2024-05-15T17:40:43-05:00 2023-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2022-07-01 042104720 MEADOWBROOK SCHOOL OF WESTON INCORPORATED MEAD 7818941193 10 FARM ROAD WESTON MA 02493 ARVIND S GROVER HEAD OF SCHOOL 7818941193 2024-05-15 1 ARVIND GROVER 999009999 0 KAREN LO P01434915 6179129000 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ARVIND S GROVER 10 FARM ROAD WESTON MA 02493 21238985 0 X WWW.MEADOWBROOK-MA.ORG X 1923 MA A CO-EDUCATIONAL INDEPENDENT DAY SCHOOL FOR STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH EIGHT, MEADOWBROOK INSPIRES CHILDREN TO LIVE WITH PURPOSE, LEARN WITH PASSION AND LEAD BY PRACTICE. 30 30 242 120 0 0 4755450 3389770 15997973 17105403 2282336 587203 87851 95420 23123610 21177796 1780351 1862433 0 0 13074053 13986577 0 0 1127475 7576212 7695440 22430616 23544450 692994 -2366654 77746049 77273779 28234479 28163615 49511570 49110164 X MEADOWBROOK KNOWS, LOVES, AND CHALLENGES EVERY CHILD. TOGETHER, AS A DIVERSE COMMUNITY WITH HIGH ACADEMIC, ETHICAL AND SOCIAL STANDARDS, WE NURTURE CHARACTER, PROMOTE CONFIDENCE, INSPIRE CREATIVITY AND FOSTER CRITICAL THINKING SKILLS AS WE GUIDE EACH CHILD'S JOURNEY IN THE PURSUIT OF EXCELLENCE. 0 0 13186991 1480860 14416466 TUITION - PROVIDE RIGOROUS ACADEMICS AND INNOVATIVE CURRICULA IN AN EXPANSIVE LEARNING ENVIRONMENT TO 309 ENROLLED STUDENTS RANGING OVER 10 CLASSES FROM JUNIOR KINDERGARTEN THROUGH GRADE 8, IN ORDER TO INSPIRE, CHALLENGE AND EMPOWER STUDENTS TO ACHIEVE AT THE HIGHEST LEVELS, CONNECT DEEPLY WITH DIVERSE PEOPLE AND PERSPECTIVES, AND COURAGEOUSLY CREATE CHANGE. THE ENTIRE CLASS OF 37 EIGHTH GRADERS GRADUATED IN JUNE 2023, GARNERING MANY NATIONAL AWARDS IN MATH AND LANGUAGES, AS WELL AS LOCAL AWARDS IN SCHOLASTIC ART AND WRITING. 1942226 134467 2064543 SUMMER PROGRAMS - A WIDE RANGE OF SUMMER PROGRAMMING INCLUDING A TRADITIONAL DAY CAMP PROVIDED ACADEMIC AND RECREATIONAL PROGRAMS OF UP TO 8 WEEKS' DURATION TO A TOTAL OF 755 CHILDREN RANGING FROM THOSE ENTERING KINDERGARTEN THROUGH GRADE 9. 1049320 247106 666344 SPECIAL INSTRUCTIONAL, SUPPLEMENTARY AND SCREENING PROGRAMS SUCH AS FIELD TRIPS, AFTER SCHOOL ACTIVITIES, LEARNING LAB AND TESTING THAT SERVE TO ENHANCE, EXTEND AND PERSONALIZE THE CORE CURRICULAR OFFERINGS. 16178537 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 106 0 1 242 1 0 0 0 0 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X NANCY SIMONS 7818941193 10 FARM ROAD WESTON MA 02493 ARIANN WILLIAMS TRUSTEE 2.00 X 0 0 0 BRIAN SUNG TRUSTEE 2.00 X 0 0 0 BRYAN KRAUSE TRUSTEE 2.00 X 0 0 0 CHRISTOPHER FARRINGTON TRUSTEE 2.00 X 0 0 0 CHRISTOPHER PARRIS TRUSTEE 2.00 X 0 0 0 DAVID NEWBOWER TRUSTEE 2.00 X 0 0 0 ESPERANZA WATKINS TRUSTEE 2.00 X 0 0 0 ETHAN THUROW TRUSTEE 2.00 X 0 0 0 GISELLE NELSON TRUSTEE 2.00 X 0 0 0 JAMES DAVID TRUSTEE 2.00 X 0 0 0 JED WEISS TRUSTEE 2.00 X 0 0 0 JEN LEE TRUSTEE 2.00 X 0 