2024-05-14T16:02:21-05:00 2023-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-07-01 042103860 JUDGE BAKER CHILDREN'S CENTER JUDG 6172328390 53 PARKER HILL AVENUE BOSTON MA 02120 ROBERT P FRANKS PHD PRESIDENT & CEO 6172328390 2024-05-14 1 ROBERT FRANKS PHD XXX-XX-XXXX 1 JEFFREY CICOLINI CPA P00837468 5083669100 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE BAKER CENTER FOR CHILDREN AND FAMILIES ROBERT P FRANKS PHD 53 PARKER HILL AVENUE BOSTON MA 02120 28710805 0 X WWW.BAKERCENTER.ORG X 1917 MA JUDGE BAKER CHILDREN'S CENTER PROMOTES THE BEST POSSIBLE MENTAL HEALTH OF CHILDREN AND FAMILIES. 20 19 324 150 0 0 21336401 25198643 838685 1260478 352780 206806 -41606 65663 22486260 26731590 0 0 0 0 18776416 21804698 130000 99375 783356 6460975 8133283 25367391 30037356 -2881131 -3305766 46010900 46052426 18378362 21177903 27632538 24874523 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 THE 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 13052354 THE MANVILLE SCHOOL IS A THERAPEUTIC DAY SCHOOL FOR CHILDREN (AGES 5-16) EXPERIENCING COMPLEX EMOTIONAL, BEHAVIORAL, AND DIVERSE LEARNING STYLES THAT IMPACT THEIR ABILITY TO SUCCEED IN OTHER SCHOOL SETTINGS. 3002953 THE CENTER FOR EFFECTIVE THERAPY PROVIDES SHORT-TERM OUTPATIENT, EVIDENCE-BASED MENTAL HEALTH TREATMENTS FOR CHILDREN (AGES 2-22) AND FAMILIES WHO ARE DEALING WITH PROBLEMS RELATED TO ANXIETY, DEPRESSION, TRAUMA, DISRUPTIVE BEHAVIOR, AND PARENTING. AT OUR CLINICS IN BOSTON AND WALTHAM, THERAPISTS HELP CHILDREN AND CAREGIVERS LEARN SKILLS TO ENHANCE RELATIONSHIPS AND ADDRESS EMOTIONAL AND BEHAVIORAL PROBLEMS. 5158755 THE MASSACHUSETTS CHILD ABUSE EMERGENCY LINE, OPERATED BY THE CENTER FOR THE MASSACHUSETTS DEPARTMENT OF CHILDREN AND FAMILIES, PROVIDES A STATEWIDE EMERGENCY RESPONSE SYSTEM PROTECTING THE COMMONWEALTH'S CHILDREN FROM ABUSE AND NEGLECT. THE EMERGENCY LINE OPERATES 24 HOURS/DAY, 365 DAYS/YEAR. 255707 CAMP BAKER IS A SIX-WEEK SUMMER DAY CAMP FOR CHILDREN (AGES 6-12) WITH ADHD AND RELATED DISRUPTIVE BEHAVIOR DISORDERS. HELD AT HALE EDUCATION IN WESTWOOD, IT'S THE ONLY SUMMER TREATMENT PROGRAM THAT'S RUN OUT OF A REAL CAMP LOCATION. 2265013 THE QUALITY CARE INITIATIVE (QCI) OFFERS PROFESSIONAL DEVELOPMENT TRAINING TO MENTAL HEALTH PRACTITIONERS TO CLOSE THE RESEARCH-TO-PRACTICE GAP AND TO INCREASE ACCESS TO THE HIGHEST QUALITY CARE IN MASSACHUSETTS AND BEYOND. QCI SERVICES HELP TO ADDRESS THE WORKFORCE CRISIS IN THE BEHAVIORAL HEALTH WORKFORCE, PRODUCING MORE QUALIFIED PROFESSIONALS WHO CAN EFFICIENTLY TREAT MORE CHILDREN AND FAMILIES. 1262202 1260478 THE BAKER CENTER PROVIDES PROFESSIONAL TRAINING PROGRAMS TO CURRENT AND FUTURE PSYCHOLOGISTS, SOCIAL WORKERS, EARLY CHILDHOOD SPECIALISTS, SPECIAL EDUCATION TEACHERS, PSYCHIATRISTS, NURSES, AND MENTAL HEALTH COUNSELORS. TO SUPPORT UNDERGRADUATE, GRADUATE, POSTDOCTORAL STUDENTS, WE OFFER ON-THE-JOB TRAINING THROUGH PRACTICUMS, INTERNSHIPS, AND FELLOWSHIP OPPORTUNITIES THROUGH OUR CLINIC AND OTHER PROGRAMS. WE TRAIN PRACTITIONERS TO UTILIZE EVIDENCE-BASED TREATMENT PRACTICES THAT WILL INCREASE THE EFFECTIVENESS AND EFFICIENCY