2024-03-18T14:47:23-05:00 2023-06-30 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2022-07-01 222592997 CRITERION CHILD ENRICHMENT INC CRIT 5084733422 300 EAST MAIN STREET MILFORD MA 01757 DR ROBERT F LITTLETON JR PRESIDENT 5084733422 2024-03-13 1 DR ROBERT F LITTLETON J 999009999 0 JOHN G MADDEN P00142526 7813564800 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR ROBERT F LITTLETON 300 EAST MAIN STREET MILFORD MA 01757 22164702 0 X WWW.CRITERIONCHILD.COM X 1984 MA TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. 5 4 398 6 0 0 7922172 6993187 12512487 14192974 345813 179300 2980002 100803 23760474 21466264 0 0 0 0 12902182 14123332 0 0 0 8596370 7823095 21498552 21946427 2261922 -480163 25228482 26011632 12068268 13016814 13160214 12994818 X TO SUPPORT THE EARLY DEVELOPMENT AND EDUCATION OF YOUNG CHILDREN AND THEIR FAMILIES. CRITERION BELIEVES IN THE STRENGTH OF THE FAMILY AND ITS CAPACITY TO PROMOTE THE HEALTH AND DEVELOPMENT OF CHILDREN. 0 0 18220871 19308713 EARLY INTERVENTION PROGRAM - SERVES CHILDREN FROM BIRTH TO AGE 3 WHO EXHIBIT DEVELOPMENTAL DELAY OR ARE AT RISK FOR A DEVELOPMENTAL DELAY BECAUSE OF HEALTH OR ENVIRONMENTAL CONDITIONS. EARLY INTERVENTION SPECIALISTS INCLUDING EDUCATORS, THERAPISTS, SOCIAL WORKERS, PSYCHOLOGISTS, NURSES AND OTHER SUPPORT STAFF WHO WORK WITH FAMILIES TO DEVELOP STRATEGIES TO INCORPORATE INTERVENTION OBJECTIVES INTO THEIR DAILY ROUTINES. SERVICES ARE PROVIDED IN THE FAMILY'S HOME, THE CHILD'S DAYCARE, THE EARLY INTERVENTION CENTER OR OTHER COMMUNITY LOCATIONS. 1002518 1052520 FAMILY SUPPORT - HEALTHY FAMILIES IS A PROGRAM FOR FIRST TIME PARENTS UNDER THE AGE OF 21. YOUNG PARENTS ARE PROVIDED WITH SUPPORT, INFORMATION ON CHILD DEVELOPMENT AND ASSISTANCE ACCESSING COMMUNITY RESOURCES. IN ADDITION TO HOME VISITS, FAMILIES HAVE THE OPTION TO PARTICIPATE IN GROUP SOCIAL ACTIVITIES SUCH AS HOLIDAY CELEBRATIONS, FIELD TRIPS AND DINNERS. HEALTHY FAMILIES STAFF CAN ALSO WORK CLOSELY WITH MEDICAL PROVIDERS, SCHOOL SYSTEMS AND OTHER COMMUNITY BASED AGENCIES TO COORDINATE SERVICES FOR PROGRAM PARTICIPANTS. THE PROGRAM IS ALSO ABLE TO ASSIST FAMILIES WITH ACCESSING BASIC NECESSITIES SUCH AS FOOD, SHELTER AND MEDICAL CARE. THE REGIONAL CONSULTATION PROGRAM PROVIDES ENHANCED SERVICES TO INFANTS AND TODDLERS WHO DEMONSTRATE COMPLEX AND EXTENSIVE DEVELOPMENTAL AND MEDICAL/HEALTH NEEDS. WELCOME FAMILY IS A PROGRAM THAT OFFERS A UNIVERSAL, ONE-TIME VISIT TO MOTHERS WITH NEWBORNS. THE ONE-TIME VISIT IS CONDUCTED BY A MATERNAL CHILD HEALTH NURSE AND LASTS APPROXIMATELY 90 MINUTES. A FOLLOW-UP PHONE CALL IS ALSO PROVIDED TWO TO THREE WEEKS AFTER THE VISIT TO DOCUMENT OUTCOMES OF REFERRALS MADE DURING THE HOME VISIT. ALL SERVICES ARE FREE AND MOTHERS WILL NOT BE CHARGED A FEE. MOTHERS ARE THE PRIMARY TARGET POPULATION BUT ANY CAREGIVER IS ELIGIBLE, INCLUDING FATHERS, GRANDPARENTS, ADOPTIVE, AND FOSTER PARENTS. 