2024-05-15T12:41:58-05:00 2023-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2022-07-01 043461434 COMMUNITY RESOURCES FOR JUSTICE INC COMM 6174822520 355 BOYLSTON STREET BOSTON MA 02116 PETER GERONDEAU VICE PRESIDENT & CFO 6174822520 2024-05-15 1 PETER GERONDEAU 999009999 0 KAREN LO P01434915 6179129000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEBORAH M O'BRIEN 355 BOYLSTON STREET BOSTON MA 02116 82671506 0 X WWW.CRJ.ORG X 1999 MA COMMUNITY RESOURCES FOR JUSTICE, INC. ("CRJ") CHANGES LIVES AND STRENGTHENS COMMUNITIES BY ADVANCING POLICY AND DELIVERING INDIVIDUALIZED SERVICES THAT PROMOTE SAFETY, JUSTICE AND INCLUSION. 15 15 1236 15 -14948 0 346198 1500638 73041751 76538240 400489 2028234 151331 199884 73939769 80266996 0 0 0 0 48017979 52668045 80000 82944 101694 21933584 23764515 70031563 76515504 3908206 3751492 46359472 52028160 17583760 18549600 28775712 33478560 X COMMUNITY RESOURCES FOR JUSTICE, INC. CHANGES LIVES AND STRENGTHENS COMMUNITIES BY ADVANCING POLICY AND DELIVERING INDIVIDUALIZED SERVICES THAT PROMOTE SAFETY, JUSTICE AND INCLUSION. 0 0 36402450 41736916 COMMUNITY STRATEGIES-MASSACHUSETTS (CSMA) PROVIDES COMPREHENSIVE COMMUNITY-BASED RESIDENTIAL, VOCATIONAL, AND CLINICAL SERVICES TO ADULTS WITH DEVELOPMENTAL DISABILITIES IN A SUPPORTIVE, THERAPEUTIC ENVIRONMENT. SINCE ITS INCEPTION IN 1993, CSMA HAS EVOLVED INTO A SPECIALIZED SERVICE PROVIDER WITH UNIQUE EXPERTISE IN SERVING INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND PSYCHIATRIC DISORDERS, INCLUDING THOSE WITH PAST INVOLVEMENT IN THE CRIMINAL JUSTICE SYSTEM. WITH AN EMPHASIS ON UTILIZING POSITIVE BEHAVIORAL SUPPORTS (PBS), CSMA'S GOAL IS TO PROVIDE THESE INDIVIDUALS WITH THE GREATEST OPPORTUNITY TO LIVE AS INDEPENDENTLY AS POSSIBLE IN THE COMMUNITY.CSMA OPERATES GROUP HOMES AND SHARED LIVING ARRANGEMENTS IN NUMEROUS COMMUNITIES. PRESENTLY, THE PROGRAM'S PRIMARY FUNDING SOURCE IS THE MASSACHUSETTS DEPARTMENT OF DEVELOPMENTAL SERVICES (DDS). FUNDING IS ALSO PROVIDED BY THE MA DEPARTMENT OF MENTAL HEALTH (DMH), MA DEPARTMENT OF CHILDREN AND FAMILIES (DCF), MASSACHUSETTS REHABILITATION COMMISSION (MRC), CT DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES (DMHAS) AND NH BUREAU OF DEVELOPMENTAL SERVICES (BDS).CSMA IS SUCCESSFUL WHEN INDIVIDUALS BUILD ON THEIR SOCIAL AND LIFE SKILLS, HAVE GREATER OPPORTUNITIES FOR INCLUSION IN THE COMMUNITY, SECURE MEANINGFUL EMPLOYMENT, AND REQUIRE LESS EXTERNAL STRUCTURE. CSMA PROVIDES A CONTINUUM OF SUPPORTS, RANGING FROM GROUP PROGRAMS WITH 24/7 SUPERVISION, THROUGH SHARED LIVING WITH A HOME PROVIDER, TO CASE MANAGEMENT WHERE AN INDIVIDUAL LIVES INDEPENDENTLY WITH MINIMAL SUPPORT.OVER THE LAST SEVERAL YEARS, WE HAVE TRANSITIONED A NUMBER OF INDIVIDUALS FROM GROUP HOME PROGRAMS INTO SHARED LIVING HOMES. CSMA HAS ALSO CONTINUED