0 0 JESSICA NIGRELLI TRUSTEE 2.00 X 0 0 0 JON NUGER TRUSTEE 2.00 X 0 0 0 KATE ELLIS TRUSTEE 2.00 X 0 0 0 LISA ROSE TRUSTEE 2.00 X 0 0 0 MARNI PAYNE TRUSTEE 2.00 X 0 0 0 MATTHEW MITTELSTADT TRUSTEE 2.00 X 0 0 0 NINA HANLON TRUSTEE 2.00 X 0 0 0 PARESH PATEL TRUSTEE 2.00 X 0 0 0 RACHEL RIEMER TRUSTEE 2.00 X 0 0 0 RUDINA SESERI TRUSTEE 2.00 X 0 0 0 SUZANNE FOLEY TRUSTEE 2.00 X 0 0 0 TARJA VUOLTEENAHO TRUSTEE 2.00 X 0 0 0 TIMOTHY MACK TRUSTEE 2.00 X 0 0 0 CHRISTOPHER M AUSTEN PRESIDENT 5.00 X X 0 0 0 VINCENT MONTEMAGGIORE TREASURER 5.00 X X 0 0 0 JENNIFER BLOCK SECRETARY 5.00 X X 0 0 0 MEGAN CRAIGEN VICE PRESIDENT 5.00 X X 0 0 0 NICOLE FITZPATRICK VICE PRESIDENT 5.00 X X 0 0 0 ARVIND S GROVER HEAD OF SCHOOL 40.00 X 543157 0 62697 JOHN AUSTIN DIR. OF FINANCE & OPERATIONS 40.00 X 248207 0 41016 KRISTIN EISENHARDT DIR. OF ENROLLMENT MANAGEMENT 40.00 X 194129 0 49360 MICHELE DALY CHIEF DEVELOPMENT OFFICER 40.00 X 202581 0 57846 ALEXANDER SMITH HEAD OF PEOPLE 40.00 X 183743 0 14392 JONATHAN SCHMID DIR. OF INNOVATION & TECHNOLOGY 40.00 X 171940 0 49396 NANCY SIMONS ASSISTANT DIRECTOR OF FINANCE & OPERATIONS 40.00 X 152119 0 12192 PAMELA SCAFATI DIR. OF MARKETING & COMMUNICATIONS 40.00 X 142777 0 10012 1838653 0 296911 30 0 1 0 CHARTWELLS (COMPASS GROUP USA) PO BOX 417632 BOSTON MA 022417632 FOOD SERVICE 769258 DYNAMIC JANITORIAL CLEANING INC 176 MAIN STREET MILFORD MA 01757 CLEANING SERVICES 174179 COMMUNITY COUNSELING SERVICE CO LLC 527 MADISON AVE 5TH FLOOR NEW YORK NY 10022 CAPITAL CAMPAIGN CONSULTING SERVICES 125000 CREOSOTE AFFECTS LLC 514 E MAIN STREET EMMITSBURG MD 21727 GRAPHIC DESIGN SERVICES 122141 CVM INC 780 E MAIN STREET BRANFORD CT 06405 IT SERVICES 117533 7 156158 3233612 70172 3389770 TUITION 611600 14298400 14298400 DAY CAMP 611600 2064543 2064543 OTHER PROGRAMS 611600 742460 742460 17105403 629699 629699 72163 18693 53470 53470 53470 42496 -42496 -42496 -42496 STUDENT ACTIVITY FEES 611600 23375 23375 OTHER REVENUE 900099 18575 18575 41950 21177796 17147353 0 640673 1862433 1862433 1139946 115994 972949 51003 9816939 6979301 2409645 427993 519958 375844 121387 22727 1804317 1266368 458030 79919 705417 462304 212019 31094 19544 19544 26035 26035 67894 67894 6495 6495 1430642 802272 399811 228559 141628 127680 13948 2073187 1229657 625941 217589 291256 201743 89513 912154 775332 118579 18243 28001 23111 3911 979 445106 378340 66766 1771059 1505400 230238 35421 154702 154702 TRANSPORTATION 327737 200438 127299 23544450 16178537 6238438 1127475 10304601 10259839 799534 7959 1538087 1624486 114147 116264 74163 69150 15312 976368 1043587 64896921 24450734 41729632 40446187 22194205 23706307 77746049 77273779 1591980 1311449 8731947 8937315 17910552 17914851 28234479 28163615 X 30962313 28291110 18549257 20819054 49511570 49110164 77746049 77273779 -2366654 1965248 0 X 0 1 X 1 0 X 3436274 3451874 4169959 4755450 3389770 19203327 3436274 3451874 4169959 4755450 3389770 19203327 19203327 1065051 922307 1040485 2326624 701862 6056329 130587 14750 145337 25404993 75294202 0.75590 0.74150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO THE MASSACHUSETTS ASSOCIATION OF NON-PROFIT SCHOOLS AND COLLEGES WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. AS SUCH, NO DETERMINATIVE AMOUNT IS LISTED IN THIS SCHEDULE. 