THE LEARNING CENTER FOR THE DEAF INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE LEARNING CENTER FOR THE DEAF INC (EIN 23-7064431)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202401359349304225
- Schema version
- 2022v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-14T10:31:21-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 872525370 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITRIN COOPERMAN ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 BRAINTREE HL OFFICE PARK STE 300 | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237064431 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LEARNING CENTER FOR THE DEAF INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEAR | BusinessNameControlTxt |
| Phone | 5088795110 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 848 CENTRAL STREET | AddressLine1Txt |
| City | FRAMINGHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SARAH GLENN-SMITH | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 5088795110 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SARAH | PersonFirstNm |
| Person Last | GLENN-SMITH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMANDA ADAMS | PreparerPersonNm |
| PTIN | P00748038 | PTIN |
| Phone | 7813562000 | PhoneNum |
| Preparation | 2024-05-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SARAH GLENN-SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 848 CENTRAL STREET | AddressLine1Txt |
| City | FRAMINGHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,384,506 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.TLCDEAF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE LEARNING CENTER FOR THE DEAF IS TO ENSURE THAT ALL DEAF AND HARD OF HEARING CHILDREN AND ADULTS THRIVE BY HAVING THE KNOWLEDGE, OPPORTUNITY AND POWER TO DESIGN THE FUTURE OF THEIR CHOICE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 481 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,088,844 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,451,272 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,719,831 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,287,659 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$27,270 | PYInvestmentIncomeAmt |
| CY Investment Income | $56,316 | CYInvestmentIncomeAmt |
| PY Other Revenue | $12,451 | PYOtherRevenueAmt |
| CY Other Revenue | -$34,225 | CYOtherRevenueAmt |
| PY Total Revenue | $31,793,856 | PYTotalRevenueAmt |
| CY Total Revenue | $30,761,022 | 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 | $22,207,645 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $23,858,560 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $128,962 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,543,814 | PYOtherExpensesAmt |
| CY Other Expenses | $6,364,306 | CYOtherExpensesAmt |
| PY Total Expenses | $28,751,459 | PYTotalExpensesAmt |
| CY Total Expenses | $30,222,866 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,042,397 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $538,156 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,374,248 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,779,809 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,409,726 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,063,059 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,964,522 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,716,750 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE LEARNING CENTER FOR THE DEAF IS TO ENSURE THAT ALL DEAF AND HARD OF HEARING CHILDREN AND ADULTS THRIVE BY HAVING THE KNOWLEDGE, OPPORTUNITY AND POWER TO DESIGN THE FUTURE OF THEIR CHOICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,143,191 | ExpenseAmt |
| Revenue | $11,964,713 | RevenueAmt |
| Desc | INTENSIVE DAY PROGRAM - THE PROGRAM PROVIDES COMPREHENSIVE EDUCATIONAL AND LIFE SKILLS PROGRAMMING FOR DEAF CHILDREN WITH DISABILITIES THAT IMPACT THEIR COGNITIVE AND SOCIAL/EMOTIONAL DEVELOPMENT. THIS INCLUDES, BUT IS NOT LIMITED TO, THOSE WITH LEARNING DISABILITIES, DEVELOPMENT DELAYS, AND STUDENTS ON THE AUTISM SPECTRUM. THESE STUDENTS RECEIVE THE FULL RANGE OF SERVICES OFFERED TO STUDENTS IN THE DAY PROGRAM AND IN ADDITION ARE GIVEN A HIGHER TEACHER TO STUDENT RATIO, BEHAVIORAL PROGRAMMING BASED ON THEIR INDIVIDUAL NEEDS, AND A RANGE OF SUPPORT SERVICES FROM SPECIALISTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,303,362 | ExpenseAmt |