OF CARE. THE EVIDENCE-BASED POLICY INSTITUTE PROMOTES RESEARCH AND OFFERS EXPERTISE ON A COMPREHENSIVE RANGE OF MENTAL HEALTH POLICY ISSUES. OUR EXPERT STAFF EDUCATES AND COLLABORATES WITH LEGISLATORS AND STATE LEADERS TO MAKE EFFECTIVE POLICY AND FUNDING DECISIONS AND PARTNERS WITH STATE AND COMMUNITY ORGANIZATIONS TO INCREASE ACCESS TO INCLUSIVE AND EQUITY-ORIENTED CARE. NEXT STEP: COLLEGE SUCCESS BUILDS CONFIDENCE FOR INDEPENDENT LIVING AND COLLEGE LIFE FOR STUDENTS AGES 16-20 WITH ASPERGER'S SYNDROME, AUTISM SPECTRUM DISORDERS, SOCIAL ANXIETY, AND NON-VERBAL LEARNING DISABILITIES OR RELATED LEARNING DIFFERENCES. EACH YEAR, STUDENTS PARTICIPATE IN SOCIAL NIGHTS, DAY-LONG SESSIONS, AND A WEEK-LONG OVERNIGHT COLLEGE CAMPUS STAY. PARTICIPANTS LEARN WHAT TO EXPECT IN COLLEGE, WHAT SUPPORTS ARE AVAILABLE AND HOW TO ACCESS THEM, AND PRACTICE HOW TO NAVIGATE ACADEMIC AND SOCIAL SITUATIONS AS THEY TRANSITION FROM HOME TO COLLEGE. CAREGIVERS ALSO BENEFIT FROM EDUCATIONAL SESSIONS DESIGNED TO HELP THEM SUPPORT AND REINFORCE THEIR CHILD'S SKILL USE. 566684 THE NEW ENGLAND ASSOCIATION OF CHILD WELFARE COMMISSIONERS AND DIRECTORS IS A CONSORTIUM OF CHILD WELFARE AGENCY LEADERS AND STAFF FROM CONNECTICUT, MAINE, MASSACHUSETTS, NEW HAMPSHIRE, RHODE ISLAND, AND VERMONT WORKING TO IMPROVE THE SAFETY AND WELL-BEING OF CHILDREN AND THEIR FAMILIES, ESPECIALLY THOSE WITH LIVED EXPERIENCE IN THE FOSTER CARE SYSTEM. THROUGH A MYRIAD OF EVENTS, TRAININGS, AND POLICY INITIATIVES, THE ASSOCIATION STRIVES TO ENGAGE YOUNG PEOPLE TO IMPROVE THE FOSTER CARE SYSTEM. 4349606 1260478 25563668 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 144 0 1 324 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MA FL HI X DZMITRY HLIAKAU 6172328390 53 PARKER HILL AVENUE BOSTON MA 02120 RICHARD P BREED III ASSISTANT CLERK 2.00 X X 0 0 0 JOHN SERAFINI CHAIR 2.00 X X 0 0 0 DAVID J MARTENS 2ND VICE CHAIR AND TREASURER 2.00 X X 0 0 0 THANDA F BRASSARD CLERK 2.00 X X 0 0 0 LAURA BAROOSHIAN 1ST VICE CHAIR 2.00 X X 0 0 0 JAYESH BHANSALI BOARD MEMBER 2.00 X 0 0 0 JULIE MB BRADLEY BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER D CABRAL BOARD MEMBER 2.00 X 0 0 0 CHRISTINE DUNN BOARD MEMBER 2.00 X 0 0 0 PRIMO AJ FONTANA BOARD MEMBER 2.00 X 0 0 0 SCOTT GOEBEL BOARD MEMBER 2.00 X 0 0 0 ANDREW DREW R KNOWLAND JR BOARD MEMBER 2.00 X 0 0 0 JOE MARTIGNETTI BOARD MEMBER 2.00 X 0 0 0 ERIC TJONAHEN BOARD MEMBER 2.00 X 0 0 0 LAURA BASS BOARD MEMBER 2.00 X 0 0 0 KRISTINE BIAGIOTTI-BRIDGES BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER MCDONOUGH BOARD MEMBER 2.00 X 0 0 0 JILL MCNAMARA BOARD MEMBER 2.00 X 0 0 0 MICHELE NORMAN BOARD MEMBER 2.00 X 0 0 0 ROBERT FRANKS PRESIDENT & CEO 40.00 X X 517512 0 41182 RICHARD VOCCIO VP OF FINANCE (UNTIL 6/16/2023) 40.00 X 188645 0 12967 CHRISTOPHER TICE DIRECTOR OF FINANCE 40.00 X 113923 0 8894 DANIEL CHERON VP OF CLINICAL PROGRAMS 40.00 X 161039 0 30979 CHRISTINA MINASSIAN VP OF ADMIN & OPERATIONS 40.00 X 157845 0 32465 GARY LYON VP OF INNOVATION AND EXTERNAL AFFAIRS/SENIOR DIVER 40.00 X 160349 0 133 JASON POLASEK VP OF ADVANCEMENT 40.00 X 152820 