901491 724101 CHILD CARE - THE RISE AND SHINE ACADEMY EARLY EDUCATION AND CARE PROGRAMS PROVIDE QUALITY CHILD CARE SERVICES TO FAMILIES OF CHILDREN BETWEEN 1 MONTH AND 7 YEARS OF AGE. EACH CLASSROOM OFFERS DEVELOPMENTALLY APPROPRIATE PROGRAMS DESIGNED TO PROMOTE SKILL DEVELOPMENT AND SOCIAL COMPETENCY IN A SAFE, NURTURING ENVIRONMENT. TEACHERS ARE CERTIFIED BY THE MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE AND HAVE EXPERIENCE CARING FOR AND EDUCATING YOUNG CHILDREN.BOTH RSA PROGRAMS ARE ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC). OUR CHILDCARE PROGRAMS ARE DESIGNED TO PROMOTE EARLY COMMUNICATION AND LITERACY SKILLS. 20124880 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 68 0 398 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 1 1 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 MA X X HUMAN SERVICES MANAGEMENT CORP 5084733422 300 EAST MAIN STREET MILFORD MA 01757 DR ROBERT F LITTLETON JR PRESIDENT/TREASURER (RESIGNED AS DIR. ON 6/16/23) 0.14 X X 0 0 0 MELVIN J THOMPSON CHAIR/DIRECTOR/CLERK 0.14 X X 0 0 0 DR BROOKE LITTLETON-FITZGERALD DIRECTOR (ELECTED AS DIRECTOR ON 6/16/23) 0.00 X 0 0 0 ROSS MAZZARELLI DIRECTOR 0.14 X 0 0 0 DANA WHITE DIRECTOR 0.14 X 0 0 0 BARBARA RUGO-FOCHT DIRECTOR 0.07 X 0 0 0 MAURA MURPHY CHIEF ADMINISTRATIVE OFFICER 40.00 X 207872 0 30767 DEIRDRE MORRISSEY PROGRAM DIRECTOR 40.00 X 117109 0 26762 MARY BISHOP PROGRAM DIRECTOR 40.00 X 116615 0 11740 MARGARET FINNEGAN PROGRAM DIRECTOR 40.00 X 108884 0 27294 DENISE SPENCER PROGRAM DIRECTOR 40.00 X 105354 0 13131 655834 0 109694 5 0 1 0 HUMAN SERVICES MANAGEMENT CORPORATION 300 E MAIN STREET MILFORD MA 01757 MGMT/BILLNG/OTH SVCS 3436222 LOBISSER FERREIRA CORP 1 CHARLESVIEW ROAD HOPEDALE MA 01747 CONSTRUCTION CONTRACTOR 425557 LEONARD MULHERIN & GREENE PC 625 GROVE ST BRAINTREE MA 02184 AUDIT/ACCOUNTING SERVICES 261283 BEHAVIORAL CONCEPTS INC 345A GREENWOOD STREET WORCESTER MA 01607 AUTISM SERVICES 143082 4 6990987 2200 6993187 MEDICARE/MEDICAID PAYMENTS 900099 7433073 7433073 THIRD PARTY PAYMENTS 900099 6049026 6049026 PRIVATE FEES 900099 710875 710875 14192974 143737 143737 734001 698438 35563 35563 35563 MISC REVENUE 900099 100803 100803 100803 21466264 14293777 0 179300 X 248129 248129 12090197 12036315 53882 201926 201406 520 492525 470932 21593 1090555 1066351 24204 1000689 1000689 23638 23638 270610 270610 16510 16510 2312417 2292105 20312 2093403 2021445 71958 273944 265694 8250 432789 429864 2925 10185 10185 PROGRAM SUPPORT 824951 824951 PROGRAM SUPPLIES & MATE 267982 267982 PROGRAM - SUBCONTRACTED 89009 89009 OTHER ADMIN EXPENSES 84103 