| Revenue | $5,721,960 | RevenueAmt |
| Desc | WALDEN SCHOOL - WALDEN SCHOOL IS A NATIONALLY RECOGNIZED BILINGUAL-BICULTURAL RESIDENTIAL PROGRAM THAT PROVIDES COMPREHENSIVE TREATMENT AND EDUCATIONAL SERVICES FOR DEAF AND HARD OF HEARING CHILDREN AND ADOLESCENTS BETWEEN THE AGES OF EIGHT TO 22. WALDEN SCHOOL STUDENTS ARE CHALLENGED BY SEVERE SOCIAL AND EMOTIONAL DIFFICULTIES, AND HAVE SIGNIFICANT TREATMENT NEEDS THAT HAVE NOT BEEN SUCCESSFULLY ADDRESSED IN OTHER ACADEMIC AND RESIDENTIAL SETTINGS. THE STUDENTS RECEIVE ROUND THE CLOCK NURSING CARE, A CASE MANAGER FOCUSED ON THEIR INDIVIDUAL NEEDS, A NUTRITIONIST TO SUPPORT STUDENTS IN MAINTAINING A HEALTHY LIFESTYLE AND INTERACT WITH FULLY-FUNCTIONING DEAF PEERS AND ROLE MODELS, TAKING COURSES, WHEN APPROPRIATE AT MARIE PHILIP SCHOOL. THROUGH THEIR CAREER TECHNOLOGY EDUCATION PROGRAM, STUDENTS ARE OFFERED A WIDE RANGE OF VOCATIONAL CLASSES AND HANDS-ON OPPORTUNITIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,592,777 | ExpenseAmt |
| Revenue | $4,940,737 | RevenueAmt |
| Desc | DAY PROGRAM - THE DAY PROGRAM PROVIDES A CHALLENGING ACADEMIC PROGRAM FOR TYPICALLY DEVELOPING DEAF CHILDREN AGES 3 THROUGH 21 UTILIZING A CURRICULUM ALIGNED WITH THE COMMON CORE STANDARDS. AT THE SECONDARY LEVEL OPTIONS INCLUDE A WIDE RANGE OF REQUIRED AND ELECTIVE ACADEMIC COURSEWORK, AP CLASSES, MAINSTREAMING IN THE FRAMINGHAM PUBLIC SCHOOLS, AND A CAREER AND TECHNOLOGY PROGRAM. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,780,404 | ExpenseAmt |
| Revenue | $2,660,249 | RevenueAmt |
| Desc | PARENT INFANT PROGRAM - THE PARENT INFANT PROGRAM PROVIDES SUPPORT AND TRAINING FOR DEAF AND HARD OF HEARING CHILDREN, UP TO AGE 3, AND THEIR PARENTS/ GUARDIANS IN A LANGUAGE RICH, BILINGUAL-BICULTURAL ENVIRONMENT. FAMILIES, REFERRED THROUGH LOCAL EARLY INTERVENTION CENTERS, CAN PARTICIPATE IN PARENT SUPPORT GROUPS, CHILD PLAYGROUPS, HOME VISITS, INDIVIDUAL SESSIONS WITH A LICENSED SPEECH/LANGUAGE PATHOLOGIST, AND CLASSES IN AMERICAN SIGN LANGUAGE ("ASL"). SERVICES RECEIVED WILL BE INCORPORATED INTO A CHILD'S INDIVIDUAL FAMILY SERVICE PLAN ("IFSP").THE EARLY CHILDHOOD CENTER - THE EARLY CHILDHOOD CENTER SERVES DEAF AND HARD-OF-HEARING STUDENTS (AGE 0-6) AND THEIR FAMILIES. OUR GOAL FOR EVERY CHILD IS THE DEVELOPMENT OF AGE-APPROPRIATE COGNITIVE, COMMUNICATION, LANGUAGE AND SOCIAL SKILLS. WE STRIVE TO INTEGRATE THE MOST EXEMPLARY AND EFFECTIVE METHODS OF TEACHING YOUNG CHILDREN TAKING INTO CONSIDERATION THE UNIQUE, INDIVIDUAL NEEDS OF EACH CHILD WE SERVE.PUBLIC SCHOOL PARTNERSHIPS - THE PUBLIC SCHOOL PARTNERSHIP PROGRAM ADDRESSES THE SPECIFIC NEEDS OF STUDENTS WITH HEARING AIDS AND COCHLEAR IMPLANTS WHO ATTEND PUBLIC SCHOOLS, PROVIDING A SUPPORT SYSTEM FOR MONITORING DEAF AND HARD OF HEARING STUDENTS' ACADEMIC AND DEVELOPMENTAL PROGRESS. THE PROGRAM ASSISTS DISTRICTS IN COMPLYING WITH THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT ("IDEA"), AMERICANS WITH DISABILITIES ACT ("ADA") AND SECTION 504 OF THE REHABILITATION ACT (" 504 PLANS") FOR DEAF AND HARD OF HEARING STUDENTS IN THE CLASSROOM. CURRENTLY, THE PUBLIC SCHOOL PARTNERSHIP PROGRAM SERVES OVER 400 STUDENTS IN 66 TOWNS AND 50 SCHOOL DISTRICTS.WALDEN COMMUNITY SERVICES - WALDEN COMMUNITY SERVICES ("WCS") PROVIDES COMMUNITY-BASED MENTAL HEALTH SERVICES FOR FAMILIES WITH A DEAF MEMBER. WCS PROVIDES LINGUISTICALLY ACCESSIBLE, CULTURALLY AUTHENTIC CLINICAL SERVICES. WCS HAS OFFICES IN FRAMINGHAM AND SPRINGFIELD AND OFFERS A VARIETY OF SERVICES INCLUDING THERAPEUTIC MENTORING ("TM"), FAMILY SUPPORT AND TRAINING ("FS&T") WITH A FAMILY PARTNER ("FP"), INTENSIVE CARE COORDINATION ("ICC"), AND IN HOME THERAPY ("IHT").AUDIOLOGY CLINIC - THE COMMUNITY AUDIOLOGY CLINIC AT THE LEARNING CENTER FOR THE DEAF PROVIDES COMPREHENSIVE AUDIOLOGY AND HEARING AID SERVICES TO RESIDENTS OF THE METRO WEST AND BEYOND. ALL PROCEEDS FROM THE SERVICES PROVIDED AND PRODUCTS