CRITERION CHILD ENRICHMENT INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CRITERION CHILD ENRICHMENT INC (EIN 22-2592997)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-12
- IRS object ID
- 201531329349301403
- Schema version
- 2013v4.0
- 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 | 2015-05-12T09:02:37-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043108635 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEONARD MULHERIN & GREENE PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 625 GROVE STREET | AddressLine1 |
| City | BRAINTREE | City |
| State | MA | State |
| ZIP Code | 02184 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222592997 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRITERION CHILD ENRICHMENT INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CRIT | BusinessNameControlTxt |
| Phone | 5084733422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 FORTUNE BLVD | AddressLine1 |
| City | MILFORD | City |
| State | MA | State |
| ZIP Code | 01757 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR ROBERT F LITTLETON JR | PersonNm |
| Person Title | FOUNDER / OFFICER | PersonTitleTxt |
| Phone | 5084733422 | PhoneNum |
| Signature | 2015-04-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN G MADDEN | PreparerPersonNm |
| PTIN | P00142526 | PTIN |
| Phone | 7813564800 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR ROBERT F LITTLETON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 FORTUNE BLVD | AddressLine1 |
| City | MILFORD | City |
| State | MA | State |
| ZIP Code | 01757 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $21,638,061 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CRITERIONCHILD.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 415 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | -$37,099 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$37,099 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,816,200 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,405,742 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,544,285 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,069,309 | CYProgramServiceRevenueAmt |
| PY Investment Income | $161,104 | PYInvestmentIncomeAmt |
| CY Investment Income | $323,435 | CYInvestmentIncomeAmt |
| PY Other Revenue | $71,358 | PYOtherRevenueAmt |
| CY Other Revenue | $69,656 | CYOtherRevenueAmt |
| PY Total Revenue | $19,592,947 | PYTotalRevenueAmt |
| CY Total Revenue | $20,868,142 | 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 | $10,459,835 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,004,184 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,609,347 | PYOtherExpensesAmt |
| CY Other Expenses | $8,922,054 | CYOtherExpensesAmt |
| PY Total Expenses | $19,069,182 | PYTotalExpensesAmt |
| CY Total Expenses | $19,926,238 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $523,765 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $941,904 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,209,724 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,704,783 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,689,390 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,851,067 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,520,334 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,853,716 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,250,837 | ExpenseAmt |
| Revenue | $18,431,054 | RevenueAmt |
| Desc | EARLY INTERVENTION PROGRAM - SERVES CHILDREN FROM BIRTH TO AGE 3 WHOSE DEVELOPMENTAL PATTERNS ARE ATYPICAL OR AT RISK TO BECOME ATYPICAL THROUGH THE INFLUENCE OF HEALTH OR ENVIORNMENTAL FACTORS. SERVED APPROXIMATELY 6,550 CLIENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $511,694 | ExpenseAmt |
| Revenue | $546,332 | RevenueAmt |
| Desc | FAMILY SUPPORT - HEALTHY FAMILIES IS A COMPREHENSIVE, PREVENTION ORIENTED, HOME VISITING AND CENTER BASED SERVICE PROVIDED TO FIRST TIME PARENTS UNDER THE AGE OF 21. THE PARENT CHILD HOME PROGRAM EMPHASIZES THE PARENT-CHILD VERBAL INTERACTION CRITICAL TO EARLY BRAIN DEVELOPMENT. THE REGIONAL CONSULTATION PROGRAM PROVIDES ENHANCED SERVICES TO INFANTS AND TODDLERS WHO DEMONSTRATE COMPLEX AND EXTENSIVE DEVELOPMENTAL AND MEDICAL/HEALTH NEEDS. SERVED APPROXIMATELY 128 CLIENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,501,693 | ExpenseAmt |
