2016-10-14T09:19:18-05:00 2016-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2015-07-01 043259160 CITIZEN SCHOOLS INC CITI 6176952300 308 CONGRESS STREET-MUSEUM WHARF BOSTON MA 02210 KAIT ROGERS VP OF FINANCE & OPERATIONS 6176952300 2016-10-06 1 JOHN BUCKLEY CPA P00830631 5083669100 2016-10-04 2015 2017-02-10 21:41:12Z KAIT ROGERS 308 CONGRESS STREET BOSTON MA 02210 21229052 0 X WWW.CITIZENSCHOOLS.ORG X 1995 MA CITIZEN SCHOOLS (CSI) PARTNERS ACTIVELY WITH PUBLIC MIDDLE SCHOOLS TO EXPAND THE LEARNING DAY FOR LOW-INCOME CHILDREN ACROSS THE COUNTRY. 14 13 725 1870 0 0 26536422 20866361 0 0 325 4482 -248416 -141501 26288331 20729342 0 0 0 0 22405027 20090432 0 0 1991475 7094580 5798371 29499607 25888803 -3211276 -5159461 14847878 9630386 1515877 1457846 13332001 8172540 X IN 2015-2016, CSI OPERATED AT 31 SITES, SERVING APPROXIMATELY 4,700 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 4076342 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. 9806096 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. 5789069 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. 1705051 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. 1705051 21376558 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 56 0 1 725 1 0 0 0 0 0 1 1 0 0 0 0 X 14 13 0 0 1 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 MA NJ NY CA NC IL NM X KAIT ROGERS 6716952300 308 CONGRESS STREET BOSTON MA 02210 ANDREW BALSON-RESIGNED 62016 BOARD MEMBER 1.00 X 0 0 0 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 TRIPP JONES-RESIGNED 122015 BOARD MEMBER 1.00 X 0 0 0 ERIC SCHWARZ BOARD MEMBER 1.00 X X 184862 0 16628 NED RIMER BOARD MEMBER 1.00 X 0 0 0 OMAR WASOW BOARD MEMBER 1.00 X 0 0 0 EMILY MCCANN CEO & BOARD MEMBER 40.00 X X 206553 0 26196 SUSAN SIEBERT BOARD MEMBER 1.00 X 0 0 0 STEVEN SCHWARTZ-RESIGNED 72015 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 STEVEN ROTHSTEIN-RESIGNED 22016 CEO & BOARD MEMBER 40.00 X X 271890 0 22852 KAIT ROGERS VICE PRESIDENT OF FINANCE AND OPERATIONS 40.00 X 136126 0 21859 KATHERINE MOTT EXECUTIVE DIRECTOR 40.00 X 177554 0 13795 PATRICK KIRBY CHIEF GROWTH OFFICER & EXECUTIVE DIRECTOR 40.00 X 164942 0 26877 MARIA DRAKE EXECUTIVE DIRECTOR 40.00 X 147430 0 5686 ADAM MAURER CHIEF TALENT OFFICER 40.00 X 144722 0 21489 JOSHUA SINGLETARY CHIEF INFORMATION OFFICER 40.00 X 142211 0 24924 1576290 0 180306 22 0 1 0 ABT ASSOCIATES INC 55 WHEELER STREET CAMBRIDGE MA 02138 EVALUATION SERVICES 389655 UNIFIED NETWORKING SOLUTIONS INC 10 COMMERCE WAY RAYNHAM MA 02767 IT SERVICES 259172 BETSY TARLIN 88 COLUMBIA TERRACE BROOKLINE MA 02446 DEVELOPMENT STAFF OVERSIGHT AND ADVISING 140063 3 1227413 9723751 9915197 824640 20866361 180 180 264003 259701 4302 4302 4302 98508 1227413 240009 -141501 -141501 20729342 0 0 -137019 671794 417332 29972 224490 16575769 13742770 1523368 1309631 140969 126868 8895 5206 1377005 1221983 85497 69525 1324895 1094458 117269 113168 1486461 1348831 137630 71726 65048 6678 153860 117190 18781 17889 520441 377761 106468 36212 1024125 684427 274487 65211 386390 303262 37374 45754 407594 360505 27194 19895 649388 529756 71637 47995 113430 95942 9958 