2026-05-14T14:57:17-05:00 2025-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-07-01 042103860 JUDGE BAKER CHILDREN'S CENTER JUDG 6172328390 53 PARKER HILL AVENUE BOSTON MA 02120 ROBERT P FRANKS PHD PRESIDENT & CEO 6172328390 2026-05-14 1 1 JEFFREY CICOLINI CPA P00837468 5083669100 2026-05-14 2024 2025-03-06 01:10:19Z THE BAKER CENTER FOR CHILDREN AND FAMILIES ROBERT P FRANKS PHD 53 PARKER HILL AVENUE BOSTON MA 02120 33828459 0 X WWW.BAKERCENTER.ORG X 1917 MA THE BAKER CENTER FOR CHILDREN AND FAMILIES (ALSO KNOWN AS JUDGE BAKER CHILDREN'S CENTER), PROMOTES THE BEST POSSIBLE MENTAL HEALTH OF CHILDREN AND FAMILIES THROUGH THE INTEGRATION OF RESEARCH, INTERVENTION, TRAINING, AND POLICY. 20 19 385 150 0 0 26121831 28335974 1853467 2424889 1465637 246221 51547 64984 29492482 31072068 0 0 0 0 22929429 24919573 45000 10470 450927 8381295 8711386 31355724 33641429 -1863242 -2569361 42046324 40258801 19752279 20165697 22294045 20093104 X THE JUDGE BAKER CHILDREN'S CENTER PROMOTES THE BEST POSSIBLE MENTAL HEALTH OF CHILDREN AND FAMILIES THROUGH THE INTEGRATION OF RESEARCH, INTERVENTION, TRAINING AND ADVOCACY. THROUGH THE RESEARCH WE IDENTIFY BEST PRACTICES. THROUGH INTERVENTION WE BRING THOSE PRACTICES TO CHILDREN AND FAMILIES OF DIVERSE COMMUNITIES. THROUGH TRAINING WE DISSEMINATE SKILLS IN RESEARCH AND QUALITY CARE. THROUGH ADVOCACY WE USE SCIENTIFIC KNOWLEDGE TO EXPAND PUBLIC AWARENESS AND INFORM PUBLIC POLICY. 0 0 13593752 SCHOOL-BASED PROGRAMS AT THE BAKER CENTER CONSIST OF THE MANVILLE SCHOOL, A THERAPEUTIC DAY SCHOOL FOR CHILDREN (AGES 4-18) EXPERIENCING COMPLEX EMOTIONAL, BEHAVIORAL, NEUROLOGICAL AND LEARNING DISABILITIES THAT IMPACT THEIR ABILITY TO SUCCEED IN OTHER SCHOOL SETTINGS. EACH YEAR, MORE THAN 100 CHILDREN ACHIEVE EXCEPTIONAL EDUCATIONAL AND PERSONAL OUTCOMES THROUGH MANVILLE'S EVIDENCE-BASED INSTRUCTIONAL, CLINICAL, AND BEHAVIORAL PRACTICES. 5949492 COMMUNITY-BASED PROGRAMS AT THE BAKER CENTER CONSIST OF CAMP BAKER, NEXT STEP: COLLEGE SUCCESS & INDEPENDENT LIVING, AND THE MASSACHUSETTS CHILD ABUSE EMERGENCY LINE. CAMP BAKER IS A SIX-WEEK SUMMER TREATMENT DAY CAMP FOR CHILDREN (AGES 6 TO 12) WITH ADHD AND OTHER RELATED CHALLENGES WHICH COMBINES TRADITIONAL SUMMER CAMP ACTIVITIES WITH LEARNING SOCIAL, ACADEMIC, AND LIFE SKILLS. NEXT STEP: COLLEGE SUCCESS IS A COLLEGE PREPARATORY PROGRAM FOR STUDENTS (AGES 16-20) WITH SOCIAL LEARNING AND ANXIETY CHALLENGES, OR RELATED LEARNING DIFFERENCES, AND ACTS AS A SIMULATION FOR INDEPENDENT LIVING WHILE IN COLLEGE. THE MASSACHUSETTS CHILD ABUSE EMERGENCY LINE, OPERATED BY THE BAKER CENTER ON BEHALF OF THE MASSACHUSETTS DEPARTMENT OF CHILDREN AND FAMILIES, PROVIDES A STATEWIDE EMERGENCY RESPONSE SYSTEM PROTECTING THE COMMONWEALTH'S CHILDREN FROM ABUSE AND NEGLECT. 