SOLD BENEFIT THE CHILDREN BEING SERVED AT THE LEARNING CENTER FOR THE DEAF.ASL CLASSES - IN THE COMMUNITY AMERICAN SIGN LANGUAGE CLASSES, TEENS AND ADULTS LEARN ASL FROM DEAF AND FLUENT ASL USERS. EACH 10-WEEK SESSION TEACHES ASL AND DEAF CULTURE IN A DYNAMIC AND ENGAGING CLASSROOM SETTING.INTERPRETING SERVICES - THE LEARNING CENTER FOR THE DEAF OFFERS FEE-BASED INTERPRETING SERVICES AND CONSULTATION FOR LOCAL BUSINESSES, SCHOOLS, AND LOCAL AND STATE AGENCIES. IT IS CURRENTLY THE ONLY PRIVATE AGENCY THAT HAS A CONTRACT WITH THE STATE THROUGH THE MASSACHUSETTS COMMISSION FOR THE DEAF AND HARD OF HEARING.SIGNING FOR SUCCESS - THE SIGNING FOR SUCCESS PROGRAM PROVIDES ASL CLASSES AND PRIVATE TUTORING FOR FAMILIES WITH DEAF AND HARD OF HEARING CHILDREN AND PROVIDES WORKSHOPS AND PRESENTATIONS RELATED TO ASL AND DEAF CULTURE FOR FAMILIES AND FOR PROFESSIONALS WHO WORK WITH DEAF AND HARD OF HEARING STUDENTS IN ORDER TO BUILD AWARENESS FOR THE BENEFITS OF EARLY LANGUAGE ACQUISITION AND TO DEMONSTRATE THE VALUE OF FULLY ACCESSIBLE EDUCATION AND RECREATIONAL OPPORTUNITIES FOR DEAF AND HARD OF HEARING STUDENTS WHO COMMUNICATE PRIMARILY IN ASL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $6,780,404 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $2,660,249 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $26,819,734 | 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 | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | 43 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 481 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ED MULHERIN | PersonNm |
| Phone | 5088795110 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 848 CENTRAL STREET | AddressLine1Txt |
| City | FRAMINGHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01701 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 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 |
|---|---|---|---|---|---|---|---|
| KATHY VESEY | |||||||
| CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EVAN RICKER | |||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| VAL HOLLINGSWORTH | |||||||
| VICE CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARILYN SASS-LEHRER | |||||||
| CLERK | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDY TAO | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HIGGINS | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JOSEPH JAY INNES | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| AL SANTORO | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURIE SHAFFER | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH GLENN SMITH | |||||||
| CEO | 40.00 | Yes (X) | $389,631 | $0 | $19,952 | ||
| KAREN BISHOP | |||||||
| CHIEF OPERATING OFFICER | 40.00 | $189,629 | $0 | $3,029 | Yes (X) | ||
| KYLE AMBER CLARK | |||||||
| CHIEF EQUITY & INCLUSION OFFICER | 40.00 | $148,013 | $0 | $2,090 | Yes (X) | ||
| TONI AMMIRATI | |||||||
| DIR OF CURRICULUM & INSTRUCTION | 40.00 | $143,868 | $0 | $17,371 | Yes (X) | ||
| MICHELLE DONAHER | |||||||
| CHARGE NURSE | 40.00 | $144,169 | $0 | $2,430 | Yes (X) | ||
| GLENNIS MATTHEWS | |||||||
| SUPERINTENDENT | 40.00 | $148,952 | $0 | $11,199 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,164,262 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $56,071 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 16 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| C&W SERVICES | |||||
| 275 GROVE STREET SUITE 3-200 | AUBURNDALE | MA | 02466 | FACILITIES MAINTENANCE | $958,357 |
| SODEXO INC | |||||
| 848 CENTRAL STREET | FRAMINGHAM | MA | 01701 | FOOD SERVICES | $402,707 |
| ECRATCHIT INC | |||||
| 2 SHARP STREET | HINGHAM | MA | 02043 | ACCOUNTING / CFO SERVICES | $178,592 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $48,040 | FundraisingAmt |
| Government Grants | $4,955,743 | GovernmentGrantsAmt |
| All Other Contributions | $447,489 | AllOtherContributionsAmt |
| Noncash Contributions | $21,856 | NoncashContributionsAmt |
| Total Contributions | $5,451,272 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION INCOME | 611710 | $22,794,909 | $22,794,909 |
| AUDIOLOGY | 611710 | $895,509 | $895,509 |