| Revenue | $1,506,290 | RevenueAmt |
| Desc | CHILD CARE - THE RISE AND SHINE ACADEMY PROVIDES QUALITY CHILD CARE SERVICES TO FAMILIES OF CHILDREN BETWEEN 3 MONTHS AND 7 YEARS OF AGE. SERVED APPROXIMATELY 289 CLIENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $18,264,224 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | 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 | 88 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 415 | 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | 0 | 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 |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUMAN SERVICES MANAGEMENT CORP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5084733422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 321 FORTUNE BLVD | AddressLine1 |
| City | MILFORD | City |
| State | MA | State |
| ZIP Code | 01757 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DR ROBERT F LITTLETON JR | |||||||
| FOUNDER/MGT CON/OFFICER | 5.90 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MELVIN J THOMPSON | |||||||
| CLERK | 0.20 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DANA WHITE | |||||||
| VICE PRESIDENT | 0.20 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROSS MAZZARELLI | |||||||
| DIRECTOR | 0.20 | Yes (X) | $0 | $0 | $0 | ||
| DR ROBERT F LITTLETON JR | |||||||
| OFFICER | 0.20 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MAURA MURPHY | |||||||
| DIR. OF EARLY CHILDHOOD OPERATIONS | 40.00 | $104,010 | $0 | $4,035 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $104,010 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $4,035 | 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BEACON ABA SERVICES | |||||
| 321 FORTUNE BLVD | MILFORD | ME | 01757 | AUTISM SERVICES | $2,570,260 |
| HUMAN SERVICES MANAGEMENT CORPORATION | |||||
| 321 FORTUNE BLVD | MILFORD | MA | 01757 | MGMT/BLLNG/OTH SVCS | $1,568,191 |
| NEW ENGLAND CENTER | |||||
| PO BOX 845108 | BOSTON | MA | 02284 | AUTISM SERVICES | $414,549 |
| HMEA | |||||
| 8 FORGE PARK EAST | FRANKLIN | MA | 02038 | AUTISM SERVICES | $228,090 |
| MAY INSTITUTE | |||||
| 41 PARCELLA PARK | RANDOLPH | MA | 02368 | AUTISM SERVICES | $152,199 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $4,394,207 | GovernmentGrantsAmt |
| All Other Contributions | $11,535 | AllOtherContributionsAmt |
| Total Contributions | $4,405,742 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| THIRD PARTY PAYMENTS | 900099 | $10,648,531 | $10,648,531 |
| MEDICARE/MEDICAID PAYMENTS | 900099 | $4,048,445 | $4,048,445 |
| PRIVATE FEES | 900099 | $1,372,333 | $1,372,333 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,069,309 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,204 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$37,099 | UnrelatedBusinessRevenueAmt |
| Exclusion | $74,303 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,134 | TotalRevenueColumnAmt |
| Exclusion | $18,134 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,023,073 | SecuritiesAmt |
| Other | $14,943 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $768,520 | SecuritiesAmt |
| Other | $1,399 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $254,553 | SecuritiesAmt |
| Other | $13,544 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $268,097 | TotalRevenueColumnAmt |
| Exclusion | $268,097 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISC REVENUE | 900099 | $56,604 | $56,604 |
| CONFERENCE REVENUE | 900099 | $13,052 | $13,052 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $69,656 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,868,142 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,138,965 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$37,099 | UnrelatedBusinessRevenueAmt |
| Exclusion | $360,534 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,534,193 | TotalAmt |
| Program Services | $9,310,621 | ProgramServicesAmt |
| Management And General | $223,572 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,217 | TotalAmt |
| Program Services | $94,394 | ProgramServicesAmt |
