2020-05-15T16:03:38-05:00 2019-06-30 420071432 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2018-07-01 042103860 JUDGE BAKER CHILDREN'S CENTER JUDG 6172784277 53 PARKER HILL AVENUE BOSTON MA 021203225 SERGIO PEREZ VP OF FINANCE 6172784277 2020-05-15 1 LYNNE JOHNSON P00757336 6179129000 73.226.132.236 2020-05-15 15:10:44 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AECF77219117B6B1EC9B6AE33341583F740A001D 2018 2020-11-19 02:30:22Z ROBERT P FRANKS PHD 53 PARKER HILL AVENUE BOSTON MA 021203225 16783306 0 X WWW.JBCC.HARVARD.EDU X 1917 MA JUDGE BAKER CHILDREN'S CENTER PROMOTES THE BEST POSSIBLE MENTAL HEALTH OF CHILDREN AND FAMILIES THROUGH THE INTEGRATION OF RESEARCH, INTERVENTION, TRAINING AND ADVOCACY. THROUGH RESEARCH WE IDENTIFY BEST PRACTICES. THROUGH INTERVENTION WE BRING THOSE PRACTICES TO CHILDREN AND FAMILIES OF DIVERSE COMMUNITIES. THROUGH TRAINING WE DISSEMINATE SKILLS IN RESEARCH AND QUALITY CARE. THROUGH ADVOCACY WE USE SCIENTIFIC KNOWLEDGE TO EXPAND PUBLIC AWARENESS AND INFORM PUBLIC POLICY. 22 21 292 52 17610 16610 1423831 814546 14518097 14809601 125539 812979 -53627 93409 16013840 16530535 0 0 0 0 12982987 13661745 0 0 364425 3558661 3677140 16541648 17338885 -527808 -808350 30543772 29328434 2424616 2393536 28119156 26934898 X THE JUDGE BAKER CHILDREN'S CENTER PROMOTES THE BEST POSSIBLE MENTAL HEALTH OF CHILDREN AND FAMILIES THROUGH THE INTEGRATION OF RESEARCH, INTERVENTION, TRAINING AND ADVOCACY. THROUGH RESEARCH WE IDENTIFY BEST PRACTICES. THROUGH INTERVENTION WE BRING THOSE PRACTICES TO CHILDREN AND FAMILIES OF DIVERSE COMMUNITIES. THROUGH TRAINING WE DISSEMINATE SKILLS IN RESEARCH AND QUALITY CARE. THROUGH ADVOCACY WE USE SCIENTIFIC KNOWLEDGE TO EXPAND PUBLIC AWARENESS AND INFORM PUBLIC POLICY. 0 0 9971433 11128046 THE MANVILLE SCHOOL - A THERAPEUTIC DAY SCHOOL FOR CHILDREN AGES 5-16 WITH EMOTIONAL, BEHAVIORAL AND LEARNING DISORDERS, A SUMMER SCHOOL FOR THE SAME POPULATION AND OTHER ASSOCIATED PROGRAMS. 1760 HOURS IN THE DAY SCHOOL AND 160 HOURS OF SUMMER SCHOOL SERVICES WERE PROVIDED TO CHILDREN AND THEIR FAMILIES. 2137276 2415435 THE CHILD-AT-RISK HOTLINE - AN AFTER HOURS EMERGENCY RESPONSE SYSTEM FOR THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CHILDREN AND FAMILIES. THE TOTAL NUMBER OF EMERGENCY CALLS RECEIVED AND ACTED UPON WAS 138,240. 908313 632691 QUALITY CARE INITIATIVE - A RANGE OF PROGRAMS FOCUSED ON BRIDGING THE GAP BETWEEN SCIENCE AND PRACTICE IN CHILDREN'S MENTAL HEALTH BY IMPLEMENTING BEST PRACTICES IN REAL WORLD SETTINGS THROUGH THE UTILIZATION OF PROVEN STRATEGIES SUPPORTED BY IMPLEMENTATION SCIENCE. 574870 221741 CENTER FOR EFFECTIVE CHILD THERAPY AT JUDGE BAKER CHILDREN'S CENTER PROVIDES MENTAL HEALTH ASSESSMENTS AND FOCUSED SHORT-TERM TREATMENTS FOR CHILDREN AND THEIR FAMILIES. 278737 50004 VARIOUS EXTRAMURALLY FUNDED RESEARCH PROGRAMS AND THE CLINICAL RESEARCH TRAINING PROGRAM - DIRECTED TOWARDS IMPROVING CHILD MENTAL HEALTH. STUDIES ON PREVENTING CHILD DEPRESSION, MALNUTRITION AND CHILDREN MENTAL HEALTH, AND EVALUATIONS OF BEST PRACTICES OF CHILD MENTAL HEALTH TREATMENTS WERE ALL STUDIED AND REPORTED ON. 337877 168409 THE NEW ENGLAND ASSOCIATION OF CHILD WELFARE COMMISSIONERS AND DIRECTORS. A CONSORTIUM OF CHILD WELFARE AGENCY LEADERS THAT DEVELOP AND IMPLEMENT POLICIES THAT PROMOTE COMPETENT CHILD WELFARE PRACTICES. 