4657108 RESEARCH AND TRAINING PROGRAMS AT THE BAKER CENTER CONSIST OF THE PROFESSIONAL TRAINING PROGRAM, THE QUALITY CARE INITIATIVE, AND THE IMPLEMENTATION RESEARCH DIVISION. THE BAKER CENTER PROVIDES PROFESSIONAL TRAINING PROGRAMS TO CURRENT AND FUTURE PSYCHOLOGISTS, SOCIAL WORKERS, EARLY CHILDHOOD SPECIALISTS, SPECIAL EDUCATION TEACHERS, PSYCHIATRISTS, NURSES, AND MENTAL HEALTH COUNSELORS THROUGH THE PROFESSIONAL TRAINING PROGRAM. THE QUALITY CARE INITIATIVE PARTNERS WITH COMMUNITY-BASED MENTAL HEALTH AGENCIES, SCHOOLS, AND HEALTHCARE ORGANIZATIONS ACROSS THE COUNTRY TO INCREASE ACCESS TO HIGH QUALITY, SCIENTIFICALLY PROVEN, SERVICES THROUGH TRAINING, ORGANIZATIONAL DEVELOPMENT, AND ADVOCACY. THE IMPLEMENTATION RESEARCH DIVISION, BASED IN HAWAII, FOCUSES ON IMPROVING THE LIVES OF THOSE WITH BEHAVIORAL HEALTH CONDITIONS THROUGH COMMUNITY-BASED PARTICIPATORY RESEARCH APPROACHES. 4019972 2424889 OUTPATIENT CLINICAL PROGRAMS AT THE BAKER CENTER CONSIST OF THE CENTER FOR EFFECTIVE THERAPY, AN OUTPATIENT MENTAL HEALTH TREATMENT CENTER THAT PROVIDES HIGH-QUALITY, EVIDENCE-BASED CARE FOR CHILDREN AND FAMILIES WHO ARE DEALING WITH PROBLEMS RELATED TO ANXIETY, DEPRESSION, TRAUMA, DISRUPTIVE BEHAVIOR, AND PARENTING. THE CENTER FOR EFFECTIVE THERAPY HAS TWO CLINIC LOCATIONS: BOSTON, MA AND WALTHAM, MA. 765857 THE NEW ENGLAND ASSOCIATION OF CHILD WELFARE COMMISSIONERS AND DIRECTORS IS A CONSORTIUM OF CHILD WELFARE AGENCY LEADERS AND STAFF FROM CONNECTICUT, MAINE, MASSACHUSETTS, NEW HAMPSHIRE, RHODE ISLAND, AND VERMONT WORKING TO IMPROVE THE SAFETY AND WELLBEING OF CHILDREN AND THEIR FAMILIES. PARENT AND YOUTH LEADERS ARE PROVIDED WITH OPPORTUNITIES FOR SKILL DEVELOPMENT AND ENGAGE AS AGENTS OF CHANGE ACROSS THE REGION. THROUGH A MYRIAD OF EVENTS, TRAININGS, AND POLICY INITIATIVES, THE ASSOCIATION FACILITATES WORK BETWEEN CHILD WELFARE AGENCIES AND PARENT AND YOUTH LEADERS WITH THE GOAL OF BETTER OUTCOMES FOR CHILDREN AND FAMILIES. 4785829 2424889 28986181 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 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 1 185 0 1 385 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MA FL HI CA X DZMITRY HLIAKAU 6172328390 53 PARKER HILL AVENUE BOSTON MA 02120 ROBERT FRANKS PHD PRESIDENT & CEO 40.00 X X 463147 0 45321 JOHN SERAFINI CHAIR 2.00 X X 0 0 0 LAURA BAROOSHIAN 1ST VICE CHAIR 2.00 X X 0 0 0 DAVID J MARTENS 2ND VICE CHAIR AND TREASURER 2.00 X X 0 0 0 RICHARD P BREED