TO SEE AN INCREASE IN THE NUMBER OF INDIVIDUALS WHO HAVE OBTAINED AND SUCCESSFULLY MAINTAINED COMPETITIVE EMPLOYMENT IN THE COMMUNITY, AS WELL AS INDIVIDUALS WHO HAVE REQUIRED LESS FORMAL JOB COACHING TO BE SUCCESSFUL.THE INDIVIDUALS WE SERVE INCREASINGLY ATTEND COMMUNITY COLLEGE, FORMALLY STUDY FOR THEIR GED, TAKE VOCATIONAL CLASSES, AND ATTEND RELIGIOUS STUDY CLASSES. MANY MORE OF INDIVIDUALS HAVE DEVELOPED QUALITY PERSONAL RELATIONSHIPS WITH MEMBERS OF THE COMMUNITY. THIS INCREASED COMMUNITY INVOLVEMENT HAS BEEN ACCOMPANIED BY A HIGH LEVEL OF DEMONSTRATED PROACTIVE SOCIAL SKILLS, COMMUNITY AWARENESS, AND SAFE BEHAVIOR. 20422214 23816376 SOCIAL JUSTICE SERVICES (SJS) OPERATES COMMUNITY-BASED RESIDENTIAL REENTRY PROGRAMS FOR PEOPLE TRANSITIONING FROM INCARCERATION TO THE COMMUNITY.CRJ'S COMMUNITY-BASED RESIDENTIAL REENTRY PROGRAMS PROVIDE SERVICES TO PEOPLE REFERRED BY FEDERAL, STATE, OR COUNTY CORRECTIONAL SYSTEMS, AS WELL AS PAROLE AND PROBATION AGENCIES. USING EVIDENCE-BASED INTERVENTIONS, OUR GOAL IS TO SUPPORT INDIVIDUALS SO THAT THEY CAN BE SUCCESSFUL IN THE COMMUNITY AND NOT END UP BACK IN THE CRIMINAL JUSTICE SYSTEM.BASED ON A COMPREHENSIVE RISK-NEED-RESPONSIVITY ASSESSMENT, OUR REENTRY PROGRAMS ASSIST INDIVIDUALS IN OBTAINING EMPLOYMENT, HOUSING, SUBSTANCE USE AND MENTAL HEALTH COUNSELING, AND SUPPORT TO STRENGTHEN FAMILY RELATIONSHIPS. WORKING WITH MORE THAN 500 RESIDENTS PER YEAR, CRJ'S REENTRY PROGRAMS OFFER A BALANCE OF SUPERVISION, STRUCTURE AND SUPPORT. THE INTENT IS TO ENABLE THESE MEN AND WOMEN TO BREAK OUT OF THE CYCLE OF INCARCERATION THROUGH LIFE-CHANGING PROGRAMMING THAT REDUCES RECIDIVISM AND BUILDS SAFER, STRONGER COMMUNITIES. ALL RESIDENTIAL REENTRY PROGRAMS PROVIDE EDUCATION SUPPORT AND ENRICHMENT SERVICES, INCLUDING LIFE SKILLS, EDUCATIONAL AND CREATIVE ARTS GROUPS AND CLASSES, MENTORS FROM LOCAL COLLEGES AND UNIVERSITIES, AND A VARIETY OF OTHER PROGRAMMING. ADDITIONALLY, STAFF TRAINING ACTIVITIES INCLUDE BASIC TRAINING FOR NEWLY HIRED STAFF, RISK-NEED-RESPONSIVITY ASSESSMENT CERTIFICATION, EVIDENCE-BASED INTERVENTION CURRICULA, AND FIRST AID. ONGOING MONTHLY BOOSTER SESSIONS ENSURE COMPETENCY.IN AUGUST OF 2020, CRJ ACQUIRED THROUGH A MERGER FAMILY REENTRY (FRE), A BRIDGEPORT CT - BASED NON-PROFIT AGENCY WHICH BECAME A PART OF OUR SJS DIVISION. FRE HAS A LONG HISTORY OF PROVIDING SERVICES THAT INCLUDE MENTORING AND WORKING WITH DOMESTIC VIOLENCE CLIENTS AND FAMILIES IMPACTED BY DOMESTIC VIOLENCE. A HALLMARK OF THE FRE WORK IS THE MEANINGFUL INCLUSION OF MEN AND WOMEN WITH LIVED EXPERIENCE IN ALL OF OUR SERVICE DELIVERY. TREATMENT AND RECOVERY SERVICES ARE AREAS WE WILL WORK TO DEVELOP AND GROW WITHIN OUR FRE FOOTPRINT.IN SEPTEMBER 2022, CRJ OPENED OUR FIRST BEHAVIORAL HEALTH CLINIC IN NEW HAVEN, CT SERVING BOTH COURT REFERRALS AND THE GREATER NEW HAVEN COMMUNITY. 