102905 119145 CAMP BAKER - PROVIDES INTENSIVE TREATMENT, IN A CAMP-LIKE SETTING, FOR CHILDREN 6-12 WITH ADHD AND RELATED BEHAVIORAL PROBLEMS. CAMP BAKER HAS AN EXTENSIVE RESEARCH BASE, AND PROVIDES STRONG POSITIVE BEHAVIORAL OUTCOMES. CAMP BAKER HAS BEEN NAMED A MODEL PROGRAM IN CHILD AND FAMILY MENTAL HEALTH BY AMERICAN PSYCHOLOGICAL ASSOCIATION. 53353 74130 NEXT STEP - AN INTERACTIVE AND IMMERSIVE HIGH SCHOOL TO COLLEGE TRANSITIONAL SUPPORT PROGRAM THAT FOCUSES ON FOSTERING SKILLS OF INDEPENDENT LIVING IN A CAMPUS ENVIRONMENT FOR STUDENTS WITH SOCIAL COMMUNICATION DEFICITS. 1347742 633429 14364764 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 292 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MA FL X SERGIO PEREZ 6172784277 53 PARKER HILL AVENUE BOSTON MA 021203225 RICHARD P BREED III CHAIR 2.00 X X 0 0 0 JOHN SERAFINI 1ST VICE CHAIR 2.00 X X 0 0 0 MICHELE COURTON BROWN 2ND VICE CHAIR 2.00 X X 0 0 0 DEBORAH L ANDERSON CLERK 2.00 X X 0 0 0 DAVID J MARTENS TREASURER 2.00 X X 0 0 0 LAURA BAROOSHIAN BOARD MEMBER 2.00 X 0 0 0 JAYESH BHANSALI BOARD MEMBER (FROM 6/03/19) 2.00 X 0 0 0 THOMAS BISHOP BOARD MEMBER 2.00 X 0 0 0 JULIE M B BRADLEY BOARD MEMBER 2.00 X 0 0 0 THANDA F BRASSARD BOARD MEMBER 2.00 X 0 0 0 CHRIS CABRAL BOARD MEMBER 2.00 X 0 0 0 CHRISTINE DUNN BOARD MEMBER 2.00 X 0 0 0 PRIMO FONTANA BOARD MEMBER 2.00 X 0 0 0 MARK FURMAN BOARD MEMBER 2.00 X 0 0 0 ANDREW DREW R KNOWLAND JR BOARD MEMBER 2.00 X 0 0 0 JOHN R A PEARS BOARD MEMBER 2.00 X 0 0 0 MARY SCHMIDT BOARD MEMBER 2.00 X 0 0 0 DAVID SCHWARTZ BOARD MEMBER (FROM 6/03/19) 2.00 X 0 0 0 DAVID W WALKER BOARD MEMBER 2.00 X 0 0 0 JAY WEBBER BOARD MEMBER 2.00 X 0 0 0 DOROTHY A WEBER BOARD MEMBER 2.00 X 0 0 0 ROBERT FRANKS PRESIDENT & CEO 40.00 X X 332811 0 49831 ALAN KAYE VP OF FINANCE & OPERATIONS 40.00 X 173019 0 34015 CHRISTOPHER BELLONCI VP OF POLICY & PRACTICE & CMO 40.00 X 270828 0 20230 JAMES F PRINCE DIRECTOR, THE MANVILLE SCHOOL 40.00 X 157385 0 14924 DANIEL CHERON DIRECTOR, TRAINING & IMPLEMENTATION 40.00 X 142435 0 37921 CHRISTINA MINASSIAN VP OF ADMINISTRATION 40.00 X 120412 0 35262 HANNA S EPSTEIN PRINCIPAL, THE MANVILLE SCHOOL 40.00 X 119524 0 43568 1316414 0 235751 9 0 1 0 RSM US LLP 331 W 3RD STREET STE 200 DAVENPORT IA 52801 PUBLIC ACCOUNTANTS 109025 1 153158 213978 447410 814546 TUITION REVENUE 611600 11128046 11128046 CHILD-AT-RISK HOTLINE 900099 2415435 2415435 QUALITY CARE INITIATIV 900099 632691 632691 CENTER FOR EFFECTIVE C 900099 295871 295871 COMMISSIONERS ASSOC. I 900099 168409 168409 169149 169149 14809601 279646 17610 262036 22401 0 22401 22401 22401 749305 215972 533333 533333 533333 11700 153158 36799 -25099 -25099 PARKING FEES 812930 78555 78555 MISCELLANEOUS 900099 10533 10533 BANKING REWARDS 900099 7019 7019 96107 16530535 14809601 17610 888778 603342 603342 10408193 9254106 950117 203970 467089 385213 73191 8685 1321477 1152707 142780 25990 861644 740328 104998 16318 85663 44058 25013 16592 145100 145100 42991 42991 429514 299168 73244 57102 4917 2987 1930 191156 43188 130671 17297 62108 62108 541911 492686 45697 3528 