMOUNTS INCLUDED ON FORM 990, PART X, LINE 21 ARE CLIENT CUSTODIAL FUNDS (HELD BY THE ORGANIZATION AS REPRESENTATIVE PAYEE). |
| PART X, LINE 2: | A TAX POSITION IS DEEMED TO INCLUDE SUCH THINGS AS THE ORGANIZATION'S TAX EXEMPT STATUS, UNRELATED BUSINESS INCOME AND THE METHODOLOGIES FOR ALLOCATING EXPENSES TO UNRELATED BUSINESS INCOME STREAMS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDED ON OR AFTER JUNE 30, 2013. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| Bond Issued | 2010-07-08 | BondIssuedDt |
| Issue Price | $3,000,000 | IssuePriceAmt |
| Purpose | TO PURCHASE AND RENOVATE PROGRAM AND ADMINISTRATIVE BUILDINGS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $3,000,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $153,962 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $2,846,038 | CapitalExpendituresAmt |
| Substantial Completion | 2012 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | AN EXECUTIVE COMMITTEE CONSISTING OF BOARD OFFICERS, CHAIRS OF ANY OTHER STANDING COMMITTEE, AND THE IMMEDIATE PAST PRESIDENT OF THE BOARD MAY EXERCISE ALL POWERS OF THE FULL BOARD DURING INTERVALS BETWEEN BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11 | ONCE THE FORM 990 IS COMPLETED BY THE AUDIT FIRM, A FINAL VERSION IS SUBMITTED TO THE BRIEN CENTER. THE CHIEF FINANCIAL OFFICER OR VICE PRESIDENT, ADMINISTRATION AND FINANCE, REVIEWS FOR COMPLETENESS AND ACCURACY AND THEN COMPARES TO PRIOR YEAR FORM 990 FOR REASONABLENESS. ONCE THIS REVIEW IS COMPLETED, THE ENTIRE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS TO REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BRIEN CENTER REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH THE CORPORATE COMPLIANCE COMMITTEE THAT IS ACTIVELY INVOLVED IN DETERMINING ANY KNOWN CONFLICTS THROUGHOUT THE YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS REVIEWS THE EMPLOYMENT CONTRACT OF THE CHIEF EXECUTIVE OFFICER ON AN ANNUAL BASIS AND DETERMINES SALARY CHANGES USING COMPARABILITY DATA AND APPROVAL BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE UNIFORM FINANCIAL STATEMENTS AND FEDERAL FORM 990 ARE AVAILABLE ON THE INTERNET. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS AND CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,671,196. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,671,196. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 454,386. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 454,386. |
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