III CLERK 2.00 X X 0 0 0 ERIC TJONAHEN BOARD MEMBER 2.00 X 0 0 0 PRIMO AJ FONTANA BOARD MEMBER 2.00 X 0 0 0 JILL MCNAMARA BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER D CABRAL BOARD MEMBER 2.00 X 0 0 0 JAYESH BHANSALI BOARD MEMBER 2.00 X 0 0 0 MICHELE NORMAN BOARD MEMBER 2.00 X 0 0 0 NIDHI AGGARWAL BOARD MEMBER 2.00 X 0 0 0 TERENCE BRADSHAW BOARD MEMBER 2.00 X 0 0 0 ALEXANDRA CHABRERIE BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER HERNDON BOARD MEMBER 2.00 X 0 0 0 KRISTINE BIAGIOTTI-BRIDGES BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER MCDONOUGH BOARD MEMBER 2.00 X 0 0 0 MARISA GREENWALD BOARD MEMBER 2.00 X 0 0 0 JARED MELNIK BOARD MEMBER 2.00 X 0 0 0 PATRICIA SMOCK BOARD MEMBER 2.00 X 0 0 0 DZMITRY HLIAKAU SR. DIR. OF FINANCE (AS OF 7/24) 40.00 X 110334 0 22783 GARY SHAW-LYON VP OF INNOVATION AND EXTERNAL AFFAIRS 40.00 X 171964 0 14784 DANIEL CHERON VP OF CLINICAL PROGRAMS (UNTIL 6/25) 40.00 X 164796 0 32207 KELSIE OKAMURA IMPLEMENTATION RESEARCHER 40.00 X 154324 0 12594 KATHERINE AMORO SR. DIR. OF DEVELOPMENT (UNTIL 6/25) 40.00 X 152210 0 7437 DAVID ZIMMER SR. DIR. OF MANVILLE SCHOOL(TIL2/25) 40.00 X 151422 0 31990 1368197 0 167116 36 0 1 0 CLIFTON LARSON ALLEN 220 S 6TH ST SUITE 300 MINNEAPOLIS MN 55402 ACCOUNTING SERVICES 182858 THINKSYS INC 440 N WOLFE RD 22 SUNNYVALE CA 94085 INFORMATION TECHNOLOGY SERVICES 167960 SECURITAS SECURITY SERVICES 134 FLANDERS RD WESTBOROUGH MA 01581 SECURITY SERVICES 160457 RSM 331 WEST 3RD ST SUITE 200 DAVENPORT IA 52801 INFORMATION TECHNOLOGY SERVICES 154346 AAFCPAS INC 50 WASHINGTON ST WESTBOROUGH MA 01581 AUDIT & TAX SERVICES 130660 5 486416 26577363 1272195 120443 28335974 PATIENT SERVICE REVENUE 624190 2424889 2424889 2424889 212456 212456 2473223 2439458 33765 33765 33765 101917 486416 316933 -215016 -215016 MISCELLANEOUS 900099 253358 253358 CHART/TRAC INCOME 900099 26642 26642 280000 31072068 2424889 0 311205 694759 111889 582870 19573243 17976721 1370482 226040 916205 849526 56068 10611 2182451 1979199 178653 24599 1552915 1391117 144540 17258 135076 35677 98380 1019 97513 97513 10470 10470 37641 37641 2984746 2257014 640908 86824 791663 707232 79789 4642 1848982 1612972 212581 23429 441431 403384 37023 1024 287437 260371 17896 9170 1243690 1015958 207900 19832 314927 86388 227055 1484 MISCELLANEOUS 468395 257659 196450 14286 EQUIPMENT PURCHASES AND 59885 41074 18572 239 33641429 28986181 4204321 450927 2277843 624902 94808 1591963 100938 467901 3897246 3450102 96721 108916 32780387 16365598 17552181 16414789 4356125 5135095 1945017 1135208 11725445 11329925 42046324 40258801 2775381 