| Management And General | $2,823 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,218 | TotalAmt |
| Program Services | $379,270 | ProgramServicesAmt |
| Management And General | $23,948 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,556 | TotalAmt |
| Program Services | $946,820 | ProgramServicesAmt |
| Management And General | $22,736 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817,125 | TotalAmt |
| Management And General | $817,125 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,679 | TotalAmt |
| Management And General | $41,679 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,285 | TotalAmt |
| Management And General | $88,285 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,040 | TotalAmt |
| Management And General | $14,040 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,074,675 | TotalAmt |
| Program Services | $1,074,675 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,483,101 | TotalAmt |
| Program Services | $1,431,823 | ProgramServicesAmt |
| Management And General | $51,278 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,022 | TotalAmt |
| Program Services | $280,143 | ProgramServicesAmt |
| Management And General | $17,879 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,943 | TotalAmt |
| Management And General | $10,943 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,681 | TotalAmt |
| Program Services | $264,049 | ProgramServicesAmt |
| Management And General | $19,632 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,058 | TotalAmt |
| Management And General | $7,058 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM - SUBCONTRACTED | $3,596,102 | $3,596,102 | |
| PROFES.FEES/OTHER ADMIN | $471,839 | $156,287 | $315,552 |
| PROGRAM SUPPORT | $223,609 | $223,609 | |
| PROGRAM SUPPLIES & MATE | $215,364 | $215,364 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,531 | TotalAmt |
| Program Services | $291,067 | ProgramServicesAmt |
| Management And General | $5,464 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,926,238 | TotalAmt |
| Program Services | $18,264,224 | ProgramServicesAmt |
| Management And General | $1,662,014 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $626,813 | BOYAmt |
| EOY | $1,335,637 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,641,197 | BOYAmt |
| EOY | $4,458,183 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,809 | BOYAmt |
| EOY | $207,629 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,124,158 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,842,630 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,472,892 | BOYAmt |
| EOY | $5,281,528 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,219,656 | BOYAmt |
| EOY | $4,334,590 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,357 | BOYAmt |
| EOY | $87,216 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,209,724 | BOYAmt |
| EOY | $15,704,783 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,866,979 | BOYAmt |
| EOY | $2,067,844 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,400 | BOYAmt |
| EOY | $76,434 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,381,059 | BOYAmt |
| EOY | $5,258,428 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $377,952 | BOYAmt |
| EOY | $430,528 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $17,833 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,689,390 | BOYAmt |
| EOY | $7,851,067 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,508,287 | BOYAmt |
| EOY | $7,843,610 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,047 | BOYAmt |
| EOY | $10,106 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,520,334 | BOYAmt |
| EOY | $7,853,716 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,209,724 | BOYAmt |
| EOY | $15,704,783 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $941,904 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $354,379 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $37,099 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,423,080 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,826,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,762,693 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,816,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,405,742 | CurrentTaxYearAmt |
