2015-05-12T09:02:37-05:00 2014-06-30 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2013-07-01 222592997 CRITERION CHILD ENRICHMENT INC CRIT 5084733422 345 FORTUNE BLVD MILFORD MA 01757 DR ROBERT F LITTLETON JR FOUNDER / OFFICER 5084733422 2015-04-22 1 JOHN G MADDEN P00142526 7813564800 2013 2016-03-07 17:11:31Z DR ROBERT F LITTLETON 345 FORTUNE BLVD MILFORD MA 01757 21638061 0 X WWW.CRITERIONCHILD.COM X 1984 MA TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. 4 3 415 4 -37099 -37099 4816200 4405742 14544285 16069309 161104 323435 71358 69656 19592947 20868142 0 0 0 0 10459835 11004184 0 0 0 8609347 8922054 19069182 19926238 523765 941904 14209724 15704783 7689390 7851067 6520334 7853716 TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. 0 0 16250837 18431054 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. 511694 546332 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. 1501693 1506290 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. 18264224 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 88 0 415 1 0 0 0 0 0 0 0 0 0 0 X 4 3 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MA X X HUMAN SERVICES MANAGEMENT CORP 5084733422 321 FORTUNE BLVD MILFORD MA 01757 X DR ROBERT F LITTLETON JR FOUNDER/MGT CON/OFFICER 5.90 X X 0 0 0 MELVIN J THOMPSON CLERK 0.20 X X 0 0 0 DANA WHITE VICE PRESIDENT 0.20 X X 0 0 0 ROSS MAZZARELLI DIRECTOR 0.20 X 0 0 0 DR ROBERT F LITTLETON JR OFFICER 0.20 X X 0 0 0 MAURA MURPHY DIR. OF EARLY CHILDHOOD OPERATIONS 40.00 X 104010 0 4035 104010 0 4035 1 0 0 0 BEACON ABA SERVICES 321 FORTUNE BLVD MILFORD ME 01757 AUTISM SERVICES 2570260 HUMAN SERVICES MANAGEMENT CORPORATION 321 FORTUNE BLVD MILFORD MA 01757 MGMT/BLLNG/OTH SVCS 1568191 NEW ENGLAND CENTER PO BOX 845108 BOSTON MA 02284 AUTISM SERVICES 414549 HMEA 8 FORGE PARK EAST FRANKLIN MA 02038 AUTISM SERVICES 228090 MAY INSTITUTE 41 PARCELLA PARK RANDOLPH MA 02368 AUTISM SERVICES 152199 5 4394207 11535 4405742 THIRD PARTY PAYMENTS 900099 10648531 10648531 MEDICARE/MEDICAID PAYMENTS 900099 4048445 4048445 PRIVATE FEES 900099 1372333 1372333 16069309 37204 -37099 74303 18134 18134 1023073 14943 768520 1399 254553 13544 268097 268097 MISC REVENUE 900099 56604 56604 CONFERENCE REVENUE 900099 13052 13052 69656 20868142 16138965 -37099 360534 9534193 9310621 223572 97217 94394 2823 403218 379270 23948 969556 946820 22736 817125 817125 41679 41679 88285 88285 14040 14040 1074675 1074675 1483101 1431823 51278 298022 280143 17879 10943 10943 283681 264049 19632 7058 7058 PROGRAM - SUBCONTRACTED 3596102 3596102 PROFES.FEES/OTHER ADMIN 471839 156287 315552 PROGRAM SUPPORT 223609 223609 PROGRAM SUPPLIES & MATE 215364 215364 296531 291067 5464 19926238 18264224 1662014 0 X 626813 1335637 4641197 4458183 207809 207629 8124158 2842630 5472892 5281528 3219656 4334590 41357 87216 14209724 15704783 1866979 2067844 63400 76434 5381059 5258428 377952 430528 0 17833 7689390 7851067 X 6508287 7843610 12047 10106 6520334 7853716 14209724 15704783 X 941904 354379 37099 X 0 1 X 1 0 X 3423080 2826581 2762693 4816200 4405742 18234296 3423080 2826581 2762693 4816200 4405742 18234296 18234296 77916 88419 30629 73497 53512 323973 66217 89906 122726 71358 69656 419863 18978132 53804323 0.96080 0.96300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 14040 14040 0 PART II-B, LINE 1: CONSULTING SERVICES RELATED TO DIRECT LOBBYING ACTIVITIES 660100 660100 5890943 1736838 4154105 825449 480723 344726 565380 477200 88180 182286 147869 34417 5281528 PLEDGE PAYABLE 17833 17833 X 21301031 354379 41411 37099 432889 20868142 0 20868142 19967649 41411 41411 19926238 0 19926238 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. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583F3C3 2003-12-15 6165000 SEE SCHEDULE O 0 0 0 A 6052797 498132 480506 120963 3521694 1431502 2006 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MASSACHUSETTS DEVELOPMENT FINANCE AGENCY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/21/2013 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 817125 SEE SCH. O 1 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 658804 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 191740 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 39962 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 155752 SEE SCH. O 0 MS KOZMA-LITTLETON SEE SCHEDULE O 29407 SEE SCH. O 0 DR ROBERT F LITTLETON JR SEE SCHEDULE O 0 SEE SCH. O 0 BEACON ABA SERVICES INC SEE SCHEDULE O 2040040 SEE SCH. O 0 BEACON ABA SERVICES INC SEE SCHEDULE O 27830 SEE SCH. O 0 VISION COMMUNICATIONS INC SEE SCHEDULE O 885 SEE SCH. O 0 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.