3848682 394773 393709 2021278 1735560 14560847 14187746 19752279 20165697 X 20683648 17841517 1610397 2251587 22294045 20093104 42046324 40258801 -2569361 368420 0 X X 0 1 X 1 1 1 X 18280635 20539406 25198643 26121831 28335974 118476489 18280635 20539406 25198643 26121831 28335974 118476489 118476489 109898 226584 199805 403493 212456 1152236 39161 187 559 39907 237121 183244 211330 187925 280000 1099620 120768252 13020833 0.98100 0.97930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 237,121. 2021 AMOUNT: $ 183,244. 2022 AMOUNT: $ 211,330. 2023 AMOUNT: $ 187,925. 2024 AMOUNT: $ 280,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4052432 394064 644411 3802085 5268091 378828 1594487 4052432 5650768 554451 937128 5268091 7277051 -785456 840827 5650768 5784427 4830 1487794 7277051 0.63730 0.20250 0.16020 0 0 1520000 1520000 24357322 12694379 11662943 4720765 1668402 3052363 2182300 2002817 179483 16414789 RIGHT-OF-USE LEASE ASSETS - FINANCE 27006 RIGHT-OF-USE LEASE ASSETS - OPERATING 11302919 11329925 OPERATING LEASE OBLIGATIONS 14159022 FINANCE LEASE OBLIGATIONS 28724 14187746 X 31719780 368420 368420 31351360 37641 -316933 -279292 31072068 33920721 316933 316933 33603788 37641 37641 33641429 PART V, LINE 4: THE ORGANIZATION'S INTENDED USES OF ITS ENDOWMENT FUNDS IS TO SUPPORT ITS OPERATIONS THAT ARE IN FURTHERANCE OF ITS EXEMPT PURPOSE. PART X, LINE 2: THE BAKER CENTER 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. THE BAKER CENTER HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2025. THE BAKER CENTER'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -316,933. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 316,933. HOPES & DREAMS GALA 365553 307873 57680 22195 36228 101365 4600 17551 GOLF TOURNAMENT 222780 178543 44237 99851 27600 5693 1850 588333 486416 101917 122046 63828 107058 4600 19401 316933 -215016 X 1 0 X X X 0 1 0 1 0 0 0 1 0 ROBERT FRANKS PHD PRESIDENT & CEO 298355 0 164792 0 0 0 27600 0 17721 0 508468 0 0 0 DANIEL CHERON VP OF CLINICAL PROGRAMS (UNTIL 6/25) 159296 0 5500 0 0 0 14584 0 17623 0 197003 0 0 0 GARY SHAW-LYON VP OF INNOVATION AND EXTERNAL AFFAIR 166464 0 5500 0 0 0 14302 0 482 0 186748 0 0 0 DAVID ZIMMER SR. DIR. OF MANVILLE SCHOOL(TIL2/25) 146422 0 5000 0 0 0 13175 0 18815 0 183412 0 0 0 KELSIE OKAMURA IMPLEMENTATION RESEARCHER 149824 0 4500 0 0 0 5388 0 7206 0 166918 0 0 0 KATHERINE AMORO SR. DIR. OF DEVELOPMENT (UNTIL 6/25) 147210 0 5000 0 0 0 0 0 7437 0 159647 0 0 0 PART I, LINE 1A THE PRESIDENT AND CEO RECEIVED TWO BONUS PAYMENTS IN CALENDAR YEAR 2024. THE FIRST BONUS PAYMENT TOTALING $30,993 WAS PERFORMANCE