| Total | $18,234,296 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,423,080 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,826,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,762,693 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,816,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,405,742 | CurrentTaxYearAmt |
| Total | $18,234,296 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $18,234,296 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,916 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,419 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,629 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,497 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53,512 | CurrentTaxYearAmt |
| Total | $323,973 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,217 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $89,906 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $122,726 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71,358 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,656 | CurrentTaxYearAmt |
| Total | $419,863 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,978,132 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $53,804,323 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96080 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96300 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $14,040 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $14,040 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | CONSULTING SERVICES RELATED TO DIRECT LOBBYING ACTIVITIES | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $660,100 | InvestmentCostOrOtherBasisAmt |
| Book Value | $660,100 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $5,890,943 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,736,838 | DepreciationAmt |
| Book Value | $4,154,105 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $825,449 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $480,723 | DepreciationAmt |
| Book Value | $344,726 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $565,380 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $477,200 | DepreciationAmt |
| Book Value | $88,180 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $182,286 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $147,869 | DepreciationAmt |
| Book Value | $34,417 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,281,528 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PLEDGE PAYABLE | Desc |
| Amt | $17,833 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,833 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $21,301,031 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $354,379 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $41,411 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $37,099 | OtherRevenueAmt |
| Revenue Not Reported | $432,889 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,868,142 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,868,142 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,967,649 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $41,411 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $41,411 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,926,238 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,926,238 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE CRITERION TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF CRITERION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. CRITERION HAS ANALYZED THE TAX POSITIONS TAKEN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | LIMITED PARTNERSHIPS - INVEST. LOSS (REDUCED INVESTMENT INCOME ON FORM 990) 37,099. |
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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| CUSIP | 57583F3C3 | CUSIPNum |
| Bond Issued | 2003-12-15 | BondIssuedDt |
| Issue Price | $6,165,000 | IssuePriceAmt |
| Purpose | SEE SCHEDULE O | 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 | $6,052,797 | TotalProceedsAmt |
| In Reserve Fund | $498,132 | InReserveFundAmt |