6603209 7810706 THE CRIME AND JUSTICE INSTITUTE (CJI) BRIDGES THE GAP BETWEEN RESEARCH AND PRACTICE WITH DATA-DRIVEN SOLUTIONS THAT DRIVE BOLD, TRANSFORMATIVE IMPROVEMENTS IN ADULT AND YOUTH JUSTICE SYSTEMS. WITH A REPUTATION BUILT OVER MANY DECADES FOR INNOVATIVE THINKING, ISSUE ANALYSIS, AND A CLIENT-CENTERED APPROACH, CJI HELPS ORGANIZATIONS ACHIEVE BETTER, MORE COST-EFFECTIVE RESULTS FOR THE COMMUNITIES THEY SERVE.CJI HAS PROVEN EXPERTISE IN POLICY DEVELOPMENT AND ANALYSIS, IMPLEMENTATION AND TRAINING, RESEARCH AND EVALUATION, AND SYSTEM ASSESSMENT. CJI'S TEAM HAS A RECORD OF SUCCESS IN DEVELOPING EVIDENCE-BASED, DATA-DRIVEN POLICIES; MANAGING COMPLEX PROCESSES WITH DIVERSE STAKEHOLDERS; AND DRIVING SYSTEMS-LEVEL ORGANIZATIONAL CHANGE IN ALL ASPECTS OF THE JUSTICE SYSTEM, INCLUDING POLICING, PRETRIAL, SENTENCING, COMMUNITY AND RESIDENTIAL CORRECTIONS, AND RESTRICTIVE HOUSING. 2875634 3177762 COMMUNITY STRATEGIES - NEW HAMPSHIRE (CSNH) PROVIDES INDIVIDUALIZED HIGH QUALITY, COMMUNITY-BASED SERVICES AND SUPPORTS FOR ADULTS WITH SPECIAL PSYCHIATRIC, DEVELOPMENTAL, BEHAVIORAL, AND OTHER COMPLEX NEEDS. CSNH HAS EXTENSIVE EXPERIENCE AND A STRONG REPUTATION FOR SERVING PEOPLE WITH DUAL DIAGNOSES AND CHALLENGING BEHAVIORS.THE GOAL OF OUR WORK IS TO INCREASE SUPPORT INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE IN THE COMMUNITY. OUR STAFF PROVIDES A BALANCED MIX OF SUPPORT, SUPERVISION, TREATMENT, AND PROGRESSIVE FREEDOM, WHICH BUILDS UPON THE STRENGTHS OF THE INDIVIDUALS WE SERVE, EMPOWERS THEM WITH CONFIDENCE TO WORK TOWARD GREATER INDEPENDENCE AND THEIR PERSONAL GOALS, AND PROMOTES THEIR SUCCESSFUL AND ACTIVE PARTICIPATION IN THE COMMUNITY.OUR EXPERTISE HAS ALLOWED MANY PEOPLE, WHO WOULD OTHERWISE LIKELY BE LIVING IN INSTITUTIONAL SETTINGS, TO LIVE, WORK, VOLUNTEER, AND PARTICIPATE IN THEIR COMMUNITIES. CSNH'S SERVICES INCLUDE COMMUNITY PARTICIPATION SERVICES (CPS), OUTREACH, 24/7 RESIDENTIAL SUPPORTS, HOME-BASED ENHANCED FAMILY CARE, GROUP AND INDIVIDUAL CLINICAL SERVICES RESPITE SERVICES, AND A WIDE RANGE OF WRAPAROUND SUPPORTS. ALL OUR SERVICES ARE DESIGNED TO BE REALISTIC AND EASILY ADJUSTED TO FIT EACH THE NEEDS OF EACH INDIVIDUAL AND THEIR FAMILY. 2875634 3177762 66303507 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 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 1 137 0 1 1236 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA CT MA NH NY RI X X PETER GERONDEAU 6174822520 355 BOYLSTON STREET BOSTON MA 02116 CARLOS FEBRES-MAZZEI DIRECTOR (THRU 12/13/22) 0.50 X 0 0 0 MOHAMED ABDALLAH DIRECTOR 0.50 X 0 0 0 ASHLEY DORTCH DIRECTOR 0.50 X 0 0 0 ANNETTE HANSON MD MBA DIRECTOR (THRU 12/13/22) 0.50 X 0 0 0 BRAIN CORR DIRECTOR 0.50 X 0 0 0 JAMES G MARCHETTI DIRECTOR 0.50 X 0 0 0 KATHLEEN KADIZOLKA DIRECTOR (THRU 12/13/22) 0.50 X 0 0 0 GERALD K KELLEY ESQ DIRECTOR (THRU 12/13/22) 0.50 X 0 0 0 STEVEN KRYGER DIRECTOR 0.50 X 0 0 0 GERRY MORRISSEY DIRECTOR 0.50 X 0 0 0 GEORGE O'TOOLE III DIRECTOR 0.50 X 0 0 0 SARA PAGANI DIRECTOR 0.50 X 0 0 0 PETER PATCH DIRECTOR 0.50 X 0 0 0 BERNADETTE DI RE DIRECTOR 0.50 X 0 0 0 PETER TAMM DIRECTOR 0.50 X 0 0 0 NENI SANDRA ODIAGA CLERK 0.50 X X 0 0 0 SANDRA BEST BAILLY MSW CHAIR 0.50 X X 0 0 0 HONORABLE JAMES F MCHUGH CO-VICE CHAIR 0.50 X X 0 0 0 TIM CABOT TREASURER 0.50 X X 0 0 0 DEBORAH O'BRIEN PRESIDENT & CEO 40.00 X 399794 0 32822 WENDY SMITH VICE PRESIDENT & CFO 40.00 X 224134 0 28376 WILLIAM H AMES LICSW VICE PRESIDENT, DISABILITY SVCS. 40.00 X 189056 0 29245 ELLEN DONNARUMMA VICE PRESIDENT, JUSTICE SERVICES 40.00 X 200493 0 9210 CHRISTINE M COLE VP & EXECUTIVE DIR. (THRU 09/03/22) 40.00 X 170463 0 21125 HOLLY FITTING VICE PRESIDENT, BEHAVIORAL HEALTH 40.00 X 151082 0 5908 OYEYEMI O PAYNE VICE PRESIDENT, QUALITY & COMPLIANCE 40.00 X 150374 0 5563 CARA HART VICE PRESIDENT, HR & CULTURE 40.00 X 112364 0 13199 SPUGEON KENNEDY VP CRIME JUSTICE INSTITUTE (AS OF 09/26/22) 40.00 X 42438 0 4322 LEN ENGEL DIRECTOR OF POLICY & CAMPAIGNS 40.00 X 151569 0 4815 CINDY A KASSANOS DIRECTOR OF FISCAL OPERATIONS 40.00 X 153794 0 16681 BARBARA PIERCE PARKER DIRECTOR OF JUSTICE INITIATIVES, CJI 40.00 X 146275 0 14402 JIMMY WANG DIRECTOR OF IT 40.00 X 130795 0 29016 NAT P FRANKE ASST DIR OF FSCL OPS (THRU 10/26/22) 40.00 X 127416 0 13866 ERNEST GOODNO DIRECTOR OF REENTRY OPERATIONS 40.00 X 112065 0 21465 2462112 0 250015 19 0 1 0 ENVISION 999 MAIN STREET SUITE 703 PAWTUCKET RI 02860 COMPUTER SERVICES 856657 HILLSIDE BUILDERS & REMODELERS 121 WEST STATE STREET 5 GRANBY MA 01033 CONSTRUCTION AND RENOVATION 484523 THE BURKE GROUP FIVE BIRCH STREET SUITE 1 WILMINGTON MA 01887 CONSTRUCTION AND RENOVATION 361853 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING SERVICES 254852 CERIDIAN HCM INC PO BOX 772830 CHICAGO IL 60677 PAYROLL PROCESSING 207712 11 1000000 500638 1500638 PROGRAM SERVICE FEES 611710 75367789 75367789 CONSULTING 624100 1170451 1170451 76538240 203900 203900 389807 193443 196364 196364 -14948 211312 2194537 1840864 2057859 153208 136678 1687656 1824334 1824334 MISCELLANEOUS INCOME 900009 3520 3520 3520 80266996 76541760 -14948 2239546 1702110 648740 1053370 42534596 38975898 3551749 6949 648155 592338 55814 3 3233867 2994740 239114 13 4549317 4086739 461941 637 74880 74880 132185 132185 64095 64095 82944 82944 46105 46105 4183144 3182305 1000839 190579 16331 174248 671729 424574 240246 6909 1027840 252021 771581 4238 7197692 6630881 566811 2727350 2046158 681192 90921 45610 45311 536554 508191 28363 2104915 1646698 458217 688574 445324 243249 1 MEALS 2307791 2302561 5230 PROGRAM SUPPLIES AND MA 1021991 1021991 OTHER PROGRAM EXPENSE 