36263 47840 122865 122563 302 21946427 20124880 1821547 0 X 3904219 906422 496867 2106580 2633439 3304158 26895 23103 14702105 4267175 10505506 10434930 4625548 4940426 3036008 4296013 25228482 26011632 3027796 2009937 29846 1366762 8253646 8046919 756980 712489 0 880707 12068268 13016814 X 13160214 12994818 13160214 12994818 25228482 26011632 X -480163 173673 -42538 183632 X 0 1 X 1 0 X 5958370 6398187 5331856 7940425 6993187 32622025 5958370 6398187 5331856 7940425 6993187 32622025 32622025 104658 111220 128511 120597 143737 608723 25823 40240 72725 107292 100803 346883 33577631 117072478 0.97150 0.97360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 16510 16510 0 PART II-B, LINE 1: CONSULTING SERVICES RELATED TO DIRECT LOBBYING ACTIVITIES 1171784 1171784 12769130 3603987 9165143 318706 235380 83326 411837 398143 13694 30648 29665 983 10434930 DEPOSITS 40657 PROJECT FUND - LOAN PAYABLE - BONDS ESCROW ACCOUNT 2775942 ASSET UNDER INTEREST RATE SWAP AGREEMENT 606647 OPERATING LEASE RIGHT-OF-USE ASSETS, NET 872767 4296013 OPERATING LEASE LIABILITIES 880707 880707 21388163 0 21388163 42538 35563 78101 21466264 21946427 0 21946427 0 21946427 PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAINS ON INVESTMENTS 35,563. X 0 1 0 0 0 0 0 0 0 MAURA MURPHY CHIEF ADMINISTRATIVE OFFICER 184372 0 23500 0 0 0 28956 0 1811 0 238639 0 0 0 SCHEDULE J, PART I, QUESTION 3 THE ORGANIZATION HAS EXECUTED A WRITTEN EMPLOYMENT CONTRACT WITH ITS CHIEF ADMINISTRATIVE OFFICER. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2018-06-29 10210000 SEE SCHEDULE O 0 0 0 A 1941525 10210000 152794 4479443 4532861 1044902 2023 1 0 1 1 A 0 0 1 1 0 0 0 1 A 0 1 0 1 1 1 TD BANK NA 30.000000000000 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MASSACHUSETTS DEVELOPMENT FINANCE AGENCY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2023 SCHEDULE K, PART II, LINE 12 THE $1,044,902 OF UNSPENT PROCEEDS ARE INCLUDED IN THE PROJECT FUND - LOAN PAYABLE - BONDS ESCROW ACCOUNT REPORTED AS AN OTHER ASSET ON FORM 990, PART X. THE UNSPENT BOND PROCEEDS WERE HELD IN THE PROJECT FUND UNTIL THE FUNDS WERE RELEASED TO REPAY A PORTION OF THE BONDS IN SEPTEMBER 2023. HUMAN SERVICES MGMT CORP SEE SCHEDULE O 1388529 SEE SCH. O 1 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 888792 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 705518 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 7635 SEE SCH. O 0 HUMAN SERVICES MGMT CORP SEE SCHEDULE O 533005 SEE SCH. O 0 BEACON ABA SERVICES INC SEE SCHEDULE O 10737 SEE SCH. O 0 BEACON ABA SERVICES INC SEE SCHEDULE O 33442 SEE SCH. O 0 GRANITE PARK PROFESSIONAL OFFICES LLC SEE SCHEDULE O 20468 SEE SCH. O 0 BARBARA RUGO-FOCHT SEE SCHEDULE O 25006 SEE SCH. O 0 EVERGREEN CENTER INC SEE