| Capitalized Interest | $480,506 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $120,963 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $3,521,694 | CapitalExpendituresAmt |
| Other Spent Proceeds | $1,431,502 | OtherSpentProceedsAmt |
| Substantial Completion | 2006 | 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 | Yes (1) | 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 | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | 0 | 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 | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | DATE REBATE COMPUTATION PERFORMED | FormAndLineReferenceDesc |
| Explanation | ISSUER NAME: MASSACHUSETTS DEVELOPMENT FINANCE AGENCY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/21/2013 | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (10 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| HUMAN SERVICES MGMT CORP | |||
| SEE SCHEDULE O | $817,125 | SEE SCH. O | Yes (1) |
| HUMAN SERVICES MGMT CORP | |||
| SEE SCHEDULE O | $658,804 | SEE SCH. O | 0 |
| HUMAN SERVICES MGMT CORP | |||
| SEE SCHEDULE O | $191,740 | SEE SCH. O | 0 |
| HUMAN SERVICES MGMT CORP | |||
| SEE SCHEDULE O | $39,962 | SEE SCH. O | 0 |
| HUMAN SERVICES MGMT CORP | |||
| SEE SCHEDULE O | $155,752 | SEE SCH. O | 0 |
| MS KOZMA-LITTLETON | |||
| SEE SCHEDULE O | $29,407 | SEE SCH. O | 0 |
| DR ROBERT F LITTLETON JR | |||
| SEE SCHEDULE O | $0 | SEE SCH. O | 0 |
| BEACON ABA SERVICES INC | |||
| SEE SCHEDULE O | $2,040,040 | SEE SCH. O | 0 |
| BEACON ABA SERVICES INC | |||
| SEE SCHEDULE O | $27,830 | SEE SCH. O | 0 |
| VISION COMMUNICATIONS INC | |||
| SEE SCHEDULE O | $885 | SEE SCH. O | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | CRITERION CHILD ENRICHMENT, INC. ("CRITERION") HAS ENGAGED HUMAN SERVICES MANAGEMENT CORPORATION, INC. ("HSMC") TO PROVIDE MANAGEMENT AND OTHER SERVICES. PLEASE SEE BELOW FOR A COMPLETE DESCRIPTION OF THE SERVICES PROVIDED BY HSMC. |
| FORM 990, PART VI, SECTION A, LINE 8B | BOARD MINUTES ARE MAINTAINED AND APPROVED FOR EACH BOARD OF DIRECTORS MEETING. THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION'S PRESIDENT/MANAGEMENT CONSULTANT AND MANAGEMENT COMPANY REVIEW A DRAFT OF THE FORM 990, WHICH IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS. ANY RESULTANT COMMENTS AND CHANGES ARE INCORPORATED INTO THE FORM BY THE INDEPENDENT ACCOUNTANTS. A FINAL VERSION OF THE FORM 990 IS THEN PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED AT THE BEGINNING OF EACH FISCAL YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ORGANIZATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS THAT MAY BE EFFECTED BY A POTENTIAL CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | IN OCTOBER 2001 THE BOARD OF DIRECTORS EXECUTED A WRITTEN INDEPENDENT CONTRACTOR AGREEMENT WITH THE PRESIDENT/MANAGEMENT CONSULTANT. AS PART OF THIS PROCESS, THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE COMPENSATION OF THE PRESIDENT/MANAGEMENT CONSULTANT BASED UPON COMPARABLE DATA REGARDING THE COMPENSATION OF SIMILARLY SITUATED CONSULTANTS. THE COMPENSATION ARRANGEMENT HAS NOT CHANGED SINCE THE AGREEMENT WAS EXECUTED. AS OF JULY 2012, THE FOUNDER DR. ROBERT F. LITTLETON IS NO LONGER COMPENSATED FOR HIS SERVICES AND VOLUTEERS HIS TIME TO THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE WEBSITES OF CERTAIN STATE REGULATORY AGENCIES AS WELL AS UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | LIMITED PARTNERSHIPS - INVEST. LOSS (REDUCED INVESTMENT INCOME ON FORM 990) 37,099. |
| FORM 990 SCHEDULE K, PART I | PURCHASE REAL ESTATE, REAL ESTATE DEVELOPMENT AND PAYOFF EXISTING DEBT. |
| FORM 990 SCHEDULE L, PART IV | IN JANUARY 1990, CRITERION ENTERED INTO AN AGREEMENT WITH HUMAN SERVICES MANAGEMENT CORPORATION, INC. ("HSMC"). HSMC IS A MASSACHUSETTS CORPORATION THAT PROVIDES SHARED BUSINESS SERVICES, PERSONNEL AND EQUIPMENT, WHICH ENABLES SMALLER PROVIDERS ACCESS TO TECHNOLOGY BEYOND THEIR FINANCIAL CAPACITY, AND LARGER PROVIDERS ECONOMY OF SCALE SAVINGS IN BUSINESS AND DEVELOPMENT SERVICES. THE AGREEMENT IS AUTOMATICALLY RENEWED ON JANUARY 1 OF EACH YEAR UNLESS TERMINATED BY EITHER PARTY. CRITERION'S FOUNDER/DIRECTOR/ PRESIDENT/TREASURER/MANAGEMENT CONSULTANT IS ALSO THE FOUNDER/ DIRECTOR/PRESIDENT/TREASURER/STOCKHOLDER