141454 95767 44059 1628 21514 21514 706993 666221 37614 3158 126009 90359 35525 125 OTHER PROGRAM SERVICES 323523 323523 SUPPLIES 212145 212145 EQUIPMENT RENTAL & MAIN 155167 152853 2135 179 CLIENT AND CAREGIVERS R 144032 144032 342943 265423 69597 7923 17338885 14364764 2609696 364425 1698424 1410852 5100 89700 2419413 2385202 264900 205573 27185459 10284150 17481252 16901309 7408033 7038438 1266650 1297360 30543772 29328434 1492377 1372077 209713 402862 681038 580353 41488 38244 2424616 2393536 X 26466082 25422988 914496 770460 738578 741450 28119156 26934898 30543772 29328434 -808350 -375908 0 X 0 1 X 1 0 X 2257439 1103094 989863 1423831 814546 6588773 2257439 1103094 989863 1423831 814546 6588773 6588773 216225 182088 194767 172629 284437 1050146 2848 4256 17610 24714 70552 145745 89272 190258 107807 603634 8267267 64789137 0.79700 0.85740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS RENTAL PARKING FESS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7276415 2872 346854 996433 6629708 7304215 53216 416856 497872 7276415 7044958 4618 817029 562390 7304215 7795089 3790 -212977 540944 7044958 8272788 8835 -140950 345584 7795089 0.83590 0.11180 0.05230 0 0 1520000 1520000 23939666 8699457 15240209 1725793 1584693 141100 16901309 EMPLOYEE WITHHOLDINGS AND OTHER LIABILITES 38244 38244 X 16148435 -375908 -375908 16524343 42991 -36799 6192 16530535 17332693 36799 36799 17295894 42991 42991 17338885 PART V, LINE 4: THE ORGANIZATION'S INTENDED USES OF ITS ENDOWMENT FUNDS IS TO SUPPORT ITS OPERATIONS THAT ARE IN FURTHERANCE OF ITS EXEMPT PURPOSE. PART X, LINE 2: THE CENTER 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 CENTER 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 TAXING AUTHORITIES. MANAGEMENT EVALUATED THE CENTER'S TAX POSITIONS AND CONCLUDED THAT THE CENTER HAD NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF JUNE 30, 2019 AND 2018. THE CENTER WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2016. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES RECORDED ON FORM 990, PART VIII, LINE 8B -36,799. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES RECORDED ON FORM 990, PART VIII, LINE 8B 36,799. RODMAN RIDE 57733 57733 1982 GOLF TOURNAMENT 107125 95425 11700 6199 24892 3726 164858 153158 11700 6199 24892 5708 36799 -25099 X X X 0 0 0 1 0 0 0 1 0 ROBERT FRANKS PRESIDENT & CEO 287061 0 45750 0 0 0 22000 0 27831 0 382642 0 0 0 ALAN KAYE VP OF FINANCE & OPERATIONS 163019 0 10000 0 0 0 14415 0 19600 0 207034 0 0 0 CHRISTOPHER BELLONCI VP OF POLICY & PRACTICE & CMO 242728 0 28100 0 0 0 0 0 20230 0 291058 0 0 0 JAMES F PRINCE DIRECTOR, THE MANVILLE SCHOOL 147347 0 10038 0 0 0 12764 0 2160 0 172309 0 0 0 DANIEL CHERON DIRECTOR, TRAINING & IMPLEMENTATION 135935 0 6500 0 0 0 12069 0 25852 0 180356 0 0 0 CHRISTINA MINASSIAN VP OF ADMINISTRATION 111912 0 8500 0 0 0 10231 0 25031 0 155674 0 0 0 HANNA S EPSTEIN PRINCIPAL, THE MANVILLE SCHOOL 113293 0 6231 0 0 0 10600 0 32968 0 163092 0 0 0 PART I, LINE 5 THE CEO'S EMPLOYMENT AGREEMENT ENTITLES HIM TO AN INCENTIVE BONUS OF 1% OF NON-BUDGETED ANNUAL REVENUE FROM GRANTS OR CONTRACTS RECEIVED BY JBCC. THE AMOUNT IS INCLUDED IN PART II, B(II). PART I, LINE 7 THE BONUS FOR