SCHEDULE O 3557 SEE SCH. O 0 GRANITE PARK PROFESSIONAL OFFICES LLC SEE SCHEDULE O 4107 SEE SCH. O 0 FORM 990, PART VI, SECTION A, LINE 2 DR. BROOKE LITTLETON-FITZGERALD, A DIRECTOR OF THE ORGANIZATION, IS THE DAUGHTER OF DR. ROBERT F. LITTLETON, JR., THE PRESIDENT OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 CRITERION CHILD ENRICHMENT, INC. ("CRITERION") HAS ENGAGED HUMAN SERVICES MANAGEMENT CORPORATION, INC. ("HSMC") TO PROVIDE MANAGEMENT AND OTHER SERVICES. PLEASE SEE BELOW FOR A COMPLETE DESCRIPTION OF THE SERVICES PROVIDED BY HSMC. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS CORPORATE BYLAWS SINCE THE PRIOR FORM 990 WAS FILED. THE CHANGES CONSISTED OF: 1) THE PRINCIPAL OFFICE SHALL BE LOCATED AT THE PRINCIPAL OFFICE LISTED IN THE LATEST ANNUAL REPORT FILED WITH THE SECRETARY OF THE COMMONWEALTH OF MASSACHUSETTS. 2) THE ESTABLISHMENT OF A CHAIR OF THE BOARD OF DIRECTORS. 3) MEETINGS MAY BE HELD REMOTELY. IN ADDITION, THE AMENDMENT ESTABLISHED A REMOTE VOTING OPTION BY DIRECTORS FOR MEETINGS THAT ARE HELD REMOTELY. 4) CHANGE THE DIRECTOR QUALIFICATION TO INDICATE THAT AN OFFICER MAY, BUT IS NOT REQUIRED TO, BE A DIRECTOR. FORM 990, PART VI, SECTION A, LINE 8B BOARD MINUTES ARE MAINTAINED AND APPROVED FOR EACH BOARD OF DIRECTORS MEETING. THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS ACCEPTS AND APPROVES A FINAL COPY OF FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST FORM DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE CONFLICT OF INTEREST FORMS ARE ACCEPTED AND APPROVED BY THE BOARD OF DIRECTORS. BOARD MEMBERS ABSTAIN FROM THE APPROVAL OF ANY TRANSACTIONS IN WHICH THEY HAVE A CONFLICT OF INTEREST. SUCH TRANSACTIONS MUST BE APPROVED BY AN AFFIRMATIVE VOTE OF A MAJORITY OF DISINTERESTED DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE WEBSITES OF CERTAIN STATE REGULATORY AGENCIES AS WELL AS UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G DIRECT CARE CONSULTING: PROGRAM SERVICE EXPENSES 248,137. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 248,137. THIRD-PARTY BILLING SERVICES: PROGRAM SERVICE EXPENSES 888,792. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 888,792. INSURANCE COORDINATION SERVICES: PROGRAM SERVICE EXPENSES 533,453. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 533,453. EMPLOYEE BENEFIT CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,137. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,137. TEMPORARY STAFFING: PROGRAM SERVICE EXPENSES 38,708. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,708. OTHER PROFESSIONAL SERVICES & CONSULTING: PROGRAM SERVICE EXPENSES 48,175. MANAGEMENT AND GENERAL EXPENSES 1,793. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,968. PROGRAM ADMINISTRATIVE SUPPORT FEE - IT SERVICES: PROGRAM SERVICE EXPENSES 166,042. MANAGEMENT AND GENERAL EXPENSES 1,793. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 167,835. PROGRAM ADMINISTRATIVE SUPPORT FEE - RECRUITING: PROGRAM SERVICE EXPENSES 115,925. MANAGEMENT AND GENERAL EXPENSES 1,252. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 117,177. PROGRAM ADMINISTRATIVE SUPPORT FEE - CREDENTIALING: PROGRAM SERVICE EXPENSES 83,550. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,550. PROGRAM ADMINISTRATIVE SUPPORT FEE - SOCIAL MEDIA: PROGRAM SERVICE EXPENSES 19,072. MANAGEMENT AND GENERAL EXPENSES 206. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,278. FACILITY MANAGEMENT SERVICES: PROGRAM SERVICE EXPENSES 32,761. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,761. PRODUCTION ANALYST SERVICES: PROGRAM SERVICE EXPENSES 41,686. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,686. PAYROLL PROCESSING SERVICES: PROGRAM SERVICE EXPENSES 66,924. MANAGEMENT AND GENERAL EXPENSES 725. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,649. ADVERTISING & MARKETING SERVICES: PROGRAM SERVICE EXPENSES 8,880. MANAGEMENT AND GENERAL EXPENSES 4,406. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,286. FORM 990, PART XI, LINE 9: GAIN ON INTEREST RATE SWAP AGREEMENT 387,238. BUILDING IMPARIMENT LOSS -200,000. LOSS ON DISPOSAL OF FIXED ASSETS -3,606. INVESTMENT INC. (INCL. NET REAL/UNREALIZED GAINS) - DEFERRED COMPENSATION 5,907. CHANGE IN VALUE OF DEFERRED COMPENSATION LIABILITY -5,907. FORM 990 SCHEDULE K, PART I FINANCE THE PURCHASE REAL ESTATE, CONSTRUCTION OF NEW FACILITIES AND CERTAIN COSTS OF ISSUANCE, AND REFINANCE OF A 2003 BOND ISSUE AND CERTAIN OTHER INDEBTEDNESS. FORM 990, SCHEDULE L, PART IV CRITERION HAS EXECUTED AN AGREEMENT WITH HUMAN SERVICES MANAGEMENT CORPORATION, INC. ("HSMC"). HSMC IS A MASSACHUSETTS CORPORATION THAT PROVIDES SHARED BUSINESS SERVICES, PERSONNEL, AND EQUIPMENT, WHICH ENABLES SMALLER PROVIDERS ACCESS TO TECHNOLOGY BEYOND THEIR FINANCIAL CAPACITY, AND LARGER PROVIDERS ECONOMY OF SCALE SAVINGS IN BUSINESS AND DEVELOPMENT SERVICES. AS OF JANUARY 1, 2020, THE AGREEMENT PROVIDES FOR A FIVE-YEAR TERM. THE AGREEMENT WILL AUTOMATICALLY RENEW FOR ANOTHER FIVE-YEAR TERM UNLESS EITHER PARTY PROVIDES AT LEAST A ONE-YEAR NOTICE OF NON-RENEWAL, OR THE ARRANGEMENT IS TERMINATED AS PROVIDED FOR IN THE AGREEMENT. CRITERION'S FOUNDER/PRESIDENT/TREASURER IS ALSO THE FOUNDER/ DIRECTOR /PRESIDENT/ TREASURER/STOCKHOLDER OF HSMC AND DOES NOT RECEIVE COMPENSATION FROM HSMC IN CONNECTION WITH SERVICES PROVIDED BY HSMC TO CRITERION. THE BOARD OF DIRECTORS ACCEPTED THE FOUNDER/PRESIDENT/TREASURER'S RESIGNATION AS A DIRECTOR ON JUNE 16, 2023. IN ADDITION, EFFECTIVE JUNE 16, 2023, THE BOARD