BASED AND WAS DETERMINED BASED ON HIS PERFORMANCE AND WAS UNDER THE DISCRETION OF THE BOARD MEMBERS OF THE EXECUTIVE COMMITTEE. IT WAS PAID IN SEPTEMBER 2024. THE SECOND BONUS TOTALING $122,013 WAS RETENTION-BASED. ROBERT P. FRANKS, PH.D., PRESIDENT AND CEO, PARTICIPATES IN A BONUS RETENTION PROGRAM ESTABLISHED BY JBCC WHERE JBCC SHALL PAY THE CEO BEGINNING AUGUST 1, 2020, AND ANNUALLY EACH AUGUST 1ST ENDING SEPTEMBER 30, 2024. THIS BONUS PAYMENT IS CONDITIONED ON THE CEO'S CONTINUED EMPLOYMENT. A GROSSED UP BONUS PAYMENT AMOUNT OF $11,786 WAS PAID IN SEPTEMBER 2024, AND IT IS REPORTED IN SCHEDULE J, PART II, COLUMN B(II). PART I, LINE 4B ROBERT FRANKS, CEO, PARTICIPATES IN A BONUS RETENTION PROGRAM ESTABLISHED BY JBCC WHERE JBCC SHALL PAY THE CEO BEGINNING AUGUST 1, 2020, AND ANNUALLY EACH AUGUST 1 ENDING SEPTEMBER 30, 2024, A GROSS UP AMOUNT OF AROUND $47,236. BONUS PAYMENT IS CONDITIONED ON THE CEO'S CONTINUED EMPLOYMENT. A BONUS OF $11,786 WAS PAID IN SEPTEMBER 2024, AND IT IS REPORTED IN SCH. J, PART II, COLUMN B(II). PART I, LINE 5 THE CEO'S EMPLOYMENT AGREEMENT ENTITLES HIM TO AN INCENTIVE BONUS OF 5% OF NON-BUDGETED ANNUAL REVENUE FROM GRANTS OR CONTRACTS RECEIVED BY JBCC. THE AMOUNT IS INCLUDED IN PART II, B(II). PART I, LINE 7 THE BONUS FOR THE CEO WAS DETERMINED BASED ON HIS PERFORMANCE AND WAS UNDER THE DISCRETION OF THE BOARD MEMBERS OF THE EXECUTIVE COMMITTEE. THE BONUS FOR THE VP OF CLINICAL PROGRAMS, VP OF INNOVATION AND EXTERNAL AFFAIR, SR. DIR. OF DEVELOPMENT, SR. DIR. OF FINANCE, SR. DIR. OF MANVILLE SCHOOL, AND IMPLEMENTATION RESEARCHER WERE BASED ON THE INDIVIDUALS REACHING AGREED-UPON PROGRAM GOALS FOR FISCAL YEAR 2025, UNDER THE DISCRETION OF THE ORGANIZATION'S MANAGEMENT. X 100 RETAIL VALUE X 1 2622 FMV X PRIZES AND GIFTS 29 116371 RETAIL VALUE X TOYS 2 700 RETAIL VALUE X TICKETS 3 650 RETAIL VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WORKS WITH AN EXTERNAL ACCOUNTING FIRM TO PREPARE AND FILE FORM 990, ENSURING COMPLIANCE WITH REGULATORY STANDARDS. THE DIRECTOR OF FINANCE CONDUCTS A DETAILED REVIEW OF THE DRAFT RETURN, ADDRESSING DISCREPANCIES AND PROVIDING FEEDBACK FOR REVISIONS. ONCE FINALIZED, THE DIRECTOR OF FINANCE PRESENTS THE RETURN TO THE FINANCE COMMITTEE FOR THOROUGH REVIEW AND APPROVAL. AFTER ENDORSEMENT, AN ELECTRONIC COPY OF THE FINALIZED FORM 990 IS SHARED WITH THE BOARD OF TRUSTEES FOR TRANSPARENCY AND OVERSIGHT BEFORE SUBMISSION TO REGULATORY AUTHORITIES. THIS PROCESS UNDERSCORES THE ORGANIZATION'S COMMITMENT TO ACCURACY, ACCOUNTABILITY, AND GOVERNANCE BEST PRACTICES. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNANCE & NOMINATING COMMITTEE IS RESPONSIBLE FOR REGULARLY AND CONSISTENTLY MONITORING THE POLICY. EACH TRUSTEE, OFFICER, AND SENIOR EMPLOYEE (SENIOR EMPLOYEE DEFINED AS AN EMPLOYEE WITH SIGNING AUTHORITY) FILLS OUT A DETAILED ANNUAL DISCLOSURE FORM WHICH IS REVIEWED BY THE GOVERNANCE & NOMINATING COMMITTEE. ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE COMMITTEE AND BOARD CHAIR AND BROUGHT BEFORE THE FULL BOARD OF TRUSTEES, IF IT IS DETERMINED THAT A CONFLICT EXISTS. AT BOARD OF TRUSTEES MEETINGS, IF A TRUSTEE IS IDENTIFIED AS HAVING A CONFLICT ON A PARTICULAR TRANSACTION AND/OR VOTE, THE PERSON WITH A CONFLICT RECUSES HIMSELF OR HERSELF FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION AND/OR VOTE IN QUESTION. THE CONFLICT REVIEW COMMITTEE REVIEWS, AND WILL MAKE A DETERMINATION REGARDING, ANY POTENTIAL CONFLICTS OF EMPLOYEES. FOR STAFF, THE ORGANIZATIONAL COI POLICY IS SENT OUT AS AN ANNUAL REMINDER VIA EMAIL AND THROUGH OUR HCM SYSTEM, AND IT IS ALSO INCLUDED IN OUR EMPLOYEE HANDBOOK (THE POLICY IS REFERENCED IN THE HANDBOOK AND THE FULL POLICY IS ACCESSIBLE TO ALL EMPLOYEES ON OUR HR SHAREPOINT SITE, ALONG WITH THE DISCLOSURE FORM). ALL EMPLOYEES ARE EXPECTED TO FAMILIARIZE THEMSELVES WITH THE ENTIRE HANDBOOK AND SIGN OFF THAT THEY HAVE READ AND REVIEWED IT UPON HIRE. ONLY EMPLOYEES WHO BELIEVE THEY MAY HAVE A POTENTIAL CONFLICT OF INTEREST COMPLETE AND SUBMIT THE DISCLOSURE FORM FOR REVIEW BY OUR INTERNAL CONFLICT REVIEW COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FUNCTIONS AS THE COMPENSATION COMMITTEE, AND IS CHARGED WITH SETTING THE COMPENSATION FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER IN ACCORDANCE WITH THE SAFE HARBOR PROVISIONS OF TREASURY REGULATION 53.4958-6. THE COMMITTEE MAKES USE OF MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES. COMPENSATION FOR OTHER POSITIONS WITHIN THE ORGANIZATION IS ESTABLISHED BY THE HIRING MANAGER. IN CONSULTATION WITH THE DIRECTOR OF HUMAN RESOURCES AND THE VICE PRESIDENT OF FINANCE/CFO, USING MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES AS WELL AS CURRENT INFORMATION FROM COMPARABLE COMMUNITY SOURCES. SENIOR LEADERSHIP SALARIES ARE DETERMINED AND APPROVED BY THE PRESIDENT AND CHIEF EXECUTIVE OFFICER USING MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES AS WELL AS CURRENT INFORMATION FROM COMPARABLE COMMUNITY SOURCES. THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS AND KEEPS RECORDS OF ALL THE COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 WITHOUT SCHEDULE B IS MADE AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.