2024-05-14T10:31:21-05:00 2023-06-30 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2022-07-01 237064431 THE LEARNING CENTER FOR THE DEAF INC LEAR 5088795110 848 CENTRAL STREET FRAMINGHAM MA 01701 SARAH GLENN-SMITH CEO 5088795110 2024-05-09 1 SARAH GLENN-SMITH 999009999 0 AMANDA ADAMS P00748038 7813562000 2024-05-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SARAH GLENN-SMITH 848 CENTRAL STREET FRAMINGHAM MA 01701 31384506 0 X HTTP://WWW.TLCDEAF.ORG X 1970 MA 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. 9 9 481 100 0 0 7088844 5451272 24719831 25287659 -27270 56316 12451 -34225 31793856 30761022 0 0 0 0 22207645 23858560 0 0 128962 6543814 6364306 28751459 30222866 3042397 538156 22374248 23779809 12409726 13063059 9964522 10716750 X 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. 0 0 10143191 11964713 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. 5303362 5721960 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. 4592777 4940737 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. 6780404 2660249 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. 6780404 2660249 26819734 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 43 0 1 481 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X ED MULHERIN 5088795110 848 CENTRAL STREET FRAMINGHAM MA 01701 KATHY VESEY CHAIR 4.00 X X 0 0 0 EVAN RICKER TREASURER 4.00 X X 0 0 0 VAL HOLLINGSWORTH VICE CHAIR 4.00 X X 0 0 0 MARILYN SASS-LEHRER CLERK 4.00 X X 0 0 0 ANDY TAO DIRECTOR 4.00 X 0 0 0 MICHAEL HIGGINS DIRECTOR 4.00 X 0 0 0 DR JOSEPH JAY INNES DIRECTOR 4.00 X 0 0 0 AL SANTORO DIRECTOR 4.00 X 0 0 0 LAURIE SHAFFER DIRECTOR 4.00 X 0 0 0 SARAH GLENN SMITH CEO 40.00 X 389631 0 19952 KAREN BISHOP CHIEF OPERATING OFFICER 40.00 X 189629 0 3029 KYLE AMBER CLARK CHIEF EQUITY & INCLUSION OFFICER 40.00 X 148013 0 2090 TONI AMMIRATI DIR OF CURRICULUM & INSTRUCTION 40.00 X 143868 0 17371 MICHELLE DONAHER CHARGE NURSE 40.00 X 144169 0 2430 GLENNIS MATTHEWS SUPERINTENDENT 40.00 X 148952 0 11199 1164262 0 56071 16 0 1 0 C&W SERVICES 275 GROVE STREET SUITE 3-200 AUBURNDALE MA 02466 FACILITIES MAINTENANCE 958357 SODEXO INC 848 CENTRAL STREET FRAMINGHAM MA 01701 FOOD SERVICES 402707 ECRATCHIT INC 2 SHARP STREET HINGHAM MA 02043 ACCOUNTING / CFO SERVICES 178592 3 48040 4955743 447489 21856 5451272 TUITION INCOME 611710 22794909 22794909 AUDIOLOGY 611710 895509 895509 INTERPRETING 611710 801440 801440 PUBLIC SCHOOL PARTNERSHIPS 611710 723111 723111 PARENT/INFANT PROGRAM 611710 36163 36163 36527 36527 25287659 48387 48387 582313 400 542784 32000 39529 -31600 7929 7929 14475 48040 48700 -34225 -34225 30761022 25287659 0 22091 511535 458812 50779 1944 19210377 17186307 1951023 73047 184535 170161 13678 696 2226261 2052842 165012 8407 1725852 1552727 166566 6559 57417 57417 249664 249664 20680 20680 701514 491828 204594 5092 61088 54159 6570 359 335280 302126 32697 457 149045 144492 2050 2503 2099064 1860981 225755 12328 165092 146366 17756 970 107300 104022 1476 1802 365410 354246 5026 6138 871849 789232 81412 1205 154852 137289 16654 909 PROGRAM SUPPLIES 636310 636310 AUDIOLOGY 389741 377834 5361 6546 30222866 26819734 3274170 128962 1989805 616849 3657620 4143328 2733038 2898528 93398 125311 22091089 10694457 11731608 11396632 2118979 2386308 49800 2212853 22374248 23779809 1477686 1485577 10061092 9616013 308178 291919 562770 1669550 12409726 13063059 X 9732663 10582904 231859 133846 9964522 10716750 22374248 23779809 538156 214072 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1473420 139277 1612697 1721084 -247664 1473420 1230853 250000 240231 1721084 1195498 35355 1230853 1118280 77218 1195498 0.96889 0.03111 0 0 1201916 1201916 18114665 9348031 8766634 1230853 939154 291699 1543655 407272 1136383 11396632 SECURITY DEPOSITS 17800 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 1209247 OPERATING LEASE RIGHT-OF-USE ASSETS 957847 FINANCE LEASE RIGHT-OF-USE ASSETS 27959 2212853 DEFERRED COMPENSATION PLAN 669642 OPERATING LEASE LIABILITIES 971682 FINANCE LEASE LIABLITIES 28226 1669550 X 31034714 214072 214072 30820642 20680 -80300 -59620 30761022 30282486 80300 80300 30202186 20680 20680 30222866 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. ANNUAL GALA 62515 48040 14475 1058 26909 17794 2939 62515 48040 14475 1058 26909 17794 2939 48700 -34225 X X X X 0 0 0 0 0 0 0 1 0 SARAH GLENN SMITH CEO 319631 0 60000 0 10000 0 4350 0 15602 0 409583 0 0 0 KAREN BISHOP CHIEF OPERATING OFFICER 162078 0 17551 0 10000 0 2682 0 347 0 192658 0 0 0 TONI AMMIRATI DIR OF CURRICULUM & INSTRUCTION 133868 0 0 0 10000 0 1769 0 15602 0 161239 0 0 0 GLENNIS MATTHEWS SUPERINTENDENT 148952 0 0 0 0 0 2054 0 9145 0 160151 0 0 0 KYLE AMBER CLARK CHIEF EQUITY & INCLUSION OFFICER 140013 0 0 0 8000 0 2090 0 0 0 150103 0 0 0 PART I, LINE 7 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. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2019-03-19 11650000 PAY OFF PRIOR BONDS/MORTGAGES USED TO PURCHASE AND/OR RENOVATE FACILITIES 0 0 0 A 1858405 11650000 189770 690414 10769816 2019 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 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.