7530 BAD DEBTS 286841 243929 15986 26926 DIRECT CAMPUS EXPENSES 228365 228365 STUDENT TRANSPORTATION 177499 177499 COMMUNICATIONS 111626 93382 16201 2043 180625 147250 33375 25888803 21376558 2520770 1991475 3647190 1530952 493054 492546 7405565 3951779 2112911 2190987 154319 90983 4527769 3154630 775138 1373139 259701 0 14847878 9630386 1515877 1457846 1515877 1457846 X 7538740 3885739 5793261 4286801 13332001 8172540 14847878 9630386 -5159461 0 X X 0 1 X 1 1 1 X 27108503 29709531 30311799 26536422 20866361 134532616 27108503 29709531 30311799 26536422 20866361 134532616 6446321 128086295 1321 1260 1141 325 4482 8529 20507 20507 318342 623885 359225 1301452 135863104 102345 0.94280 0.92640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 116478 116478 26012334 26128812 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 180859 235118 327777 116478 860232 250000 250000 250000 250000 1000000 1500000 389 619 282 0 1290 1175924 1175924 0 3351845 1978706 1373139 1373139 X 22506055 1536704 240009 1776713 20729342 0 20729342 27665516 1536704 240009 1776713 25888803 0 25888803 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, 2016. CSI'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE ON 990 240,009. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE ON 990 240,009. MA GALA 494573 453133 41440 18288 55500 30545 NY GALA 470088 435543 34545 38260 31600 13262 4 361260 338737 22523 15804 28494 8256 1325921 1227413 98508 72352 115594 13262 38801 240009 -141501 X X X X X 1 0 0 0 0 0 0 0 0 ERIC SCHWARZ BOARD MEMBER 184862 0 0 0 0 0 0 0 16628 0 201490 0 0 0 EMILY MCCANN CEO & BOARD MEMBER 206553 0 0 0 0 0 6427 0 19769 0 232749 0 0 0 STEVEN ROTHSTEIN-RESIGNED 22016 CEO & BOARD MEMBER 271890 0 0 0 0 0 2080 0 20772 0 294742 0 0 0 KAIT ROGERS VICE PRESIDENT OF FINANCE AND OPERAT 136126 0 0 0 0 0 1250 0 20609 0 157985 0 0 0 KATHERINE MOTT EXECUTIVE DIRECTOR 177554 0 0 0 0 0 5414 0 8381 0 191349 0 0 0 PATRICK KIRBY CHIEF GROWTH OFFICER & EXECUTIVE DIR 164942 0 0 0 0 0 5232 0 21645 0 191819 0 0 0 MARIA DRAKE EXECUTIVE DIRECTOR 147430 0 0 0 0 0 0 0 5686 0 153116 0 0 0 ADAM MAURER CHIEF TALENT OFFICER 144722 0 0 0 0 0 4456 0 17033 0 166211 0 0 0 JOSHUA SINGLETARY CHIEF INFORMATION OFFICER 142211 0 0 0 0 0 4437 0 20487 0 167135 0 0 0 PART I, LINE 4A CSI AWARDED STEVEN ROTHSTEIN A SEVERANCE AWARD OF $30,000, WHICH WAS ACCRUED BUT NOT YET PAID AS OF JUNE 30, 2016. STEVEN ROTHSTEIN'S SEVERANCE AWARD WAS PAID IN JULY, 2016. THIS AMOUNT IS NOT INCLUDED IN THE ACCOMPANYING SCHEDULE J, AND WILL BE INCLUDED IN THE FISCAL YEAR 2017 TAX FILING. X SOFTWARE 1 648019 FAIR VALUE X HARDWARE 1 176621 FAIR VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 THERE WERE CHANGES MADE TO CSI'S BY-LAWS DURING TAX YEAR 2015. THESE CHANGES INCLUDE ALLOWING PERSONS OTHER THAN BOARD OF DIRECTORS TO SERVE ON CERTAIN COMMITTEES. FORM 990, PART VI, SECTION A, LINE 8B CSI'S EXECUTIVE COMMITTEE MEETINGS ARE INFORMATION AND MINUTES ARE NOT DOCUMENTED. ANY ISSUES ARE BROUGHT UP AT BOARD MEETINGS AND DOCUMENTED IN BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11 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.