0 6458 MARCIA RAVECH SENIOR DIRECTOR 40.00 X 145043 0 24694 1597176 0 157772 35 0 1 0 MARTIGNETTI CONSTRUCTION 304 CAMBRIDGE ROAD 420 WOBURN MA 01801 CONSTRUCTION SERVICES 953178 GO LLC 2074 PARK ST SUITE 307 HARTFORD CT 06106 WEBSITE/MEDIA SUPPORT 191475 TAMAR AXELRAD 10 OCEAN AVE 309 REVERE MA 02151 RECRUITER SERVICES 185710 RSM 331 WEST 3RD ST SUITE 200 DAVENPORT IA 52801 AUDIT/IT SERVICES 154156 ASSOCIATED INDUSTRIES ONE BEACON STREET 16TH FLOOR BOSTON MA 02108 HR SUPPORT 137231 7 267919 24194031 736693 83755 25198643 PATIENT SERVICE REVENUE 624190 1260478 1260478 1260478 199805 199805 1813549 1806548 7001 7001 7001 27000 267919 172667 -145667 -145667 MISCELLANEOUS 900099 195744 195744 TRAC INCOME 900099 15586 15586 211330 26731590 1260478 0 272469 906199 32562 873637 17136974 15632181 1135450 369343 678766 662890 15876 1729368 1645409 44935 39024 1353391 1265103 58300 29988 104837 18785 80239 5813 105056 105056 99375 99375 49078 49078 2399439 1651852 589341 158246 1101179 978930 113186 9063 1984137 1814565 147283 22289 319484 293431 22692 3361 181682 151910 29772 1079951 928234 139396 12321 272573 98269 173144 1160 MISCELLANEOUS 372730 235783 119887 17060 EQUIPMENT PURCHASES AND 163137 153764 8936 437 30037356 25563668 3690332 783356 1067818 1866924 92006 93160 197782 104562 6483351 5815369 160537 119109 32529469 13950007 17026317 18579462 7478621 6778027 92110 592747 13412358 12103066 46010900 46052426 2195149 2400491 630139 552787 1166141 3583829 14386933 14640796 18378362 21177903 X 26057589 23154360 1574949 1720163 27632538 24874523 46010900 46052426 -3305766 547751 0 X X 0 1 X 1 1 1 X 11942592 13293838 18280635 20539406 25198643 89255114 11942592 13293838 18280635 20539406 25198643 89255114 89255114 284437 190303 109898 226584 199805 1011027 17610 13698 39161 187 70656 107807 179037 237121 183244 211330 918539 91255336 17778913 0.97810 0.97510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5650768 554451 937128 5268091 7277051 -785456 840827 5650768 5784427 4830 1487794 7277051 6629708 1450 132299 979030 5784427 7276415 2872 346854 996433 6629708 0.76490 0.14420 0.09090 0 0 1520000 1520000 24191739 11350022 12841717 4718876 716898 4001978 2098854 1883087 215767 18579462 RIGHT-OF-USE LEASE ASSETS - FINANCE 52727 RIGHT-OF-USE LEASE ASSETS - OPERATING 12050339 12103066 OPERATING LEASE OBLIGATIONS 14587254 FINANCE LEASE OBLIGATIONS 53542 14640796 X 27402930 547751 172667 720418 26682512 49078 49078 26731590 30160945 172667 172667 29988278 49078 49078 30037356 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 ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2023. THE CENTER'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 172,667. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 172,667. X X X X X 1 GRANT COMMUNICATIONS CONSULTING GROUP 85 EXCHANGE STREET SUITE 218 LYNN MA 01901 PROFESSIONAL FUNDRAISING CONSULTANT 0 200818 99375 101443 200818 99375 101443 FL MA WALK 94101 94101 48180 GOLF TOURNAMENT 200818 173818 27000 80963 42580 944 294919 267919 27000 80963 42580 49124 172667 -145667 X 1 0 X X X 0 1 0 1 0 0 0 1 0 ROBERT FRANKS PRESIDENT & CEO 297952 0 219560 0 0 0 24400 0 16782 0 558694 0 0 0 RICHARD VOCCIO VP OF FINANCE (UNTIL 6/16/2023) 175545 0 13100 0 0 0 0 0 12967 0 201612 0 0 0 DANIEL CHERON VP OF CLINICAL PROGRAMS 156039 0 5000 0 0 0 14253 0 16726 0 192018 0 0 0 CHRISTINA MINASSIAN VP OF ADMIN & OPERATIONS 152845 0 5000 0 0 0 13558 0 18907 0 190310 0 0 0 MARCIA RAVECH SENIOR DIRECTOR 140043 0 5000 0 0 0 12370 0 12324 0 169737 0 0 0 GARY LYON VP OF INNOVATION AND EXTERNAL AFFAIR 155349 0 5000 0 0 0 0 0 133 0 160482 0 0 0 JASON POLASEK VP OF ADVANCEMENT 148820 0 4000 0 0 0 0 0 6458 0 159278 0 0 0 PART I, LINE 1A THE PRESIDENT AND CEO RECEIVED TWO BONUS PAYMENTS IN CALENDAR YEAR 2022. THE FIRST BONUS PAYMENT TOTALING $30,993 WAS PERFORMANCE BASED AND DETERMINED BASED ON HIS PEFORMANCE AND UNDER THE DESCRETION OF THE BOARD MEMBERS OF THE EXECUTIVE COMMITTEE. IT WAS PAID IN SEPTEMBER 2022. THE SECOND BONUS TOTALING $144,007 WAS RETENTION BASED. ROBERT P. FRANKS PH. D., PRESIDENT AND CEO PARTICIPATES IN A BONUS RETENTION PROGRAM ESTABLISHED BY JBCC WHERE JBCC SHALL PAY THE CEO BEGINNING AUGUST 1, 2020 AND ANNUALLY EACH AUGUST 1ST ENDING SEPTEMBER 30, 2024. THIS BONUS PAYMENT IS CONDITIONED ON THE CEO'S CONTINUED EMPLOYMENT. A GROSSED UP BONUS PAYMENT AMOUNT OF $44,560 WAS PAID IN SEPTEMBER 2022 AND IT IS REPORTED IN SCHEDULE J, PART II, COLUMN B(II). PART I, LINE 4B ROBERT FRANKS, CEO, PARTICIPATES IN A BONUS RETENTION PROGRAM ESTABLISHED BY JBCC WHERE JBCC SHALL PAY THE CEO BEGINNING AUGUST 1, 2020 AND ANNUALLY EACH AUGUST 1 ENDING SEPTEMBER 30, 2024, A GROSS UP AMOUNT OF AROUND $32,100. BONUS PAYMENT IS CONDITIONED ON THE CEO'S CONTINUED EMPLOYMENT. A BONUS OF $44,560 WAS PAID IN SEPTEMBER 2022 AND IT IS REPORTED IN SCH. J, PART II, COLUMN B(II). PART I, LINE 5 THE CEO'S EMPLOYMENT AGREEMENT ENTITLES HIM TO AN INCENTIVE BONUS OF 5% 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 POLICY & PRACTICE & CMO, VP OF CLINICAL PROGRAMS, VP FINANCE, PRINCIPAL OF THE MANVILLE SCHOOL, AND DIRECTOR OF THE EMERGENCY LINE WERE BASED ON THE INDIVIDUALS REACHING AGREED UPON PROGRAM GOALS FOR FISCAL YEAR 2023 UNDER THE DISCRETION OF MANAGEMENT OF THE ORGANIZATION. MARTIGNETTI CONSTRUCTION LLC A CURRENT BOARD MEMBER IS THE MANAGER OF MARTIGNETTI CONSTRUCTION 953178 JOE MARTIGNETTI IS A CURRENT BOARD MEMBER AND IS ALSO THE MANAGER OF MARTIGNETTI CONSTRUCTION, LLC WHO THE BAKER CENTER CONTRACTED FOR AN OFFICE LOCATION BUILDOUT. 0 X 18 2792 FMV X PRIZES AND GIFTS 1 80963 RETAIL VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WORKS WITH AN OUTSIDE ACCOUNTING FIRM TO PREPARE AND FILE THE FORM 990. THE VICE PRESIDENT OF FINANCE REVIEWS THE ENTIRE DRAFT RETURN IN DETAIL AND PROVIDES COMMENTARY FOR ANY EDITS. THE FINAL DRAFT IS THEN REVIEWED BY THE VICE PRESIDENT OF FINANCE WITH THE FINANCE COMMITTEE. ONCE THE RETURN IS ENDORSED AND 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/CFO, 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 SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 WITHOUT SCHEDULE B IS MADE AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.