| INTERPRETING | 611710 | $801,440 | $801,440 |
| PUBLIC SCHOOL PARTNERSHIPS | 611710 | $723,111 | $723,111 |
| PARENT/INFANT PROGRAM | 611710 | $36,163 | $36,163 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,527 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,527 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,287,659 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,387 | TotalRevenueColumnAmt |
| Exclusion | $48,387 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $582,313 | SecuritiesAmt |
| Other | $400 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $542,784 | SecuritiesAmt |
| Other | $32,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,529 | SecuritiesAmt |
| Other | -$31,600 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,929 | TotalRevenueColumnAmt |
| Exclusion | $7,929 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,475 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $48,040 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $48,700 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$34,225 | TotalRevenueColumnAmt |
| Exclusion | -$34,225 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,761,022 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,287,659 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $22,091 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $511,535 | TotalAmt |
| Program Services | $458,812 | ProgramServicesAmt |
| Management And General | $50,779 | ManagementAndGeneralAmt |
| Fundraising | $1,944 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,210,377 | TotalAmt |
| Program Services | $17,186,307 | ProgramServicesAmt |
| Management And General | $1,951,023 | ManagementAndGeneralAmt |
| Fundraising | $73,047 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,535 | TotalAmt |
| Program Services | $170,161 | ProgramServicesAmt |
| Management And General | $13,678 | ManagementAndGeneralAmt |
| Fundraising | $696 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,226,261 | TotalAmt |
| Program Services | $2,052,842 | ProgramServicesAmt |
| Management And General | $165,012 | ManagementAndGeneralAmt |
| Fundraising | $8,407 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,725,852 | TotalAmt |
| Program Services | $1,552,727 | ProgramServicesAmt |
| Management And General | $166,566 | ManagementAndGeneralAmt |
| Fundraising | $6,559 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,417 | TotalAmt |
| Management And General | $57,417 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,664 | TotalAmt |
| Management And General | $249,664 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,680 | TotalAmt |
| Management And General | $20,680 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $701,514 | TotalAmt |
| Program Services | $491,828 | ProgramServicesAmt |
| Management And General | $204,594 | ManagementAndGeneralAmt |
| Fundraising | $5,092 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,088 | TotalAmt |
| Program Services | $54,159 | ProgramServicesAmt |
| Management And General | $6,570 | ManagementAndGeneralAmt |
| Fundraising | $359 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,280 | TotalAmt |
| Program Services | $302,126 | ProgramServicesAmt |
| Management And General | $32,697 | ManagementAndGeneralAmt |
| Fundraising | $457 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,045 | TotalAmt |
| Program Services | $144,492 | ProgramServicesAmt |
| Management And General | $2,050 | ManagementAndGeneralAmt |
| Fundraising | $2,503 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,099,064 | TotalAmt |
| Program Services | $1,860,981 | ProgramServicesAmt |
| Management And General | $225,755 | ManagementAndGeneralAmt |
| Fundraising | $12,328 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,092 | TotalAmt |
| Program Services | $146,366 | ProgramServicesAmt |
| Management And General | $17,756 | ManagementAndGeneralAmt |
| Fundraising | $970 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,300 | TotalAmt |
| Program Services | $104,022 | ProgramServicesAmt |
| Management And General | $1,476 | ManagementAndGeneralAmt |