419047 211759 207288 MEDICAL AND PHARMACY 125438 125438 153685 81115 72570 76515504 66303507 10110303 101694 4391403 3796733 11982700 11313053 598051 401430 40517303 20266735 20266938 20250568 8185191 13200940 3275 0 931914 3065436 46359472 52028160 6889977 7969003 272832 1640293 4645000 4365000 4859822 1703278 916129 2872026 17583760 18549600 X 28672696 32951745 103016 526815 28775712 33478560 46359472 52028160 X 3751492 717519 233837 X 0 1 X 1 1 1 X 180729 133959 810903 346198 1500638 2972427 49043565 55222177 64526433 73042876 76541760 318376811 49224294 55356136 65337336 73389074 78042398 321349238 30000 25125 57000 97000 30000 239125 0 30000 25125 57000 97000 30000 239125 321110113 604579 551441 461477 623374 593707 2834578 604579 551441 461477 623374 593707 2834578 49828873 55907577 65798813 74012448 78636105 324183816 0.99050 0.98970 0.00870 0.00950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 1 64095 64095 0 PART II-B, LINE 1: CRJ PAID SOME OF ITS EMPLOYEES TO EDUCATE AND ADVISE LEGISLATORS ON EXISTING PRACTICES AND POLICY AS WELL AS POLICY CHANGES INCLUDED IN LEGISLATION. THIS INCLUDED INDIRECT CONTACT WITH LEGISLATORS AND STAFF. CRJ ALSO PAID A LOBBYING FIRM TO SUPPORT THESE EFFORTS. 3322946 3322946 32210510 17328147 14882363 1261876 955001 306875 2052475 1544820 507655 1669496 438767 1230729 20250568 SECURITY DEPOSITS 111242 ASSETS LIMITED AS TO USE 490000 RIGHT-OF-USE ASSET - OPERATING 869710 RIGHT-OF-USE ASSET - FINANCING 1580627 OTHER ASSETS 13857 3065436 INTEREST RATE SWAP AGREEMENT OBLIGATION 345214 DEPOSITS & OTHER LIABILITIES 47702 OTHER PAYABLE 31407 LEASE LIABILITIES - OPERATING 871886 LEASE LIABILITIES - FINANCING 1575817 2872026 X 81571456 717519 205766 233837 1157122 80414334 46105 -193443 -147338 80266996 76868608 205766 193443 399209 76469399 46105 46105 76515504 PART X, LINE 2: THE AGENCY FOLLOWS FASB ASC 740, "INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE AGENCY 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 TAXING AUTHORITIES. MANAGEMENT EVALUATED THE AGENCY'S TAX POSITIONS AND CONCLUDED THAT THE AGENCY HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. UNDER IRS STATUTES WITH FEW EXCEPTIONS, THE AGENCY IS ONLY SUBJECT TO INCOME TAX EXAMINATIONS BY THE FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. THE AGENCY WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT OBLIGATION 233,837. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6B -193,443. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6B 193,443. X X X X X 1 SARAH G CARNEY LLC 274 BERRYMAN DRIVE AMHERST NY 14226 FUNDRAISER 0 0 82944 0 82944 CA CT MA NH NY RI X X X X X 0 0 0 0 0 0 0 0 0 DEBORAH O'BRIEN PRESIDENT & CEO 379794 0 20000 0 0 0 8077 0 24745 0 432616 0 0 0 WENDY SMITH VICE PRESIDENT & CFO 209134 0 15000 0 0 0 4300 0 24076 0 252510 0 0 0 WILLIAM H AMES LICSW VICE PRESIDENT, DISABILITY SVCS. 174056 0 15000 0 0 0 7262 0 21983 0 218301 0 0 0 ELLEN DONNARUMMA VICE PRESIDENT, JUSTICE SERVICES 185493 0 15000 0 0 0 6463 0 2747 0 209703 0 0 0 CHRISTINE M COLE VP & EXECUTIVE DIR. (THRU 09/03/22) 160463 0 10000 0 0 0 4999 0 16126 0 191588 0 0 0 CINDY A KASSANOS DIRECTOR OF FISCAL OPERATIONS 142575 0 11219 0 0 0 5657 0 11024 0 170475 0 0 0 BARBARA PIERCE PARKER DIRECTOR OF JUSTICE INITIATIVES, CJI 145775 0 500 0 0 0 4576 0 9826 0 160677 0 0 0 JIMMY WANG DIRECTOR OF IT 130045 0 750 0 0 0 5638 0 23378 0 159811 0 0 0 HOLLY FITTING VICE PRESIDENT, BEHAVIORAL HEALTH 148082 0 3000 0 0 0 5908 0 0 0 156990 0 0 0 LEN ENGEL DIRECTOR OF POLICY & CAMPAIGNS 151069 0 500 0 0 0 4815 0 0 0 156384 0 0 0 OYEYEMI O PAYNE VICE PRESIDENT, QUALITY & COMPLIANCE 140374 0 10000 0 0 0 5563 0 0 0 155937 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RDT9 2010-04-01 7240000 TO CURRENTLY REFUND PRIOR ISSUE 0 0 0 A 2845000 7240000 7095200 144800 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 1 0.04670 1 0 A 0 0 1 0 1 1 RBS CITIZENS NA 25.000000000000 0 0 0 0 0 A 0 SCHEDULE K, PART III, LINE 8A AND 8C: THE ORGANIZATION CLOSED ON THE AGREEMENT WITH THE IRS IN MARCH, 2015 RELATING TO THE SALE OF TWO PROPERTIES ORIGINALLY FINANCED OR RENOVATED WITH TAX EXEMPT PROCEEDS. REMEDIAL ACTION UNDER TREAS. REG. 1.141-12(D) WAS ALSO TAKEN WITH THE SALE OF ANOTHER PROPERTY DURING FY15. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TOP FINANCIAL OFFICIAL. ONCE ALL COMMENTS HAVE BEEN ADDRESSED, A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL ON BEHALF OF THE BOARD. ONCE APPROVED BY THE FINANCE COMMITTEE, THE FINAL FORM 990 IS DISTRIBUTED TO THE FULL BOARD VIA E-MAIL AND THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CRJ HAS PUBLISHED AND DISSEMINATED TO THE BOARD A DETAILED POLICY REGARDING CONFLICT OF INTEREST AND REVIEWS AND ENFORCES COMPLIANCE WITH THE SAME ON AN ANNUAL BASIS. EACH MEMBER OF THE BOARD HAS A FIDUCIARY RESPONSIBILITY TOWARD CRJ. THIS MEANS THAT BOARD MEMBERS MAY NOT HAVE AN INTEREST, PERSONAL OR BUSINESS, WHICH CONFLICTS WITH THE MISSION AND PURPOSE OF CRJ. IT ALSO MEANS THAT BOARD MEMBERS MUST ACT IN THE BEST INTERESTS OF CRJ WITH A VIEW TO ADVANCING ITS MISSION AND PURPOSE. EACH MEMBER OF THE BOARD MUST EXERCISE CAUTION IN ENTERING INTO ANY BUSINESS RELATIONSHIP WITH CRJ, AND THE BOARD MUST BE CAUTIOUS ABOUT ALLOWING CRJ TO ENTER INTO ANY SUCH RELATIONSHIP. SUCH TRANSACTIONS SHOULD NOT BE CONSUMMATED UNLESS THE BOARD DETERMINES THAT IT IS CLEARLY IN THE BEST INTERESTS OF CRJ. ACCORDINGLY, THE BOARD ADOPTS THE FOLLOWING PROCEDURES REGARDING CONFLICTS OF INTEREST. EACH MEMBER OF THE BOARD SHALL PROVIDE ADDITIONAL WRITTEN DISCLOSURES TO THE BOARD IF AND WHEN ADDITIONAL MATERIAL, FINANCIAL