OF HSMC AND DOES NOT RECEIVE COMPENSATION FROM HSMC IN CONNECTION WITH SERVICES PROVIDED BY HSMC TO CRITERION. MANAGEMENT FEES FOR FINANCIAL AND DEVELOPMENT SERVICES ARE 5.25% OF CERTAIN OF CRITERION'S GROSS BUDGETED OPERATING REVENUES. PAYMENTS ARE DUE ON THE FIRST DAY OF EACH MONTH. IF ACTUAL REVENUES HAVE EXCEEDED THE AMOUNT BUDGETED AT THE CLOSE OF THE FISCAL YEAR, CRITERION SHALL PAY HSMC AN AMOUNT EQUAL TO 6% OF THE ACTUAL REVENUES IN EXCESS OF THE BUDGETED REVENUES. ALTHOUGH NOT REQUIRED BY THE MANAGEMENT AGREEMENT, IT HAS BEEN THE PRACTICE OF HSMC TO REBATE TO CRITERION AN AMOUNT EQUAL TO CRITERION'S SHARE OF HSMC'S ESTIMATED PROFIT, WHICH IS DETERMINED BY CRITERION'S PRO RATA SHARE OF HSMC'S MANAGEMENT FEES. MANAGEMENT FEES, THIRD PARTY BILLING SERVICES AND SPECIAL PROJECT SERVICES TOTALED $1,667,669 (THIS AMOUNT INCLUDES $817,125 OF MANAGEMENT FEES, $658,804 OF THIRD PARTY BILLING SERVICES AND $191,740 OF SPECIAL PROJECT SERVICES) FOR THE YEAR ENDED JUNE 30, 2014. HSMC BILLED CRITERION FOR THIRD-PARTY BILLING AND SPECIAL PROJECT SERVICES AT ITS ACTUAL COST OF SALARY AND FRINGE BENEFITS AND AN ALLOCATION OF ACTUAL OCCUPANCY AND OVERHEAD EXPENSES RELATED TO THESE SERVICES. THESE FEES WERE NET OF $82,432 THAT HSMC REBATED TO CRITERION DURING THE YEAR ENDED JUNE 30, 2014. CRITERION OCCUPIES SPACE AT HSMC'S OFFICE ON AN AT-WILL BASIS. THE TOTAL RENT PAID BY CRITERION TO HSMC WAS $39,962 FOR THE YEAR ENDED JUNE 30, 2014. CRITERION ALSO PAID HSMC $155,752 FOR OPERATING EXPENSES INCURRED BY HSMC ON BEHALF OF CRITERION DURING THE YEAR ENDED JUNE 30, 2014. HSMC BILLED CRITERION FOR THESE AMOUNTS AT ITS COST. EFFECTIVE JULY 1, 2012, THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER/MANAGEMENT CONSULTANT BEGAN VOLUNTEERING HIS TIME FOR MANAGEMENT CONSULTATION SERVICES. AS A RESULT, CRITERION RECORDED DONATED MANAGEMENT CONSULTANT SERVICES REVENUE AND EXPENSE TOTALING $41,411 FOR THE YEAR ENDED JUNE 30, 2014. THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER/ MANAGEMENT CONSULTANT DOES NOT RECEIVE COMPENSATION FOR SERVICES PROVIDED AS AN OFFICER AND DIRECTOR OF CRITERION. THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER/MANAGEMENT CONSULTANT OF CRITERION IS ALSO THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER/STOCKHOLDER OF BEACON ABA SERVICES, INC. ("BEACON"). CRITERION PURCHASED BEHAVIORAL CONSULTATION, TRAINING SERVICES AND CHILD ASSESSMENTS AT COST FROM BEACON THAT TOTALED $27,830 FOR THE YEAR ENDED JUNE 30, 2014. CRITERION IS A COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF PUBLIC HEALTH ("DPH") CERTIFIED EARLY INTERVENTION PROVIDER ("EIP"). BEACON IS A DPH APPROVED SPECIALTY SERVICES PROVIDER ("SSP") THAT PROVIDES SERVICES TO CHILDREN WITH A CONFIRMED DIAGNOSIS OF AUTISM SPECTRUM DISORDER ("ASD SERVICES"). EFFECTIVE JULY 1, 2012, DPH MANDATED CHANGES TO ITS BILLING AND CONTRACTING PROCESS UNDER WHICH SSPS NO LONGER BILL DPH DIRECTLY FOR THE PROVISION OF ASD SERVICES. UNDER THE DPH MANDATED CHARGES, INSTEAD OF SSPS BILLING AND CONTRACTING DIRECTLY WITH DPH, ALL BILLING AND CONTRACTING FOR ASD SERVICES MUST FLOW THROUGH EIPS AND EIPS MUST SUBCONTRACT WITH SSPS FOR THE PROVISION OF ASD SERVICES. AS A RESULT, CRITERION WAS REQUIRED TO EXECUTE CONTRACTS WITH DPH, MASSHEALTH AND HEALTH INSURANCE PROVIDERS AND SUBCONTRACTS WITH BEACON (AS WELL AS OTHER SSPS) FOR THE PROVISION OF ASD SERVICES. BEACON BILLED CRITERION $2,040,040 UNDER A SUBCONTRACT DURING THE YEAR ENDED JUNE 30, 2014. CRITERION HAS ENTERED INTO A CONTRACT WITH VISION COMMUNICATIONS, INC. ("VISION COMMUNICATIONS") TO PROVIDE BROCHURE DESIGN SERVICES. THE PRINCIPAL OF VISION COMMUNICATIONS IS A MEMBER OF THE BOARD OF DIRECTORS OF CRITERION. THE AMOUNT OF SERVICES PURCHASED BY CRITERION AMOUNTED TO $885 DURING THE YEAR ENDED JUNE 30, 2014. |
| FORM 990, SCHEDULE L, PART V | MS. KOZMA-LITTLETON IS THE WIFE OF THE FOUNDER/DIRECTOR/PRESIDENT/TREASURER/EXECUTIVE DIRECTOR. MS. KOZMA-LITTLETON, WHOSE CREDENTIALS INCLUDE A MASTERS OF ARTS IN EDUCATION ADMINISTRATION, PROVIDED SERVICES THAT INCLUDED CURRICULUM DESIGN AND IMPLEMENTATION, STAFF TRAINING, READING DEVELOPMENT, AND MATH SKILLS DEVELOPMENT. |
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