19388774 772896 2555864 74314 2122276 20520944 26786075 308030 -5056811 57735 2590785 19388774 20258994 94917 7232894 55928 744802 26786075 19557728 648880 966268 33009 835932 44941 20258994 19419755 320767 717623 30119 870298 19557728 0.03500 0.77200 0.19300 0 0 5794664 5794664 53584485 19964508 33619977 4976557 4101332 875225 541215 384894 156321 40446187 X 21007771 1965248 -2147471 -182223 21189994 6495 -18693 -12198 21177796 21409177 18693 18693 21390484 6495 2147471 2153966 23544450 PART V, LINE 4: THE PRIMARY OBJECTIVE OF THE ENDOWMENT IS TO PROVIDE A REASONABLY STABLE AND PREDICTABLE STREAM OF EARNINGS TO SUPPORT THE OPERATIONS OF THE SCHOOL, AND TO PRESERVE AND ENHANCE OVER TIME THE REAL (INFLATION ADJUSTED) VALUE OF THE ENDOWMENT ASSETS. PART X, LINE 2: THE SCHOOL QUALIFIES AS A TAX-EXEMPT, NON-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, NET SURPLUS FROM UNRELATED BUSINESS INCOME, IF ANY, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE SCHOOL RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF JUNE 30, 2023 OR 2022. THE SCHOOL WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF INCOME TAX EXPENSE. THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE UNITED STATES FEDERAL, STATE OR LOCAL AUTHORITIES FOR FISCAL YEARS BEFORE 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION AND TRANSPORTATION ASSISTANCE NETTED WITH REVENUE ON AUDITED FS -2,013,004. DAY CAMP FINANCIAL AID NETTED WITH REVENUE ON AUDITED FS -134,467. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B -18,693. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B 18,693. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION AND TRANSPORTATION ASSISTANCE NETTED WITH REVENUE ON AUDITED FS 2,013,004. DAY CAMP FINANCIAL AID NETTED WITH REVENUE ON AUDITED FS 134,467. 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 HAS A LONG STANDING POLICY OF NON-DISCRIMINATORY ADMISSION OF STUDENTS. THEY PARTICIPATE WITH THE ASSOCIATION OF INDEPENDENT SCHOOLS IN NEW ENGLAND IN PUBLISHING THIS POLICY IN THE BOSTON GLOBE ON THE FIRST SUNDAY OF DECEMBER. THE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, RELIGIOUS AFFILIATION, NATIONAL AND ETHNIC ORIGIN AND QUALIFIED HANDICAPPED STUDENTS. THE POLICY CAN BE FOUND ON THE SCHOOLS WEBSITE. SCHEDULE E, PART I, LINE 6 DURING THE YEAR ENDED JUNE 30, 2022, THE SCHOOL CLAIMED AN EMPLOYEE RETENTION TAX CREDIT (ERTC) IN THE AMOUNT OF $2,081,181 AS PART OF THE CARES ACT. DURING THE YEAR