OF DIRECTORS ELECTED THE FOUNDER/PRESIDENT/TREASURER'S DAUGHTER TO SERVE AS A DIRECTOR OF CRITERION. THE FOUNDER/PRESIDENT/TREASURER'S DAUGHTER IS ALSO THE CHIEF EXECUTIVE OFFICER OF HSMC. MANAGEMENT AND PROGRAM ADMINISTRATIVE SUPPORT FEES FOR FINANCIAL, DEVELOPMENT, INFORMATION TECHNOLOGY, RECRUITMENT, HUMAN RESOURCES, FACILITY MANAGEMENT, MARKETING, SOCIAL MEDIA COORDINATION, CREDENTIALING, AND QUALITY ASSURANCE SERVICES ARE 6.5% OF CERTAIN OF CRITERION'S GROSS BUDGETED OPERATING REVENUES. PAYMENTS ARE DUE ON THE FIRST DAY OF EACH MONTH. IF ACTUAL OPERATING REVENUES HAVE EXCEEDED THE AMOUNT BUDGETED AT THE CLOSE OF THE FISCAL YEAR, CRITERION SHALL PAY HSMC AN AMOUNT EQUAL TO 7% OF THE ACTUAL OPERATING REVENUES IN EXCESS OF THE GROSS BUDGETED OPERATING REVENUES. IF CRITERION DOES NOT REQUIRE A SERVICE INCLUDED IN THE MANAGEMENT AND PROGRAM ADMINISTRATIVE SUPPORT FEES, HSMC WILL ISSUE A CREDIT TO CRITERION IN AN AMOUNT EQUAL TO CRITERION'S ALLOCABLE SHARE OF THE COST OF THE PERSONNEL PROVIDING SUCH SERVICE HAD CRITERION RECEIVED THE SERVICE. IN ADDITION, THE EXPENSE OF HIRING PERMANENT EMPLOYEES TO PERFORM DUTIES RELATED SPECIFICALLY TO CRITERION IS BILLED BACK TO CRITERION AT THE ACTUAL COST OF SALARY AND RELATED EXPENSES, AND AN ALLOCATION OF ACTUAL OCCUPANCY AND OVERHEAD EXPENSES RELATED TO THESE SERVICES. ALTHOUGH NOT REQUIRED BY THE AGREEMENT, IT HAS BEEN THE PRACTICE OF HSMC TO REBATE TO CRITERION AN AMOUNT EQUAL TO CRITERION'S SHARE OF HSMC'S ESTIMATED PROFIT RELATED TO THE FEES CRITERION PAYS HSMC, WHICH IS DETERMINED BY CRITERION'S PRO RATA SHARE OF HSMC'S MANAGEMENT AND PROGRAM ADMINISTRATIVE SUPPORT FEES. MANAGEMENT AND PROGRAM ADMINISTRATIVE SUPPORT FEES, THIRD PARTY BILLING SERVICES AND SPECIAL PROJECT SERVICES TOTALED $2,982,839 (THIS AMOUNT INCLUDES $1,388,529 OF MANAGEMENT/PROGRAM ADMINISTRATIVE SUPPORT FEES, $888,792 OF THIRD PARTY BILLING SERVICES AND $705,518 OF SPECIAL PROJECT SERVICES) FOR THE YEAR ENDED JUNE 30, 2023. HSMC BILLED CRITERION FOR THIRD-PARTY BILLING AND SPECIAL PROJECT SERVICES AT ITS ACTUAL COST OF ALLOCABLE SALARY AND FRINGE BENEFITS AND AN ALLOCATION OF OCCUPANCY AND OVERHEAD EXPENSES RELATED TO THESE SERVICES. THESE FEES WERE NET OF $32,157 THAT HSMC REBATED TO CRITERION DURING THE YEAR ENDED JUNE 30, 2023. CRITERION ALSO REIMBURSED HSMC $533,005 FOR OPERATING EXPENSES INCURRED BY HSMC ON BEHALF OF CRITERION DURING THE YEAR ENDED JUNE 30, 2023. HSMC BILLED CRITERION FOR THESE AMOUNTS AT ITS COST. THE FOUNDER/PRESIDENT/TREASURER OF CRITERION IS THE SOLE OWNER AND MEMBER OF GRANITE PARK PROFESSIONAL OFFICES LLC ("GRANITE PARK"). CRITERION HAS EXECUTED A LEASE AGREEMENT WITH GRANITE PARK FOR OFFICE SPACE. CRITERION PAID GRANITE PARK $20,468 FOR RENT AND COMMON AREA