| Fundraising | $1,802 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,410 | TotalAmt |
| Program Services | $354,246 | ProgramServicesAmt |
| Management And General | $5,026 | ManagementAndGeneralAmt |
| Fundraising | $6,138 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $871,849 | TotalAmt |
| Program Services | $789,232 | ProgramServicesAmt |
| Management And General | $81,412 | ManagementAndGeneralAmt |
| Fundraising | $1,205 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,852 | TotalAmt |
| Program Services | $137,289 | ProgramServicesAmt |
| Management And General | $16,654 | ManagementAndGeneralAmt |
| Fundraising | $909 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM SUPPLIES | $636,310 | $636,310 | ||
| AUDIOLOGY | $389,741 | $377,834 | $5,361 | $6,546 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,222,866 | TotalAmt |
| Program Services | $26,819,734 | ProgramServicesAmt |
| Management And General | $3,274,170 | ManagementAndGeneralAmt |
| Fundraising | $128,962 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,989,805 | BOYAmt |
| EOY | $616,849 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,657,620 | BOYAmt |
| EOY | $4,143,328 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,733,038 | BOYAmt |
| EOY | $2,898,528 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,398 | BOYAmt |
| EOY | $125,311 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,091,089 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,694,457 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,731,608 | BOYAmt |
| EOY | $11,396,632 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,118,979 | BOYAmt |
| EOY | $2,386,308 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,800 | BOYAmt |
| EOY | $2,212,853 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,374,248 | BOYAmt |
| EOY | $23,779,809 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,477,686 | BOYAmt |
| EOY | $1,485,577 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,061,092 | BOYAmt |
| EOY | $9,616,013 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $308,178 | BOYAmt |
| EOY | $291,919 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $562,770 | BOYAmt |
| EOY | $1,669,550 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,409,726 | BOYAmt |
| EOY | $13,063,059 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,732,663 | BOYAmt |
| EOY | $10,582,904 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,859 | BOYAmt |
| EOY | $133,846 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,964,522 | BOYAmt |
| EOY | $10,716,750 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,374,248 | BOYAmt |
| EOY | $23,779,809 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $538,156 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $214,072 | NetUnrlzdGainsLossesInvstAmt |
| 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) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,473,420 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $139,277 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,612,697 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,721,084 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$247,664 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,473,420 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,230,853 | BeginningYearBalanceAmt |
| Contributions | $250,000 | ContributionsAmt |
| Investment Earnings Or Losses | $240,231 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,721,084 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,195,498 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $35,355 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,230,853 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,118,280 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $77,218 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,195,498 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.96889 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.03111 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,201,916 | OtherCostOrOtherBasisAmt |