ENDED JUNE 30, 2022, THE SCHOOL RECEIVED PARTIAL PAYMENT ON ITS ERTC CLAIM IN THE AMOUNT OF $612,853. AS THE REMAINDER OF THE ERTC BALANCE HAS NOT YET BEEN REFUNDED TO THE SCHOOL AS OF JUNE 30, 2022, THE REMAINING BALANCE, INCLUDING INTEREST, IS PRESENTED AS A RECEIVABLE. THE SCHOOL SUBSEQUENTLY RECEIVED ALL RRTC AMOUNTS DUE. 1 TUITION 43 1480860 FAIR MARKET VALUE CREDITS APPLIED TO INDIVIDUAL'S ACCOUNT AFTER SCHOOL 23 161894 FAIR MARKET VALUE CREDITS APPLIED TO INDIVIDUAL'S ACCOUNT LEARNING LAB 6 6927 FAIR MARKET VALUE CREDITS APPLIED TO STUDENT'S ACCOUNT AND DIRECT PAYMENT TO PROVIDER OTHER (BOOKS, ACTIVITY FEES, ETC.) 45 9533 FAIR MARKET VALUE CREDITS APPLIED TO STUDENT'S ACCOUNT AND DIRECT PAYMENT TO PROVIDER TESTING (ACADEMIC) 11 33986 FAIR MARKET VALUE CREDITS APPLIED TO STUDENT'S ACCOUNT AND DIRECT PAYMENT TO PROVIDER TRANSPORTATION 2 19598 FAIR MARKET VALUE CREDITS APPLIED TO INDIVIDUAL'S ACCOUNT SUMMER PROGRAM 33 134467 FAIR MARKET VALUE CREDITS APPLIED TO INDIVIDUAL'S ACCOUNT FIELD TRIPS 20 10428 FAIR MARKET VALUE CREDITS APPLIED TO INDIVIDUAL'S ACCOUNT TECHNOLOGY 4 4740 FAIR MARKET VALUE CREDITS APPLIED TO INDIVIDUAL'S ACCOUNT PART I, LINE 2: FINANCIAL ASSISTANCE IS ISSUED IN THE FORM OF CREDITS APPLIED TO THE INDIVIDUAL'S ACCOUNT TO OFFSET CHARGES INCURRED FOR TUITION FEES, AFTER SCHOOL PROGRAMS, LEARNING LAB AND TESTING FEES, FIELD TRIP FEES, FEES RELATED TO OUR LAPTOP PROGRAM, AND OTHER MISCELLANEOUS CHARGES THAT MAY BE INCURRED IN THE COURSE OF BEING A STUDENT AT THE SCHOOL. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 ARVIND S GROVER HEAD OF SCHOOL 397593 0 0 0 145564 0 24244 0 38453 0 605854 0 0 0 JOHN AUSTIN DIR. OF FINANCE & OPERATIONS 221526 0 0 0 26681 0 15684 0 25332 0 289223 0 0 0 MICHELE DALY CHIEF DEVELOPMENT OFFICER 194837 0 0 0 7744 0 14868 0 42978 0 260427 0 0 0 KRISTIN EISENHARDT DIR. OF ENROLLMENT MANAGEMENT 186234 0 0 0 7895 0 13691 0 35669 0 243489 0 0 0 JONATHAN SCHMID DIR. OF INNOVATION & TECHNOLOGY 163656 0 0 0 8284 0 12180 0 37216 0 221336 0 0 0 ALEXANDER SMITH HEAD OF PEOPLE 177458 0 0 0 6285 0 12408 0 1984 0 198135 0 0 0 NANCY SIMONS ASSISTANT DIRECTOR OF FINANCE & OPERATIONS 143065 0 0 0 9054 0 10116 0 2076 0 164311 0 0 0 PAMELA SCAFATI DIR. OF MARKETING & COMMUNICATIONS 136301 0 0 0 6476 0 9528 0 484 0 152789 0 0 0 PART I, LINE 1A DISCRETIONARY SPENDING ACCOUNT IS A SET ASIDE AMOUNT FOR THE HEAD OF SCHOOL'S TRAVEL AND ENTERTAINMENT EXPENSES. THESE EXPENSES MUST BE SUBSTANTIATED BY RECEIPTS AND LEGITIMATE BUSINESS PURPOSE, AND AS SUCH ARE NOT TAXABLE. HOUSING BENEFIT WAS PROVIDED TO THE HEAD OF SCHOOL. THIS AMOUNT WAS PAID OUT AS A CASH ALLOWANCE AND TREATED AS TAXABLE COMPENSATION TO THE HEAD OF SCHOOL. BY CONTRACT, HEAD OF SCHOOL RECEIVES A TOP HAT TUITION REMISSION BENEFIT. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2021-12-01 18037000 CAMPUS ENHANCEMENT PROJECT 0 0 0 A 18037000 155837 0 0 0 0 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 X 6 70172 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE SCHOOL IS REPORTING THE NUMBER OF STOCK GIFTS RECEIVED ON THE NUMBER OF CONTRIBUTIONS, PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS OFFICE RECEIVES FROM ITS INDEPENDENT ACCOUNTING FIRM AN ANNUAL QUESTIONNAIRE SOLICITING INFORMATION FOR THE PREPARATION OF FORM 990. THE QUESTIONNAIRE IS COMPLETED BY THE ASSISTANT DIRECTOR OF FINANCE AND OPERATIONS AND RETURNED TO THE ACCOUNTING FIRM, WHICH PREPARES A DRAFT. THE DRAFT IS DISTRIBUTED TO THE HEAD OF SCHOOL AS WELL AS THE SCHOOL'S BOARD TREASURER, PRESIDENT, AND CHAIRS OF THE FINANCE AND AUDIT COMMITTEES FOR THEIR REVIEW. THE FORM 990 IS THEN FINALIZED AND FILED WITH THE IRS AND A PUBLIC DISCLOSURE COPY OF THE FORM 990 IS MADE AVAILABLE TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THE SCHOOL IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE POLICY REQUIRES THAT ANY POTENTIAL CONFLICT OF INTEREST MUST BE DISCLOSED BY THE SIGNATORY TO THE FULL BOARD ANNUALLY, WITH UPDATES IN THE EVENT OF CHANGED CIRCUMSTANCES. THE HEAD OF SCHOOL, PRESIDENT OF THE BOARD AND CHAIRPERSON OF THE COMMITTEE ON TRUSTEES ARE INDIVIDUALLY AND JOINTLY CHARGED WITH ADMINISTERING THE POLICY. ANY TRUSTEE HAVING A PERSONAL INTEREST IN A GIVEN TRANSACTION OR OTHER RELATIONSHIP SHALL NOT PARTICIPATE IN THE DISCUSSION OF THAT TRANSACTION OR RELATIONSHIP, EXCEPT TO RESPOND TO QUESTIONS FROM OR PROVIDE INFORMATION REQUESTED BY THE TRUSTEES, SHALL SPECIFICALLY ABSTAIN FROM VOTING ON THE TRANSACTION OR RELATIONSHIP, AND SHALL NOT BE COUNTED TOWARD A QUORUM FOR PURPOSES OF THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, EVERY EMPLOYEE PREPARES GOALS WHICH ARE USED TO EVALUATE INDIVIDUAL PERFORMANCE. TEACHING FACULTY ARE SUBJECT TO SALARIED COMPENSATION BASED ON AN OBJECTIVE "STEP" SCALE (I.E. SALARY IS DETERMINED BY YEARS OF SERVICE). STAFF ARE ALSO SALARIED AND RECEIVE A STANDARD ANNUAL INCREASE TO ADJUST FOR INFLATION. THE HEAD OF SCHOOL'S PERFORMANCE AND COMPENSATION IS REVIEWED AND DETERMINED BY A SUB-COMMITTEE OF THE BOARD AND SUBJECT TO APPROVAL BY THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES. THE ANNUAL COMPENSATION PROCESS INVOLVES ATTENTION TO AND AVOIDANCE OF CONFLICTS OF INTEREST, USE OF COMPARABILITY DATA GATHERED AND CONTEMPORANEOUS DOCUMENTATION OF THE MEETINGS, DELIBERATIONS AND DECISIONS. THERE IS NO FORMAL INCENTIVE-BASED COMPENSATION POLICY THROUGHOUT THE ENTITY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS ANNUAL REPORT, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 WITHOUT SCHEDULE B AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE FORM 990 WITHOUT SCHEDULE B CAN ALSO BE ACCESSED VIA CANDID (FORMERLY KNOWN AS GUIDESTAR) AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.