THE CEO WAS DETERMINED BASED ON HIS PERFORMANCE AND UNDER THE DISCRETION OF THE BOARD MEMBERS OF THE EXECUTIVE COMMITTEE. THE BONUS FOR THE VP OF FINANCE & OPERATIONS, VP OF POLICY & PRACTICE & CMO, DIRECTOR OF THE MANVILLE SCHOOL, DIRECTOR OF TRAINING & IMPLEMENTATION, VP OF ADMINISTRATION AND PRINCIPAL OF THE MANVILLE SCHOOL WERE BASED ON THE INDIVIDUALS REACHING AGREED UPON PROGRAM GOALS FOR FY 19 UNDER THE DISCRETION OF MANAGEMENT OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WORKS WITH AN OUTSIDE ACCOUNTANT TO PREPARE THE FORM 990. THE VP OF FINANCE & OPERATIONS REVIEWS THE ENTIRE DRAFT RETURN IN DETAIL AND PROVIDES COMMENTS. THE REVISED RETURN IS REVIEWED BY THE VP OF FINANCE & OPERATIONS WITH THE FINANCE COMMITTEE. ONCE THE RETURN IS APPROVED BY THE FINANCE COMMITTEE, AN ELECTRONIC COPY OF THE FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNANCE & NOMINATING COMMITTEE IS RESPONSIBLE FOR REGULARLY AND CONSISTENTLY MONITORING THE POLICY. EACH TRUSTEE, OFFICER, AND SENIOR EMPLOYEE (SENIOR EMPLOYEE DEFINED AS AN EMPLOYEE WITH SIGNING AUTHORITY) FILLS OUT A DETAILED ANNUAL DISCLOSURE FORM WHICH IS REVIEWED BY THE GOVERNANCE & NOMINATING COMMITTEE. ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE COMMITTEE AND BOARD CHAIR AND BROUGHT BEFORE THE FULL BOARD OF TRUSTEES, IF IT IS DETERMINED THAT A CONFLICT EXISTS. AT BOARD OF TRUSTEES MEETINGS, IF A TRUSTEE IS IDENTIFIED AS HAVING A CONFLICT ON A PARTICULAR TRANSACTION AND/OR VOTE, THE PERSON WITH A CONFLICT RECUSES HIMSELF OR HERSELF FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION AND/OR VOTE IN QUESTION. THE CONFLICT REVIEW COMMITTEE REVIEWS, AND WILL MAKE A DETERMINATION REGARDING, ANY POTENTIAL CONFLICTS OF EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FUNCTIONS AS THE COMPENSATION COMMITTEE, AND IS CHARGED WITH SETTING THE COMPENSATION FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER IN ACCORDANCE WITH THE SAFE HARBOR PROVISIONS OF TREASURY REGULATION 53.4958-6. THE COMMITTEE MAKES USE OF MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES. COMPENSATION FOR OTHER POSITIONS WITHIN THE ORGANIZATION IS ESTABLISHED BY THE HIRING MANAGER, IN CONSULTATION WITH THE DIRECTOR OF HUMAN RESOURCES AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS, USING MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES AS WELL AS CURRENT INFORMATION FROM COMPARABLE COMMUNITY SOURCES. SENIOR LEADERSHIP SALARIES ARE DETERMINED AND APPROVED BY THE PRESIDENT AND CHIEF EXECUTIVE OFFICER USING MULTIPLE PUBLISHED COMPARABILITY DATA SOURCES AS WELL AS CURRENT INFORMATION FROM COMPARABLE COMMUNITY SOURCES. THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS AND KEEPS RECORDS OF ALL THE COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS MADE AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART VIII, LINE 1C & 8 / SCHEDULE G, PART II: THE GROSS INCOME GENEREATED FROM FUNDRAISING EVENTS TOTALS $164,858. WITHIN THIS GROSS INCOME, $153,158 REPRESENTS CONTRIBUTION INCOME, WHICH IS BEING REPORTED SEPARATELY WITH OTHER CONTRIBUTION INCOME ON FORM 990, PART VIII, LINE 1. THE NET INCOME, INCLUDING CONTRIBUTION INCOME, FROM THE FUNDRAISING EVENTS IS EQUAL TO $128,059.