| Book Value | $1,201,916 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,114,665 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,348,031 | DepreciationAmt |
| Book Value | $8,766,634 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,230,853 | OtherCostOrOtherBasisAmt |
| Depreciation | $939,154 | DepreciationAmt |
| Book Value | $291,699 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,543,655 | OtherCostOrOtherBasisAmt |
| Depreciation | $407,272 | DepreciationAmt |
| Book Value | $1,136,383 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,396,632 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSITS | $17,800 |
| EMPLOYEE RETENTION TAX CREDIT RECEIVABLE | $1,209,247 |
| OPERATING LEASE RIGHT-OF-USE ASSETS | $957,847 |
| FINANCE LEASE RIGHT-OF-USE ASSETS | $27,959 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,212,853 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION PLAN | $669,642 |
| OPERATING LEASE LIABILITIES | $971,682 |
| FINANCE LEASE LIABLITIES | $28,226 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,669,550 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $31,034,714 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $214,072 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $214,072 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,820,642 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $20,680 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$80,300 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$59,620 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,761,022 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,282,486 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $80,300 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $80,300 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,202,186 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $20,680 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $20,680 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,222,866 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE EARNINGS ON DONOR RESTRICTED ENDOWMENT FUNDS MAY BE USED FOR STAFF APPRECIATION AND SIMILAR EXPENSES. THE EARNINGS ON BOARD RESTRICTED ENDOWMENT FUNDS MAY BE USED FOR OPERATING EXPENSES AT THE DISCRETION OF THE BOARD. |
| PART X, LINE 2: | THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE ORGANIZATION FILES INFORMATIONAL TAX RETURNS IN THE U.S. FEDERAL AND MASSACHUSETTS STATE JURISDICTIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSETS -31,600. DIRECT FUNDRAISING EVENT EXPENSES -48,700. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EVENT EXPENSES 48,700. LOSS ON DISPOSAL OF ASSETS 31,600. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE SCHOOL CATALOG AND PROGRAM OUTLINES, WHICH ARE SUBMITTED FOR STATE APPROVAL, HAVE A DETAILED WRITTEN STATEMENT OF THE SCHOOL'S RACIAL NONDISCRIMINATION POLICY |
| SCHEDULE E, PART I, LINE 6 | PAYMENTS MADE FROM STATE AUTHORITIES AND LOCAL EDUCATION AUTHORITIES FOR SERVICES RENDERED. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA | Event1Nm |
| Gross Receipts Event1 | $62,515 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $48,040 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $14,475 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $1,058 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $26,909 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $17,794 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $2,939 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $62,515 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $48,040 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $14,475 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $1,058 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $26,909 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $17,794 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,939 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $48,700 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$34,225 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SARAH GLENN SMITH | ||||||||||||||
| CEO | $319,631 | $0 | $60,000 | $0 | $10,000 | $0 | $4,350 | $0 | $15,602 | $0 | $409,583 | $0 | $0 | $0 |