OPERATING EXPENSES DURING THE YEAR ENDED JUNE 30, 2023. CRITERION REIMBURSED GRANITE PARK $4,107 FOR CLEANING SERVICES RELATED DIRECTLY TO ITS OCCUPED SPACE DURING THE YEAR ENDED JUNE 30, 2023. HSMC ALSO EXECUTED A LEASE AGREEMENT WITH GRANITE PARK FOR OFFICE SPACE AT THE SAME LOCATION AND SHARES A PORTION OF ITS SPACE WITH CRITERION. CRITERION ENTERED INTO AN AGREEMENT WITH HSMC IN CONNECTION WITH THE SHARED SPACE UNDER WHICH IT REIMBURSES HSMC, AT COST, FOR ITS PRO RATA SHARE OF RENT AND OPERATING COSTS RELATED TO THE SHARED SPACE. CRITERION PAID $7,635, AT COST, TO HSMC UNDER THE SHARED SPACE AGREEMENT DURING THE YEAR ENDED JUNE 30, 2023. THE FOUNDER/PRESIDENT/TREASURER OF CRITERION IS ALSO THE FOUNDER/ PRESIDENT/ TREASURER OF EVERGREEN CENTER, INC. ("EVERGREEN"). CRITERION RENTED STORAGE SPACE FROM EVERGREEN ON AN AT-WILL BASIS. CRITERION PAID $3,557, AT COST, FOR THE USE OF THIS SPACE DURING THE YEAR ENDED JUNE 30, 2023. THE FOUNDER/PRESIDENT/TREASURER OF CRITERION IS ALSO THE FOUNDER/ DIRECTOR/ PRESIDENT/ TREASURER/STOCKHOLDER OF BEACON ABA SERVICES, INC. ("BEACON"). BEACON PROVIDED CONSULTATION SERVICES, AT COST, TO CRITERION THAT TOTALED $10,737 FOR THE YEAR ENDED JUNE 30, 2023. CRITERION IS A COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF PUBLIC HEALTH ("DPH") CERTIFIED EARLY INTERVENTION PROVIDER ("EIP"). BEACON IS A DPH APPROVED SPECIALTY SERVICES PROVIDER ("SSP") THAT PROVIDES SERVICES TO CHILDREN WITH A CONFIRMED DIAGNOSIS OF AUTISM SPECTRUM DISORDER ("ASD SERVICES"). EFFECTIVE JULY 1, 2012, DPH MANDATED CHANGES TO ITS BILLING AND CONTRACTING PROCESS UNDER WHICH SSPS NO LONGER BILL DPH DIRECTLY FOR THE PROVISION OF ASD SERVICES. UNDER THE DPH MANDATED CHANGES, INSTEAD OF SSPS BILLING AND CONTRACTING DIRECTLY WITH DPH, ALL BILLING AND CONTRACTING FOR ASD SERVICES MUST FLOW THROUGH EIPS AND EIPS MUST SUBCONTRACT WITH SSPS FOR THE PROVISION OF ASD SERVICES. AS A RESULT, CRITERION WAS REQUIRED TO EXECUTE CONTRACTS WITH DPH, MASSHEALTH AND HEALTH INSURANCE PROVIDERS AND SUBCONTRACTS WITH BEACON (AS WELL AS OTHER SSPS) FOR THE PROVISION OF ASD SERVICES. CRITERION PAID $33,442 TO BEACON UNDER SUBCONTRACTS DURING THE YEAR ENDED JUNE 30, 2023. THE DPH MANDATE FOR THE SSP CONTRACTING PROCESS TERMINATED ON OCTOBER 1, 2021. AS A RESULT AND EFFECTIVE OCTOBER 1, 2021, CRITERION NO LONGER EXECUTES SUBCONTRACTS WITH SSP PROVIDERS AND THOSE PROVIDERS, INCLUDING BEACON, BEGAN CONTRACTING WITH AND DIRECTLY BILLING DPH, MASSHEALTH AND HEALTH INSURANCE PROVIDERS FOR ASD SERVICES. CRITERION HAS EXECUTED A CONTRACT WITH BARBARA RUGO-FOCHT, WHO IS A MEMBER OF THE BOARD OF DIRECTORS, FOR PROGRAMMATIC SERVICES. CRITERION INCURRED FEES TOTALING $25,006 UNDER THE CONTRACT DURING THE YEAR ENDED JUNE 30, 2023.