OR OTHER BENEFICIAL INTERESTS DEVELOP, AND IF AND WHEN ANY ADDITIONAL POTENTIAL CONFLICT OF INTEREST DEVELOPS. SUCH DISCLOSURE SHALL BE MADE ANNUALLY IN JUNE AND IN WRITING. SUCH DISCLOSURES SHALL BE MADE A MATTER OF CORPORATE RECORD, REFLECTED IN THE MINUTES OF MEETINGS AND RECORDS OF PROCEEDINGS, AND PROPERLY DISCLOSED IN FEDERAL AND STATE REGULATORY REPORTS. EACH MEMBER OF THE BOARD SHALL ABSTAIN FROM ANY BOARD ACTION OR ACTIVITY WHERE THERE IS A POTENTIAL FOR CONFLICT OF INTEREST. DIRECTORS ARE CONSIDERED TO BE IN A "CONFLICT OF INTEREST" WHENEVER THEY THEMSELVES, OR MEMBERS OF THEIR FAMILY, BUSINESS PARTNERS OR CLOSE PERSONAL ASSOCIATES, MAY PERSONALLY BENEFIT EITHER DIRECTLY OR INDIRECTLY, FINANCIALLY OR OTHERWISE, FROM THEIR POSITION ON THE BOARD. A DIRECTOR IN A CONFLICT OF INTEREST IS AN "INTERESTED PERSON." A CONFLICT OF INTEREST MAY BE "REAL", "POTENTIAL OR "PERCEIVED", BUT THE SAME DUTY TO DISCLOSE APPLIES TO EACH. FULL DISCLOSURE DOES NOT REMOVE A CONFLICT OF INTEREST. EACH MEMBER OF THE BOARD SHALL ANNUALLY DISCLOSE TO THE GOVERNANCE AND NOMINATIONS COMMITTEE OF THE BOARD ANY POTENTIAL CONFLICT OF INTEREST HE OR SHE MAY HAVE. SUCH DISCLOSURE SHALL IDENTIFY ANY MATERIAL, FINANCIAL OR OTHER BENEFICIAL INTEREST HELD BY THE MEMBER OR BY HIS OR HER IMMEDIATE FAMILY IN ORGANIZATIONS ENGAGED IN THE SAME BUSINESSES OR SERVICES AS CRJ, OR ENGAGED IN THE DELIVERY OF PRODUCTS OR SERVICES TO CRJ. EACH MEMBER OF THE BOARD SHALL PROVIDE ADDITIONAL WRITTEN DISCLOSURES TO THE GOVERNANCE AND NOMINATIONS COMMITTEE IF AND WHEN ADDITIONAL MATERIAL, FINANCIAL OR OTHER BENEFICIAL INTERESTS DEVELOP, AND IF AND WHEN ANY ADDITIONAL POTENTIAL OR ACTUAL CONFLICT OF INTEREST DEVELOPS. FORM 990, PART VI, SECTION B, LINE 15 CRJ HAS A COMPENSATION COMMITTEE THAT ANNUALLY REVIEWS AND PROVIDES RECOMMENDATIONS REGARDING THE COMPENSATION OF THE CEO. CRJ PERIODICALLY INVOLVES OUTSIDE COMPENSATION CONSULTANTS TO REVIEW THE ORGANIZATION'S COMPENSATION DATA AND TO CONDUCT A BENCHMARK ANALYSIS TO ASSESS THE COMPENSATION PRACTICES OF COMPARABLE POSITIONS FOUND IN THE EXTERNAL MARKETS. THE COMPENSATION COMMITTEE USES SUCH COMPENSATION ASSESSMENT, ADDITIONAL COMPENSATION DATA COMPILED FROM NUMEROUS, SIMILAR, NOT-FOR-PROFIT ORGANIZATIONS, AND THE CEO'S PERFORMANCE EVALUATIONS AND COMPENSATION HISTORY TO MAKE DELIBERATIONS AND RECOMMENDATIONS ON THE CEO'S COMPENSATION. FOLLOWING DISCUSSION BY THE COMMITTEE, AND UPON MOTION DULY MADE AND SECONDED, THE BOARD OF DIRECTORS WOULD UNANIMOUSLY VOTE TO ACCEPT THE RECOMMENDATIONS OF THE COMPENSATION COMMITTEE. CRJ ALSO USES OUTSIDE COMPENSATION CONSULTANTS TO SURVEY DATA AND PROVIDE BENCHMARK ANALYSIS FOR OTHER OFFICERS. 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 AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT OBLIGATION 233,837.