| KAREN BISHOP | ||||||||||||||
| CHIEF OPERATING OFFICER | $162,078 | $0 | $17,551 | $0 | $10,000 | $0 | $2,682 | $0 | $347 | $0 | $192,658 | $0 | $0 | $0 |
| TONI AMMIRATI | ||||||||||||||
| DIR OF CURRICULUM & INSTRUCTION | $133,868 | $0 | $0 | $0 | $10,000 | $0 | $1,769 | $0 | $15,602 | $0 | $161,239 | $0 | $0 | $0 |
| GLENNIS MATTHEWS | ||||||||||||||
| SUPERINTENDENT | $148,952 | $0 | $0 | $0 | $0 | $0 | $2,054 | $0 | $9,145 | $0 | $160,151 | $0 | $0 | $0 |
| KYLE AMBER CLARK | ||||||||||||||
| CHIEF EQUITY & INCLUSION OFFICER | $140,013 | $0 | $0 | $0 | $8,000 | $0 | $2,090 | $0 | $0 | $0 | $150,103 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE CENTER MAKES CONTRIBUTIONS TO A 457(B) PLAN ON BEHALF OF EMPLOYEES ON A DISCRETIONARY BASIS. THE CENTER ALSO PROVIDES BONUSES TO EMPLOYEES ON A DISCRETIONARY BASIS. | ExplanationTxt |
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 | 2019-03-19 | BondIssuedDt |
| Issue Price | $11,650,000 | IssuePriceAmt |
| Purpose | PAY OFF PRIOR BONDS/MORTGAGES USED TO PURCHASE AND/OR RENOVATE FACILITIES | 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 |
| Retired | $1,858,405 | RetiredAmt |
| Total Proceeds | $11,650,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $189,770 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $690,414 | CapitalExpendituresAmt |
| Other Spent Proceeds | $10,769,816 | OtherSpentProceedsAmt |
| Substantial Completion | 2019 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| 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 |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| 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 | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | 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 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE LEARNING CENTER FOR THE DEAF, INC. HAS HIRED ECRATCHIT TO PROVIDE OUTSOURCED CFO AND ACCOUNTING SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION AMENDED ITS BYLAWS TO REFER TO ITS GOVERNING BODY AS A BOARD OF DIRECTORS RATHER THAN A BOARD OF TRUSTEES. THE AMENDED BYLAWS ALSO REQUIRE A 2/3 MAJORITY VOTE BY THE DIRECTORS TO ELECT AND REMOVE DIRECTORS OR AMEND THE BYLAWS RATHER THAN A SIMPLE MAJORITY. ANOTHER CHANGE WAS TO THE CONFLICTS OF INTEREST POLICY SECTION OF THE BYLAWS WHICH WAS EXPANDED TO APPLY TO EMPLOYEES, DIRECTORS, OFFICERS, COMMITTEE MEMBERS, AND PERSONS ASSOCIATED WITH THE CORPORATION IN A POSITION OF SIGNIFICANT AUTHORITY RATHER THAN JUST TRUSTEES. THE LAST SIGNIFICANT CHANGE TO THE BYLAWS WAS TO PROVIDE THAT THE BOARD MAY ESTABLISH STANDING OR SPECIAL COMMITTEES AND PROVIDING THE APPLICABLE RULES FOR SUCH COMMITTEES. (THE PRIOR BYLAWS LISTED SPECIFIC COMMITTEES BY NAME.) |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY MANAGEMENT. ONCE ALL COMMENTS HAVE BEEN ADDRESSED A COPY OF THE FORM 990 IS DISTRIBUTED AND REVIEWED BY THE FINANCE COMMITTEE. ONCE FINALIZED, A COPY OF THE FINAL FORM 990 IS DISTRIBUTED TO EVERY MEMBER OF THE GOVERNING BODY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH EMPLOYEE, DIRECTOR, OFFICER, MEMBER OF A COMMITTEE, OR PERSON ASSOCIATED WITH THE CORPORATION IN A POSITION OF SIGNIFICANT AUTHORITY AS DESIGNATED BY THE CHAIR MUST ANNUALLY SIGN A STATEMENT THAT DISCLOSES SUCH PERSON'S FINANCIAL INTERESTS AND PERSONAL INTERESTS. ANY ACTIONS THAT COULD BE DEEMED CONFLICTING WOULD BE BROUGHT TO THE ATTENTION OF THE EXECUTIVE COMMITTEE WHO WOULD DECIDE WHETHER OR NOT THE PERSON WITH THE CONFLICT OF INTEREST WOULD BE REQUIRED TO ABSTAIN FROM ANY RELATED DISCUSSION/VOTE ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS COMPARABLE DATA FROM OTHER COMPARABLY SIZED SCHOOLS FROM THE FORM 990'S AND USES SALARY SURVEYS FROM ORGANIZATIONS SUCH AS MAAPS (MASSACHUSETTS ASSOCIATION OF APPROVED PRIVATE SCHOOLS) IN DETERMINING THE RANGE FOR THE CEO. THE COMPENSATION FOR THE OTHER EXECUTIVES IS DETERMINED BY THE CEO WITH INPUT FROM THE COMPENSATION COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION RESPONDS TO ANY REQUESTS FOR INFORMATION BY MAILING THE REQUESTED INFORMATION BY RETURN MAIL OR DIRECTING THE REQUESTOR TO PUBLIC FILING WHEN AVAILABLE ONLINE. |